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include
(redirected from includable)

   Also found in: Dictionary/thesaurus, Legal, Idioms 0.01 sec.
include
A statement in a program that directs the compiler or interpreter to process another file of code at that point. An include capability (often with a pound sign: "#include") allows libraries of predefined code to be combined into one program. Ada compilers use a "with" statement instead of include. See header file. See also server-side include.
include - [Usenet] 1. To duplicate a portion (or whole) of another's message (typically with attribution to the source) in a reply or followup, for clarifying the context of one's response. See the discussion of inclusion styles under "Hacker Writing Style".

2. [C] "#include " has appeared in sig blocks to refer to a notional "standard disclaimer file".


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Therefore, the court found that the $10,032 was a deemed distribution includable in income and that the distribution did not meet any of the exceptions of section 72(0 and thus was subject to the 10% penalty.
The recently passed 2007 Mortgage Forgiveness Debt Relief Act provides non-recognition of the income, which would otherwise be includable.
3 REV 1 Change 2, Chapter 5, Exhibit 5-1, which identifies includable and excludable income sources, and Exhibit 5-2, which identifies Assets.
 
 
 
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