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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 <disclaimer.h>" has appeared in sig blocks to refer to a notional "standard disclaimer file".

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.
References in periodicals archive ?
The portion of the trust's corpus includible in the decedent's gross estate for Federal estate tax purposes is that portion of the trust corpus necessary to provide the decedent's retained use or retained annuity, unitrust, or other payment (without reducing or invading principal).
The regulations provide a method for determining the portion of the corpus of a grantor retained annuity trust or grantor retained unitrust that is includible in the grantor's gross estate under Sec.
2036-1(b)(1)(ii) provides the method required to compute the amount includible in the decedent's gross estate under Section 2036 in a situation where the decedent is to receive a payment (or an increased payment) after the death of another beneficiary who is receiving an annuity or other payment at the time of the decedent's death.
If the assets started out in a Roth account inside a retirement plan, "the amount rolled over is not includible in the distributee's gross income, whether or not the distribution is a qualified distribution from the designated Roth account," officials write.
Also, amounts includible in an individual's income under section 409A are required to be reported on the individual's Form W-2 (or Form 1099) for the year of inclusion.
Thus, they are includible in the employee's gross income under Sec.
The question at hand is whether a gift to a third party made from a revocable trust within three years of the grantor's death is includible in the grantor's estate under IRC Sec.
The regulations provide the method required to determine the portion of the trust corpus of a grantor retained annuity trust or grantor retained unitrust that is includible in the grantor's gross estate under Sec.
If a claim is covered under section 62(a)(20), the litigation proceeds, minus the legal fees and costs--but not less than zero--are includible in the taxpayer's AGI.
Part III is a 37-line "Reconciliation of Net Income (Loss) per Income Statement of Includible Corporations With Taxable Income per Return--Income (Loss) Items" and has the following four columns:
Prior to January 1, 1985, section 1504(a) permitted consolidation only if stock possessing at least 80 percent of the voting power of all classes entitled to vote and at least 80 percent of each class of nonvoting stock was owned by one or more includible corporations (the "80-percent voting power test"); effective for taxable years beginning after December 31, 1984, consolidation required ownership of stock that possesses at least 80 percent of the total voting power of all classes of stock of the corporation and has a value equal to at least 80 percent of the total value of the stock of such corporation (the "80-percent vote and value test").
2036-1 (c)(2) generally follows the old revenue rulings, but it significantly expands the explanations and examples of how the share of a trust's corpus that is includible in a decedent's gross estate is determined.