The final regulations provide that a cost included in the definition of miscellaneous itemized deductions that is incurred by an estate or nongrantor trust is subject to the 2% floor to the extent it would be commonly or customarily
incurred by a hypothetical individual holding the same property.
However, it disagrees with their statement that costs "not customarily
incurred outside of trusts" are the ones not subject to the floor.
Bush bared the customarily
hidden truth about the Social Security program.
The urban forests of California are not customarily
thought of as a renewable resource.
Semi-permanent mold releases can generally tolerate the increased chemical exposure of longer gel times, but these release systems are customarily
quite slick, further aggravating the poor wetting properties of the low VOC gel coat, according to the company.
Similarly, Vincent Carey describes (59) the arrival of Thomas Radcliffe, earl of Sussex, in Ireland as marking "a turning point in the crown's efforts to secure effective control over the entire island of Ireland," whereas Sussex's own words of 1572 (quoted 157) makes it clear that that governor's ambitions were limited to retaining crown influence where it had customarily
rested; in the Pale and in the hands of English-Irish lords.
and regularly exercising discretion and independent judgment when performing that work.
Rowland Kirishima, a leading fashion photographer, and his mother, writer Yoko Kirishima, commissioned a live-work space for themselves on a confined 151-square-metre lot; Kuma decided to break out of the massive concrete boxes that are customarily
employed in Japan, and use plastic as the major building material.
This is how it customarily
works in under-subsidized American cultural circles: Symphony orchestras, eager to augment the income of their players beyond what they earn during subscription seasons, moonlight in the pit for local ballet companies.
Because not-for-profit organizations customarily
do not operate with large shortfalls or resort to bankruptcy, Polniaszek predicts facilities will cut clerical staff or shut down units to stay in the black.
While visas are customarily
granted to immigrant spouses of heterosexual citizens, they are invariably denied to alien partners of homosexual Americans, forcing gay and lesbian couples of mixed nationality to live in separate lands, lie and hide in the United States, or break up altogether.
Within minutes, the grassy area nearest to where FNB customarily
shares free food was dotted with people sitting and rolling in the grass and celebrating.