In general, for a liability to be recognized for tax purposes, it must (1) create or increase the basis of any of the partnership’s assets, (2) give rise to a tax deduction, or (3) give rise to an …

Determining Support (continued) The following items aren’t included in total support: Federal, state, and local income taxes paid by persons from their own income Social Security and …

Practicing physicians need an efficient way to determine and document a patient’s decision-making capacity and the judgments upon which the determination is based. Decision-making …

Determining whether someone has decisional capacity is informed by a capacity assessment. Capacity assessments are assessments of a person’s ability to perform certain tasks or to …

The intent of this guidance is to standardize the key components of IJ into a “Core” document that can be applied to all certified Medicare/Medicaid entities and Clinical Laboratory Improvement …

The requirements for determining whether a household is eligible for assistance requires the recipient to project or estimate the annual income that the household expects to receive.

To comply with the rule for determining the amount of income from assets, it is necessary to first determine whether the total “cash value” of family assets exceeds $5,000.