Sentences with phrase «primary purpose of that paragraph»

@chirlu AFAICT, allowing the embassy to make some random dude into an ad - hoc courier is the primary purpose of that paragraph.

Not exact matches

[A] mounts paid or allowed to, or on behalf of, an individual to enable him to pursue studies or research are considered to be amounts received as a scholarship or fellowship grant for the purpose of section 117 if the primary purpose of the studies or research is to further the education and training of the recipient in his individual capacity and the amount provided by the grantor for such purpose does not represent compensation or payment for the services described in subparagraph (1) of this paragraph.
Unfortunately, with the general insatiable desire to reduce taxation, many taxpayers and tax advisors alike have veered from the true purpose of Trusts (see first paragraph) and blindly pursue the Conduit - Principle as the sole or primary reason for using Trusts.
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