grouping

Single category assets: Assets directly attributable to one statutory or residual grouping of gross income (e.g., assets used to produce DPGR income only);

tax purposes, since the UK group relief provisions (a statutory scheme that affords an entitlement to certain commonly controlled company groupings to surrender or share losses between group members) restricts loss claim and surrender to U.K.

Aronson, Blaney, Rosenfield, Sikes, and Stephan (1977) conducted an experiment using a cooperative form of small grouping along with regular classroom instruction.

While researchers have studied humor across most social groupings including race, gender, age, ethnicity and religious affiliation, groups with physical disabilities have rarely been targeted as a population of interest (Cassell, 1985).

The IRS has expressed discomfort with such groupings. Simply selecting a set of employees after the end of the year may not satisfy the definite allocation rules of Sec.