…ing of test instrumentation to ensure accurate measurement of all critical test events. (5) Incorporation into the program of sufficient schedule flexibility and expendable test assets, including missile interceptors and targets, to ensure that failed or aborted tests can be repe…

…crued by the partner. Further, unlike excess business interest expense, which prevents a partner from including excess taxable income in its ATI as described in section 163(j)(4)(B)(ii) (flush language), negative section 163(j) expense does not affect, and is not affected by, any…

…me facilities may also host educational workshops, guest lectures, and cultural events that stimulate mental engagement. Religious services and spiritual support may be available as well. Additionally, residents may be able to participate in volunteer opportunities, book clubs, g…