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tr.v. in·clud·ed, in·clud·ing, in·cludes
1. To contain or take in as a part, element, or member.
2. To consider as part of or allow into a group or class: thanked the host for including us.

[Middle English includen, from Latin inclūdere, to enclose : in-, in; see in-2 + claudere, to close.]

in·clud′a·ble, in·clud′i·ble adj.
Synonyms: include, comprise, comprehend, embrace, encompass
These verbs mean to take in or contain as part of something larger. Include often implies an incomplete listing: "Through the process of amendment, interpretation and court decision I have finally been included in 'We, the people'" (Barbara C. Jordan).
Comprise usually implies that all of the components are stated: The book comprises 15 chapters.
Comprehend, embrace, and encompass usually refer to the taking in of subordinate elements: My field of study comprehends several disciplines. This theory embraces many facets of human behavior. The debate encompassed all points of view.
Usage Note: The word include generally suggests that what follows is a partial list, not an exhaustive list, of the contents of what the subject refers to. Therefore a sentence like New England includes Connecticut and Rhode Island is acceptable, since it implies that there are states that are also a part of New England but are not mentioned in the list, and in fact this is correct. When a full enumeration is given, a different construction, such as one using comprise or consist of, must be used: New England comprises/consists of (not includes) Connecticut, Rhode Island, Massachusetts, Vermont, New Hampshire, and Maine. There are cases, however, in which include does not rule out the possibility of a complete listing, as when the exact makeup of the subject is unknown or yet to be determined. Thus the sentence The bibliography should include all the journal articles you have used does not entail that the bibliography must contain something other than journal articles, though it does leave that possibility open. Another case in which the list following include may be exhaustive is when the list explicitly or implicitly describes what is not included. Thus, We decided to include only those artists who had written works within the last five years is acceptable, since the set of artists not included is implicitly defined as those who have not written works within the last five years. The same goes for cases of explicit exclusion from the list: My shopping list includes everything you told me to buy, and nothing else. See Usage Note at comprise.
References in periodicals archive ?
2036 1 regulations' that demonstrate how to calculate the portion of a graduated grantor retained annuity trust that is includible in the estate of a grantor who predeceases the term of the trust.
The IRS issued final regulations providing guidance on the portion of property (held in trust or otherwise) includible in the grantor's gross estate if the grantor has retained the use of the property or the right to an annuity, unitrust, graduated retained interest, or other payment from the property for life, for any period not ascertainable without reference to the grantor's death, or for a period that does not in fact end before the grantor's death (T.
Claims that remain fully includible in gross income, but where the related legal fees and court costs are not eligible for the above-the-line deduction outlined in section 62(a)(20).
Part II is an eight-line "Reconciliation of Net Income (Loss) per Income Statement With Net Income (Loss) of Includible Corporations.
1) Under section 1504(a)(1), an affiliated group is generally defined as one or more chains of includible corporations connected through stock ownership with a common parent corporation which is an includible corporation, but only if the common parent directly owns stock in at least one other includible corporation and stock meeting the requirements of section 1504(a)(2) is owned directly by one or more of the other includible corporations.
2036-1 (c)(2) generally follows the old revenue rulings, but it significantly expands the explanations and examples of how the share of a trust's corpus that is includible in a decedent's gross estate is determined.
Certain includible attorneys' fees and costs may be deductible; see IRC section 62(a)(20).
1014, the amount includible for estate tax purposes generally becomes the property's income tax basis.
Generally, courts have concluded that the "recharacterization" of an item involves answering the question whether a particular item is includible or not includible in gross income.
On April 30, the IRS issued proposed regulations providing guidance on the portion of trust property includible in the grantor's gross estate if the grantor has retained certain interests in the property (REG-119532-08).
The IRS has consistently concluded that payments to individuals by government units, under legislatively provided social benefit programs, for the promotion of the general welfare, are not includible in a recipient's gross income.
If the trust terminates before the individual dies, the trust's assets will be includible in this individual's gross estate.