Results exclude revenue and income from the Arvida Corporation, Disney's real estate development unit, which was sold during the quarter.

The definition of revenue, for example, excluded income that it should not have because the report followed the model set by the N.B.A., he said.

The states also want to exclude income from excise taxes, which Mr. Huber of the Manhattan Institute says points up "the biggest paradox of all."

You cannot exclude income you receive after the end of the year following the year you do the work to earn it.

Congress ordered that the premiums be based on an individual's income tax liability, which excludes income from tax-exempt investments like municipal bonds.

This should exclude income already treated as income of the beneficiary in previous years.

Active income, however, excludes income where there has been substantial assistance by a German related party in earning the income.

As a result, this excludes lower income racial and ethnic minorities from certain neighborhoods.

The federal poverty line also excludes income other than cash income, especially welfare benefits.

The year-ago 9 months' net excludes income of $13,311,000 from the cumulative effect of change in accounting for income taxes.