If business use is less than 50 percent, different deduction rules apply and are calculated on form 2106.

Mandarax is an open source Java class library for deduction rules.

These deduction rules tell exactly when a formula can be derived from a set of premises.

This fact implies the soundness of the deduction rule described in the previous section.

The Lambek calculus consists of several deduction rules which specify how type inclusion assertions can be derived.

The side box shows the deduction rules of the HM type system.

Tightening the deduction rules would raise $2.4 billion over 10 years, the supporters estimate.

They fear that the tighter deduction rules will lead many people to sell or trade in their used vehicles rather than donate them.

Systems of natural deduction take the opposite tack, including many deduction rules but very few or no axiom schemes.

As regards expenditure relating to passenger cars, generally speaking the normal deduction rules apply.