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QFI |
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If COD income is excluded from gross income due to bankruptcy, insolvency or QFI exceptions, Sec. Preoperatively, the affected knee extensor torques (QFI) were 77% [+ or -] 11% of the contralateral limb values, whereas one month postoperatively the QFI was 46% [+ or -] 4%. QFI must have been incurred in connection with a farming trade or business, with at least half of the taxpayer's gross receipts for the three prior years attributable to the trade or business of farming. |
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