Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
There is no limit on the number of years for which you can claim a Lifetime Learning credit based on the same studentâs expenses. The Lifetime Learning credit is also non-refundable, whereas the American Opportunity is partially refundable. And it has a $2,000 maximum vs. $2,500. Refundability: This credit is non-refundable. 2  This means you cannot get a refund if you owe zero tax. 3  Income Limits: a taxpayer whose modified adjusted gross income is $54,000 or less ($108,000 or less for joint filers) in 2014 can claim the credit for the qualified expenses on a tax return.