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.
1 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. 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.