You don't necessarily need probiotics â a type of good bacteria â to be healthy. However, these microorganisms may help with digestion and offer protection from harmful bacteria, just as the existing good bacteria in your body already do. Prebiotics are nondigestible carbohydrates that act as food for probiotics. When probiotics and prebiotics are combined, they form a synbiotic.
Under IRC Section 277, late fees, fines, and penalties from members are membership income because they result from transactions with members. There are differences of opinion, however, about whether they are taxable or nontaxable under IRC Section 528.
As a general principle, a capital receipt is non-taxable while a revenue receipt is taxable. In an old Mumbai High Court ruling, it was held that monthly alimony, being a regular and periodic return from a decree, would constitute taxable income. In contrast, the lump sum payment received was held to be a capital receipt and, hence, not taxable for the former spouse.