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long-continued and indefinite duration." See Dwyer v.
Commissioner, 106 T.C. 337 (1996). The regulations provide that
the determination is to be made on the basis of all the facts.
See sec. 1.72-17A(f)(2), Income Tax Regs. The regulations also
set forth general considerations upon which a determination of
disability is to be made. See sec. 1.72-17A(f), Income Tax Regs.
In determining whether an individual's infirmity makes the
individual unable to engage in any substantial gainful activity,
primary consideration is to be given to the nature and severity
of the impairment. Sec. 1.72-17A(f)(1), Income Tax Regs.
However, the regulations emphasize that the "substantial gainful
activity" to which section 72(m)(7) refers is the activity, or a
comparable activity, in which the individual customarily engaged
prior to the impairment. Sec. 1.72-17A(f)(2), Income Tax Regs.
Therefore, the impairment must be evaluated in terms of whether
it does, in fact, prevent the individual from engaging in his
customary, or any comparable, substantial gainful activity. Id.
More specifically, the regulations provide that an individual
will not be deemed disabled if "with reasonable effort and safety
to himself, the impairment can be diminished to the extent that
the individual will not be prevented by the impairment from
engaging in his customary or any comparable substantial gainful
activity". Sec. 1.72-17A(f)(4), Income Tax Regs.
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