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Regs. 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 disability. Sec. 1.72-17A(f)(1), Income Tax Regs.
The regulations also provide that the nature and severity of the
impairment are the primary consideration in determining whether
an individual is able to engage in any substantial gainful
activity. Id. Other factors to consider in the evaluation of
the impairment include the taxpayer’s education, training, and
work experience. Id. 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. Sec. 1.72-17A(f)(2), Income Tax
Regs.
Additionally, the impairment must be expected either to
continue for a long and indefinite period or to result in death.
Sec. 1.72-17A(f)(3), Income Tax Regs. In this context, the term
“indefinite” means that it cannot reasonably be anticipated that
the impairment will, in the foreseeable future, be so diminished
as no longer to prevent 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
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