settlement agreement, the payment may be included in the recipientâs income and. may be deductible from the payorâs income. A separate issue that also arises in. litigation is whether either party may deduct the legal expenses incurred in the suit.
A pipe union is a secure and semi-permanent connection between two pipes. Most pipe unions consist of two pipes connected together via a third piece. All three are threaded to make a firm connection. While unions are similar to couplings, they are generally easier to take apart and allow pipes of different metals to come together safely.
Electric resistance welded (ERW) pipe is manufactured by cold-forming a sheet of steel into a cylindrical shape. Current is then passed between the two edges of the steel to heat the steel to a point at which the edges are forced together to form a bond without the use of welding filler material.