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Sample records for accumulated deferred income

  1. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a) This account shall be debited and account 411, Provision for deferred income taxes—credit, or account... which income taxes payable for the year are higher because of the inclusion of certain items in...

  2. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes. (a) This account shall be debited and account 411, Provision for deferred income taxes—credit, or account... which income taxes payable for the year are higher because of the inclusion of certain items in...

  3. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  4. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  5. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  6. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  7. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  8. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  9. 18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... deferred income taxes. (a) This account must be debited and account 411.1, Provision for deferred income taxes—Credit, operating income (§ 367.4111), or account 411.2, Provision for deferred income...

  10. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  11. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  12. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  13. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  14. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  15. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax deferrals resulting from adoption of the principle of comprehensive inter-period income tax allocation described...

  16. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  17. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  18. 17 CFR 256.410 - Provision for deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes. This account shall be debited and Accumulated Deferred Income Taxes shall be credited with an amount equal to any deferral of taxes on income as provided by the text of account 282, Accumulated deferred income taxes. No entries required to be made to this account shall be netted against any...

  19. 17 CFR 256.410 - Provision for deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes. This account shall be debited and Accumulated Deferred Income Taxes shall be credited with an amount equal to any deferral of taxes on income as provided by the text of account 282, Accumulated deferred income taxes. No entries required to be made to this account shall be netted against any...

  20. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  1. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  2. 75 FR 55677 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... 9497) in the Federal Register on Friday, August 13, 2010 (75 FR 49394). DATES: This correction is... primarily affect C corporations regarding the acceleration of deferred discharge of indebtedness (COD...: Concerning the acceleration rules for deferred COD income and deferred OID deductions, and the rules...

  3. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  4. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  5. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  6. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  7. 18 CFR 367.4101 - Account 410.1, Provision for deferred income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Provision for deferred income taxes, operating income. 367.4101 Section 367.4101 Conservation of Power and..., FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4101 Account 410.1, Provision for deferred income taxes, operating income. This account...

  8. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  9. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  10. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  11. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  12. 47 CFR 36.506 - Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred operating income taxes-Account 4100, Net noncurrent deferred operating income taxes-Account 4340. 36.506 Section 36.506... operating income taxes—Account 4100, Net noncurrent deferred operating income taxes—Account 4340....

  13. 75 FR 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Correction In rule document 2010-20060 beginning on page 49394 in the issue of Friday, August 13, 2010 make the...

  14. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income. This account must include the amounts of those allocations of deferred taxes and deferrals...

  15. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions....

  16. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income taxes... deferred taxes and deferrals of taxes, credit, that relate to other income and deductions....

  17. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit, operating income. This account must include the amounts of those allocations of deferred taxes and deferrals...

  18. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    ERIC Educational Resources Information Center

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  19. 18 CFR 367.104 - Accounts 410.1, 410.2, 411.1, and 411.2, Provision for deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 411.1, and 411.2, Provision for deferred income taxes. 367.104 Section 367.104 Conservation of Power....2, 411.1, and 411.2, Provision for deferred income taxes. (a) Accounts 410.1 (§ 367.4101) and 410.2 (§ 367.4102) must be debited, and Accumulated Deferred Income Taxes must be credited, with amounts...

  20. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  1. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  2. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  3. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  4. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of... Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and... taxes that relate to other income and deductions....

  5. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of... Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income and... taxes that relate to other income and deductions....

  6. The impact of deferring retirement age on retirement income adequacy.

    PubMed

    VanDerhei, Jack; Copeland, Craig

    2011-06-01

    UPDATE OF RSPM-POST-65 RETIREMENT AGES: The EBRI Retirement Security Projection Model (RSPM) was developed in 2003 to provide an assessment of national retirement income prospects. The 2011 version of RSPM adds a new feature that allows households to defer retirement age past age 65 in an attempt to determine whether retirement age deferral is indeed sufficiently valuable to mitigate retirement income adequacy problems for most households (assuming the worker is physically able to continue working and that there continues to be a suitable demand for his or her skills). The answer, unfortunately, is not always "yes," even if retirement age is deferred into the 80s. LOWEST-INCOME LEVELS, 50-50 CHANCE OF ADEQUACY: RSPM baseline results indicate that the lowest preretirement income quartile would need to defer retirement age to 84 before 90 percent of the households would have a 50 percent probability of success. Although a significant portion of the improvement takes place in the first four years after age 65, the improvement tends to level off in the early 70s before picking up in the late 70s and early 80s. Households in higher preretirement income quartiles start at a much higher level, and therefore have less improvement in terms of additional households reaching a 50 percent success rate as retirement age is deferred for these households. LOWEST-INCOME LEVELS, HIGHER CHANCES OF ADEQUACY: If the success rate is moved to a threshold of 70 percent, only 2 out of 5 households in the lowest-income quartile will attain retirement income adequacy even if they defer retirement age to 84. Increasing the threshold to 80 percent reduces the number of lowest preretirement income quartile households that can satisfy this standard at a retirement age of 84 to approximately 1 out of 7. IMPORTANCE OF DEFINED CONTRIBUTION RETIREMENT PLANS: One of the factors that makes a major difference in the percentage of households satisfying the retirement income adequacy thresholds at any

  7. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  8. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  9. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  10. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  11. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  12. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  13. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  14. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  15. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  16. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  17. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  18. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  19. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  20. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  1. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  2. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  3. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  4. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  5. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net noncurrent deferred operating income taxes... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  6. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to later... included in the determination of book income or for the tax effect of nonoperating expenses...

  7. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  8. 47 CFR 32.7250 - Provision for deferred operating income taxes-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Provision for deferred operating income taxes... Accounts § 32.7250 Provision for deferred operating income taxes—net. (a) This account shall be charged or credited, as appropriate, with contra entries recorded to the following accounts for income tax...

  9. 26 CFR 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... rules for the mandatory acceleration of an electing corporation's remaining deferred COD income, the mandatory acceleration of a C corporation issuer's deferred OID deductions, and for the elective acceleration of an electing member's (other than the common parent's) remaining deferred COD income....

  10. 26 CFR 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... rules for the mandatory acceleration of an electing corporation's remaining deferred COD income, the mandatory acceleration of a C corporation issuer's deferred OID deductions, and for the elective acceleration of an electing member's (other than the common parent's) remaining deferred COD income....

  11. 26 CFR 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... rules for the mandatory acceleration of an electing corporation's remaining deferred COD income, the mandatory acceleration of a C corporation issuer's deferred OID deductions, and for the elective acceleration of an electing member's (other than the common parent's) remaining deferred COD income....

  12. 47 CFR 32.4350 - Net noncurrent deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4350 Net noncurrent deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense (Federal, state, and local) that has been deferred to...

  13. 78 FR 48606 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... Federal Register on Wednesday, July 3, 2013 (78 FR 39984). The final regulations provide necessary... issue discount (OID) (deferred OID deductions) under section 108(i)(5)(D) (acceleration rules), and the... value acceleration rule is applied with respect to the assets, liabilities, and deferred items of P...

  14. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the...

  15. 31 CFR 339.3 - Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... reporting of interest for Federal income tax purposes. 339.3 Section 339.3 Money and Finance: Treasury... of deferring reporting of interest for Federal income tax purposes. (a) Tax-deferred exchanges... basis for Federal income tax purposes the privilege of exchanging such securities for Series H bonds...

  16. 31 CFR 339.3 - Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... reporting of interest for Federal income tax purposes. 339.3 Section 339.3 Money and Finance: Treasury... of deferring reporting of interest for Federal income tax purposes. (a) Tax-deferred exchanges... basis for Federal income tax purposes the privilege of exchanging such securities for Series H bonds...

  17. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include the balance of income tax expense resulting from comprehensive interpreted tax allocation which...

  18. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include the balance of income tax expense related to noncurrent items from regulated operations which...

  19. Deferred and Income-Contingent Tuition Fees: An Empirical Assessment Using Belgian, German and UK Data

    ERIC Educational Resources Information Center

    Vandenberghe, V.; Debande, O.

    2007-01-01

    This paper is a numerical exploration of the following. Assume, in the European Union context, that decision-makers want to spend more on higher education via higher tuition fees, but also want payments to be deferred and income-contingent. There are several possible ways to achieve this. First, ask graduates to repay a fixed amount each year if…

  20. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Treatment of excess deferred income tax reserve... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... income tax reserve upon disposition of deregulated public utility property. (a) Scope—(1) In...

  1. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determination of net income during the period and in accumulated other comprehensive income in prior periods..., Accumulated other comprehensive income. 367.2190 Section 367.2190 Conservation of Power and Water Resources..., Accumulated other comprehensive income. (a) This account must include revenues, expenses, gains, and...

  2. 18 CFR 367.2190 - Account 219, Accumulated other comprehensive income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... determination of net income during the period and in accumulated other comprehensive income in prior periods..., Accumulated other comprehensive income. 367.2190 Section 367.2190 Conservation of Power and Water Resources..., Accumulated other comprehensive income. (a) This account must include revenues, expenses, gains, and...

  3. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... it can be determined that the related balance must be retained to offset future group item...

  4. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY... it can be determined that the related balance must be retained to offset future group item...

  5. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net....

  6. Defer Maintenance, Invite Disaster

    ERIC Educational Resources Information Center

    Bowman, William W.

    1977-01-01

    An AGB- and NACUBO-sponsored survey showed that "wish lists" are accumulating overdue major maintenance projects because energy costs are consuming physical plant budgets. Problem areas are discussed: budget "guesstimation," preventive maintenance, deferred maintenance inventory, the APPA accounting format, resource allocation, and inflation.…

  7. Income Class and the Accumulation of Net Worth in the United States

    ERIC Educational Resources Information Center

    Ozawa, Martha N.; Kim, Jeounghee; Joo, Myungkook

    2006-01-01

    The purpose of this study was to investigate the differential rates of accumulating net worth among low- and high-income households. To achieve this objective, the authors, using a sample drawn from the 1998 Survey of Consumer Finances, investigated the degree of elasticity of household net worth (or wealth) to household income among five income…

  8. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... at the calculation date. (3) Projected future taxable income should not include net operating loss... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal to the greater of: (1) The amount of deferred-tax assets that is dependent on future income or...

  9. 26 CFR 35.3405-1 - Questions and answers relating to withholding on pensions, annuities, and certain other deferred...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on pensions, annuities, and certain other deferred income. 35.3405-1 Section 35.3405-1 Internal... withholding on pensions, annuities, and certain other deferred income. The following questions and answers relate to withholding on pensions, annuities, and other deferred income under section 3405 of...

  10. 26 CFR 1.616-2 - Election to defer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Election to defer. 1.616-2 Section 1.616-2...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... natural deposit. However, in the case of such expenditures made in the development stage, this election...

  11. 26 CFR 1.616-2 - Election to defer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Election to defer. 1.616-2 Section 1.616-2...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... natural deposit. However, in the case of such expenditures made in the development stage, this election...

  12. 26 CFR 1.616-2 - Election to defer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Election to defer. 1.616-2 Section 1.616-2...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... natural deposit. However, in the case of such expenditures made in the development stage, this election...

  13. 26 CFR 1.616-2 - Election to defer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Election to defer. 1.616-2 Section 1.616-2...) INCOME TAXES (CONTINUED) Natural Resources § 1.616-2 Election to defer. (a) General rule. In lieu of... natural deposit. However, in the case of such expenditures made in the development stage, this election...

  14. Deferred Compensation Becomes More Common

    ERIC Educational Resources Information Center

    June, Audrey Williams

    2006-01-01

    A key part of the compensation package for some college and university presidents is money that they do not receive in their paychecks. Formally known as deferred compensation, such payments can take many forms, including supplemental retirement pay, severance pay, or even bonuses. With large institutions leading the way, deferred compensation has…

  15. Capital accumulation, income distribution and endogenous fertility in an overlapping generations general equilibrium model.

    PubMed

    Raut, L K

    1991-01-01

    A study is conducted in attempts to increase the understanding of the links between macroeconomic effects and causes of population growth in formulating policy. An overlapping generations general equilibrium model is employed aggregating household decisions about fertility, savings, and investment in the human capital of children with the objective of studying intertemporal relationships among population growth, income distribution, inter-generation social mobility, skill composition of the labor force, and household income. As a result of endogenous fertility, the equilibrium path attains steady state from the second generation. Income tax transfer, child taxation, and social security taxation policies are also examined in the paper. A structural explanation is given for the inverse household income-child quantity and negative child quality-quantity relationships seen in developing countries. In a Cobb-Douglas economy, these relationships hold in the short-run, potentially working over the long-run in other economies. Overall, the model shows that group interests may hinder emergence of perfect capital markets with private initiatives. Where developing countries are concerned, these results have strong implications for population policy. A policy mix of building good quality schools, or subsidizing rural education, introducing a formal social security program, and providing high-yield, risk-free investments, banking, and insurance services to the poor is recommended. PMID:12284076

  16. 26 CFR 1.615-3 - Election to defer pre-1970 exploration expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-3 Election to defer pre... to each mine or other natural deposit, subject to the limitations described in section 615(c) and § 1... election shall be made for each mine or other natural deposit by a clear indication on the return or by...

  17. 26 CFR 1.615-3 - Election to defer pre-1970 exploration expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-3 Election to defer pre... to each mine or other natural deposit, subject to the limitations described in section 615(c) and § 1... election shall be made for each mine or other natural deposit by a clear indication on the return or by...

  18. 26 CFR 1.1031(k)-1 - Treatment of deferred exchanges.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Treatment of deferred exchanges. 1.1031(k)-1 Section 1.1031(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Common Nontaxable Exchanges § 1.1031(k)-1 Treatment of...

  19. 26 CFR 1.1031(k)-1 - Treatment of deferred exchanges.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Treatment of deferred exchanges. 1.1031(k)-1 Section 1.1031(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1031(k)-1 Treatment...

  20. 26 CFR 1.1031(k)-1 - Treatment of deferred exchanges.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Treatment of deferred exchanges. 1.1031(k)-1 Section 1.1031(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1031(k)-1 Treatment...

  1. 26 CFR 1.1031(k)-1 - Treatment of deferred exchanges.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Treatment of deferred exchanges. 1.1031(k)-1 Section 1.1031(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1031(k)-1 Treatment...

  2. 26 CFR 1.1031(k)-1 - Treatment of deferred exchanges.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Treatment of deferred exchanges. 1.1031(k)-1 Section 1.1031(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Common Nontaxable Exchanges § 1.1031(k)-1 Treatment...

  3. 77 FR 42462 - Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-19

    ... rulemaking (REG- 153627-08) that was published in the Federal Register on Thursday, June 21, 2012 (77 FR... plan returns by adding the Form 8955-SSA, ``Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits,'' to the list of forms that are covered by the Income...

  4. 34 CFR 674.38 - Deferment procedures.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ..., the FFEL Loan holder or the Secretary or from an authoritative electronic database maintained or... an in school deferment, the institution may grant the deferment based on student enrollment information showing that a borrower is enrolled as a regular student on at least a half-time basis, if...

  5. 34 CFR 674.38 - Deferment procedures.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... continue paying on the loan. (6) In the case of a military service deferment under §§ 674.34(h) and 674.35... institution that grants a military service deferment based on a request from a borrower's representative must... and Budget under control number 1845-0019) (Authority: 20 U.S.C. 425, 1087dd)...

  6. Deferred School Maintenance Creates National Crises.

    ERIC Educational Resources Information Center

    Geiger, Philip E.

    2002-01-01

    Describes the cost and causes of the school maintenance "crises"; lists seven questions to determine if a school district has a quality maintenance program; describes consequences of deferred school maintenance in Yuma (Arizona) Union High School District. (PKP)

  7. Deferred Maintenance Strategies You Must Try.

    ERIC Educational Resources Information Center

    Sturgeon, Julie

    2000-01-01

    Discusses how some college administrators have found "over-the-counter" cures for deferred maintenance problems resulting from budgeting shortfalls. Catch-up approaches discussed include those involving planning, prioritizing, partnering, and gift giving. (GR)

  8. 75 FR 49394 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-13

    ... 108(i)(5)(D) if the electing corporation (i) changes its tax status, (ii) ceases its corporate... permanent exclusion of a corporate tax liability associated with a section 108(i) election is inconsistent with congressional intent to provide for deferral of corporate tax liability with respect to COD...

  9. 75 FR 49428 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-13

    ... a reacquisition of an applicable debt instrument by an issuer or related party. The text of the temporary regulations also serves as the text of these proposed regulations. DATES: Written or electronic... corporations. The text of those temporary regulations also serves as the text of these proposed...

  10. 78 FR 48607 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... regulations (TD 9622) that were published in the Federal Register on Wednesday, July 3, 2013 (78 FR 39984...), that are the subject of FR Doc. 2013-15881, are corrected as follows: 1. On page 39986, column 2, in...)(5)(D) (acceleration rules), and the calculation of earnings and profits as a result of an...

  11. 75 FR 55698 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... Friday, August 13, 2010 (75 FR 49428) primarily affecting C corporations regarding the acceleration of... to temporary regulations (REG-142800-09), which was the subject of FR Doc. 2010-20059, is...

  12. 78 FR 39984 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-03

    ... (TD 9497) in the Federal Register (75 FR 49394) addressing the acceleration rules for C corporations... temporary regulations was published in the Federal Register on the same day (75 FR 49428). Comments...) under section 108(i)(5)(D) (acceleration rules), and the calculation of earnings and profits as a...

  13. 48 CFR 227.7103-8 - Deferred delivery and deferred ordering of technical data.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... or Computer Software, when it is in the Government's interests to defer the delivery of technical... items (other than technical data or computer software) under the contract or contract termination... 252.227-7027, Deferred Ordering of Technical Data or Computer Software, when a firm requirement for...

  14. 48 CFR 227.7103-8 - Deferred delivery and deferred ordering of technical data.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Deferred delivery and deferred ordering of technical data. 227.7103-8 Section 227.7103-8 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in...

  15. 48 CFR 227.7103-8 - Deferred delivery and deferred ordering of technical data.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... or Computer Software, when it is in the Government's interests to defer the delivery of technical... items (other than technical data or computer software) under the contract or contract termination... 252.227-7027, Deferred Ordering of Technical Data or Computer Software, when a firm requirement for...

  16. 48 CFR 227.7103-8 - Deferred delivery and deferred ordering of technical data.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... or Computer Software, when it is in the Government's interests to defer the delivery of technical... items (other than technical data or computer software) under the contract or contract termination... 252.227-7027, Deferred Ordering of Technical Data or Computer Software, when a firm requirement for...

  17. 48 CFR 227.7103-8 - Deferred delivery and deferred ordering of technical data.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... or Computer Software, when it is in the Government's interests to defer the delivery of technical... items (other than technical data or computer software) under the contract or contract termination... 252.227-7027, Deferred Ordering of Technical Data or Computer Software, when a firm requirement for...

  18. 32 CFR 1624.7 - Expiration of deferment or exemption.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... INDUCTIONS § 1624.7 Expiration of deferment or exemption. The Director shall issue an Order to Report for Induction to a registrant who is liable for induction whenever his deferment or exemption expires....

  19. 12 CFR 615.5209 - Deferred-tax assets.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Capital Adequacy § 615.5209 Deferred-tax assets. For purposes of calculating capital ratios under this part, deferred-tax assets are subject to the conditions... deferred-tax assets, net of any valuation allowance, from its assets and its total capital that is equal...

  20. 17 CFR 256.253 - Other deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Other deferred credits. 256.253 Section 256.253 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION (CONTINUED... HOLDING COMPANY ACT OF 1935 8. Deferred Credits § 256.253 Other deferred credits. This account...

  1. 43 CFR 3836.20 - Deferring assessment work.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false Deferring assessment work. 3836.20 Section... MANAGEMENT, DEPARTMENT OF THE INTERIOR MINERALS MANAGEMENT (3000) ANNUAL ASSESSMENT WORK REQUIREMENTS FOR MINING CLAIMS Deferring Assessment Work § 3836.20 Deferring assessment work. (a) Under some...

  2. 43 CFR 3836.20 - Deferring assessment work.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Deferring assessment work. 3836.20 Section... MANAGEMENT, DEPARTMENT OF THE INTERIOR MINERALS MANAGEMENT (3000) ANNUAL ASSESSMENT WORK REQUIREMENTS FOR MINING CLAIMS Deferring Assessment Work § 3836.20 Deferring assessment work. (a) Under some...

  3. 43 CFR 3836.20 - Deferring assessment work.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Deferring assessment work. 3836.20 Section... MANAGEMENT, DEPARTMENT OF THE INTERIOR MINERALS MANAGEMENT (3000) ANNUAL ASSESSMENT WORK REQUIREMENTS FOR MINING CLAIMS Deferring Assessment Work § 3836.20 Deferring assessment work. (a) Under some...

  4. 43 CFR 3836.20 - Deferring assessment work.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Deferring assessment work. 3836.20 Section... MANAGEMENT, DEPARTMENT OF THE INTERIOR MINERALS MANAGEMENT (3000) ANNUAL ASSESSMENT WORK REQUIREMENTS FOR MINING CLAIMS Deferring Assessment Work § 3836.20 Deferring assessment work. (a) Under some...

  5. 13 CFR 120.530 - Deferment of payment.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Deferment of payment. 120.530 Section 120.530 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Servicing....530 Deferment of payment. SBA may agree to defer payments on a business loan for a stated period...

  6. 48 CFR 227.7203-8 - Deferred delivery and deferred ordering of computer software and computer software documentation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... deferred ordering of computer software and computer software documentation. 227.7203-8 Section 227.7203-8... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in Computer Software and Computer Software Documentation 227.7203-8 Deferred delivery and deferred ordering of computer software and...

  7. 48 CFR 227.7203-8 - Deferred delivery and deferred ordering of computer software and computer software documentation.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... deferred ordering of computer software and computer software documentation. 227.7203-8 Section 227.7203-8... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in Computer Software and Computer Software Documentation 227.7203-8 Deferred delivery and deferred ordering of computer software and...

  8. 48 CFR 227.7203-8 - Deferred delivery and deferred ordering of computer software and computer software documentation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... deferred ordering of computer software and computer software documentation. 227.7203-8 Section 227.7203-8... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in Computer Software and Computer Software Documentation 227.7203-8 Deferred delivery and deferred ordering of computer software and...

  9. 48 CFR 227.7203-8 - Deferred delivery and deferred ordering of computer software and computer software documentation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... deferred ordering of computer software and computer software documentation. 227.7203-8 Section 227.7203-8... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in Computer Software and Computer Software Documentation 227.7203-8 Deferred delivery and deferred ordering of computer software and...

  10. 48 CFR 227.7203-8 - Deferred delivery and deferred ordering of computer software and computer software documentation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... deferred ordering of computer software and computer software documentation. 227.7203-8 Section 227.7203-8... GENERAL CONTRACTING REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Rights in Computer Software and Computer Software Documentation 227.7203-8 Deferred delivery and deferred ordering of computer software and...

  11. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the...

  12. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the...

  13. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the...

  14. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the...

  15. 26 CFR 31.3306(r)(2)-1 - Treatment of amounts deferred under certain nonqualified deferred compensation plans.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... nonqualified deferred compensation plans. 31.3306(r)(2)-1 Section 31.3306(r)(2)-1 Internal Revenue INTERNAL..., Internal Revenue Code of 1954) § 31.3306(r)(2)-1 Treatment of amounts deferred under certain nonqualified deferred compensation plans. (a) In general. Section 3306(r)(2) provides a special timing rule for the...

  16. The Costs and Benefits of Deferred Giving.

    ERIC Educational Resources Information Center

    Fink, Norman S.; Metzler, Howard C.

    It is argued in this book that while there can be a significant payoff for deferred giving programs, it is important to determine their cost effectiveness. Modern business methods of cost accounting, benefits analysis, and actuarial and econometric forecasting are applied to the Pomona College plan, whose study was supported by Lilly Endowment,…

  17. School Facilities and Deferred Maintenance. Issuegram 43.

    ERIC Educational Resources Information Center

    McGuire, C. Kent

    School systems have been forced to postpone purchases of new equipment and to defer repair and renovation projects. At present, 39 states provide support for local school district capital expenditures through five primary mechnanisms: full state assumption, state/local sharing, state flat grant, state equalizing grant, and state loans. In response…

  18. 42 CFR 60.12 - Deferment.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 1 2013-10-01 2013-10-01 false Deferment. 60.12 Section 60.12 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM... course of study at a HEAL school or at an institution of higher education that is a “participating...

  19. 42 CFR 60.12 - Deferment.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...” in the Guaranteed Student Loan Program; (2) Up to 4 years during which the borrower is a participant... HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.12 Deferment. (a) After the repayment period has commenced, installments of...

  20. 42 CFR 60.12 - Deferment.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...” in the Guaranteed Student Loan Program; (2) Up to 4 years during which the borrower is a participant... HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.12 Deferment. (a) After the repayment period has commenced, installments of...

  1. 42 CFR 60.12 - Deferment.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...” in the Guaranteed Student Loan Program; (2) Up to 4 years during which the borrower is a participant... HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.12 Deferment. (a) After the repayment period has commenced, installments of...

  2. 42 CFR 60.12 - Deferment.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...” in the Guaranteed Student Loan Program; (2) Up to 4 years during which the borrower is a participant... HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GRANTS HEALTH EDUCATION ASSISTANCE LOAN PROGRAM The Loan § 60.12 Deferment. (a) After the repayment period has commenced, installments of...

  3. 34 CFR 682.210 - Deferment.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... in connection with a new loan; (iii) The lender receives student status information from the borrower...) Teacher means a professional who provides direct and personal services to students for their educational... deferment, the student's anticipated graduation date as certified by an authorized official of the...

  4. Occupational Deferments in U. S. Industry.

    ERIC Educational Resources Information Center

    Alden, John D.; Vetter, Betty M.

    Contained are the results and conclusions of a survey conducted in December, 1969, to ascertain the extent to which occupational deferments are an important factor in manpower utilization. A questionnaire was sent to employers in the following major employment categories - aerospace and defense; chemicals, metals and petroleum; construction and…

  5. 34 CFR 682.210 - Deferment.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... mental health services program; (D) A State agency with responsibility for alcohol abuse treatment... the United States Public Health Service, for up to three years (including any period during which the... also notify the borrower's representative of the outcome of the deferment request. (j) Public...

  6. 34 CFR 682.210 - Deferment.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... mental health services program; (D) A State agency with responsibility for alcohol abuse treatment... United States Public Health Service in accordance with paragraph (j) of this section, for up to three... also notify the borrower's representative of the outcome of the deferment request. (j) Public...

  7. 34 CFR 682.210 - Deferment.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... mental health services program; (D) A State agency with responsibility for alcohol abuse treatment... the United States Public Health Service, for up to three years (including any period during which the... also notify the borrower's representative of the outcome of the deferment request. (j) Public...

  8. 34 CFR 682.210 - Deferment.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... mental health services program; (D) A State agency with responsibility for alcohol abuse treatment... the United States Public Health Service, for up to three years (including any period during which the... also notify the borrower's representative of the outcome of the deferment request. (j) Public...

  9. An Introduction to Annuity, Life Income, and Bequest Programs.

    ERIC Educational Resources Information Center

    Dunseth, William B.

    Deferred giving in higher education is the practice of making a gift to an institution during one's lifetime while continuing to receive income from that donated asset. The history of the practice and the reasons for its value to donors and institutions are outlined. Options for annuity and life income plans are discussed: gift annuity, deferred…

  10. Mixed-Precision Spectral Deferred Correction: Preprint

    SciTech Connect

    Grout, Ray W. S.

    2015-09-02

    Convergence of spectral deferred correction (SDC), where low-order time integration methods are used to construct higher-order methods through iterative refinement, can be accelerated in terms of computational effort by using mixed-precision methods. Using ideas from multi-level SDC (in turn based on FAS multigrid ideas), some of the SDC correction sweeps can use function values computed in reduced precision without adversely impacting the accuracy of the final solution. This is particularly beneficial for the performance of combustion solvers such as S3D [6] which require double precision accuracy but are performance limited by the cost of data motion.

  11. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Seller's Pool Loan deferments. 120... Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller's Pool Loan deferments. Without the prior written consent of SBA, Seller, at the request of...

  12. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Seller's Pool Loan deferments. 120... Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller's Pool Loan deferments. Without the prior written consent of SBA, Seller, at the request of...

  13. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Seller's Pool Loan deferments. 120... Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller's Pool Loan deferments. Without the prior written consent of SBA, Seller, at the request of...

  14. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Seller's Pool Loan deferments. 120... Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller's Pool Loan deferments. Without the prior written consent of SBA, Seller, at the request of...

  15. 8 CFR 1235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Parole for deferred inspection. 1235.2 Section 1235.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.2 Parole for deferred...

  16. 8 CFR 235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Parole for deferred inspection. 235.2 Section 235.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.2 Parole for deferred inspection. (a) A district director may, in...

  17. 8 CFR 1235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Parole for deferred inspection. 1235.2 Section 1235.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.2 Parole for deferred...

  18. 8 CFR 235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Parole for deferred inspection. 235.2 Section 235.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.2 Parole for deferred inspection. (a) A district director may, in...

  19. 8 CFR 1235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Parole for deferred inspection. 1235.2 Section 1235.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.2 Parole for deferred...

  20. 8 CFR 1235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Parole for deferred inspection. 1235.2 Section 1235.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.2 Parole for deferred...

  1. 8 CFR 235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 8 Aliens and Nationality 1 2013-01-01 2013-01-01 false Parole for deferred inspection. 235.2 Section 235.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.2 Parole for deferred inspection. (a) A district director may, in...

  2. 8 CFR 1235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 8 Aliens and Nationality 1 2014-01-01 2014-01-01 false Parole for deferred inspection. 1235.2 Section 1235.2 Aliens and Nationality EXECUTIVE OFFICE FOR IMMIGRATION REVIEW, DEPARTMENT OF JUSTICE IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 1235.2 Parole for deferred...

  3. 8 CFR 235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 8 Aliens and Nationality 1 2012-01-01 2012-01-01 false Parole for deferred inspection. 235.2 Section 235.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.2 Parole for deferred inspection. (a) A district director may, in...

  4. 8 CFR 235.2 - Parole for deferred inspection.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 8 Aliens and Nationality 1 2011-01-01 2011-01-01 false Parole for deferred inspection. 235.2 Section 235.2 Aliens and Nationality DEPARTMENT OF HOMELAND SECURITY IMMIGRATION REGULATIONS INSPECTION OF PERSONS APPLYING FOR ADMISSION § 235.2 Parole for deferred inspection. (a) A district director may, in...

  5. 7 CFR 1703.308 - Amount of deferment funds available.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Amount of deferment funds available. 1703.308 Section 1703.308 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development...

  6. 7 CFR 1703.308 - Amount of deferment funds available.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Amount of deferment funds available. 1703.308 Section 1703.308 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development...

  7. 7 CFR 1703.308 - Amount of deferment funds available.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Amount of deferment funds available. 1703.308 Section 1703.308 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development...

  8. 7 CFR 1703.308 - Amount of deferment funds available.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Amount of deferment funds available. 1703.308 Section 1703.308 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development...

  9. 7 CFR 1703.308 - Amount of deferment funds available.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Amount of deferment funds available. 1703.308 Section 1703.308 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development...

  10. 25 CFR 152.35 - Deferred payment sales.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Deferred payment sales. 152.35 Section 152.35 Indians..., CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Mortgages and Deeds of Trust to Secure Loans to Indians § 152.35 Deferred payment sales. When the Indian owner and...

  11. 13 CFR 120.1717 - Seller's Pool Loan deferments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Seller's Pool Loan deferments. 120... Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1717 Seller's Pool Loan deferments. Without the prior written consent of SBA, Seller, at the request of...

  12. 7 CFR 3550.69 - Deferred mortgage payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... payment at 1 percent for up to 15 years. This assistance may be granted only at initial loan closing and... to 15 years after loan closing. Once a borrower becomes ineligible for deferred mortgage assistance... 7 Agriculture 15 2012-01-01 2012-01-01 false Deferred mortgage payments. 3550.69 Section...

  13. 7 CFR 3550.69 - Deferred mortgage payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... payment at 1 percent for up to 15 years. This assistance may be granted only at initial loan closing and... to 15 years after loan closing. Once a borrower becomes ineligible for deferred mortgage assistance... 7 Agriculture 15 2011-01-01 2011-01-01 false Deferred mortgage payments. 3550.69 Section...

  14. 7 CFR 3550.69 - Deferred mortgage payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... payment at 1 percent for up to 15 years. This assistance may be granted only at initial loan closing and... to 15 years after loan closing. Once a borrower becomes ineligible for deferred mortgage assistance... 7 Agriculture 15 2014-01-01 2014-01-01 false Deferred mortgage payments. 3550.69 Section...

  15. 7 CFR 3550.69 - Deferred mortgage payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... payment at 1 percent for up to 15 years. This assistance may be granted only at initial loan closing and... to 15 years after loan closing. Once a borrower becomes ineligible for deferred mortgage assistance... 7 Agriculture 15 2010-01-01 2010-01-01 false Deferred mortgage payments. 3550.69 Section...

  16. 7 CFR 3550.69 - Deferred mortgage payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... payment at 1 percent for up to 15 years. This assistance may be granted only at initial loan closing and... to 15 years after loan closing. Once a borrower becomes ineligible for deferred mortgage assistance... 7 Agriculture 15 2013-01-01 2013-01-01 false Deferred mortgage payments. 3550.69 Section...

  17. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Treatment as deferred expenses. 1.174-4 Section...-4 Treatment as deferred expenses. (a) In general. (1) If a taxpayer has not adopted the method...(c) and paragraph (b)(1) of § 1.174-2 for treatment of expenditures for the acquisition...

  18. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Treatment as deferred expenses. 1.174-4 Section...-4 Treatment as deferred expenses. (a) In general. (1) If a taxpayer has not adopted the method...(c) and paragraph (b)(1) of § 1.174-2 for treatment of expenditures for the acquisition...

  19. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Treatment as deferred expenses. 1.174-4 Section...-4 Treatment as deferred expenses. (a) In general. (1) If a taxpayer has not adopted the method... connection with his trade or business as currently deductible expenses, he may, for any taxable...

  20. 7 CFR 1767.21 - Operating income.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ..., this account shall include charges for amortization of intangible or other electric utility plant which... credited to Account 255, Accumulated Deferred Investment Tax Credits, by companies which do not apply the... lesser period of time as may be adopted and consistently followed by the company. C. Account 411.5...

  1. Using Deferred Income Taxes as a Link between Intermediate Accounting and Corporate Income Tax Courses

    ERIC Educational Resources Information Center

    Derstine, Robert P.; Wagaman, David D.

    2012-01-01

    The accounting curriculum (in fact business colleges in general) often is accused of operating in silos. As a result, it is claimed that students fail to see the connections among the assignments in their separate course work and the necessity to have an integrated understanding to function effectively in the real-world. As a response to the…

  2. 'Faking til you make it': social capital accumulation of individuals on low incomes living in contrasting socio-economic neighbourhoods and its implications for health and wellbeing.

    PubMed

    Browne-Yung, Kathryn; Ziersch, Anna; Baum, Fran

    2013-05-01

    People on low-income living in low socio-economic neighbourhoods have poorer health in comparison with those living in advantaged neighbourhoods. To explore neighbourhood effects on health and social capital creation, the experiences of low-income people living in contrasting socio-economic neighbourhoods were compared, in order to examine how low-income status and differing levels of neighbourhood resources contributed to perceived health and wellbeing. Quantitative and qualitative data were analysed: survey data from 601 individuals living in contrasting socio-economic areas and in-depth interviews with a new sample of 24 individuals on low-incomes. The study was guided by Bourdieu's theory of practice, which examines how social inequalities are created and reproduced through the relationship between individuals' varying resources of economic, social and cultural capital. This included an examination of individual life histories, cultural distinction and how social positions are reproduced. Participants' accounts of their early life experience showed how parental socio-economic position and socially patterned events taking place across the life course, created different opportunities for social network creation, choice of neighbourhood and levels of resources available throughout life, all of which can influence health and wellbeing. A definition of poverty by whether an individual or household has sufficient income at a particular point in time was an inadequate measure of disadvantage. This static measure of 'low income' as a category disguised a number of different ways in which disadvantage was experienced or, conversely, how life course events could mitigate the impact of low-income. This study found that the resources necessary to create social capital such as cultural capital and the ability to socially network, differed according to the socio-economic status of the neighbourhood, and that living in an advantaged area does not automatically guarantee

  3. 'Faking til you make it': social capital accumulation of individuals on low incomes living in contrasting socio-economic neighbourhoods and its implications for health and wellbeing.

    PubMed

    Browne-Yung, Kathryn; Ziersch, Anna; Baum, Fran

    2013-05-01

    People on low-income living in low socio-economic neighbourhoods have poorer health in comparison with those living in advantaged neighbourhoods. To explore neighbourhood effects on health and social capital creation, the experiences of low-income people living in contrasting socio-economic neighbourhoods were compared, in order to examine how low-income status and differing levels of neighbourhood resources contributed to perceived health and wellbeing. Quantitative and qualitative data were analysed: survey data from 601 individuals living in contrasting socio-economic areas and in-depth interviews with a new sample of 24 individuals on low-incomes. The study was guided by Bourdieu's theory of practice, which examines how social inequalities are created and reproduced through the relationship between individuals' varying resources of economic, social and cultural capital. This included an examination of individual life histories, cultural distinction and how social positions are reproduced. Participants' accounts of their early life experience showed how parental socio-economic position and socially patterned events taking place across the life course, created different opportunities for social network creation, choice of neighbourhood and levels of resources available throughout life, all of which can influence health and wellbeing. A definition of poverty by whether an individual or household has sufficient income at a particular point in time was an inadequate measure of disadvantage. This static measure of 'low income' as a category disguised a number of different ways in which disadvantage was experienced or, conversely, how life course events could mitigate the impact of low-income. This study found that the resources necessary to create social capital such as cultural capital and the ability to socially network, differed according to the socio-economic status of the neighbourhood, and that living in an advantaged area does not automatically guarantee

  4. Help Is Available on Tax-Deferred Annuity Programs.

    ERIC Educational Resources Information Center

    School Administrator, 1985

    1985-01-01

    Briefly reviews different types of tax-deferred annuities (TDA's) and describes the National Education Association's TDA Studies--comparative analyses of specific fixed, variable, and qualified mutual fund annuity packages. (PGD)

  5. 38 CFR 17.608 - Deferment of obligated service.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... for deferment. A participant receiving a degree from a school of medicine, osteopathy, dentistry... assignment will be made by the Secretary within 120 days prior to or no later than 30 days following...

  6. 38 CFR 17.608 - Deferment of obligated service.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... for deferment. A participant receiving a degree from a school of medicine, osteopathy, dentistry... assignment will be made by the Secretary within 120 days prior to or no later than 30 days following...

  7. 26 CFR 1.108(i)-1 - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...)(1) of this section, the intercompany distribution from S1 to P is not an impairment transaction. (d... entities: (A) A tax-exempt entity as defined in § 1.337(d)-4(c)(2). (B) An S corporation as defined in section 1361(a)(1). (C) A qualified subchapter S subsidiary as defined in section 1361(b)(3)(B). (D)...

  8. Income inequality and income segregation.

    PubMed

    Reardon, Sean F; Bischoff, Kendra

    2011-01-01

    This article investigates how the growth in income inequality from 1970 to 2000 affected patterns of income segregation along three dimensions: the spatial segregation of poverty and affluence, race-specific patterns of income segregation, and the geographic scale of income segregation. The evidence reveals a robust relationship between income inequality and income segregation, an effect that is larger for black families than for white families. In addition, income inequality affects income segregation primarily through its effect on the large-scale spatial segregation of affluence rather than by affecting the spatial segregation of poverty or by altering small-scale patterns of income segregation.

  9. 7 CFR 1703.306 - Limitation on funds derived from the deferment of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.306 Limitation on funds derived from the deferment of...

  10. 7 CFR 1703.306 - Limitation on funds derived from the deferment of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.306 Limitation on funds derived from the deferment of...

  11. 7 CFR 1703.306 - Limitation on funds derived from the deferment of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.306 Limitation on funds derived from the deferment of...

  12. 7 CFR 1703.306 - Limitation on funds derived from the deferment of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.306 Limitation on funds derived from the deferment of...

  13. 7 CFR 1703.306 - Limitation on funds derived from the deferment of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.306 Limitation on funds derived from the deferment of...

  14. Deferred Imitation and Social Communication in Speaking and Nonspeaking Children with Autism

    ERIC Educational Resources Information Center

    Strid, Karin; Heimann, Mikael; Gillberg, Christopher; Smith, Lars; Tjus, Tomas

    2013-01-01

    Deferred imitation and early social communication skills were compared among speaking and nonspeaking children with autism and children developing typically. Overall, the children with autism showed a lower frequency on measures of deferred imitation and social communication compared with typically developing children. Deferred imitation was…

  15. 47 CFR 32.4361 - Deferred tax regulatory adjustments-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Deferred tax regulatory adjustments-net. 32... Accounts § 32.4361 Deferred tax regulatory adjustments—net. (a) This account shall include amounts of... Account 4341, Net deferred tax liability adjustments. (b) This account shall also be adjusted for...

  16. 7 CFR 1703.303 - Eligibility criteria for deferment of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    .... 1703.303 Section 1703.303 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.303 Eligibility criteria for deferment of loan payments. The deferment of...

  17. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ....309 Section 1703.309 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.309 Terms of repayment of deferred loan payments. (a) Deferments made to...

  18. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ....309 Section 1703.309 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.309 Terms of repayment of deferred loan payments. (a) Deferments made to...

  19. 7 CFR 1703.303 - Eligibility criteria for deferment of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    .... 1703.303 Section 1703.303 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.303 Eligibility criteria for deferment of loan payments. The deferment of...

  20. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ....309 Section 1703.309 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.309 Terms of repayment of deferred loan payments. (a) Deferments made to...

  1. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ....309 Section 1703.309 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.309 Terms of repayment of deferred loan payments. (a) Deferments made to...

  2. 7 CFR 1703.303 - Eligibility criteria for deferment of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    .... 1703.303 Section 1703.303 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.303 Eligibility criteria for deferment of loan payments. The deferment of...

  3. 7 CFR 1703.303 - Eligibility criteria for deferment of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... 1703.303 Section 1703.303 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.303 Eligibility criteria for deferment of loan payments. The deferment of...

  4. 7 CFR 1703.309 - Terms of repayment of deferred loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ....309 Section 1703.309 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.309 Terms of repayment of deferred loan payments. (a) Deferments made to...

  5. 7 CFR 1703.303 - Eligibility criteria for deferment of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    .... 1703.303 Section 1703.303 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development Projects § 1703.303 Eligibility criteria for deferment of loan payments. The deferment of...

  6. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Other long-term liabilities and deferred... Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account shall... benefits, deferred compensation costs and other long-term liabilities not provided for...

  7. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Other long-term liabilities and deferred... Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account shall... benefits, deferred compensation costs and other long-term liabilities not provided for...

  8. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Other long-term liabilities and deferred... Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account shall... benefits, deferred compensation costs and other long-term liabilities not provided for...

  9. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other long-term liabilities and deferred... Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account shall... benefits, deferred compensation costs and other long-term liabilities not provided for...

  10. A Deferred Cost of Education Plan for Podiatric Medicine.

    ERIC Educational Resources Information Center

    American Association of Colleges of Podiatric Medicine, Washington, DC.

    A study carried out by the American Association of Colleges of Podiatric Medicine and the Academy for Educational Development: (1) examines and documents the financial needs and prospects of colleges of podiatric medicine; (2) analyzes the case for and against a deferred cost of education plan for the colleges of podiatric medicine; and (3)…

  11. Retrieval Protracts Deferred Imitation by 6-Month-Olds

    ERIC Educational Resources Information Center

    Barr, Rachel; Rovee-Collier, Carolyn; Campanella, Jennifer

    2005-01-01

    Past research using a deferred imitation task has shown that 6-month-olds remember a 3-part action sequence for only 1 day. The concept of a time window suggests that there is a limited period within which additional information can be integrated with a prior memory. Its width tracks the forgetting function of the memory. This study asked if…

  12. Education Equality: What Happens to a Dream Deferred?

    ERIC Educational Resources Information Center

    Davis, Annie

    2014-01-01

    What happens if Americans fundamental freedoms are denied or deferred? What is the ideal of freedom? Boston, Massachusetts, has long been a crucible for social, cultural, and political change. Here was the shot heard 'round the world, stronghold of abolition, home to the U.S. Colored Troops, the birthplace of American literature.... Boston is…

  13. 26 CFR 1.174-4 - Treatment as deferred expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provided in section 174(a) of treating research or experimental expenditures paid or incurred by him in... this section. (2) The election to treat research or experimental expenditures as deferred expenses... the property resulting from the research or experimental expenditures has no determinable useful...

  14. Latent Learning and Deferred Imitation at 3 Months

    ERIC Educational Resources Information Center

    Campanella, Jennifer; Rovee-Collier, Carolyn

    2005-01-01

    Young infants spend most of their waking time looking around, but whether they learn anything about what they see is unknown. We used a sensory preconditioning paradigm and a deferred imitation task to assess if 3-month-olds formed a latent association between 2 objects (S[subscript 1], S[subscript 2]) that they merely saw together. Because…

  15. Deferred Capital Renewal as a Spoiler for Campus Programs

    ERIC Educational Resources Information Center

    Whitefield, Joe

    2010-01-01

    For facilities managers, deferred capital renewal (DCR) is the issue that, in many ways, can play the role of spoiler for other programs and initiatives are that important to their campuses. In particular, operations and maintenance programs, campus growth strategies, and even sustainability programs can suffer setbacks caused by the unplanned…

  16. 48 CFR 32.607-2 - Deferment of collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts 32.607-2 Deferment of collection. (a...) If the contractor has appealed the debt under the procedures of the Disputes clause of the contract... immediate payment of the debt. (v) The probable effect on operations of immediate payment in full. (b)...

  17. The Effects of Higher Education Funding Reforms on the Lifetime Incomes of Graduates. CEE DP 78

    ERIC Educational Resources Information Center

    Dearden, Lorraine; Fitzsimons, Emla; Goodman, Alissa; Kaplan, Greg

    2008-01-01

    This paper undertakes a quantitative analysis of substantial reforms to the system of higher education (HE) finance first announced in 2004 and then revised again in July 2007. The reforms introduced deferred fees for HE, payable by graduates through the tax system in the form of income-contingent repayments on loans subsidised by the government.…

  18. 26 CFR 1.665(b)-1A - Accumulation distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years... or accumulated income of the trust. Nor will an accumulation distribution be deemed to have been made... during minority. A distribution of income accumulated during the minority of the beneficiary is...

  19. Accumulate repeat accumulate codes

    NASA Technical Reports Server (NTRS)

    Abbasfar, Aliazam; Divsalar, Dariush; Yao, Kung

    2004-01-01

    In this paper we propose an innovative channel coding scheme called 'Accumulate Repeat Accumulate codes' (ARA). This class of codes can be viewed as serial turbo-like codes, or as a subclass of Low Density Parity Check (LDPC) codes, thus belief propagation can be used for iterative decoding of ARA codes on a graph. The structure of encoder for this class can be viewed as precoded Repeat Accumulate (RA) code or as precoded Irregular Repeat Accumulate (IRA) code, where simply an accumulator is chosen as a precoder. Thus ARA codes have simple, and very fast encoder structure when they representing LDPC codes. Based on density evolution for LDPC codes through some examples for ARA codes, we show that for maximum variable node degree 5 a minimum bit SNR as low as 0.08 dB from channel capacity for rate 1/2 can be achieved as the block size goes to infinity. Thus based on fixed low maximum variable node degree, its threshold outperforms not only the RA and IRA codes but also the best known LDPC codes with the dame maximum node degree. Furthermore by puncturing the accumulators any desired high rate codes close to code rate 1 can be obtained with thresholds that stay close to the channel capacity thresholds uniformly. Iterative decoding simulation results are provided. The ARA codes also have projected graph or protograph representation that allows for high speed decoder implementation.

  20. Preschool children's proto-episodic memory assessed by deferred imitation.

    PubMed

    Burns, Patrick; Russell, Charlotte; Russell, James

    2015-01-01

    In two experiments, both employing deferred imitation, we studied the developmental origins of episodic memory in two- to three-year-old children by adopting a "minimalist" view of episodic memory based on its What-When-Where ("WWW": spatiotemporal plus semantic) content. We argued that the temporal element within spatiotemporal should be the order/simultaneity of the event elements, but that it is not clear whether the spatial content should be egocentric or allocentric. We also argued that episodic recollection should be configural (tending towards all-or-nothing recall of the WWW elements). Our first deferred imitation experiment, using a two-dimensional (2D) display, produced superior-to-chance performance after 2.5 years but no evidence of configural memory. Moreover, performance did not differ from that on a What-What-What control task. Our second deferred imitation study required the children to reproduce actions on an object in a room, thereby affording layout-based spatial cues. In this case, not only was there superior-to-chance performance after 2.5 years but memory was also configural at both ages. We discuss the importance of allocentric spatial cues in episodic recall in early proto-episodic memory and reflect on the possible role of hippocampal development in this process.

  1. Wealth Accumulation across the Adult Life Course: Stability and Change in Sociodemographic Covariate Structures of Net Worth Data in the Survey of Income and Program Participation, 1984-1991

    PubMed

    Land; Russell

    1996-12-01

    This paper reports microlevel Tobit regression analyses of sociodemographic covariates of the life course accumulation of total household net worth data in eight waves of five distinct panels-spanning over 6 years from late 1984 through early 1991-of the Survey of Income and Program Participation (SIPP). It is found that the quadratic age-wealth relationship predicted by Modigliani's Life Cycle Hypothesis is evident in aggregate age-median wealth profiles as well as in the micro data for households with positive net worth. However, when adult status attainment variables are entered into the regression models either by themselves or in combination with marital/family status variables, the age of household head at which net worth begins to decline is far beyond the typical retirement age. In addition, the traditional criterion variables of sociological status attainment theory-educational attainment, occupational status, and earnings-are found to be positively associated with household net worth, although the net effect of occupational status generally is not statistically significant and the earnings effect is nonlinear. Further, consistent with status attainment theory, householder minority status (black, Hispanic) is negatively associated with the accumulation of net worth. It is found that both single male and single female householder status are negatively associated with the accumulation of household net worth (relative to married couple households) as is the size of the household (measured by the number of children under age 18 present). Separate logistic regression analyses show that households with zero and negative net worth are more likely than households with positive net worth to be black and have low earnings. Higher levels of educational and occupational status attainment reduce the probability of zero net worth but not the probability of negative net worth. Male- and female-headed households and households headed by Hispanics also are more likely to

  2. Deferred compensation: what physicians need to know about IRC 409A.

    PubMed

    Phillips, Eddie; Carpenter, Allen

    2006-01-01

    The American Jobs Creation Act of 2004 added Internal Revenue Code (IRC) Section 409A, which makes changes to nonqualified deferred compensation plans. Physician practice groups can take steps to avoid the risk of penalty from noncompliance. Precision and caution in addressing deferred compensation arrangements are especially important now since the IRS has targeted non-qualified deferred compensation plans as the number-one executive compensation compliance issue in its ongoing audit initiative.

  3. Tax-deferred annuity plans: meeting the IRS audit challenge.

    PubMed

    Schussler, M

    1997-01-01

    A growing number of nonprofit organizations are being fined for violations of IRS regulations following IRS audits of their tax-deferred annuity (TDA) plans. To ensure that their organizations can withstand the scrutiny of an IRS audit, TDA plan administrators must ensure that plans meet IRS regulations and be prepared for IRS audits. Documentation--particularly of the TDA plan itself, and procedures related to salary reduction programs, compensation limits, excess deferrals and other excess contributions, loans, and distributions--must be comprehensive and in compliance with IRS regulations.

  4. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  5. 20 CFR 422.122 - Information on deferred vested pension benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Information on deferred vested pension... PROCEDURES General Procedures § 422.122 Information on deferred vested pension benefits. (a) Claimants for... electronic pension benefit record. This record contains information received from IRS on individuals for...

  6. Between Deference and Distinction: Interaction Ritual through Symbolic Power in an Educational Institution

    ERIC Educational Resources Information Center

    Hallett, Tim

    2007-01-01

    In this article I provide a meso-level account of the interactional-institutional link by revisiting Goffman's analysis of deference and demeanor in light of Bourdieu's discussion of institutional fields, cultural capital, and symbolic power. To acquire deference, one must exhibit the appropriate demeanor towards others, and one must be equipped…

  7. 7 CFR 1703.305 - Requirements for deferment of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 11 2013-01-01 2013-01-01 false Requirements for deferment of loan payments. 1703.305 Section 1703.305 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural...

  8. 7 CFR 1703.305 - Requirements for deferment of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 11 2012-01-01 2012-01-01 false Requirements for deferment of loan payments. 1703.305 Section 1703.305 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural...

  9. 7 CFR 1703.305 - Requirements for deferment of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 11 2014-01-01 2014-01-01 false Requirements for deferment of loan payments. 1703.305 Section 1703.305 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural...

  10. 7 CFR 1703.305 - Requirements for deferment of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 11 2010-01-01 2010-01-01 false Requirements for deferment of loan payments. 1703.305 Section 1703.305 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural...

  11. 7 CFR 1703.305 - Requirements for deferment of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 11 2011-01-01 2011-01-01 false Requirements for deferment of loan payments. 1703.305 Section 1703.305 Agriculture Regulations of the Department of Agriculture (Continued) RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural...

  12. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... rulings issued by the Department of Labor. See 29 CFR 2510.3-102. (3) Rules applicable to cash or deferred... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  13. Excess Benefit Plans and Other Nonqualified Deferred Compensation Palns Under ERISA

    ERIC Educational Resources Information Center

    Vogel, Mark A.

    1977-01-01

    The benefits of and restrictions imposed on qualified pension and profit-sharing plans are discussed in terms of Excess Benefit Plans (EPB), a type of deferred compensation plan. EPBs and unfunded deferred compensation plans offer flexible methods of providing additional benefits for executives and key employees. (LBH)

  14. 34 CFR 535.54 - Under what circumstances is repayment deferred?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...-time student at an IHE; (d) Is a member of the Armed Forces of the United States on active duty; (e) Is... FELLOWSHIP PROGRAM What Conditions Must Be Met by Fellows? § 535.54 Under what circumstances is repayment deferred? The Secretary may defer repayment if the fellowship recipient— (a) Suffers from a...

  15. 34 CFR 535.54 - Under what circumstances is repayment deferred?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...-time student at an IHE; (d) Is a member of the Armed Forces of the United States on active duty; (e) Is... FELLOWSHIP PROGRAM What Conditions Must Be Met by Fellows? § 535.54 Under what circumstances is repayment deferred? The Secretary may defer repayment if the fellowship recipient— (a) Suffers from a...

  16. 34 CFR 535.54 - Under what circumstances is repayment deferred?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...-time student at an IHE; (d) Is a member of the Armed Forces of the United States on active duty; (e) Is... FELLOWSHIP PROGRAM What Conditions Must Be Met by Fellows? § 535.54 Under what circumstances is repayment deferred? The Secretary may defer repayment if the fellowship recipient— (a) Suffers from a...

  17. 34 CFR 535.54 - Under what circumstances is repayment deferred?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...-time student at an IHE; (d) Is a member of the Armed Forces of the United States on active duty; (e) Is... FELLOWSHIP PROGRAM What Conditions Must Be Met by Fellows? § 535.54 Under what circumstances is repayment deferred? The Secretary may defer repayment if the fellowship recipient— (a) Suffers from a...

  18. Income Transfers and Assets of the Poor. Revised. Discussion Paper.

    ERIC Educational Resources Information Center

    Ziliak, James P.

    Contrary to the predictions of the standard life-cycle model, many low lifetime-income households accumulate little wealth relative to their incomes compared to households with high lifetime income. This paper uses data from the Panel Study of Income Dynamics and a correlated random-effects generalized model of moments estimator to decompose the…

  19. Performance of Lempel-Ziv compressors with deferred innovation

    NASA Technical Reports Server (NTRS)

    Cohn, Martin

    1989-01-01

    The noiseless data-compression algorithms introduced by Lempel and Ziv (LZ) parse an input data string into successive substrings each consisting of two parts: The citation, which is the longest prefix that has appeared earlier in the input, and the innovation, which is the symbol immediately following the citation. In extremal versions of the LZ algorithm the citation may have begun anywhere in the input; in incremental versions it must have begun at a previous parse position. Originally the citation and the innovation were encoded, either individually or jointly, into an output word to be transmitted or stored. Subsequently, it was speculated that the cost of this encoding may be excessively high because the innovation contributes roughly 1g(A) bits, where A is the size of the input alphabet, regardless of the compressibility of the source. To remedy this excess, it was suggested to store the parsed substring as usual, but encoding for output only the citation, leaving the innovation to be encoded as the first symbol of the next substring. Being thus included in the next substring, the innovation can participate in whatever compression that substring enjoys. This strategy is called deferred innovation. It is exemplified in the algorithm described by Welch and implemented in the C program compress that has widely displaced adaptive Huffman coding (compact) as a UNIX system utility. The excessive expansion is explained, an implicit warning is given against using the deferred innovation compressors on nearly incompressible data.

  20. Achieving Algorithmic Resilience for Temporal Integration through Spectral Deferred Corrections

    SciTech Connect

    Grout, R. W.; Kolla, H.; Minion, M. L.; Bell, J. B.

    2015-04-06

    Spectral deferred corrections (SDC) is an iterative approach for constructing higher- order accurate numerical approximations of ordinary differential equations. SDC starts with an initial approximation of the solution defined at a set of Gaussian or spectral collocation nodes over a time interval and uses an iterative application of lower-order time discretizations applied to a correction equation to improve the solution at these nodes. Each deferred correction sweep increases the formal order of accuracy of the method up to the limit inherent in the accuracy defined by the collocation points. In this paper, we demonstrate that SDC is well suited to recovering from soft (transient) hardware faults in the data. A strategy where extra correction iterations are used to recover from soft errors and provide algorithmic resilience is proposed. Specifically, in this approach the iteration is continued until the residual (a measure of the error in the approximation) is small relative to the residual on the first correction iteration and changes slowly between successive iterations. We demonstrate the effectiveness of this strategy for both canonical test problems and a comprehen- sive situation involving a mature scientific application code that solves the reacting Navier-Stokes equations for combustion research.

  1. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  2. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  3. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  4. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 255... Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS...

  5. Accumulate-Repeat-Accumulate-Accumulate-Codes

    NASA Technical Reports Server (NTRS)

    Divsalar, Dariush; Dolinar, Sam; Thorpe, Jeremy

    2004-01-01

    Inspired by recently proposed Accumulate-Repeat-Accumulate (ARA) codes [15], in this paper we propose a channel coding scheme called Accumulate-Repeat-Accumulate-Accumulate (ARAA) codes. These codes can be seen as serial turbo-like codes or as a subclass of Low Density Parity Check (LDPC) codes, and they have a projected graph or protograph representation; this allows for a high-speed iterative decoder implementation using belief propagation. An ARAA code can be viewed as a precoded Repeat-and-Accumulate (RA) code with puncturing in concatenation with another accumulator, where simply an accumulator is chosen as the precoder; thus ARAA codes have a very fast encoder structure. Using density evolution on their associated protographs, we find examples of rate-lJ2 ARAA codes with maximum variable node degree 4 for which a minimum bit-SNR as low as 0.21 dB from the channel capacity limit can be achieved as the block size goes to infinity. Such a low threshold cannot be achieved by RA or Irregular RA (IRA) or unstructured irregular LDPC codes with the same constraint on the maximum variable node degree. Furthermore by puncturing the accumulators we can construct families of higher rate ARAA codes with thresholds that stay close to their respective channel capacity thresholds uniformly. Iterative decoding simulation results show comparable performance with the best-known LDPC codes but with very low error floor even at moderate block sizes.

  6. Seduction trauma: representation, deferred action, and pathogenic development.

    PubMed

    Blum, H P

    1996-01-01

    Seduction trauma refers to a range of phenomena currently described under the rubric of child abuse. Freud elucidated the fantasy distortion and elaboration of traumatic experience and retained the importance of actual trauma. Psychic trauma is associated with the alteration of self and object representations and ensuing new identifications, e.g., with victim and aggressor. The "deferred action" of psychic trauma is an antiquated concept and psychic trauma has immediate effects as well as far reaching developmental consequences. Prior trauma predisposes to later traumatic vulnerability and to trauma linked to phase specific unconscious conflict. The pathogenesis of child sex abuse and the enactment of oedipal incest extends before and after the oedipal phase, is often associated with other forms of abuse, and has a history of pathogenic parent-child relationship.

  7. Accumulate-Repeat-Accumulate-Accumulate Codes

    NASA Technical Reports Server (NTRS)

    Divsalar, Dariush; Dolinar, Samuel; Thorpe, Jeremy

    2007-01-01

    Accumulate-repeat-accumulate-accumulate (ARAA) codes have been proposed, inspired by the recently proposed accumulate-repeat-accumulate (ARA) codes. These are error-correcting codes suitable for use in a variety of wireless data-communication systems that include noisy channels. ARAA codes can be regarded as serial turbolike codes or as a subclass of low-density parity-check (LDPC) codes, and, like ARA codes they have projected graph or protograph representations; these characteristics make it possible to design high-speed iterative decoders that utilize belief-propagation algorithms. The objective in proposing ARAA codes as a subclass of ARA codes was to enhance the error-floor performance of ARA codes while maintaining simple encoding structures and low maximum variable node degree.

  8. 7 CFR 1703.307 - Uses of the deferments of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development... enable the borrower to provide funding and assistance for rural development and job creation projects... development projects that will benefit rural areas....

  9. 7 CFR 1703.307 - Uses of the deferments of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development... enable the borrower to provide funding and assistance for rural development and job creation projects... development projects that will benefit rural areas....

  10. 7 CFR 1703.307 - Uses of the deferments of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development... enable the borrower to provide funding and assistance for rural development and job creation projects... development projects that will benefit rural areas....

  11. 7 CFR 1703.307 - Uses of the deferments of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development... enable the borrower to provide funding and assistance for rural development and job creation projects... development projects that will benefit rural areas....

  12. 7 CFR 1703.307 - Uses of the deferments of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural Development... enable the borrower to provide funding and assistance for rural development and job creation projects... development projects that will benefit rural areas....

  13. 47 CFR 32.4300 - Other long-term liabilities and deferred credits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4300 Other long-term liabilities and deferred credits. (a) This account...

  14. 30 CFR 1218.300 - Payment of royalties, rentals, and deferred bonuses.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ..., DEPARTMENT OF THE INTERIOR Natural Resources Revenue COLLECTION OF MONIES AND PROVISION FOR GEOTHERMAL CREDITS AND INCENTIVES Geothermal Resources § 1218.300 Payment of royalties, rentals, and deferred...

  15. 30 CFR 218.300 - Payment of royalties, rentals, and deferred bonuses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... MINERALS REVENUE MANAGEMENT COLLECTION OF MONIES AND PROVISION FOR GEOTHERMAL CREDITS AND INCENTIVES Geothermal Resources § 218.300 Payment of royalties, rentals, and deferred bonuses. As specified under...

  16. 26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions..., a trust makes an accumulation distribution of undistributed net income to X of $50,000 that is... allocation of the 1973 accumulation distribution to 1972, X's income for 1972, 1973, 1974, and 1975,...

  17. 26 CFR 1.535-3 - Accumulated earnings credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Accumulated earnings credit. 1.535-3 Section 1... Accumulated earnings credit. (a) In general. As provided in section 535(a) and § 1.535-1, the accumulated earnings credit, provided by section 535(c), reduces taxable income in computing accumulated taxable...

  18. 26 CFR 1.535-3 - Accumulated earnings credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Accumulated earnings credit. 1.535-3 Section 1.535-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders §...

  19. 26 CFR 1.563-1 - Accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Accumulated earnings tax. 1.563-1 Section 1.563-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-1 Accumulated earnings tax. In...

  20. 26 CFR 1.563-1 - Accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Accumulated earnings tax. 1.563-1 Section 1.563-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-1 Accumulated earnings tax. In...

  1. Absolute Income, Relative Income, and Happiness

    ERIC Educational Resources Information Center

    Ball, Richard; Chernova, Kateryna

    2008-01-01

    This paper uses data from the World Values Survey to investigate how an individual's self-reported happiness is related to (i) the level of her income in absolute terms, and (ii) the level of her income relative to other people in her country. The main findings are that (i) both absolute and relative income are positively and significantly…

  2. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the... QUALITY ENHANCEMENT GRANTS PROGRAM Scholarships § 611.44 Under what circumstances may the Secretary defer a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer...

  3. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the... QUALITY ENHANCEMENT GRANTS PROGRAM Scholarships § 611.44 Under what circumstances may the Secretary defer a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer...

  4. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the... QUALITY ENHANCEMENT GRANTS PROGRAM Scholarships § 611.44 Under what circumstances may the Secretary defer a scholarship recipient's service obligation? (a) Upon written request, the Secretary may defer...

  5. 75 FR 18834 - Sunshine Act; Notice of a Matter To Be Deferred From the Agenda for Consideration at an Agency...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... CORPORATION Sunshine Act; Notice of a Matter To Be Deferred From the Agenda for Consideration at an Agency... hereby given that the following matter will be deferred from the ``Discussion Agenda'' at the open meeting of the Board of Directors of the Federal Deposit Insurance Corporation scheduled to be held at...

  6. Successful Combination of Nucleic Acid Amplification Test Diagnostics and Targeted Deferred Neisseria gonorrhoeae Culture

    PubMed Central

    Wind, Carolien M.; de Vries, Henry J. C.; Schim van der Loeff, Maarten F.; Unemo, Magnus

    2015-01-01

    Nucleic acid amplification tests (NAATs) are recommended for the diagnosis of N. gonorrhoeae infections because of their superior sensitivity. Increasing NAAT use causes a decline in crucial antimicrobial resistance (AMR) surveillance data, which rely on culture. We analyzed the suitability of the ESwab system for NAAT diagnostics and deferred targeted N. gonorrhoeae culture to allow selective and efficient culture based on NAAT results. We included patients visiting the STI Clinic Amsterdam, The Netherlands, in 2013. Patient characteristics and urogenital and rectal samples for direct N. gonorrhoeae culture, standard NAAT, and ESwab were collected. Standard NAAT and NAAT on ESwab samples were performed using the Aptima Combo 2 assay for N. gonorrhoeae and C. trachomatis. Two deferred N. gonorrhoeae cultures were performed on NAAT-positive ESwab samples after storage at 4°C for 1 to 3 days. We included 2,452 samples from 1,893 patients. In the standard NAAT, 107 samples were N. gonorrhoeae positive and 284 were C. trachomatis positive. The sensitivities of NAAT on ESwab samples were 83% (95% confidence interval [CI], 75 to 90%) and 87% (95% CI, 82 to 90%), respectively. ESwab samples were available for 98 of the gonorrhea-positive samples. Of these, 82% were positive in direct culture and 69% and 56% were positive in the 1st and 2nd deferred cultures, respectively (median storage times, 27 and 48 h, respectively). Deferred culture was more often successful in urogenital samples or when the patient had symptoms at the sampling site. Deferred N. gonorrhoeae culture of stored ESwab samples is feasible and enables AMR surveillance. To limit the loss in NAAT sensitivity, we recommend obtaining separate samples for NAAT and deferred culture. PMID:25832300

  7. The American Jobs Creation Act and its impact on deferred compensation: reassessment from a business perspective.

    PubMed

    Johnson, David G

    2005-01-01

    The American Jobs Creation Act (AJCA), which was signed into law in October 2004, will have an impact on almost every deferred compensation program in the United States. This article argues that as companies continue to evaluate the transition alternatives under AJCA and contemplate the necessary changes to the plan program, companies also should consider simultaneously addressing broader issues surrounding nonqualified deferred compensation arrangements. These include ongoing business purpose, financial planning considerations, education of participants, corporate governance considerations and the potential implications to international assignees. PMID:16248229

  8. Income inequality and happiness.

    PubMed

    Oishi, Shigehiro; Kesebir, Selin; Diener, Ed

    2011-09-01

    Using General Social Survey data from 1972 to 2008, we found that Americans were on average happier in the years with less national income inequality than in the years with more national income inequality. We further demonstrated that this inverse relation between income inequality and happiness was explained by perceived fairness and general trust. That is, Americans trusted other people less and perceived other people to be less fair in the years with more national income inequality than in the years with less national income inequality. The negative association between income inequality and happiness held for lower-income respondents, but not for higher-income respondents. Most important, we found that the negative link between income inequality and the happiness of lower-income respondents was explained not by lower household income, but by perceived unfairness and lack of trust.

  9. Income Affluence in Poland

    ERIC Educational Resources Information Center

    Brzezinski, Michal

    2010-01-01

    This paper examines the evolution of income affluence (richness) in Poland during 1998-2007. Using household survey data, the paper estimates several statistical indices of income affluence including income share of the top percentiles, population share of individuals receiving incomes higher than the richness line, and measures that take into…

  10. Accumulate Repeat Accumulate Coded Modulation

    NASA Technical Reports Server (NTRS)

    Abbasfar, Aliazam; Divsalar, Dariush; Yao, Kung

    2004-01-01

    In this paper we propose an innovative coded modulation scheme called 'Accumulate Repeat Accumulate Coded Modulation' (ARA coded modulation). This class of codes can be viewed as serial turbo-like codes, or as a subclass of Low Density Parity Check (LDPC) codes that are combined with high level modulation. Thus at the decoder belief propagation can be used for iterative decoding of ARA coded modulation on a graph, provided a demapper transforms the received in-phase and quadrature samples to reliability of the bits.

  11. 34 CFR 674.34 - Deferment of repayment-Federal Perkins loans, NDSLs and Defense loans.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... is— (i) Serving on active duty during a war or other military operation or national emergency; or (ii...) Serving on active duty during a war or other military operation or national emergency means service by an... may defer making a scheduled installment repayment on a Federal Perkins loan, an NDSL, or a...

  12. 34 CFR 674.34 - Deferment of repayment-Federal Perkins loans, NDSLs and Defense loans.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... is— (i) Serving on active duty during a war or other military operation or national emergency; or (ii...) Serving on active duty during a war or other military operation or national emergency means service by an... may defer making a scheduled installment repayment on a Federal Perkins loan, an NDSL, or a...

  13. 34 CFR 674.34 - Deferment of repayment-Federal Perkins loans, NDSLs and Defense loans.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... is— (i) Serving on active duty during a war or other military operation or national emergency; or (ii...) Serving on active duty during a war or other military operation or national emergency means service by an... may defer making a scheduled installment repayment on a Federal Perkins loan, an NDSL, or a...

  14. 34 CFR 674.34 - Deferment of repayment-Federal Perkins loans, NDSLs and Defense loans.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... is— (i) Serving on active duty during a war or other military operation or national emergency; or (ii...) Serving on active duty during a war or other military operation or national emergency means service by an... may defer making a scheduled installment repayment on a Federal Perkins loan, an NDSL, or a...

  15. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax...

  16. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax...

  17. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax...

  18. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax...

  19. Deferring Higher Education Fees without Relying on Contributions from Non-Students

    ERIC Educational Resources Information Center

    Del Rey, Elena

    2012-01-01

    The benefits of deferring the payment of higher-education costs are increasingly acknowledged as a way to overcome student-borrowing constraints. Since higher education is a risky investment and students are generally risk averse, the repayment arrangements proposed in the literature frequently include some insurance. In a competitive environment,…

  20. 27 CFR 26.80 - Deferred payment of tax-release of spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Deferred payment of tax-release of spirits. 26.80 Section 26.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... tax—release of spirits. (a) Action by proprietor. Where the proprietor has furnished bond on TTB...

  1. 76 FR 76046 - Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-06

    ... approval of revisions to the San Joaquin Valley Unified Air Pollution Control District (SJVUAPCD or... Valley Unified Air Pollution Control District (``SJVUAPCD'' or ``District'') Rules 2020 (Exemptions) and... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified...

  2. 76 FR 45199 - Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified Air Pollution Control...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-28

    ... of revisions to the San Joaquin Valley Unified Air Pollution Control District (SJVUAPCD) portion of... Subjects in 40 CFR Part 52 Environmental protection, Air pollution control, Incorporation by reference... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions, San Joaquin Valley Unified...

  3. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... P Corporations in prior years do not exceed $400,000. See paragraph (b) of § 1.615-4. Example 4. X... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... § 1.381(c)(10)-1 Deferred exploration and development expenditures. (a) Carryover requirement. (1)...

  4. 26 CFR 1.381(c)(10)-1 - Deferred exploration and development expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... P Corporations in prior years do not exceed $400,000. See paragraph (b) of § 1.615-4. Example 4. X... expenditures. 1.381(c)(10)-1 Section 1.381(c)(10)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... § 1.381(c)(10)-1 Deferred exploration and development expenditures. (a) Carryover requirement. (1)...

  5. Deference, Denial, and Beyond: A Repertoire Approach to Mass Media and Schooling

    ERIC Educational Resources Information Center

    Rymes, Betsy

    2011-01-01

    In this article, the author outlines two general research approaches, within the education world, to these mass-mediated formations: "Deference" and "Denial." Researchers who recognize the social practices that give local meaning to mass media formations and ways of speaking do not attempt to recontextualize youth media in their own social…

  6. Student Deferment and the Selective Service College Qualification Test, 1951-1967. Research Memorandum.

    ERIC Educational Resources Information Center

    Frusciano, Thomas J.

    The history of military manpower policy and college student deferment is reviewed, with attention to the Selective Service College Qualification Test (SSCQT). By passage of the Selective Service Act of 1948, Congress recognized the need to maintain an adequate number of scientific, professional, and specialized personnel in both civilian and…

  7. 27 CFR 26.104 - Deferred payment of tax-release of beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-release of beer. 26.104 Section 26.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Beer § 26.104 Deferred payment of tax—release of beer. (a) Action by brewer. Where the brewer has furnished bond on Form 2898, and payment of the tax...

  8. Deferred Imitation in 9-Month-Olds: How Do Model and Task Characteristics Matter across Cultures?

    ERIC Educational Resources Information Center

    Teiser, Johanna; Lamm, Bettina; Böning, Mirjam; Graf, Frauke; Gudi, Helene; Goertz, Claudia; Fassbender, Ina; Freitag, Claudia; Spangler, Sibylle; Teubert, Manuel; Lohaus, Arnold; Schwarzer, Gudrun; Knopf, Monika; Keller, Heidi

    2014-01-01

    Studies investigating imitation are usually conducted with adult models in Western contexts; therefore, the influence of cultural context and the model's age on infants' imitation is largely unknown. This study assessed deferred imitation in 9-month-old infants from the German middle-class ("N" = 44) and the ethnic group of Nso…

  9. 26 CFR 1.453-4 - Sale of real property involving deferred periodic payments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that a conveyance is not to be made at the outset, but only after all or a substantial portion of the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Sale of real property involving deferred periodic payments. 1.453-4 Section 1.453-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  10. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer...

  11. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer...

  12. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require,...

  13. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer...

  14. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require,...

  15. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require,...

  16. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require,...

  17. 48 CFR 252.227-7026 - Deferred delivery of technical data or computer software.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... technical data or computer software. 252.227-7026 Section 252.227-7026 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(a), use the following clause: Deferred Delivery of Technical Data or Computer Software (APR 1988) The Government shall have the right to require,...

  18. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer...

  19. 48 CFR 252.227-7027 - Deferred ordering of technical data or computer software.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... technical data or computer software. 252.227-7027 Section 252.227-7027 Federal Acquisition Regulations... data or computer software. As prescribed at 227.7103-8(b), use the following clause: Deferred Ordering of Technical Data or Computer Software (APR 1988) In addition to technical data or computer...

  20. 7 CFR 1703.311 - Application procedures for deferment of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... by the appropriate officer to the Administrator that an investment in the rural development project... must provide a list of each rural development project the borrower has invested in to date,...

  1. 7 CFR 1703.304 - Restrictions on the deferment of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... a rural development project. The investment must not be made from: (1) Proceeds of loans made or... 2335A of the Rural Economic Development Act of 1990 (7 U.S.C. 950aaa et seq.); (2) Funds necessary...

  2. 7 CFR 1703.311 - Application procedures for deferment of loan payments.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... by the appropriate officer to the Administrator that an investment in the rural development project... must provide a list of each rural development project the borrower has invested in to date,...

  3. 7 CFR 1703.304 - Restrictions on the deferment of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... a rural development project. The investment must not be made from: (1) Proceeds of loans made or... 2335A of the Rural Economic Development Act of 1990 (7 U.S.C. 950aaa et seq.); (2) Funds necessary...

  4. 7 CFR 1703.304 - Restrictions on the deferment of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... a rural development project. The investment must not be made from: (1) Proceeds of loans made or... 2335A of the Rural Economic Development Act of 1990 (7 U.S.C. 950aaa et seq.); (2) Funds necessary...

  5. 7 CFR 1703.304 - Restrictions on the deferment of loan payments.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... a rural development project. The investment must not be made from: (1) Proceeds of loans made or... 2335A of the Rural Economic Development Act of 1990 (7 U.S.C. 950aaa et seq.); (2) Funds necessary...

  6. 7 CFR 1703.304 - Restrictions on the deferment of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... a rural development project. The investment must not be made from: (1) Proceeds of loans made or... 2335A of the Rural Economic Development Act of 1990 (7 U.S.C. 950aaa et seq.); (2) Funds necessary...

  7. 7 CFR 1703.311 - Application procedures for deferment of loan payments.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... by the appropriate officer to the Administrator that an investment in the rural development project... must provide a list of each rural development project the borrower has invested in to date,...

  8. 7 CFR 1703.311 - Application procedures for deferment of loan payments.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE RURAL DEVELOPMENT Deferments of RUS Loan Payments for Rural... by the appropriate officer to the Administrator that an investment in the rural development project... must provide a list of each rural development project the borrower has invested in to date,...

  9. 27 CFR 26.95 - Deferred payment of tax-release of wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-release of wine. 26.95 Section 26.95 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND... ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Wine § 26.95 Deferred payment of tax—release of wine. (a) Action by proprietor. Where the proprietor has furnished bond, on Form 2897, and payment...

  10. 47 CFR 1.104 - Preserving the right of review; deferred consideration of application for review.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 1 2014-10-01 2014-10-01 false Preserving the right of review; deferred consideration of application for review. 1.104 Section 1.104 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE General Rules of Practice and Procedure Reconsideration and Review of Actions Taken by the Commission...

  11. 47 CFR 1.104 - Preserving the right of review; deferred consideration of application for review.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 1 2011-10-01 2011-10-01 false Preserving the right of review; deferred consideration of application for review. 1.104 Section 1.104 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE General Rules of Practice and Procedure Reconsideration and Review of Actions Taken by the Commission...

  12. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2013-04-01 2013-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  13. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  14. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  15. 26 CFR 1.401(k)-1 - Certain cash or deferred arrangements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... determined in accordance with regulations and rulings issued by the Department of Labor. See 29 CFR 2510.3... 26 Internal Revenue 5 2012-04-01 2011-04-01 true Certain cash or deferred arrangements. 1.401(k)-1 Section 1.401(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

  16. 7 CFR 1703.311 - Application procedures for deferment of loan payments.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... by the appropriate officer to the Administrator that an investment in the rural development project... specified in 7 CFR part 1717, Subpart N, Investments, Loans and Guarantees by Electric Borrowers, or 7 CFR... Development Projects § 1703.311 Application procedures for deferment of loan payments. (a) A borrower...

  17. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  18. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  19. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 34 Education 3 2012-07-01 2012-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  20. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 34 Education 3 2014-07-01 2014-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  1. 34 CFR 535.55 - What is the length of the deferment of repayment?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 34 Education 3 2013-07-01 2013-07-01 false What is the length of the deferment of repayment? 535.55 Section 535.55 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF BILINGUAL EDUCATION AND MINORITY LANGUAGES AFFAIRS, DEPARTMENT OF EDUCATION BILINGUAL...

  2. 25 CFR 139.4 - Deferment of assessments on lands remaining in Indian ownership.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Deferment of assessments on lands remaining in Indian ownership. 139.4 Section 139.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES REIMBURSEMENT OF CONSTRUCTION COSTS, WAPATO-SATUS UNIT, WAPATO INDIAN IRRIGATION...

  3. 25 CFR 138.4 - Deferment of assessments on lands remaining in Indian ownership.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Deferment of assessments on lands remaining in Indian ownership. 138.4 Section 138.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR FINANCIAL ACTIVITIES REIMBURSEMENT OF CONSTRUCTION COSTS, AHTANUM UNIT, WAPATO INDIAN IRRIGATION PROJECT,...

  4. 30 CFR 218.200 - Payment of royalties, rentals, and deferred bonuses.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 30 Mineral Resources 2 2010-07-01 2010-07-01 false Payment of royalties, rentals, and deferred bonuses. 218.200 Section 218.200 Mineral Resources MINERALS MANAGEMENT SERVICE, DEPARTMENT OF THE INTERIOR MINERALS REVENUE MANAGEMENT COLLECTION OF MONIES AND PROVISION FOR GEOTHERMAL CREDITS AND INCENTIVES...

  5. 78 FR 37719 - Interim Final Determination To Defer Sanctions; California; South Coast Air Quality Management...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-06-24

    ... approval of revisions to the South Coast Air Quality Management District's (SCAQMD) portion of the... Quality Management District Proposed Contingency Measures for the 2007 PM 2.5 SIP'' (dated October 2011... AGENCY 40 CFR Part 52 Interim Final Determination To Defer Sanctions; California; South Coast Air...

  6. 48 CFR 32.607 - Installment payments and deferment of collection.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract Debts 32.607 Installment payments and... contractor has not appealed the debt or filed an action under the Disputes clause of the contract and the contractor has submitted a proposal for debt deferment or installment payments— (1) The office designated...

  7. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 7 2012-10-01 2012-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of...

  8. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 7 2013-10-01 2012-10-01 true Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of...

  9. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 7 2014-10-01 2014-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.415 Accounting for the cost of...

  10. 26 CFR 1.453-6 - Deferred payment sale of real property not on installment method.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Included § 1.453-6 Deferred payment sale of real property not on installment method. (a) Value of... realized to the extent of their fair market value in ascertaining the profit or loss from the transaction... market value, the payments in cash or other property having a fair market value shall be applied...

  11. 48 CFR 9904.415 - Accounting for the cost of deferred compensation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for the cost of deferred compensation. 9904.415 Section 9904.415 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS...

  12. Using Deferred Imitation to Understand the Process of Change in Infant Memory Development

    ERIC Educational Resources Information Center

    Jones, Emily J. H.; Herbert, Jane S.

    2006-01-01

    In their commentaries, Carver, Richmond and DeBoer pose several challenging and insightful questions in response to our target article. Two key themes emerged from their commentaries, which are important in the field of infant memory research. The first concerns the use of deferred imitation as a paradigm, and its relationship to other methods of…

  13. 78 FR 53038 - Interim Final Determination to Stay and Defer Sanctions; California; San Joaquin Valley

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-28

    ..., 2011 (76 FR 69896), we published a partial approval and partial disapproval of the San Joaquin Valley... AGENCY 40 CFR Part 52 Interim Final Determination to Stay and Defer Sanctions; California; San Joaquin... imposition of highway sanctions based on a proposed approval of revisions to the San Joaquin Valley...

  14. Heat accumulator

    SciTech Connect

    Bracht, A.

    1981-09-29

    A heat accumulator comprises a thermally-insulated reservoir full of paraffin wax mixture or other flowable or meltable heat storage mass, heat-exchangers immersed in the mass, a heat-trap connected to one of the heat-exchangers, and a heat user connected to the other heat-exchanger. Pumps circulate fluids through the heat-trap and the heat-using means and the respective heat-exchangers, and a stirrer agitates and circulates the mass, and the pumps and the stirrer and electric motors driving these devices are all immersed in the mass.

  15. Sheltering Retirement Income.

    ERIC Educational Resources Information Center

    Bryan, E. Lewis; Cash, L. Stephen

    1987-01-01

    Eligibility for an IRA has been severely changed by the Tax Reform Act of 1986. In 1987 educators who have a retirement plan administered by their employer will face new eligibility rules. For self-employment income, a Keogh plan is an excellent way to shelter income and provide retirement income. (MLW)

  16. Income inequality measures

    PubMed Central

    2007-01-01

    The Gini coefficient has been the most popular method for operationalising income inequality in the public health literature. However, a number of alternative methods exist, and they offer researchers the means to develop a more nuanced understanding of the distribution of income. Income inequality measures such as the generalised entropy index and the Atkinson index offer the ability to examine the effects of inequalities in different areas of the income spectrum, enabling more meaningful quantitative assessments of qualitatively different inequalities. This glossary provides a conceptual introduction to these and other income inequality measures. PMID:17873219

  17. Income inequality measures.

    PubMed

    De Maio, Fernando G

    2007-10-01

    The Gini coefficient has been the most popular method for operationalising income inequality in the public health literature. However, a number of alternative methods exist, and they offer researchers the means to develop a more nuanced understanding of the distribution of income. Income inequality measures such as the generalised entropy index and the Atkinson index offer the ability to examine the effects of inequalities in different areas of the income spectrum, enabling more meaningful quantitative assessments of qualitatively different inequalities. This glossary provides a conceptual introduction to these and other income inequality measures.

  18. Semi-implicit spectral deferred correction methods for ordinary differential equations

    SciTech Connect

    Minion, Michael L.

    2002-10-06

    A semi-implicit formulation of the method of spectral deferred corrections (SISDC) for ordinary differential equations with both stiff and non-stiff terms is presented. Several modifications and variations to the original spectral deferred corrections method by Dutt, Greengard, and Rokhlin concerning the choice of integration points and the form of the correction iteration are presented. The stability and accuracy of the resulting ODE methods are explored analytically and numerically. The SISDC methods are intended to be combined with the method of lines approach to yield a flexible framework for creating higher-order semi-implicit methods for partial differential equations. A discussion and numerical examples of the SISDC method applied to advection-diffusion type equations are included. The results suggest that higher-order SISDC methods are more efficient than semi-implicit Runge-Kutta methods for moderately stiff problems in terms of accuracy per function evaluation.

  19. Quadratic spline collocation and parareal deferred correction method for parabolic PDEs

    NASA Astrophysics Data System (ADS)

    Liu, Jun; Wang, Yan; Li, Rongjian

    2016-06-01

    In this paper, we consider a linear parabolic PDE, and use optimal quadratic spline collocation (QSC) methods for the space discretization, proceed the parareal technique on the time domain. Meanwhile, deferred correction technique is used to improve the accuracy during the iterations. The error estimation is presented and the stability is analyzed. Numerical experiments, which is carried out on a parallel computer with 40 CPUs, are attached to exhibit the effectiveness of the hybrid algorithm.

  20. 26 CFR 1.665(b)-1 - Accumulation distributions of trusts other than certain foreign trusts; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) do not exceed the income of the trust during the taxable year, an accumulation distribution may... distribution of $5,000 computed as follows: Total distribution $20,000 Less: Income required to be distributed... income 5,000 Accumulation distribution 5,000 Example 2. Under the terms of the trust instrument,...

  1. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., 2009. For returns due before December 21, 2009, see § 1.1502-43T as contained in 26 CFR part 1 in... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43...

  2. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., 2009. For returns due before December 21, 2009, see § 1.1502-43T as contained in 26 CFR part 1 in... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES Special Taxes and Taxpayers § 1.1502-43 Consolidated...

  3. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., 2009. For returns due before December 21, 2009, see § 1.1502-43T as contained in 26 CFR part 1 in... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43...

  4. 26 CFR 1.1502-43 - Consolidated accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., 2009. For returns due before December 21, 2009, see § 1.1502-43T as contained in 26 CFR part 1 in... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated accumulated earnings tax. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Taxes and Taxpayers § 1.1502-43...

  5. Federal Income Tax Cuts and Low-Income Families.

    ERIC Educational Resources Information Center

    Sammartino, Frank J.

    This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

  6. Income Elasticity Literature Review

    EPA Science Inventory

    Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income grow...

  7. Etiology of anemia of blood donor candidates deferred by hematologic screening

    PubMed Central

    da Silva, Michel Alves; de Souza, Renata Andréia Volpe; Carlos, Aline Meneses; Soares, Sheila; Moraes-Souza, Helio; Pereira, Gilberto de Araujo

    2012-01-01

    Objective: Iron deficiency is the most common cause of anemia and one of the main factors in the clinical deferral of blood donors. This fact prompted the current study that aimed to determine the prevalence and etiology of anemia in blood donor candidates and to evaluate the hematological screening technique used for the exclusion of these donors. Methods: This was a prospective study that compared two groups (Anemic and Non-anemic). Initially screening for anemia was performed by manually measuring hemoglobin (Bioclin® Kit); the results were subsequently compared with an automated screening method (Coulter T-890). The etiology was investigated by hemoglobin electrophoresis in alkaline and acid pH, Hb A2 dosage and measurement of the ferritin concentration by immunoagglutination. Differences and associations of interest were analyzed using the Yates and McNemar's Chi-square tests and the Fisher, Mann-Whitney, Wilcoxon and Kruskal-Wallis tests. Results: The deferral rate due to anemia was 4.2%; iron deficiency was identified in 37.5% and beta thalassemia in 9.3% of the excluded candidates. There was a significant discrepancy between the two techniques used to measure hemoglobin with 38.1% of initially deferred donors presenting normal hemoglobin levels by the automated method. Conclusion: The results show a high rate of blood donors being deferred for anemia and confirm that iron deficiency is the most prevalent cause. The discrepancies found by comparing screening methods suggest that hemoglobin and hematocrit levels should be confirmed before deferring a donor due to anemia; this may increase supplies in blood banks. PMID:23125544

  8. Pretend play, deferred imitation and parent-child interaction in speaking and non-speaking children with autism.

    PubMed

    Strid, Karin; Heimann, Mikael; Tjus, Tomas

    2013-02-01

    This study investigates spontaneous pretend play during a parent-child free play observation, and deferred imitation observed in an experimental setting in speaking and non-speaking children with autism in comparison to children with typical development. Both groups of children with autism showed a reduced level of deferred imitation compared to the typically developing group, but only the non-speaking children with autism spent significantly less time in pretend play compared to children with typical development. Deferred imitation was related to parents' verbal interaction in both groups. An analysis of the parent-child interaction revealed that parents of children with autism used less synchronized comments compared to parents of typically developing children. Parents of the speaking group with autism used more synchronized than unsynchronized comments, while parents of the non-speaking group used the same amount of synchronized and unsynchronized comments. These findings are discussed in terms of how the developmental level affects behavior and interaction in autism.

  9. 77 FR 37352 - Reporting and Notice Requirements for Deferred Vested Benefits Under Section 6057

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-06-21

    ... Benefits,'' to the list of forms that are covered by the Income Tax Regulations on automatic extensions...) of the Income Tax Regulations provides that the Commissioner is authorized to grant a reasonable... regulations. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. 26...

  10. 32 CFR 1630.13 - Class 1-D-D: Deferment for certain members of a reserve component or student taking military...

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...: Deferment for certain members of a reserve component or student taking military training. In Class 1-D-D... 32 National Defense 6 2010-07-01 2010-07-01 false Class 1-D-D: Deferment for certain members of a reserve component or student taking military training. 1630.13 Section 1630.13 National Defense...

  11. Deferred Growth Inhibition Assay to Quantify the Effect of Bacteria-derived Antimicrobials on Competition.

    PubMed

    Moran, Josephine C; Crank, Emma L; Ghabban, Hanaa A; Horsburgh, Malcolm J

    2016-01-01

    Competitive exclusion can occur in microbial communities when, for example, an inhibitor-producing strain outcompetes its competitor for an essential nutrient or produces antimicrobial compounds that its competitor is not resistant to. Here we describe a deferred growth inhibition assay, a method for assessing the ability of one bacterium to inhibit the growth of another through the production of antimicrobial compounds or through competition for nutrients. This technique has been used to investigate the correlation of nasal isolates with the exclusion of particular species from a community. This technique can also be used to screen for lantibiotic producers or potentially novel antimicrobials. The assay is performed by first culturing the test inhibitor-producing strain overnight on an agar plate, then spraying over the test competitor strain and incubating again. After incubation, the extent of inhibition can be measured quantitatively, through the size of the zone of clearing around the inhibitor-producing strain, and qualitatively, by assessing the clarity of the inhibition zone. Here we present the protocol for the deferred inhibition assay, describe ways to minimize variation between experiments, and define a clarity scale that can be used to qualitatively assess the degree of inhibition. PMID:27684443

  12. The deferred imitation task as a nonverbal measure of declarative memory.

    PubMed

    McDonough, L; Mandler, J M; McKee, R D; Squire, L R

    1995-08-01

    We tested amnesic patients, patients with frontal lobe lesions, and control subjects with the deferred imitation task, a nonverbal test used to demonstrate memory abilities in human infants. On day 1, subjects were given sets of objects to obtain a baseline measure of their spontaneous performance of target actions. Then different event sequences were modeled with the object sets. On day 2, the objects were given to the subjects again, first without any instructions to imitate the sequences, and then with explicit instructions to imitate the actions exactly as they had been modeled. Control subjects and frontal lobe patients reproduced the events under both uninstructed and instructed conditions. In contrast, performance by the amnesic patients did not significantly differ from that of a second control group who had the same opportunities to handle the objects but were not shown the modeled actions. These findings suggest that deferred imitation is dependent on the brain structures essential for declarative memory that are damaged in amnesia, and they support the view that infants who imitate actions after long delays have an early capacity for long-term declarative memory.

  13. Deferred Growth Inhibition Assay to Quantify the Effect of Bacteria-derived Antimicrobials on Competition.

    PubMed

    Moran, Josephine C; Crank, Emma L; Ghabban, Hanaa A; Horsburgh, Malcolm J

    2016-09-03

    Competitive exclusion can occur in microbial communities when, for example, an inhibitor-producing strain outcompetes its competitor for an essential nutrient or produces antimicrobial compounds that its competitor is not resistant to. Here we describe a deferred growth inhibition assay, a method for assessing the ability of one bacterium to inhibit the growth of another through the production of antimicrobial compounds or through competition for nutrients. This technique has been used to investigate the correlation of nasal isolates with the exclusion of particular species from a community. This technique can also be used to screen for lantibiotic producers or potentially novel antimicrobials. The assay is performed by first culturing the test inhibitor-producing strain overnight on an agar plate, then spraying over the test competitor strain and incubating again. After incubation, the extent of inhibition can be measured quantitatively, through the size of the zone of clearing around the inhibitor-producing strain, and qualitatively, by assessing the clarity of the inhibition zone. Here we present the protocol for the deferred inhibition assay, describe ways to minimize variation between experiments, and define a clarity scale that can be used to qualitatively assess the degree of inhibition.

  14. Why Birds with Deferred Sexual Maturity Are Sedentary on Islands: A Systematic Review

    PubMed Central

    Ferrer, Miguel; Bildstein, Keith; Penteriani, Vincenzo; Casado, Eva; de Lucas, Manuela

    2011-01-01

    Background Island faunas have played central roles in the development of evolutionary biology and ecology. Birds are among the most studied organisms on islands, in part because of their dispersal powers linked to migration. Even so, we lack of information about differences in the movement ecology of island versus mainland populations of birds. Methodology/Principal Findings Here we present a new general pattern indicating that large birds with deferred sexual maturity are sedentary on islands, and that they become so even when they are migratory on the mainland. Density-dependent variation in the age at first breeding affects the survivorship of insular populations and this, in turn, affects the movement ecology of large birds. Because density-dependent variation in the age of first breeding is critical to the long-term survival of small isolated populations of long-lived species, migratory forms can successfully colonize islands only if they become sedentary once there. Analyses of the movement ecology of continental and insular populations of 314 species of raptors, 113 species of Ciconiiformes and 136 species of passerines, along with individual-based population simulations confirm this prediction. Conclusions This finding has several consequences for speciation, colonization and survival of small isolated population of species with deferred sexual maturity. PMID:21811559

  15. Citizenship Deferred

    ERIC Educational Resources Information Center

    Cooper, Kenneth J.

    2011-01-01

    After two elections and several recounts and court decisions, the Cherokee Nation of Oklahoma has installed a new principal chief for the first time in a dozen years. Unlike his predecessor, Chief Bill John Baker has not opposed descendants of the tribe's former slaves, known as the Cherokee Freedmen, having rights as tribal citizens. That legal…

  16. 26 CFR 1.665(b)-2 - Exclusions from accumulation distributions in the case of trusts (other than a foreign trust...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning... accumulation distributions do not reduce the amount of undistributed net income for the 5 years preceding the... preceding the year of distribution other than undistributed net income accumulated while the beneficiary...

  17. Save a Penny, Lose a School: The Real Cost of Deferred Maintenance. Policy Brief Series on Rural Education.

    ERIC Educational Resources Information Center

    Lawrence, Barbara Kent

    Deferring maintenance in small rural schools creates poor conditions that can affect the health and safety of everyone who uses the facility, damage the morale of students and teachers, impair their ability to teach and learn, and threaten the facility itself. Numerous recommendations for policy changes that affect maintenance are presented. A…

  18. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) for payment of the estate tax. Such value must take into account any encumbrance on the property (such... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for estate tax deferred under... OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  19. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Under what circumstances may the Secretary defer a scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION...

  20. Retrieval Order Variation in a Deferred Imitation Task: Assessment of Item-Relational Information Processing among Infants

    ERIC Educational Resources Information Center

    Kressley, Regina A.; Knopf, Monika; Stefanova, Mariana P.

    2007-01-01

    Recent deferred imitation experiments are shedding new light onto the development of declarative memory during early infancy and revealing interesting new facets, for example, that infants process novel information on more than one level. In the current study with 13-month-old infants we examined relational information processing of novel,…

  1. 34 CFR 611.44 - Under what circumstances may the Secretary defer a scholarship recipient's service obligation?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 34 Education 3 2011-07-01 2011-07-01 false Under what circumstances may the Secretary defer a scholarship recipient's service obligation? 611.44 Section 611.44 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION...

  2. A Two-week Field Course with Deferred Papers: A Possible Solution to the Problem of Undergraduate Field Work

    ERIC Educational Resources Information Center

    Dando, William A.; Wiedel, Joseph W.

    1971-01-01

    Field work is an important but often neglected facet of undergraduate geography training. Kinds of field work and field training are analyzed including selection of study areas and camp site selection. A two week field camp with deferred papers is a workable solution for undergraduate programs. (NH)

  3. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax...

  4. 27 CFR 41.110 - Record of tax computation and shipment by bonded manufacturer under deferred taxpayment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cigarettes, or small cigars to be shipped; (e) The number and total sale price of large cigars having a sale...) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Puerto Rican Tobacco Products and Cigarette Papers and Tubes, Brought Into the United States Deferred Payment of Tax...

  5. DACA at the Two-Year Mark: A National and State Profile of Youth Eligible and Applying for Deferred Action

    ERIC Educational Resources Information Center

    Batalova, Jeanne; Hooker, Sarah; Capps, Randy

    2014-01-01

    Since the Obama administration launched the Deferred Action for Childhood Arrivals (DACA) program in 2012, which offers temporary relief from deportation and the right to apply for work authorization for certain unauthorized immigrants who came to the United States as children, 55 percent of the 1.2 million youth who immediately met the program's…

  6. 26 CFR 1.412(b)-2 - Amortization of experience gains in connection with certain group deferred annuity contracts.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Amortization of experience gains in connection..., Profit-Sharing, Stock Bonus Plans, Etc. § 1.412(b)-2 Amortization of experience gains in connection with certain group deferred annuity contracts. (a) Experience gain treatment. Dividends, rate credits,...

  7. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL REVENUE... payments of life insurance proceeds. (a) Mortality table. Notwithstanding any provision of § 1.101-4 that... principles of this section may be illustrated by the following examples: Example 1. A life insurance...

  8. Deferment of marriage and childbearing and effective control of population growth.

    PubMed

    Yang, S; Gu, B

    1991-08-01

    Deferment of marriage and childbearing reduces the number of children born by a couple in their lifetime and is the best way to depress population growth. This decreases the number of births in a given period and drops the fertility rate, which slows down the growth rate and size of the population. The extent of the impact varies with the parity specific age composition of women. Over a 100-year period, when the 1st birth is at 20 years and there are 2 children/family, the family size would be 8. When the 1st birth is at age 25, the family size becomes 6. Currently, China is encountering the peak of the baby boom. Unchecked population growth by these cohorts would mean the emergence of another baby boom. The consequences for the social and economic sectors would be great. With deferment of childbearing, the age composition of the population will be improved. Prior success in the practice of late marriage and late childbearing occurred in 1970s. Marriage age was raised from 22 years to 24 years by the late 1970s, which averted 30 million births within a decade. Unfortunately, the trends during the 1980s were a return to early marriage and childbearing such that by end of the 1980s 10% of married women had given birth by the age of 20. Had late marriage and late childbearing persisted through the 1980s, the mid-1991 population would have been 1.13 billion instead of 1.15 billion. The huge population requires a slower growth rate, but limiting the births/women has been beset with difficulties. All provinces need to target slower growth. Data from the 1988 National Sampling Survey of Fertility and Contraception reveal that 12 provinces had lowered age at 1st marriage. If the childbearing age can be raised by even 6 months reaching 23.5 years, 6 million births will be averted in the next 5 years. A 1-year to 24 years yields 10 million fewer births. It is reasonable to assume that it would be easier to convince young couples to defer their age at 1st births by 6 months

  9. Income and Child Development

    PubMed Central

    Berger, Lawrence M.; Paxson, Christina; Waldfogel, Jane

    2010-01-01

    We examine how income is associated with the home environments and the cognitive and behavioral development of pre-school children, using data from a birth cohort study of children born at the end of the 20th century. Lower-income 3-year-old children are more likely than wealthier children to live in homes with inadequate physical environments and to have mothers who are more likely to be stressed, depressed, harsh and unresponsive. Additionally, low income children have lower PPVT scores, more mother-reported aggressive, withdrawn, and anxious behavior problems, and also more interviewer-reported problems with behavior, than more affluent children. A key policy question is whether increases in the incomes of poor families would result in improvements in children’s outcomes, at least in part through improvements in the home environment. This question is difficult to answer using observational data. However, we argue that, even under the most generous interpretation of the associations we estimate, large income transfer programs would have relatively small effects on children’s cognitive and behavioral outcomes. PMID:20368763

  10. Eat now, pay later? Evidence of deferred food-processing costs in diving seals.

    PubMed

    Sparling, Carol E; Fedak, Mike A; Thompson, Dave

    2007-02-22

    Seals may delay costly physiological processes (e.g. digestion) that are incompatible with the physiological adjustments to diving until after periods of active foraging. We present unusual profiles of metabolic rate (MR) in grey seals measured during long-term simulation of foraging trips (4-5 days) that provide evidence for this. We measured extremely high MRs (up to almost seven times the baseline levels) and high heart rates during extended surface intervals, where the seals were motionless at the surface. These occurred most often during the night and occurred frequently many hours after the end of feeding bouts. The duration and amount of oxygen consumed above baseline levels during these events was correlated with the amount of food eaten, confirming that these metabolic peaks were related to the processing of food eaten during foraging periods earlier in the day. We suggest that these periods of high MR represent a payback of costs deferred during foraging.

  11. Philosophical, ethical, and legal aspects of resuscitation medicine. I. Deferred consent and justification of resuscitation research.

    PubMed

    Miller, B L

    1988-10-01

    Informed prospective consent for clinical resuscitation research may not be possible. Deferred consent is an untenable notion. Consent to continue in research cannot be used to support a claim that there was, or would have been, consent to the initiation of research. The conditions for the justifiability of resuscitation research without informed consent are: a) patient is comatose; b) lifesaving treatment must be given immediately; c) given all available evidence, there is reason to believe that the probability of death or severe deficit with experimental or control therapy is not greater than the probability of death or severe deficit on usual therapy; d) given all available evidence, there is reason to believe that the probability of normal or near-normal outcome is greater on experimental or control therapy than on usual therapy; and e) the study can provide evidence on whether there is a significant difference between experimental and control therapies in the incidence of normal or near-normal survival.

  12. Central Executive Dysfunction and Deferred Prefrontal Processing in Veterans with Gulf War Illness

    PubMed Central

    Hubbard, Nicholas A.; Hutchison, Joanna L.; Motes, Michael A.; Shokri-Kojori, Ehsan; Bennett, Ilana J.; Brigante, Ryan M.; Haley, Robert W.; Rypma, Bart

    2015-01-01

    Gulf War Illness is associated with toxic exposure to cholinergic disruptive chemicals. The cholinergic system has been shown to mediate the central executive of working memory (WM). The current work proposes that impairment of the cholinergic system in Gulf War Illness patients (GWIPs) leads to behavioral and neural deficits of the central executive of WM. A large sample of GWIPs and matched controls (MCs) underwent functional magnetic resonance imaging during a varied-load working memory task. Compared to MCs, GWIPs showed a greater decline in performance as WM-demand increased. Functional imaging suggested that GWIPs evinced separate processing strategies, deferring prefrontal cortex activity from encoding to retrieval for high demand conditions. Greater activity during high-demand encoding predicted greater WM performance. Behavioral data suggest that WM executive strategies are impaired in GWIPs. Functional data further support this hypothesis and suggest that GWIPs utilize less effective strategies during high-demand WM. PMID:25767746

  13. Deconstructing the Risk for Malaria in United States Donors Deferred for Travel to Mexico

    PubMed Central

    Spencer, Bryan; Kleinman, Steven; Custer, Brian; Cable, Ritchard; Wilkinson, Susan L; Steele, Whitney; High, Patrick M; Wright, David

    2013-01-01

    Background More than 66,000 blood donors are deferred annually in the U.S. due to travel to malaria-endemic areas of Mexico. Mexico accounts for the largest share of malaria travel deferrals, yet it has extremely low risk for malaria transmission throughout most of its national territory, suggesting a suboptimal balance between blood safety and availability. This study sought to determine whether donor deferral requirements might be relaxed for parts of Mexico without compromising blood safety. Study Design and Methods Travel destination was recorded from a representative sample of presenting blood donors deferred for malaria travel from six blood centers during 2006. We imputed to these donors reporting Mexican travel a risk for acquiring malaria equivalent to Mexican residents in the destination location, adjusted for length of stay. We extrapolated these results to the overall U.S. blood donor population. Results Risk for malaria in Mexico varies significantly across endemic areas and is greatest in areas infrequently visited by study donors. Over 70% of blood donor deferrals were triggered by travel to the state of Quintana Roo on the Yucatán Peninsula, an area of very low malaria transmission. Eliminating the travel deferral requirement for all areas except the state of Oaxaca might result in the recovery of almost 65,000 blood donors annually at risk of approximately one contaminated unit collected every 20 years. Conclusion Deferral requirements should be relaxed for presenting donors who travelled to areas within Mexico that confer exceptionally small risks for malaria, such as Quintana Roo. PMID:21564102

  14. Action plan to regain unnecessary deferred blood donors due to malaria risk in Turkey.

    PubMed

    Değirmenci, Aysu; Döşkaya, Mert; Caner, Ayşe; Nergis, Sebnem; Gül, Kadri; Aydınok, Yeşim; Ertop, Tufan; Aksoy, Nurten; Korkmaz, Metin; Alkan, Mehmet Ziya; Üner, Ahmet; Gürüz, Yüksel

    2012-06-01

    Malaria was expected to be a major problem during blood donation in Turkey due to existence of malaria cases in southeastern region of Turkey. The present study aimed for the first time, to investigate malaria in "donors deferred for malaria risk" and to determine the regional rates of malaria deferral in Turkey. Blood samples were collected from several Blood Banks of southeastern provinces where local malaria cases still exist and from Blood Bank of Ege University Medical School (EUMS) located in western Turkey where malaria is eradicated decades ago. Plasmodium spp. and specific antibodies were investigated by stained smears, antigen detection, PCR and ELISA. Among the donors deferred for malaria risk, Plasmodium spp. were not detected by microscopy, PCR or antigen detection. Seroprevalances were 2% and 3.92% in western and southeastern regions, respectively. Rate of donor deferral for malaria risk was 0.9% in EUMS and deferrals were exclusively because of travel to southeastern Turkey. In southeastern provinces, deferrals were mainly due to malaria like fever history. The present study first time assessed regional rates of donor deferral due to malaria risk in Turkey. Previously, malaria was expected to be a major problem during blood donation in Turkey due to existence of malaria cases in southeastern region of Turkey. The results of the study showed that 97% of the deferrals were unnecessary. In conclusion, to reduce unnecessary donor deferrals in Turkey, in addition to comprehensive questioning for malaria history, the usage of a malaria antibody screening method should be initiated prior to deferral decision.

  15. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  16. Inequities in Income Security

    ERIC Educational Resources Information Center

    Rosenman, Linda

    1976-01-01

    Whether women choose to work in the home or in business, they receive the worst of both worlds in terms of protection against poverty. The author describes how the income security program discriminates against women and presents ways of eliminating the injustice. (Author)

  17. Women with Low Incomes.

    ERIC Educational Resources Information Center

    Women's Bureau (DOL), Washington, DC.

    Females who were poor outnumbered males by more than four million in 1975. The 15 million females living in poverty accounted for three out of five persons (fifty-eight percent) who were poor in the United States. Advance data for 1976 indicate that more than ten million women aged sixteen and over had low incomes, and that these women accounted…

  18. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1987

    1987-01-01

    An income tax guide is presented to aid families with certain aspects of the Tax Reform Act of 1986 that specifically affect disabled persons and their families. Among items covered are personal and standard deductions, the additional standard deduction, deduction for dependents, deductions for medical expenses, and tax credits. (Author/DB)

  19. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  20. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  1. Income, age and financial satisfaction.

    PubMed

    Hsieh, Chang-ming

    2003-01-01

    Although the effects of income and age on subjective well-being have been widely studied, research on the effects of income and age on financial satisfaction, a major life domain to which income has direct relevance, remains limited. Analyzing data from the General Social Surveys, this article empirically examined the effects of income and age on financial satisfaction. These findings suggest that the social-psychological mechanisms underlying the age differences in the effects of income on financial satisfaction might not reflect a clear-cut status attainment versus status maintenance framework. The findings also served to caution future financial satisfaction research in the choice of income measures and the age grouping.

  2. 26 CFR 1.61-13 - Distributive share of partnership gross income; income in respect of a decedent; income from an...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income §...

  3. Association of Lower Fractional Flow Reserve Values With Higher Risk of Adverse Cardiac Events for Lesions Deferred Revascularization Among Patients With Acute Coronary Syndrome

    PubMed Central

    Masrani Mehta, Shriti; Depta, Jeremiah P; Novak, Eric; Patel, Jayendrakumar S; Patel, Yogesh; Raymer, David; Facey, Gabrielle; Zajarias, Alan; Lasala, John M; Singh, Jasvindar; Bach, Richard G; Kurz, Howard I

    2015-01-01

    Background The safety of deferring revascularization based on fractional flow reserve (FFR) during acute coronary syndrome (ACS) is unclear. We evaluated the association of FFR and adverse cardiac events among patients with coronary lesions deferred revascularization based on FFR in the setting of ACS versus non-ACS. Methods and Results The study population (674 patients; 816 lesions) was divided into ACS (n=334) and non-ACS (n=340) groups based on the diagnosis when revascularization was deferred based on FFR values >0.80 between October 2002 and July 2010. The association and interaction between FFR and clinical outcomes was evaluated using Cox proportional hazards models within each group (mean follow-up of 4.5±2.1 years). Subsequent revascularization of a deferred lesion was classified as a deferred lesion intervention (DLI), whereas the composite of DLI or myocardial infarction (MI) attributed to a deferred lesion was designated as deferred lesion failure (DLF). In the non-ACS group, lower FFR values were not associated with any increase in adverse cardiac events. In the ACS group, every 0.01 decrease in FFR was associated with a significantly higher rate of cardiovascular death, MI, or DLI (hazard ratio [HR], 1.08; 95% confidence interval [CI], 1.03 to 1.12), MI or DLI (HR, 1.09; 95% CI: 1.04 to 1.14), DLF (HR, 1.12; 95% CI, 1.06 to 1.18), MI (HR, 1.07; 95% CI, 1.00 to 1.14), and DLI (HR, 1.12; 95% CI, 1.06 to 1.18). Conclusion Lower FFR values among ACS patients with coronary lesions deferred revascularization based on FFR are associated with a significantly higher rate of adverse cardiac events. This association was not observed in non-ACS patients. PMID:26289346

  4. How parents and practitioners experience research without prior consent (deferred consent) for emergency research involving children with life threatening conditions: a mixed method study

    PubMed Central

    Woolfall, Kerry; Frith, Lucy; Gamble, Carrol; Gilbert, Ruth; Mok, Quen; Young, Bridget

    2015-01-01

    Objective Alternatives to prospective informed consent to enable children with life-threatening conditions to be entered into trials of emergency treatments are needed. Across Europe, a process called deferred consent has been developed as an alternative. Little is known about the views and experiences of those with first-hand experience of this controversial consent process. To inform how consent is sought for future paediatric critical care trials, we explored the views and experiences of parents and practitioners involved in the CATheter infections in CHildren (CATCH) trial, which allowed for deferred consent in certain circumstances. Design Mixed method survey, interview and focus group study. Participants 275 parents completed a questionnaire; 20 families participated in an interview (18 mothers, 5 fathers). 17 CATCH practitioners participated in one of four focus groups (10 nurses, 3 doctors and 4 clinical trial unit staff). Setting 12 UK children's hospitals. Results Some parents were momentarily shocked or angered to discover that their child had or could have been entered into CATCH without their prior consent. Although these feelings resolved after the reasons why consent needed to be deferred were explained and that the CATCH interventions were already used in clinical care. Prior to seeking deferred consent for the first few times, CATCH practitioners were apprehensive, although their feelings abated with experience of talking to parents about CATCH. Parents reported that their decisions about their child's participation in the trial had been voluntary. However, mistiming the deferred consent discussion had caused distress for some. Practitioners and parents supported the use of deferred consent in CATCH and in future trials of interventions already used in clinical care. Conclusions Our study provides evidence to support the use of deferred consent in paediatric emergency medicine; it also indicates the crucial importance of practitioner communication

  5. Discretionary Income and College Costs.

    ERIC Educational Resources Information Center

    Hartle, Terry W.; Wabnick, Richard

    The relationship between college costs and family income is examined, along with the debt burden incurred by students while pursuing a postsecondary education. Attention is directed to an analytical model of discretionary income, the families' current income and college costs and how these have changed over the last decade, and general empirical…

  6. Launching Low-Income Entrepreneurs

    ERIC Educational Resources Information Center

    Laney, Kahliah

    2013-01-01

    With middle-income jobs in decline, entrepreneurship offers an increasingly promising pathway out of poverty; but few low-income New Yorkers are currently taking this route to economic self-sufficiency. This report provides the most comprehensive examination of low-income entrepreneurship in New York. The report documents current self-employment…

  7. The Widening Income Achievement Gap

    ERIC Educational Resources Information Center

    Reardon, Sean F.

    2013-01-01

    Has the academic achievement gap between high-income and low-income students changed over the last few decades? If so, why? And what can schools do about it? Researcher Sean F. Reardon conducted a comprehensive analysis of research to answer these questions and came up with some striking findings. In this article, he shows that income-related…

  8. Runways at small airports are deteriorating because of deferred maintenance: Action needed by FAA and the Congress

    NASA Astrophysics Data System (ADS)

    1982-09-01

    Runways at many small airports are deteriorating faster than necessary because airport owners--usually local governments--have deferred critical maintenance. The result is damage to the runways' basic structure and a shortened useful life if they are not repaired. Based on GAO's review of 46 airports, studies by others, and the views of FAA officials, deferred maintenance is apparently a longstanding nationwide problem. Lack of funds is cited by airport owners as the primary reason for not performing needed maintenance; however, the Federal Aviation Administration's apathy to bring about satisfactory maintenance is a contributing cause. GAO is recommending actions that FAA can take to help ensure that runways at small airports are properly maintained. The Congress should recognize the airport owners' lack of resources to properly maintain airports when considering future revisions to the Airport Improvement Program.

  9. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... set forth in § 1.72-7(c)(1), and is shown in Table V of § 1.72-9 (which contains life expectancy... table set forth in § 1.72-7(c)(1), and is shown in Table VI of § 1.72-9 (which contains life expectancy... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL...

  10. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... set forth in § 1.72-7(c)(1), and is shown in Table V of § 1.72-9 (which contains life expectancy... table set forth in § 1.72-7(c)(1), and is shown in Table VI of § 1.72-9 (which contains life expectancy... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL...

  11. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... set forth in § 1.72-7(c)(1), and is shown in Table V of § 1.72-9 (which contains life expectancy... table set forth in § 1.72-7(c)(1), and is shown in Table VI of § 1.72-9 (which contains life expectancy... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL...

  12. 26 CFR 1.101-7 - Mortality table used to determine exclusion for deferred payments of life insurance proceeds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... set forth in § 1.72-7(c)(1), and is shown in Table V of § 1.72-9 (which contains life expectancy... table set forth in § 1.72-7(c)(1), and is shown in Table VI of § 1.72-9 (which contains life expectancy... deferred payments of life insurance proceeds. 1.101-7 Section 1.101-7 Internal Revenue INTERNAL...

  13. [Intra-keloid excision and deferred corticoid infiltration in the treatment of keloids. University Hospital Center of Treichville-Abidjan].

    PubMed

    Richard-Kadio, M; Dick, R; Malan, E; Kossoko, H; Keli, E; Yapo, P; Kangah, J M; N'Guessan, A H; Cornet, L

    1990-01-01

    On a series of 38 keloid surgery patients the authors noted a strong female predominance and the frequency of ear lobule keloid. After some rather unsuccessful excision-suture of the keloid they recommend the intra- keloid excision to be followed by a late corticoid infiltration but deferred until the 15th day. The results obtained were encouraging but some researches have to be made with regard to the etiology of this affection which might probably resolve the therapeutic problem.

  14. Early versus Deferred Treatment for Smoldering Multiple Myeloma: A Meta-Analysis of Randomized, Controlled Trials

    PubMed Central

    Tompkins, Van S.; Gao, Lu; Wu, Xiaosong; Tao, Yi; Hu, Xiaojing; Hou, Jun; Han, Ying; Xu, Hongwei; Zhan, Fenghuang; Shi, Jumei

    2014-01-01

    Purpose Whether patients with smoldering multiple myeloma (SMM) needed to receive early interventional treatment remains controversial. Herein, we conducted a meta-analysis comparing the efficacy and safety of early treatment over deferred treatment for patients with SMM. Methods MEDLINE and Cochrane Library were searched to May 2014 for randomized controlled trials (RCTs) that assessed the effect of early treatment over deferred treatment. Primary outcome measure was mortality, and secondary outcome measures were progression, response rate, and adverse events. Results Overall, 5 trials including 449 patients were identified. There was a markedly reduced risk of disease progression with early treatment (Odds Ratio [OR] = 0.13, 95% confidence interval [CI] = 0.07 to 0.24). There were no significant differences in mortality and response rate (OR = 0.85, 95% CI = 0.45 to 1.60, and OR = 0.63, 95% CI = 0.32 to 1.23, respectively). More patients in the early treatment arm experienced gastrointestinal toxicities (OR = 10.02, 95%CI = 4.32 to 23.23), constipation (OR = 8.58, 95%CI = 3.20 to 23.00) and fatigue or asthenia (OR = 2.72, 95%CI = 1.30 to 5.67). No significant differences were seen with the development of acute leukemia (OR = 2.80, 95%CI = 0.42 to 18.81), hematologic cancer (OR = 2.07, 95%CI = 0.43 to 10.01), second primary tumors (OR = 3.45, 95%CI = 0.81 to 14.68), nor vertebral compression (OR = 0.18, 95%CI = 0.02 to 1.59). Conclusions Early treatment delayed disease progression but increased the risk of gastrointestinal toxicities, constipation and fatigue or asthenia. The differences on vertebral compression, acute leukemia, hematological cancer and second primary tumors were not statistically significant. Based on the current evidence, early treatment didn’t significantly affect mortality and response rate. However, further much larger trials were needed to provide more evidence

  15. INCOME INCONGRUITY, RACE AND PRETERM BIRTH (PTB)

    EPA Science Inventory

    Previous research using birth records has found income incongruity associated with adverse birth outcomes. The effects of negative income incongruity (reporting lower household income than the census tract median household income) on PTB (<37 weeks completed gestation) are examin...

  16. INCOME INCONGRUITY, RACE AND PRETERM BIRTH

    EPA Science Inventory

    Previous research with vital records finds income incongruity associated with adverse birth outcomes. We examined the effects of negative income incongruity (reporting lower household income than the census tract median household income) on preterm birth (PTB <37 weeks completed ...

  17. Applying wind turbines and battery storage to defer Orcas Power and Light Company distribution circuit upgrades

    SciTech Connect

    Zaininger, H.W.; Barnes, P.R.

    1997-03-01

    The purpose of this study is to conduct a detailed assessment of the Orcas Power and Light Company (OPALCO) system to determine the potential for deferring the costly upgrade of the 25-kV Lopez- Eastsound circuit, by the application of a MW-scale wind farm and battery storage facilities as appropriate. Local wind resource data has been collected over the past year and used to determine MW-scale wind farm performance. This hourly wind farm performance data is used with measured hourly Eastsound load data, and recent OPALCO distribution system expansion plans and cost projections in performing this detailed benefit-cost assessment. The OPALCO distribution circuit expansion project and assumptions are described. MW-scale wind farm performance results are given. The economic benefit-cost results for the wind farm and battery storage applications on the OPALCO system using OPALCO system design criteria and cost assumptions are reported. A recalculation is presented of the benefit-cost results for similar potential wind farm and battery storage applications on other utility systems with higher marginal energy and demand costs. Conclusions and recommendations are presented.

  18. A delay discounting task produces a greater likelihood of waiting than a deferred gratification task.

    PubMed

    Young, Michael E; McCoy, Anthony W

    2015-01-01

    A first-person-shooter video game was adapted for the study of choice between smaller sooner and larger later outcomes to compare the behavioral patterns produced by deferred gratification (DG) and delay discounting (DD) tasks. Participants played a game in which they could either fire their weapon sooner and do a small amount of damage or wait a few seconds to fire their weapon and do a larger amount of damage. For the DD task, a failure to fire within one second committed the player to waiting for the larger later outcome thus removing the opportunity to defect during the delay that is present in the DG task. The incentive structure changed multiple times during game play so that at times the optimal decision was to choose the smaller sooner outcome whereas at other times the optimal decision was to wait for the larger later outcome. Players assigned to the DD task showed a greater tendency to wait and lower sensitivity to the changing incentives.

  19. Is there a strong rationale for deferring elective surgery in patients with poorly controlled hypertension?

    PubMed

    Casadei, Barbara; Abuzeid, Hala

    2005-01-01

    Hypertension remains one of the most common avoidable medical indications for deferring elective surgery, thereby increasing both the financial and emotional burden of having an operation. Although the evidence supporting the current guidelines on management of hypertension is among the best available in any field of medicine, our knowledge on whether high blood pressure (BP) is an independent perioperative risk factor is plagued by much uncertainty. Indeed, it is still unclear whether postponing surgery on the ground of elevated preoperative BP measurements will lead to a reduction in perioperative cardiac risk. Similarly, the importance of multiple versus isolated BP measurements in predicting perioperative complications has not yet been assessed. As most studies have evaluated the predictive value of diastolic BP, the risk of perioperative cardiovascular events associated with isolated systolic hypertension remains uncertain. With no controlled evidence to address these issues, no firm recommendations can be made to improve patients' safety. These important issues now need to be addressed by modern clinical trials. PMID:15643117

  20. A case study of Missouri's deferred retirement incentive for state employees.

    PubMed

    Curl, Angela L; Havig, Kirsten

    2014-01-01

    Delayed retirement incentives can promote employee retention. Survey data results (N = 261) were used to explore factors associated with retirement and participation in Missouri's Deferred Retirement Option Provision (BackDROP), using a social stratification framework. Logistic regression analyses found that older age for full-retirement benefit eligibility increased the odds of delayed retirement, as did working more years for the state of Missouri. Longer length of work for Missouri increased the likelihood of being aware of one's eligibility for BackDROP and of taking the BackDROP option, while working for pay in a non-state position decreased the odds of awareness and selection. Those who retired to do other things (rather than for health reasons or disliking the work) were also more likely to be knowledgeable of their BackDROP eligibility status. Race, sex, education, and marital status were not significant predictors. These findings inform design and implementation of delayed retirement policies in other states. PMID:24716842

  1. 77 FR 43347 - Federally Mandated Exclusions From Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... Act of 1990 (25 U.S.C. 1774f); (3) payments from any deferred Department of Veterans Affairs... of 1990 (25 U.S.C. 1774f(b)); (xx) Payments from any deferred Department of Veterans Affairs... published on April 20, 2001 (66 FR 20318) to include the following: (1) Assistance from the School Lunch...

  2. 24 CFR 5.611 - Adjusted income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income...

  3. 26 CFR 1.665(c)-1 - Accumulation distributions of certain foreign trusts; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Accumulation distributions of certain foreign... distributions of certain foreign trusts; in general. (a) In the case of a foreign trust created by a U.S....

  4. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed... of the individual income tax on its shareholders, or on the shareholders of any other corporation, by... § 1.533-1, relating to evidence of purpose to avoid income tax with respect to shareholders. (2)...

  5. Does income affect fertility or does fertility affect income?

    PubMed

    Bonitsis, T H; Geithman, D T

    1987-01-01

    "This paper tests for the dynamic causal connection between real income per capita and the birth rate for a subset of developing countries. These countries are Costa Rica, El Salvador, Guatemala, Mexico, and Uruguay. Our empirical findings show that, for the historical period under review, in several countries real income per capita affected the birth rate. Virtually no evidence is found to support the hypothesis that the birth rate affected real income per capita."

  6. Is income breeding an appropriate construct for waterfowl?

    USGS Publications Warehouse

    Janke, Adam K.; Anteau, Michael J.; Markl, Nicholas; Stafford, Joshua D.

    2015-01-01

    Breeding birds use a range of nutrient accumulation and allocation strategies to meet the nutritional demands of clutch formation and incubation. On one end of the spectrum, capital breeders use stored nutrients acquired prior to clutch formation and incubation to sustain metabolism during reproduction, while on the opposite end, income breeders derive nutrients solely from exogenous sources on the breeding grounds. Blue-winged Teal (Anas discors) are an ideal candidate to test for adoption of an income strategy among migratory waterfowl because of their small body size, temperate breeding range, and timing of reproduction relative to pulses in nutrient availability within breeding habitats. We collected migrating and pre-breeding Blue-winged Teal (n = 110) during the warmest spring in over a century in the southern edge of the species’ breeding range, which produced ideal conditions to test for adoption of an income breeding strategy among migratory waterfowl. Regression analyses revealed that females accumulated protein and fat reserves early in follicle development and appeared to mobilize at least some reserves coincident with the onset of clutch formation. Accumulation and subsequent mobilization of nutrient reserves was inconsistent with adherence to an income breeding strategy and suggested breeding Blue-winged Teal used capital (albeit locally acquired) for reproduction. Our results add to existing knowledge on the ubiquity of endogenous nutrient reserve accumulation prior to and during reproduction by waterfowl, perhaps suggesting endogenous nutrient reserves are universally used for clutch formation or incubation to some degree. If indeed Blue-winged Teal and other waterfowl universally use capital for breeding, research and conservation efforts should shift from evaluating whether an income breeding strategy is used and focus on when and where necessary capital is acquired prior to clutch formation.

  7. Why Income Comparison is Rational

    NASA Technical Reports Server (NTRS)

    Wolpert, David H.

    2010-01-01

    A major factor affecting a person s happiness is the gap between their income and their neighbors , independent of their own income. This effect is strongest when the neighbor has moderately higher income. In addition a person s lifetime happiness often follows a "U" shape. Previous models have explained subsets of these phenomena, typically assuming the person has limited ability to assess their own (hedonic) utility. Here I present a model that explains all the phenomena, without such assumptions. In this model greater income of your neighbor is statistical data that, if carefully analyzed, would recommend that you explore for a new income-generating strategy. This explains unhappiness that your neighbor has greater income, as an emotional "prod" that induces you to explore, in accord with careful statistical analysis. It explains the "U" shape of happiness similarly. Another benefit of this model is that it makes many falsifiable predictions.

  8. The impact of income inequality on individual and societal health: absolute income, relative income and statistical artefacts.

    PubMed

    Wildman, J

    2001-06-01

    The relative income hypothesis, that relative income has a direct effect on individual health, has become an important part of the literature on health inequalities. This paper presents a four-quadrant diagram, which shows the effect of income, relative income and aggregation bias on individual and societal health. The model predicts that increased income inequality reduces average health regardless of whether relative income affects individual health. If relative income does have a direct effect then societal health will decrease further.

  9. Non-social adaptation defers a tragedy of the commons in Pseudomonas aeruginosa quorum sensing.

    PubMed

    Asfahl, Kyle L; Walsh, Jessica; Gilbert, Kerrigan; Schuster, Martin

    2015-08-01

    In a process termed quorum sensing (QS), the opportunistic bacterial pathogen Pseudomonas aeruginosa uses diffusible signaling molecules to regulate the expression of numerous secreted factors or public goods that are shared within the population. But not all cells respond to QS signals. These social cheaters typically harbor a mutation in the QS receptor gene lasR and exploit the public goods produced by cooperators. Here we show that non-social adaptation under growth conditions that require QS-dependent public goods increases tolerance to cheating and defers a tragedy of the commons. The underlying mutation is in the transcriptional repressor gene psdR. This mutation has no effect on public goods expression but instead increases individual fitness by derepressing growth-limiting intracellular metabolism. Even though psdR mutant populations remain susceptible to invasion by isogenic psdR lasR cheaters, they bear a lower cheater load than do wild-type populations, and they are completely resistant to invasion by lasR cheaters with functional psdR. Mutations in psdR also sustain growth near wild-type levels when paired with certain partial loss-of-function lasR mutations. Targeted sequencing of multiple evolved isolates revealed that mutations in psdR arise before mutations in lasR, and rapidly sweep through the population. Our results indicate that a QS-favoring environment can lead to adaptations in non-social, intracellular traits that increase the fitness of cooperating individuals and thereby contribute to population-wide maintenance of QS and associated cooperative behaviors. PMID:25615439

  10. Non-social adaptation defers a tragedy of the commons in Pseudomonas aeruginosa quorum sensing.

    PubMed

    Asfahl, Kyle L; Walsh, Jessica; Gilbert, Kerrigan; Schuster, Martin

    2015-08-01

    In a process termed quorum sensing (QS), the opportunistic bacterial pathogen Pseudomonas aeruginosa uses diffusible signaling molecules to regulate the expression of numerous secreted factors or public goods that are shared within the population. But not all cells respond to QS signals. These social cheaters typically harbor a mutation in the QS receptor gene lasR and exploit the public goods produced by cooperators. Here we show that non-social adaptation under growth conditions that require QS-dependent public goods increases tolerance to cheating and defers a tragedy of the commons. The underlying mutation is in the transcriptional repressor gene psdR. This mutation has no effect on public goods expression but instead increases individual fitness by derepressing growth-limiting intracellular metabolism. Even though psdR mutant populations remain susceptible to invasion by isogenic psdR lasR cheaters, they bear a lower cheater load than do wild-type populations, and they are completely resistant to invasion by lasR cheaters with functional psdR. Mutations in psdR also sustain growth near wild-type levels when paired with certain partial loss-of-function lasR mutations. Targeted sequencing of multiple evolved isolates revealed that mutations in psdR arise before mutations in lasR, and rapidly sweep through the population. Our results indicate that a QS-favoring environment can lead to adaptations in non-social, intracellular traits that increase the fitness of cooperating individuals and thereby contribute to population-wide maintenance of QS and associated cooperative behaviors.

  11. Non-social adaptation defers a tragedy of the commons in Pseudomonas aeruginosa quorum sensing

    PubMed Central

    Asfahl, Kyle L; Walsh, Jessica; Gilbert, Kerrigan; Schuster, Martin

    2015-01-01

    In a process termed quorum sensing (QS), the opportunistic bacterial pathogen Pseudomonas aeruginosa uses diffusible signaling molecules to regulate the expression of numerous secreted factors or public goods that are shared within the population. But not all cells respond to QS signals. These social cheaters typically harbor a mutation in the QS receptor gene lasR and exploit the public goods produced by cooperators. Here we show that non-social adaptation under growth conditions that require QS-dependent public goods increases tolerance to cheating and defers a tragedy of the commons. The underlying mutation is in the transcriptional repressor gene psdR. This mutation has no effect on public goods expression but instead increases individual fitness by derepressing growth-limiting intracellular metabolism. Even though psdR mutant populations remain susceptible to invasion by isogenic psdR lasR cheaters, they bear a lower cheater load than do wild-type populations, and they are completely resistant to invasion by lasR cheaters with functional psdR. Mutations in psdR also sustain growth near wild-type levels when paired with certain partial loss-of-function lasR mutations. Targeted sequencing of multiple evolved isolates revealed that mutations in psdR arise before mutations in lasR, and rapidly sweep through the population. Our results indicate that a QS-favoring environment can lead to adaptations in non-social, intracellular traits that increase the fitness of cooperating individuals and thereby contribute to population-wide maintenance of QS and associated cooperative behaviors. PMID:25615439

  12. Modelling health, income and income inequality: the impact of income inequality on health and health inequality.

    PubMed

    Wildman, John

    2003-07-01

    A framework is developed to analyse the impact of the distribution of income on individual health and health inequality, with individual health modelled as a function of income and the distribution of income. It is demonstrated that the impact of income inequality can generate non-concave health production functions resulting in a non-concave health production possibility frontier. In this context, the impact of different health policies are considered and it is argued that if the distribution of income affects individual health, any policy aimed at equalising health, which does not account for income inequality, will lead to unequal distributions of health. This is an important development given current UK government attention to reducing health inequality.

  13. 34 CFR 674.34 - Deferment of repayment-Federal Perkins loans, NDSLs and Defense loans.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Security Income, Food Stamps, or state general public assistance. (3) Is working full-time and earning a... least a half-time regular student for a full academic year and intends to enroll as at least a half-time... period not to exceed 3 years during which the borrower is seeking and unable to find full-time...

  14. Repeat Courses of Stereotactic Radiosurgery (SRS), Deferring Whole-Brain Irradiation, for New Brain Metastases After Initial SRS

    SciTech Connect

    Shultz, David B.; Modlin, Leslie A.; Jayachandran, Priya; Von Eyben, Rie; Gibbs, Iris C.; Choi, Clara Y.H.; Chang, Steven D.; Harsh, Griffith R.; Li, Gordon; Adler, John R.; Hancock, Steven L.; Soltys, Scott G.

    2015-08-01

    Purpose: To report the outcomes of repeat stereotactic radiosurgery (SRS), deferring whole-brain radiation therapy (WBRT), for distant intracranial recurrences and identify factors associated with prolonged overall survival (OS). Patients and Methods: We retrospectively identified 652 metastases in 95 patients treated with 2 or more courses of SRS for brain metastases, deferring WBRT. Cox regression analyzed factors predictive for OS. Results: Patients had a median of 2 metastases (range, 1-14) treated per course, with a median of 2 courses (range, 2-14) of SRS per patient. With a median follow-up after first SRS of 15 months (range, 3-98 months), the median OS from the time of the first and second course of SRS was 18 (95% confidence interval [CI] 15-24) and 11 months (95% CI 6-17), respectively. On multivariate analysis, histology, graded prognostic assessment score, aggregate tumor volume (but not number of metastases), and performance status correlated with OS. The 1-year cumulative incidence, with death as a competing risk, of local failure was 5% (95% CI 4-8%). Eighteen (24%) of 75 deaths were from neurologic causes. Nineteen patients (20%) eventually received WBRT. Adverse radiation events developed in 2% of SRS sites. Conclusion: Multiple courses of SRS, deferring WBRT, for distant brain metastases after initial SRS, seem to be a safe and effective approach. The graded prognostic assessment score, updated at each course, and aggregate tumor volume may help select patients in whom the deferral of WBRT might be most beneficial.

  15. Fertility behaviour under income uncertainty.

    PubMed

    Ranjan, P

    1999-03-01

    A two-period stochastic model of fertility behavior was developed in order to provide an explanation for the staggering decrease in birth rates in former Soviet Republics and Eastern European countries. A link between income uncertainty and fertility behavior was proposed. The increase in uncertainty about future income could lead people to postpone their childbearing decision. This is attributable to the irreversibility of the childbearing decision and the ease with which it may be postponed. A threshold effect is the result, so that individuals above the threshold level of income tend to have a stronger desire to have a child immediately, and those below the threshold tend to wait until the income uncertainty is past. This behavioral pattern could account for the recent decline in birth rates that has accompanied a decreasing per capita income level in most of the former Soviet Republics and the East European countries.

  16. Income inequality in today's China.

    PubMed

    Xie, Yu; Zhou, Xiang

    2014-05-13

    Using multiple data sources, we establish that China's income inequality since 2005 has reached very high levels, with the Gini coefficient in the range of 0.53-0.55. Analyzing comparable survey data collected in 2010 in China and the United States, we examine social determinants that help explain China's high income inequality. Our results indicate that a substantial part of China's high income inequality is due to regional disparities and the rural-urban gap. The contributions of these two structural forces are particularly strong in China, but they play a negligible role in generating the overall income inequality in the United States, where individual-level and family-level income determinants, such as family structure and race/ethnicity, play a much larger role.

  17. 20 CFR 404.1086 - Community income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Community income. 404.1086 Section 404.1086...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1086 Community income. If community property laws apply to income that an individual derives from a trade or...

  18. 24 CFR 1003.503 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25... generation of the income; (iv) Gross income from the use or rental of real property, owned by the grantee or... generation of the income; (v) Payments of principal and interest on loans made using ICDBG funds, except...

  19. 24 CFR 5.609 - Annual income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for Needy Families (TANF) program are included in annual income only to the extent such payments: (A... Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary...

  20. 24 CFR 5.609 - Annual income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for Needy Families (TANF) program are included in annual income only to the extent such payments: (A... Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary...

  1. 24 CFR 5.609 - Annual income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for Needy Families (TANF) program are included in annual income only to the extent such payments: (A... Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary...

  2. 24 CFR 5.609 - Annual income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for Needy Families (TANF) program are included in annual income only to the extent such payments: (A... Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary...

  3. 24 CFR 5.609 - Annual income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... for Needy Families (TANF) program are included in annual income only to the extent such payments: (A... Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.609 Annual income. (a) Annual income means all amounts, monetary...

  4. 20 CFR 404.1086 - Community income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Community income. 404.1086 Section 404.1086...- ) Employment, Wages, Self-Employment, and Self-Employment Income Self-Employment Income § 404.1086 Community income. If community property laws apply to income that an individual derives from a trade or...

  5. 34 CFR 80.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... total allowable costs to determine the net allowable costs. Program income shall be used for current... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income... the final financial report. (c) Cost of generating program income. If authorized by...

  6. 24 CFR 85.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes.... Grantees are encouraged to earn income to defray program costs. Program income includes income from fees... financial report. (c) Cost of generating program income. If authorized by Federal regulations or the...

  7. 29 CFR 97.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes.... Grantees are encouraged to earn income to defray program costs. Program income includes income from fees... financial report. (c) Cost of generating program income. If authorized by Federal regulations or the...

  8. 45 CFR 1183.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... income shall be used for current costs unless the Federal agency authorizes otherwise. Program income....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs... award reflected in the final financial report. (c) Cost of generating program income. If authorized...

  9. 36 CFR 1207.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... costs to determine the net allowable costs. Program income shall be used for current costs unless the... are encouraged to earn income to defray program costs. Program income includes income from fees for...) Cost of generating program income. If authorized by Federal regulations or the grant agreement,...

  10. 32 CFR 33.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes... encouraged to earn income to defray program costs. Program income includes income from fees for services...) Cost of generating program income. If authorized by Federal regulations or the grant agreement,...

  11. 45 CFR 1174.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... income shall be used for current costs unless the Federal agency authorizes otherwise. Program income....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs... award reflected in the final financial report. (c) Cost of generating program income. If authorized...

  12. 45 CFR 1157.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... current costs unless the Federal agency authorizes otherwise. Program income which the grantee did not... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income... the final financial report. (c) Cost of generating program income. If authorized by...

  13. 49 CFR 18.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... total allowable costs to determine the net allowable costs. Program income shall be used for current... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income... the final financial report. (c) Cost of generating program income. If authorized by...

  14. 22 CFR 135.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... total allowable costs to determine the net allowable costs. Program income shall be used for current... income. (a) General. Grantees are encouraged to earn income to defray program costs. Program income... the final financial report. (c) Cost of generating program income. If authorized by...

  15. 10 CFR 600.225 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... income shall be used for current costs unless the Federal agency authorizes otherwise. Program income....225 Program income. (a) General. Grantees are encouraged to earn income to defray program costs... award reflected in the final financial report. (c) Cost of generating program income. If authorized...

  16. 7 CFR 3016.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... costs to determine the net allowable costs. Program income shall be used for current costs unless the... are encouraged to earn income to defray program costs. Program income includes income from fees for...) Cost of generating program income. If authorized by Federal regulations or the grant agreement,...

  17. 44 CFR 13.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes.... Grantees are encouraged to earn income to defray program costs. Program income includes income from fees... financial report. (c) Cost of generating program income. If authorized by Federal regulations or the...

  18. 26 CFR 54.4974-2 - Excise tax on accumulations in qualified retirement plans.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... plan or any eligible deferred compensation plan (as defined in section 457(b)) to whom an amount is... qualified retirement plan or any eligible deferred compensation plan (as defined in section 457(b)) for a... eligible deferred compensation plan (as defined in section 457(b)). (b) Default provisions....

  19. Neurodegeneration with Brain Iron Accumulation

    MedlinePlus

    ... Diversity Find People About NINDS NINDS Neurodegeneration with Brain Iron Accumulation Information Page Synonym(s): Hallervorden-Spatz Disease, ... done? Clinical Trials Organizations What is Neurodegeneration with Brain Iron Accumulation? Neurodegeneration with brain iron accumulation (NBIA) ...

  20. A minimum income for healthy living

    PubMed Central

    Morris, J; Donkin, A; Wonderling, D; Wilkinson, P; Dowler, E

    2000-01-01

    BACKGROUND—Half a century of research has provided consensual evidence of major personal requisites of adult health in nutrition, physical activity and psychosocial relations. Their minimal money costs, together with those of a home and other basic necessities, indicate disposable income that is now essential for health.
METHODS—In a first application we identified such representative minimal costs for healthy, single, working men aged 18-30, in the UK. Costs were derived from ad hoc survey, relevant figures in the national Family Expenditure Survey, and by pragmatic decision for the few minor items where survey data were not available.
RESULTS—Minimum costs were assessed at £131.86 per week (UK April 1999 prices). Component costs, especially those of housing (which represents around 40% of this total), depend on region and on several assumptions. By varying these a range of totals from £106.47 to £163.86 per week was detailed. These figures compare, 1999, with the new UK national minimum wage, after statutory deductions, of £105.84 at 18-21 years and £121.12 at 22+ years for a 38 hour working week. Corresponding basic social security rates are £40.70-£51.40 per week.
INTERPRETATION—Accumulating science means that absolute standards of living, "poverty", minimal official incomes and the like, can now be assessed by objective measurement of the personal capacity to meet the costs of major requisites of healthy living. A realistic assessment of these costs is presented as an impetus to public discussion. It is a historical role of public health as social medicine to lead in public advocacy of such a national agenda.


Keywords: income; public health; lifestyle; nutrition; housing; exercise; social exclusion; inequalities PMID:11076983

  1. From patient deference towards negotiated and precarious informality: An Eliasian analysis of English general practitioners' understandings of changing patient relations.

    PubMed

    Brown, Patrick; Elston, Mary Ann; Gabe, Jonathan

    2015-12-01

    This article contributes to sociological debates about trends in the power and status of medical professionals, focussing on claims that deferent patient relations are giving way to a more challenging consumerism. Analysing data from a mixed methods study involving general practitioners in England, we found some support for the idea that an apparent 'golden age' of patient deference is receding. Although not necessarily expressing nostalgia for such doctor-patient relationships, most GPs described experiencing disruptive or verbally abusive interactions at least occasionally and suggested that these were becoming more common. Younger doctors tended to rate patients as less respectful than their older colleagues but were also more likely to be egalitarian in attitude. Our data suggest that GPs, especially younger ones, tend towards a more informal yet limited engagement with their patients and with the communities in which they work. These new relations might be a basis for mutual respect between professionals and patients in the consulting room, but may also generate uncertainty and misunderstanding. Such shifts are understood through an Eliasian framework as the functional-democratisation of patient-doctor relations via civilising processes, but with this shift existing alongside decivilising tendencies involving growing social distance across broader social figurations. PMID:26517293

  2. 22 CFR 226.24 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ORGANIZATIONS Post-award Requirements Financial and Program Management § 226.24 Program income. (a) Recipients... incident to the generation of program income may be deducted from gross income to determine program...

  3. Plastids and Carotenoid Accumulation.

    PubMed

    Li, Li; Yuan, Hui; Zeng, Yunliu; Xu, Qiang

    2016-01-01

    Plastids are ubiquitously present in plants and are the organelles for carotenoid biosynthesis and storage. Based on their morphology and function, plastids are classified into various types, i.e. proplastids, etioplasts, chloroplasts, amyloplasts, and chromoplasts. All plastids, except proplastids, can synthesize carotenoids. However, plastid types have a profound effect on carotenoid accumulation and stability. In this chapter, we discuss carotenoid biosynthesis and regulation in various plastids with a focus on carotenoids in chromoplasts. Plastid transition related to carotenoid biosynthesis and the different capacity of various plastids to sequester carotenoids and the associated effect on carotenoid stability are described in light of carotenoid accumulation in plants. PMID:27485226

  4. Plastids and Carotenoid Accumulation.

    PubMed

    Li, Li; Yuan, Hui; Zeng, Yunliu; Xu, Qiang

    2016-01-01

    Plastids are ubiquitously present in plants and are the organelles for carotenoid biosynthesis and storage. Based on their morphology and function, plastids are classified into various types, i.e. proplastids, etioplasts, chloroplasts, amyloplasts, and chromoplasts. All plastids, except proplastids, can synthesize carotenoids. However, plastid types have a profound effect on carotenoid accumulation and stability. In this chapter, we discuss carotenoid biosynthesis and regulation in various plastids with a focus on carotenoids in chromoplasts. Plastid transition related to carotenoid biosynthesis and the different capacity of various plastids to sequester carotenoids and the associated effect on carotenoid stability are described in light of carotenoid accumulation in plants.

  5. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  6. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  7. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  8. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  9. 18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... other than income taxes, operating income. 367.4081 Section 367.4081 Conservation of Power and Water... § 367.4081 Account 408.1, Taxes other than income taxes, operating income. This account must include those taxes, other than income taxes, that relate to service company operating income. This account...

  10. Income Elasticities of Educational Expenditure by Income Class: The Case of Japanese Households.

    ERIC Educational Resources Information Center

    Hashimoto, Keiji; Heath, Julia A.

    1995-01-01

    Uses data from Japanese households to calculate the income elasticities of educational expenditure, allowing elasticities to vary nonmonotonically with household income. Explores whether income elasticities for education peak in the middle-income categories and diminish for the lower and upper ends of income distribution. Income elasticities do…

  11. Income Inequality and Intergenerational Income Mobility in the United States

    PubMed Central

    Bloome, Deirdre

    2015-01-01

    Is there a relationship between family income inequality and income mobility across generations in the United States? As family income inequality rose in the United States, parental resources available for improving children’s health, education, and care diverged. The amount and rate of divergence also varied across US states. Researchers and policy analysts have expressed concern that relatively high inequality might be accompanied by relatively low mobility, tightening the connection between individuals’ incomes during childhood and adulthood. Using data from the Panel Study of Income Dynamics, the National Longitudinal Survey of Youth, and various government sources, this paper exploits state and cohort variation to estimate the relationship between inequality and mobility. Results provide very little support for the hypothesis that inequality shapes mobility in the United States. The inequality children experienced during youth had no robust association with their economic mobility as adults. Formal analysis reveals that offsetting effects could underlie this result. In theory, mobility-enhancing forces may counterbalance mobility-reducing effects. In practice, the results suggest that in the US context, the intergenerational transmission of income may not be very responsive to changes in inequality. PMID:26388653

  12. Chimpanzee accumulative stone throwing.

    PubMed

    Kühl, Hjalmar S; Kalan, Ammie K; Arandjelovic, Mimi; Aubert, Floris; D'Auvergne, Lucy; Goedmakers, Annemarie; Jones, Sorrel; Kehoe, Laura; Regnaut, Sebastien; Tickle, Alexander; Ton, Els; van Schijndel, Joost; Abwe, Ekwoge E; Angedakin, Samuel; Agbor, Anthony; Ayimisin, Emmanuel Ayuk; Bailey, Emma; Bessone, Mattia; Bonnet, Matthieu; Brazolla, Gregory; Buh, Valentine Ebua; Chancellor, Rebecca; Cipoletta, Chloe; Cohen, Heather; Corogenes, Katherine; Coupland, Charlotte; Curran, Bryan; Deschner, Tobias; Dierks, Karsten; Dieguez, Paula; Dilambaka, Emmanuel; Diotoh, Orume; Dowd, Dervla; Dunn, Andrew; Eshuis, Henk; Fernandez, Rumen; Ginath, Yisa; Hart, John; Hedwig, Daniela; Ter Heegde, Martijn; Hicks, Thurston Cleveland; Imong, Inaoyom; Jeffery, Kathryn J; Junker, Jessica; Kadam, Parag; Kambi, Mohamed; Kienast, Ivonne; Kujirakwinja, Deo; Langergraber, Kevin; Lapeyre, Vincent; Lapuente, Juan; Lee, Kevin; Leinert, Vera; Meier, Amelia; Maretti, Giovanna; Marrocoli, Sergio; Mbi, Tanyi Julius; Mihindou, Vianet; Moebius, Yasmin; Morgan, David; Morgan, Bethan; Mulindahabi, Felix; Murai, Mizuki; Niyigabae, Protais; Normand, Emma; Ntare, Nicolas; Ormsby, Lucy Jayne; Piel, Alex; Pruetz, Jill; Rundus, Aaron; Sanz, Crickette; Sommer, Volker; Stewart, Fiona; Tagg, Nikki; Vanleeuwe, Hilde; Vergnes, Virginie; Willie, Jacob; Wittig, Roman M; Zuberbuehler, Klaus; Boesch, Christophe

    2016-01-01

    The study of the archaeological remains of fossil hominins must rely on reconstructions to elucidate the behaviour that may have resulted in particular stone tools and their accumulation. Comparatively, stone tool use among living primates has illuminated behaviours that are also amenable to archaeological examination, permitting direct observations of the behaviour leading to artefacts and their assemblages to be incorporated. Here, we describe newly discovered stone tool-use behaviour and stone accumulation sites in wild chimpanzees reminiscent of human cairns. In addition to data from 17 mid- to long-term chimpanzee research sites, we sampled a further 34 Pan troglodytes communities. We found four populations in West Africa where chimpanzees habitually bang and throw rocks against trees, or toss them into tree cavities, resulting in conspicuous stone accumulations at these sites. This represents the first record of repeated observations of individual chimpanzees exhibiting stone tool use for a purpose other than extractive foraging at what appear to be targeted trees. The ritualized behavioural display and collection of artefacts at particular locations observed in chimpanzee accumulative stone throwing may have implications for the inferences that can be drawn from archaeological stone assemblages and the origins of ritual sites.

  13. Chimpanzee accumulative stone throwing

    PubMed Central

    Kühl, Hjalmar S.; Kalan, Ammie K.; Arandjelovic, Mimi; Aubert, Floris; D’Auvergne, Lucy; Goedmakers, Annemarie; Jones, Sorrel; Kehoe, Laura; Regnaut, Sebastien; Tickle, Alexander; Ton, Els; van Schijndel, Joost; Abwe, Ekwoge E.; Angedakin, Samuel; Agbor, Anthony; Ayimisin, Emmanuel Ayuk; Bailey, Emma; Bessone, Mattia; Bonnet, Matthieu; Brazolla, Gregory; Buh, Valentine Ebua; Chancellor, Rebecca; Cipoletta, Chloe; Cohen, Heather; Corogenes, Katherine; Coupland, Charlotte; Curran, Bryan; Deschner, Tobias; Dierks, Karsten; Dieguez, Paula; Dilambaka, Emmanuel; Diotoh, Orume; Dowd, Dervla; Dunn, Andrew; Eshuis, Henk; Fernandez, Rumen; Ginath, Yisa; Hart, John; Hedwig, Daniela; Ter Heegde, Martijn; Hicks, Thurston Cleveland; Imong, Inaoyom; Jeffery, Kathryn J.; Junker, Jessica; Kadam, Parag; Kambi, Mohamed; Kienast, Ivonne; Kujirakwinja, Deo; Langergraber, Kevin; Lapeyre, Vincent; Lapuente, Juan; Lee, Kevin; Leinert, Vera; Meier, Amelia; Maretti, Giovanna; Marrocoli, Sergio; Mbi, Tanyi Julius; Mihindou, Vianet; Moebius, Yasmin; Morgan, David; Morgan, Bethan; Mulindahabi, Felix; Murai, Mizuki; Niyigabae, Protais; Normand, Emma; Ntare, Nicolas; Ormsby, Lucy Jayne; Piel, Alex; Pruetz, Jill; Rundus, Aaron; Sanz, Crickette; Sommer, Volker; Stewart, Fiona; Tagg, Nikki; Vanleeuwe, Hilde; Vergnes, Virginie; Willie, Jacob; Wittig, Roman M.; Zuberbuehler, Klaus; Boesch, Christophe

    2016-01-01

    The study of the archaeological remains of fossil hominins must rely on reconstructions to elucidate the behaviour that may have resulted in particular stone tools and their accumulation. Comparatively, stone tool use among living primates has illuminated behaviours that are also amenable to archaeological examination, permitting direct observations of the behaviour leading to artefacts and their assemblages to be incorporated. Here, we describe newly discovered stone tool-use behaviour and stone accumulation sites in wild chimpanzees reminiscent of human cairns. In addition to data from 17 mid- to long-term chimpanzee research sites, we sampled a further 34 Pan troglodytes communities. We found four populations in West Africa where chimpanzees habitually bang and throw rocks against trees, or toss them into tree cavities, resulting in conspicuous stone accumulations at these sites. This represents the first record of repeated observations of individual chimpanzees exhibiting stone tool use for a purpose other than extractive foraging at what appear to be targeted trees. The ritualized behavioural display and collection of artefacts at particular locations observed in chimpanzee accumulative stone throwing may have implications for the inferences that can be drawn from archaeological stone assemblages and the origins of ritual sites. PMID:26923684

  14. Chimpanzee accumulative stone throwing.

    PubMed

    Kühl, Hjalmar S; Kalan, Ammie K; Arandjelovic, Mimi; Aubert, Floris; D'Auvergne, Lucy; Goedmakers, Annemarie; Jones, Sorrel; Kehoe, Laura; Regnaut, Sebastien; Tickle, Alexander; Ton, Els; van Schijndel, Joost; Abwe, Ekwoge E; Angedakin, Samuel; Agbor, Anthony; Ayimisin, Emmanuel Ayuk; Bailey, Emma; Bessone, Mattia; Bonnet, Matthieu; Brazolla, Gregory; Buh, Valentine Ebua; Chancellor, Rebecca; Cipoletta, Chloe; Cohen, Heather; Corogenes, Katherine; Coupland, Charlotte; Curran, Bryan; Deschner, Tobias; Dierks, Karsten; Dieguez, Paula; Dilambaka, Emmanuel; Diotoh, Orume; Dowd, Dervla; Dunn, Andrew; Eshuis, Henk; Fernandez, Rumen; Ginath, Yisa; Hart, John; Hedwig, Daniela; Ter Heegde, Martijn; Hicks, Thurston Cleveland; Imong, Inaoyom; Jeffery, Kathryn J; Junker, Jessica; Kadam, Parag; Kambi, Mohamed; Kienast, Ivonne; Kujirakwinja, Deo; Langergraber, Kevin; Lapeyre, Vincent; Lapuente, Juan; Lee, Kevin; Leinert, Vera; Meier, Amelia; Maretti, Giovanna; Marrocoli, Sergio; Mbi, Tanyi Julius; Mihindou, Vianet; Moebius, Yasmin; Morgan, David; Morgan, Bethan; Mulindahabi, Felix; Murai, Mizuki; Niyigabae, Protais; Normand, Emma; Ntare, Nicolas; Ormsby, Lucy Jayne; Piel, Alex; Pruetz, Jill; Rundus, Aaron; Sanz, Crickette; Sommer, Volker; Stewart, Fiona; Tagg, Nikki; Vanleeuwe, Hilde; Vergnes, Virginie; Willie, Jacob; Wittig, Roman M; Zuberbuehler, Klaus; Boesch, Christophe

    2016-01-01

    The study of the archaeological remains of fossil hominins must rely on reconstructions to elucidate the behaviour that may have resulted in particular stone tools and their accumulation. Comparatively, stone tool use among living primates has illuminated behaviours that are also amenable to archaeological examination, permitting direct observations of the behaviour leading to artefacts and their assemblages to be incorporated. Here, we describe newly discovered stone tool-use behaviour and stone accumulation sites in wild chimpanzees reminiscent of human cairns. In addition to data from 17 mid- to long-term chimpanzee research sites, we sampled a further 34 Pan troglodytes communities. We found four populations in West Africa where chimpanzees habitually bang and throw rocks against trees, or toss them into tree cavities, resulting in conspicuous stone accumulations at these sites. This represents the first record of repeated observations of individual chimpanzees exhibiting stone tool use for a purpose other than extractive foraging at what appear to be targeted trees. The ritualized behavioural display and collection of artefacts at particular locations observed in chimpanzee accumulative stone throwing may have implications for the inferences that can be drawn from archaeological stone assemblages and the origins of ritual sites. PMID:26923684

  15. Income inequality and population health.

    PubMed

    Judge, K; Mulligan, J A; Benzeval, M

    1998-01-01

    A number of studies have suggested that inequalities in the distribution of income may be an important cause of variations in the average level of population health among rich industrial nations. However, what is missing from the debate so far is any systematic review of evidence about the relationship between different measures of income distribution and indicators of population health. This paper aims to bridge that gap. First, it summarizes the recent English language literature on this topic and illustrates the methodological problems that weaken the inferences that can be derived from it. Secondly, it presents new empirical estimates of the relationship between different measures of income distribution, infant mortality and life expectancy based on the most authoritative data published to date. In contrast to most earlier studies, we find very little support for the view that income inequality is associated with variations in average levels of national health in rich industrial countries. Some possible explanations for these differences are outlined.

  16. Mobilizing a low-income African-American community around tobacco control: a force field analysis.

    PubMed

    Ellis, G A; Reed, D F; Scheider, H

    1995-11-01

    A statewide tobacco control campaign in California has been highly successful in reducing public exposure to the health hazards of secondhand smoke. Over 250 cities and counties in California have enacted local ordinances to regulate smoking in public places and workplaces. Although low-income people of color are disproportionately affected by the use of tobacco, the issue of regulating secondhand smoke tends to be a lower priority in communities that are confronted by other, more immediately pressing social justice issues, such as high rates of violence and lack of economic opportunity. This article describes the process undertaken by a county health department to mobilize a low-income African American community in a San Francisco Bay Area city to support a local ordinance mandating 100% smoke-free workplaces and restaurants. These efforts are more likely to succeed if health advocates (1) reframe issues in a context that acknowledges the political, economic, and social justice realities and strengths of the community; (2) organize within existing local networks and foster the integration of tobacco issues into the group's existing work; and (3) can defer their own agendas during times of community grieving and healing. PMID:8550369

  17. 43 CFR 3836.22 - How do I qualify for a deferment of assessment work on my mining claims that are on National Park...

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false How do I qualify for a deferment of assessment work on my mining claims that are on National Park System (NPS) lands? 3836.22 Section 3836.22... that are on National Park System (NPS) lands? Correspondence from NPS merely denying your Plan...

  18. 43 CFR 3836.22 - How do I qualify for a deferment of assessment work on my mining claims that are on National Park...

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false How do I qualify for a deferment of assessment work on my mining claims that are on National Park System (NPS) lands? 3836.22 Section 3836.22... that are on National Park System (NPS) lands? Correspondence from NPS merely denying your Plan...

  19. 43 CFR 3836.22 - How do I qualify for a deferment of assessment work on my mining claims that are on National Park...

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false How do I qualify for a deferment of assessment work on my mining claims that are on National Park System (NPS) lands? 3836.22 Section 3836.22... that are on National Park System (NPS) lands? Correspondence from NPS merely denying your Plan...

  20. 43 CFR 3836.22 - How do I qualify for a deferment of assessment work on my mining claims that are on National Park...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false How do I qualify for a deferment of assessment work on my mining claims that are on National Park System (NPS) lands? 3836.22 Section 3836.22... that are on National Park System (NPS) lands? Correspondence from NPS merely denying your Plan...

  1. 5 CFR 842.707 - Partial deferred payment of the lump-sum credit if annuity commences after January 3, 1988, and...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... EMPLOYEES RETIREMENT SYSTEM-BASIC ANNUITY Alternative Forms of Annuities § 842.707 Partial deferred payment... failure. (D) Respiratory failure. (E) Cor pulmonale with respiratory failure. (F) Emphysema with respiratory failure. (G) (H) Severe cardiomyopathy—Class IV. (I) Aplastic anemia. (J)...

  2. Randomized Trial Evaluating Ranibizumab Plus Prompt or Deferred Laser or Triamcinolone Plus Prompt Laser for Diabetic Macular Edema

    PubMed Central

    Elman, Michael J.; Aiello, Lloyd Paul; Beck, Roy W.; Bressler, Neil M.; Bressler, Susan B.; Edwards, Allison R.; Ferris, Frederick L.; Friedman, Scott M.; Glassman, Adam R.; Miller, Kellee M.; Scott, Ingrid U.; Stockdale, Cynthia R.; Sun, Jennifer K.

    2010-01-01

    Objective Evaluate intravitreal 0.5 mg ranibizumab or 4 mg triamcinolone combined with focal/grid laser compared with focal/grid laser alone for treatment of diabetic macular edema (DME). Design Multicenter, randomized clinical trial. Participants A total of 854 study eyes of 691 participants with visual acuity (approximate Snellen equivalent) of 20/32 to 20/320 and DME involving the fovea. Methods Eyes were randomized to sham injection + prompt laser (n=293), 0.5 mg ranibizumab + prompt laser (n=187), 0.5 mg ranibizumab + deferred (≥24 weeks) laser (n=188), or 4 mg triamcinolone + prompt laser (n=186). Retreatment followed an algorithm facilitated by a web-based, real-time data-entry system. Main Outcome Measures Best-corrected visual acuity and safety at 1 year. Results The 1-year mean change (±standard deviation) in the visual acuity letter score from baseline was significantly greater in the ranibizumab + prompt laser group (+9±11, P<0.001) and ranibizumab + deferred laser group (+9±12, P<0.001) but not in the triamcinolone + prompt laser group (+4±13, P=0.31) compared with the sham + prompt laser group (+3±13). Reduction in mean central subfield thickness in the triamcinolone + prompt laser group was similar to both ranibizumab groups and greater than in the sham + prompt laser group. In the subset of pseudophakic eyes at baseline (n=273), visual acuity improvement in the triamcinolone + prompt laser group appeared comparable to that in the ranibizumab groups. No systemic events attributable to study treatment were apparent. Three eyes (0.8%) had injection-related endophthalmitis in the ranibizumab groups, whereas elevated intraocular pressure and cataract surgery were more frequent in the triamcinolone + prompt laser group. Two-year visual acuity outcomes were similar to 1-year outcomes. Conclusions Intravitreal ranibizumab with prompt or deferred laser is more effective through at least 1 year compared with prompt laser alone for the treatment of DME

  3. Accumulator with preclosing preventer

    SciTech Connect

    Murthy, R.R.; Rice, B.J.

    1981-11-24

    A guided-float accumulator suitable for use with a hydraulic system for an oil well blowout preventer is provided with a wing shut-off valve. Radially inwardly directed outlet parts are aimed at the bottom of the valve wing to generate unbalanced reaction forces which oppose the bernoulli effect forces caused by rapid movement of fluid through the chamber of the shut-off valve, thus preventing premature closing of the valve.

  4. Income inequality and pregnancy spacing.

    PubMed

    Gold, R; Connell, Frederick A; Heagerty, Patrick; Bezruchka, Stephen; Davis, Robert; Cawthon, Mary Lawrence

    2004-09-01

    We examined the relationship between county-level income inequality and pregnancy spacing in a welfare-recipient cohort in Washington State. We identified 20,028 welfare-recipient women who had at least one birth between July 1, 1992, and December 31, 1999, and followed this cohort from the date of that first in-study birth until the occurrence of a subsequent pregnancy or the end of the study period. Income inequality was measured as the proportion of total county income earned by the wealthiest 10% of households in that county compared to that earned by the poorest 10%. To measure the relationship between income inequality and the time-dependent risk (hazard) of a subsequent pregnancy, we used Cox proportional hazards methods and adjusted for individual- and county-level covariates. Among women aged 25 and younger at the time of the index birth, the hazard ratio (HR) of subsequent pregnancy associated with income inequality was 1.24 (95% CI: 0.85, 1.80), controlling for individual-level (age, marital status, education at index birth; race, parity) and community-level variables. Among women aged 26 or older at the time of the index birth, the adjusted HR was 2.14 (95% CI: 1.09, 4.18). While income inequality is not the only community-level feature that may affect health, among women aged 26 or older at the index birth it appears to be associated with hazard of a subsequent pregnancy, even after controlling for other factors. These results support previous findings that income inequality may impact health, perhaps by influencing health-related behaviors.

  5. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  6. 45 CFR 96.85 - Income eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State median...-35 (42 U.S.C. 8624(b)(2)), grantees using the Federal government's official poverty income guidelines... with the most recently published revision to the poverty income guidelines or State median...

  7. 45 CFR 96.85 - Income eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State median...-35 (42 U.S.C. 8624(b)(2)), grantees using the Federal government's official poverty income guidelines... with the most recently published revision to the poverty income guidelines or State median...

  8. 45 CFR 96.85 - Income eligibility.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State median...-35 (42 U.S.C. 8624(b)(2)), grantees using the Federal government's official poverty income guidelines... with the most recently published revision to the poverty income guidelines or State median...

  9. 45 CFR 96.85 - Income eligibility.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State median...-35 (42 U.S.C. 8624(b)(2)), grantees using the Federal government's official poverty income guidelines... with the most recently published revision to the poverty income guidelines or State median...

  10. 24 CFR 92.203 - Income determinations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... calculate adjusted income it must apply exclusions from income established at 24 CFR 5.611. The HOME rents... income at the time the HOME assistance is provided, unless more than six months has elapsed since the... Development HOME INVESTMENT PARTNERSHIPS PROGRAM Program Requirements § 92.203 Income determinations. (a)...

  11. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  12. 20 CFR 322.8 - Miscellaneous income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Miscellaneous income. 322.8 Section 322.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income...

  13. 20 CFR 322.8 - Miscellaneous income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Miscellaneous income. 322.8 Section 322.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income...

  14. 20 CFR 322.8 - Miscellaneous income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Miscellaneous income. 322.8 Section 322.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income...

  15. 20 CFR 322.8 - Miscellaneous income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Miscellaneous income. 322.8 Section 322.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income...

  16. 20 CFR 322.8 - Miscellaneous income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Miscellaneous income. 322.8 Section 322.8 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD UNEMPLOYMENT INSURANCE ACT REMUNERATION § 322.8 Miscellaneous income. (a) Income from self-employment. In determining whether income...

  17. 24 CFR 1003.503 - Program income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25...) Interest earned on program income pending its disposition; and (x) Funds collected through special... 24 CFR 85.25(g)(2), program income received will be added to the funds committed to the...

  18. 10 CFR 600.314 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 600.314 Section 600.314 Energy DEPARTMENT... Program income. (a) DOE must apply the standards in this section to the disposition of program income from... program income earned: (1) From license fees and royalties for copyrighted material, patents,...

  19. 10 CFR 603.1305 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income...

  20. 24 CFR 954.302 - Income determinations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income, as those terms are defined in 24 CFR part 950, except when determining the income of a homeowner... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Income determinations. 954.302... DEVELOPMENT INDIAN HOME PROGRAM Eligible Activities and Affordability § 954.302 Income...

  1. 24 CFR 954.302 - Income determinations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income, as those terms are defined in 24 CFR part 950, except when determining the income of a homeowner... 24 Housing and Urban Development 4 2011-04-01 2011-04-01 false Income determinations. 954.302... DEVELOPMENT INDIAN HOME PROGRAM Eligible Activities and Affordability § 954.302 Income...

  2. 45 CFR 96.85 - Income eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 1 2010-10-01 2010-10-01 false Income eligibility. 96.85 Section 96.85 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION BLOCK GRANTS Low-income Home Energy Assistance Program § 96.85 Income eligibility. (a) Application of poverty income guidelines and State...

  3. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  4. 20 CFR 437.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the net allowable costs. Program income must be used for current costs unless SSA authorizes otherwise....25 Program income. (a) General. Grantees are encouraged to earn income to defray program costs... the final financial report. (c) Cost of generating program income. If authorized by SSA regulations...

  5. 43 CFR 12.65 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes... Lands: Interior Office of the Secretary of the Interior ADMINISTRATIVE AND AUDIT REQUIREMENTS AND COST... are encouraged to earn income to defray program costs. Program income includes income from fees...

  6. 40 CFR 31.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes... income to defray program costs. Program income includes income from fees for services performed, from the... award and the ending date of the award reflected in the final financial report. (c) Cost of...

  7. 38 CFR 43.25 - Program income.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... allowable costs. Program income shall be used for current costs unless the Federal agency authorizes... income to defray program costs. Program income includes income from fees for services performed, from the... award and the ending date of the award reflected in the final financial report. (c) Cost of...

  8. Childhood income volatility and adult outcomes.

    PubMed

    Hardy, Bradley L

    2014-10-01

    Using data linked across generations in the Panel Study of Income Dynamics, I estimate the relationship between exposure to volatile income during childhood and a set of socioeconomic outcomes in adulthood. The empirical framework is an augmented intergenerational income mobility model that includes controls for income volatility. I measure income volatility at the family level in two ways: (1) instability as measured by squared deviations around a family-specific mean; and (2) instability as percentage changes of 25 % or more. Volatility enters the model both separately and interacted with income level. I find that family income volatility during childhood has a modest negative association with educational attainment. Volatility has a smaller descriptive role in explaining intergenerational outcomes relative to permanent income. Across the income distribution, the negative association between volatility exposure and educational attainment is largest for young adults from moderate-income families.

  9. A Gas Dynamics Method Based on The Spectral Deferred Corrections (SDC) Time Integration Technique and The Piecewise Parabolic Method (PPM)

    SciTech Connect

    Samet Y. Kadioglu

    2011-12-01

    We present a computational gas dynamics method based on the Spectral Deferred Corrections (SDC) time integration technique and the Piecewise Parabolic Method (PPM) finite volume method. The PPM framework is used to define edge averaged quantities which are then used to evaluate numerical flux functions. The SDC technique is used to integrate solution in time. This kind of approach was first taken by Anita et al in [17]. However, [17] is problematic when it is implemented to certain shock problems. Here we propose significant improvements to [17]. The method is fourth order (both in space and time) for smooth flows, and provides highly resolved discontinuous solutions. We tested the method by solving variety of problems. Results indicate that the fourth order of accuracy in both space and time has been achieved when the flow is smooth. Results also demonstrate the shock capturing ability of the method.

  10. The relationship between deferred imitation, associative memory, and communication in 14-months-old children. Behavioral and electrophysiological indices

    PubMed Central

    Nordqvist, Emelie; Rudner, Mary; Johansson, Mikael; Lindgren, Magnus; Heimann, Mikael

    2015-01-01

    The present study combines behavioral observations of memory (deferred imitation, DI, after a brief delay of 30 min and after a long delay of 2–3 weeks) and electrophysiological (event-related potentials, ERPs) measures of associative memory, as well as parental reports of non-verbal and verbal communication in sixteen 14-months-old children. Results show that for DI, the children remembered the stimulus after the brief but not after the long delay. There was a clear electrophysiological response indicating associative memory. Furthermore, a correlation between DI and ERP suggests that both measures of memory (DI and associative memory) tap into similar mechanisms in 14-months-old children. There was also a statistically significant relation between parental report of receptive (verbal) language and the ERP, showing an association between receptive language skills and associative memory. PMID:25852588

  11. 20 CFR 416.1120 - What is unearned income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is unearned income. 416.1120 Section 416..., BLIND, AND DISABLED Income Unearned Income § 416.1120 What is unearned income. Unearned income is all income that is not earned income. We describe some of the types of unearned income in § 416.1121....

  12. 20 CFR 416.1120 - What is unearned income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What is unearned income. 416.1120 Section 416..., BLIND, AND DISABLED Income Unearned Income § 416.1120 What is unearned income. Unearned income is all income that is not earned income. We describe some of the types of unearned income in § 416.1121....

  13. 26 CFR 1.61-1 - Gross income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-1 Gross income. (a) General definition. Gross income means all income from whatever source derived,...

  14. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  15. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  16. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  17. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  18. 18 CFR 367.4091 - Account 409.1, Income taxes, operating income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxes, operating income. 367.4091 Section 367.4091 Conservation of Power and Water Resources FEDERAL....1, Income taxes, operating income. This account must include the amount of those local, state and Federal income taxes that relate to service company operating income....

  19. Heat exchanger-accumulator

    DOEpatents

    Ecker, Amir L.

    1980-01-01

    What is disclosed is a heat exchanger-accumulator for vaporizing a refrigerant or the like, characterized by an upright pressure vessel having a top, bottom and side walls; an inlet conduit eccentrically and sealingly penetrating through the top; a tubular overflow chamber disposed within the vessel and sealingly connected with the bottom so as to define an annular outer volumetric chamber for receiving refrigerant; a heat transfer coil disposed in the outer volumetric chamber for vaporizing the liquid refrigerant that accumulates there; the heat transfer coil defining a passageway for circulating an externally supplied heat exchange fluid; transferring heat efficiently from the fluid; and freely allowing vaporized refrigerant to escape upwardly from the liquid refrigerant; and a refrigerant discharge conduit penetrating sealingly through the top and traversing substantially the length of the pressurized vessel downwardly and upwardly such that its inlet is near the top of the pressurized vessel so as to provide a means for transporting refrigerant vapor from the vessel. The refrigerant discharge conduit has metering orifices, or passageways, penetrating laterally through its walls near the bottom, communicating respectively interiorly and exteriorly of the overflow chamber for controllably carrying small amounts of liquid refrigerant and oil to the effluent stream of refrigerant gas.

  20. Retirement Patterns and Income Inequality

    ERIC Educational Resources Information Center

    Fasang, Anette Eva

    2012-01-01

    How do social policies shape life courses, and which consequences do different life course patterns hold for individuals? This article engages the example of retirement in Germany and Britain to analyze life course patterns and their consequences for income inequality. Sequence analysis is used to measure retirement trajectories. The liberal…