Science.gov

Sample records for current tax structure

  1. Structuring group medical practices: tax planning aspects.

    PubMed

    Gassman, A S; Conetta, T F

    1992-01-01

    This article is the first in a series addressing the structuring of group medical practice entities, shareholder relationships, and general representation factors. In this article, a general background in federal tax planning is provided, including strategies for minimization of income tax payment and the potential problems that may be encountered when a group practice is not carefully structured.

  2. End-use taxes: Current EIA practices

    SciTech Connect

    Not Available

    1994-08-17

    There are inconsistencies in the EIA published end-use price data with respect to Federal, state, and local government sales and excise taxes; some publications include end-use taxes and others do not. The reason for including these taxes in end-use energy prices is to provide consistent and accurate information on the total cost of energy purchased by the final consumer. Preliminary estimates are made of the effect on prices (bias) reported in SEPER (State Energy Price and Expenditure Report) resulting from the inconsistent treatment of taxes. EIA has undertaken several actions to enhance the reporting of end-use energy prices.

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  4. 47 CFR 32.4100 - Net current deferred operating income taxes.

    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. 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...

  5. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  6. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  8. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  9. Tuition Tax Credits: A Review of Current Proposals and Their Potential Impacts.

    ERIC Educational Resources Information Center

    Picus, Larry

    The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax…

  10. 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... 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...

  11. 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... 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...

  12. 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... 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...

  13. 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... 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...

  14. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  15. Current topics on software use in medicinal chemistry: intellectual property, taxes, and regulatory issues.

    PubMed

    Duardo-Sánchez, Aliuska; Patlewicz, Grace; López-Díaz, Antonio

    2008-01-01

    In recent times, there has been an increased use of software and computational models in Medicinal Chemistry, both for the prediction of effects such as drug-target interactions, as well as for the development of (Quantitative) Structure-Activity Relationships ((Q)SAR). Whilst the ultimate goal of Medicinal Chemistry research is for the discovery of new drug candidates, a secondary yet important outcome that results is in the creation of new computational tools. The adoption of computational tools by medicinal chemists is sadly, and all too often accompanied, by a lack of understanding of the legal aspects related to software and model use, that is, the copyright protection of new medicinal chemistry software and software-mediated discovered products. This article aims to provide a reference to the various legal avenues that are available for the protection of software, and the acceptance and legal treatment of scientific results and techniques derived from such software. An overview of relevant international tax issues is also presented. We have considered cases of patents protecting software, models, and/or new compounds discovered using methods such as molecular modeling or QSAR. This paper has been written and compiled by the authors as a review of current topics and trends on the legal issues in certain fields of Medicinal Chemistry and as such is not intended to be exhaustive.

  16. Studies in Income Distribution. Estimation of Social Security Taxes on the March Current Population Survey. No. 4.

    ERIC Educational Resources Information Center

    Bridges, Benjamin, Jr.; Johnston, Mary P.

    The impact of the tax-transfer system on the distribution of income among economic units is the subject of a number of studies by the Office of Research and Statistics of the Social Security Administration. One of the most important data sources for the work is the Census Bureau's March Current Population Survey (CPS). To conduct such studies, the…

  17. Demonstration of antibodies to human T-cell lymphotropic virus-I tax in patients with the cutaneous T-cell lymphoma, mycosis fungoides, who are seronegative for antibodies to the structural proteins of the virus.

    PubMed

    Pancake, B A; Wassef, E H; Zucker-Franklin, D

    1996-10-15

    Although most patients with the cutaneous T-cell lymphoma, mycosis fungoides (MF), are seronegative for human T-cell lymphotropic virus-I or -II (HTLV-I/II) when tested by assays that measure only antibodies to the viral structural proteins, the majority of such patients harbor HTLV-I-related pol and tax proviral sequences that encode proteins not included in routinely used serologic tests. Tax mRNA has also been detected in their peripheral blood mononuclear cells (PBMC). Therefore, it seemed possible that these patients have antibodies to the tax protein. To investigate this, enzyme-linked immunosorbent assays (ELI-SAs) and Western blot assays were set up, using as antigens the full-length HTLV-I tax cloned from the prototypic HTLV-I-infected cell line, C91PL, and from PBMC of a MF patient, as well as a synthetic peptide made to the carboxy-terminal 20 amino acids of tax-I. Of 60 MF patients whose PBMC were shown to be positive for tax proviral DNA and mRNA, 50 (83%) were shown to have tax antibodies. The antigen derived from the MF patient was most useful in detecting such antibodies. These results demonstrate the need for including other HTLV-related antigens in addition to gag and env in serologic tests used to identify HTLV-infected individuals. The findings underscore the fact that individuals considered seronegative on the basis of currently used tests can be infected with HTLV.

  18. Chromatin structure of recombinant Moloney murine leukemia virus proviral DNAs that contain tax-responsive sequences from human T-cell lymphotropic virus type II in the presence and absence of tax.

    PubMed Central

    Kitado, H; Fan, H

    1989-01-01

    Human T-cell lymphotropic virus types I and II (HTLV-I and HTLV-II) are replication-competent retroviruses which contain two additional regulatory proteins, tax and rex. tax is a transcriptional transactivator of the HTLV-I or HTLV-II long terminal repeat (LTR) and also of some heterologous promoters. To investigate the mechanism of tax transactivation, we used chimeric Moloney murine leukemia viruses (M-MuLVs) with LTRs containing tax-responsive sequences from the HTLV-II LTR (nucleotides -273 to -32). Mo+HTLV-II+ M-MuLV contained the HTLV II sequences inserted into the wild-type M-MuLV LTR at nucleotide -150, whereas delta Mo+HTLV-II+ M-MuLV contained the same sequences inserted into an M-MuLV LTR lacking its own enhancer region. HTLV-II tax (tax II)-positive mouse cells (15S-5a) infected with Mo+HTLV-II+ M-MuLV or delta Mo+HTLV-II+ M-MuLV showed higher rates of viral transcription in nuclear run-on assays than did infected tax-negative NIH 3T3 cells. The chromatin structure of these viruses was investigated by high-resolution mapping of DNase I-hypersensitive (HS) sites. Three prominent HS sites were associated with HTLV-II sequences in proviral chromatin both in tax-positive and in tax-negative cells. The spacing resembled that of the 21-base-pair (bp) repeats, but the HS sites were displaced approximately 50 bp upstream of the 21-bp repeats. This suggested that cellular proteins bound to the HTLV-II sequences in the presence or absence of tax. No direct effect of tax on chromatin structure was found. These in vivo results were consistent with results of in vitro DNase footprinting studies performed by other investigators. Images PMID:2786092

  19. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  20. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  1. Simulating Dark Current in NLC Structures

    SciTech Connect

    Ng, C.K.; Folwell, N.; Guetz, A.; Ivanov, V.; Lee, L.Q.; Li, Z.H.; Schussman, G.; Ko, K.; /SLAC

    2007-10-11

    Dark current generation and capture are of great importance in high gradient accelerating structure R&D especially for the NLC which aims to operate at 65 MV/m with specific limits on dark current and RF breakdown rates. Although considerable effort has been devoted to building and testing various types of structures to meet these requirements, few theoretical studies have been done to understand these effects in actual structures. This paper focuses on the simulation of dark current in a NLC test structure for which experimental data are available. The parallel time-domain field solver Tau3P and the parallel particle tracking code Track3P are used together to simulate, for the first time, a dark current pulse to compare with the data measured downstream. Results from SLAC X-band 30-cell constant impedance structure for RF drive pulses with different rise times are presented and discussed.

  2. 26 CFR 157.6151-1 - Time and place for paying of tax shown on returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING... tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code...

  3. Structure of the Magnetotail Current Sheet

    NASA Technical Reports Server (NTRS)

    Larson, Douglas J.; Kaufmann, Richard L.

    1996-01-01

    An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in which ion orbits were traced. The region -20 R(E) less than x less than -14 R(E) in geocentric solar magnetospheric coordinates was studied. Emphasis was placed on identifying the categories of ion orbits which contribute most to the cross-tail current and on gaining physical insight into the manner by which the ions carry the observed current distribution. Ions that were trapped near z = 0, ions that magnetically mirrored throughout the current sheet, and ions that mirrored near the Earth all were needed. The current sheet structure was determined primarily by ion magnetization currents. Electrons of the observed energies carried relatively little cross-tail current in these quiet time current sheets. Distribution functions were generated and integrated to evaluate fluid parameters. An earlier model in which B depended only on z produced a consistent current sheet, but it did not provide a realistic representation of the Earth's middle magnetotail. In the present study, B changed substantially in the x and z directions but only weakly in the y direction within our region of interest. Plasmas with three characteristic particle energies were used with each of the magnetic field models. A plasma was found for each model in which the density, average energy, cross-tail current, and bulk flow velocity agreed well with satellite observations.

  4. Structure of the Magnetotail Current Sheet

    NASA Technical Reports Server (NTRS)

    Larson, Douglas J.; Kaufmann, Richard L.

    1996-01-01

    An orbit tracing technique was used to generate current sheets for three magnetotail models. Groups of ions were followed to calculate the resulting cross-tail current. Several groups then were combined to produce a current sheet. The goal is a model in which the ions and associated electrons carry the electric current distribution needed to generate the magnetic field B in which ion orbits were traced. The region -20 R(sub E) less than x less than - 14 R(sub E) in geocentric solar magnetospheric coordinates was studied. Emphasis was placed on identifying the categories of ion orbits which contribute most to the cross-tail current and on gaining physical insight into the manner by which the ions carry the observed current distribution. Ions that were trapped near z = 0, ions that magnetically mirrored throughout the current sheet, and ions that mirrored near the Earth all were needed. The current sheet structure was determined primarily by ion magnetization currents. Electrons of the observed energies carried relatively little cross-tail current in these quiet time current sheets. Distribution functions were generated and integrated to evaluate fluid parameters. An earlier model in which B depended only on z produced a consistent current sheet, but it did not provide a realistic representation of the Earth's middle magnetotail. In the present study, B changed substantially in the x and z directions but only weakly in the y direction within our region of interest. Plasmas with three characteristic particle energies were used with each of the magnetic field models. A plasma was found for each model in which the density, average energy, cross-tail current, and bulk flow velocity agreed well with satellite observations.

  5. Variable energy constant current accelerator structure

    DOEpatents

    Anderson, Oscar A.

    1990-01-01

    A variable energy, constant current ion beam accelerator structure is disclosed comprising an ion source capable of providing the desired ions, a pre-accelerator for establishing an initial energy level, a matching/pumping module having means for focusing means for maintaining the beam current, and at least one main accelerator module for continuing beam focus, with means capable of variably imparting acceleration to the beam so that a constant beam output current is maintained independent of the variable output energy. In a preferred embodiment, quadrupole electrodes are provided in both the matching/pumping module and the one or more accelerator modules, and are formed using four opposing cylinder electrodes which extend parallel to the beam axis and are spaced around the beam at 90.degree. intervals with opposing electrodes maintained at the same potential. Adjacent cylinder electrodes of the quadrupole structure are maintained at different potentials to thereby reshape the cross section of the charged particle beam to an ellipse in cross section at the mid point along each quadrupole electrode unit in the accelerator modules. The beam is maintained in focus by alternating the major axis of the ellipse along the x and y axis respectively at adjacent quadrupoles. In another embodiment, electrostatic ring electrodes may be utilized instead of the quadrupole electrodes.

  6. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  7. Ocean currents help explain population genetic structure

    PubMed Central

    White, Crow; Selkoe, Kimberly A.; Watson, James; Siegel, David A.; Zacherl, Danielle C.; Toonen, Robert J.

    2010-01-01

    Management and conservation can be greatly informed by considering explicitly how environmental factors influence population genetic structure. Using simulated larval dispersal estimates based on ocean current observations, we demonstrate how explicit consideration of frequency of exchange of larvae among sites via ocean advection can fundamentally change the interpretation of empirical population genetic structuring as compared with conventional spatial genetic analyses. Both frequency of larval exchange and empirical genetic difference were uncorrelated with Euclidean distance between sites. When transformed into relative oceanographic distances and integrated into a genetic isolation-by-distance framework, however, the frequency of larval exchange explained nearly 50 per cent of the variance in empirical genetic differences among sites over scales of tens of kilometres. Explanatory power was strongest when we considered effects of multiple generations of larval dispersal via intermediary locations on the long-term probability of exchange between sites. Our results uncover meaningful spatial patterning to population genetic structuring that corresponds with ocean circulation. This study advances our ability to interpret population structure from complex genetic data characteristic of high gene flow species, validates recent advances in oceanographic approaches for assessing larval dispersal and represents a novel approach to characterize population connectivity at small spatial scales germane to conservation and fisheries management. PMID:20133354

  8. Ocean currents help explain population genetic structure.

    PubMed

    White, Crow; Selkoe, Kimberly A; Watson, James; Siegel, David A; Zacherl, Danielle C; Toonen, Robert J

    2010-06-07

    Management and conservation can be greatly informed by considering explicitly how environmental factors influence population genetic structure. Using simulated larval dispersal estimates based on ocean current observations, we demonstrate how explicit consideration of frequency of exchange of larvae among sites via ocean advection can fundamentally change the interpretation of empirical population genetic structuring as compared with conventional spatial genetic analyses. Both frequency of larval exchange and empirical genetic difference were uncorrelated with Euclidean distance between sites. When transformed into relative oceanographic distances and integrated into a genetic isolation-by-distance framework, however, the frequency of larval exchange explained nearly 50 per cent of the variance in empirical genetic differences among sites over scales of tens of kilometres. Explanatory power was strongest when we considered effects of multiple generations of larval dispersal via intermediary locations on the long-term probability of exchange between sites. Our results uncover meaningful spatial patterning to population genetic structuring that corresponds with ocean circulation. This study advances our ability to interpret population structure from complex genetic data characteristic of high gene flow species, validates recent advances in oceanographic approaches for assessing larval dispersal and represents a novel approach to characterize population connectivity at small spatial scales germane to conservation and fisheries management.

  9. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax…

  10. Pure spin current in lateral structures

    NASA Astrophysics Data System (ADS)

    Chen, Shuhan

    Spintronics, a frontier academic research area, is advancing rapidly in recent years. It has been chosen as one of the promising candidates for overcoming the obstacles in continuing the "Moore's Law" of the electronics industry. Spintronics employs both spin and charge degrees of freedom of electrons to reduce energy consumption and increase the flexibility of IC design. To achieve this, it is extremely important to understand the generation, transport, and detection of the spin polarized current (spin current). In this work we use a mesoscopic metallic spintronic structure-nonlocal spin valve (NLSV)-for fundamental studies of spintronics. A nonlocal spin valve consists of two ferromagnetic electrodes (a spin injector and a spin detector) bridged by a non-magnetic spin channel. A thin aluminum oxide barrier (~ 2 - 3 nm) has been shown to effectively enhance the spin injection and detection polarizations. We have studied spin injection and detection in these nanoscale structures. Several topics will be discussed in this work. In Chapter 4 we explore spin transport in NLSVs with Ag channels. Substantial spin signals are observed. The temperature dependence of the spin signals indicates long spin diffusion lengths and low surface spin-flip rate in the mesoscopic Ag channels. Chapter 5 will focus on the asymmetric spin absorption across the low-resistance AlOx barriers in NLSVs. This effect allows for a more simplified and efficient detection scheme for the spin accumulation. Then in Chapter 6 we report a large spin signal owing to a highly resistive break-junction. We have also developed a model to describe the spin-charge coupling effect which enables the large spin signal. In the end, Spin Hall Effect (SHE) is investigated in Chapter 7. A mesoscopic Pt film is utilized to inject a spin accumulation into a mesoscopic Cu channel via the SHE. The spin accumulation in Cu can be detected by the nonlocal method. The reciprocal effect -- the inverse Spin Hall Effect - (i

  11. Can Soft Drink Taxes Reduce Population Weight?

    PubMed

    Fletcher, Jason M; Frisvold, David; Tefft, Nathan

    2010-01-01

    Soft drink consumption has been hypothesized as one of the major factors in the growing rates of obesity in the US. Nearly two-thirds of all states currently tax soft drinks using excise taxes, sales taxes, or special exemptions to food exemptions from sales taxes to reduce consumption of this product, raise revenue, and improve public health. In this paper, we evaluate the impact of changes in state soft drink taxes on body mass index (BMI), obesity, and overweight. Our results suggest that soft drink taxes influence BMI, but that the impact is small in magnitude.

  12. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  13. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  14. Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

    PubMed

    Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

    2015-09-15

    Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control.

  15. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  16. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  17. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  18. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This...

  19. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  20. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  1. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  2. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during... and Local Income Taxes, 7400 Nonoperating Taxes, 7600 Extraordinary Items. (b) If significant,...

  3. Structural Estimation of Family Labor Supply with Taxes: Estimating a Continuous Hours Model Using a Direct Utility Specification

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper proposes a new method for estimating family labor supply in the presence of taxes. This method accounts for continuous hours choices, measurement error, unobserved heterogeneity in tastes for work, the nonlinear form of the tax code, and fixed costs of work in one comprehensive specification. Estimated on data from the 2001 PSID, the…

  4. Planning, Promoting and Passing School Tax Issues. [Revised Edition].

    ERIC Educational Resources Information Center

    Whitman, Robert L.; Pittner, Nicholas A.

    This book provides Ohio citizens with information on school tax issues and levy campaigning. The material is presented in a structural step-by-step process that lends itself to the practical application for preparing a levy. This book is a guide to understanding various tax issues, tax reduction factors, and the changing tax duplicate that affects…

  5. Health reform through tax reform: a primer.

    PubMed

    Furman, Jason

    2008-01-01

    Tax incentives for employer-sponsored insurance and other medical spending cost about $200 billion annually and have pervasive effects on coverage and costs. This paper surveys a range of proposals to reform health care, either by adding new tax incentives or by limiting or replacing the existing tax incentives. Replacing the current tax preference for insurance with an income-related, refundable tax credit has the potential to expand coverage and reduce inefficient spending at no net federal cost. But such an approach by itself would entail substantial risks, so complementary reforms to the insurance market are essential to ensure success.

  6. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  7. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  8. Particle accelerations and current structures of Weibel and Filamentation instabilities

    NASA Astrophysics Data System (ADS)

    Ryu, C. M.; Huynh, C. T.

    2015-12-01

    Particle accelerations of the Wibel instability (WI) and the Filamentation instability(FI) are studied by using PIC simuations, comparing them side-by-side. Although two instabilities are almost identical in the linear growth phase, significant differences are found in the nonlinear phase in their particle accelerations and current structures. The FI shows enhanced electron acceleration, whereas particle acceleration is almost absent in the WI. The different particle accelerations between the FI and the WI seem to be associated with their different current structures; a hollow electron current structure for the FI and a center filled current structure for that of the WI. Different electron distributions seem to bring in different current filament structures, eventually leading to different magnetic characteristics.

  9. Tax issues and incentives for biomass products

    SciTech Connect

    Martin, K.

    1995-11-01

    The more sophisticated developers of biomass projects figure out ways to structure their projects to take advantage of tax subsidies. The federal government offers at least eight tax subsidies for biomass. This is rather like building a house. One tries to design the house to build in as many of these features as possible. The more tax benefits that can be built into the ownership structure for a project, the less the project will cost at the end of the day.

  10. Current-confinement structure and extremely high current density in organic light-emitting transistors.

    PubMed

    Sawabe, Kosuke; Imakawa, Masaki; Nakano, Masaki; Yamao, Takeshi; Hotta, Shu; Iwasa, Yoshihiro; Takenobu, Taishi

    2012-12-04

    Extremely high current densities are realized in single-crystal ambipolar light-emitting transistors using an electron-injection buffer layer and a current-confinement structure via laser etching. Moreover, a linear increase in the luminance was observed at current densities of up to 1 kA cm(-2) , which is an efficiency-preservation improvement of three orders of magnitude over conventional organic light-emitting diodes (OLEDs) at high current densities.

  11. 26 CFR 157.5891-1 - Imposition of excise tax on structured settlement factoring transactions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... structured settlement is domiciled and provides for the entry of an order, judgment, or decree described in... order, judgment, or decree. (2) Applicable state court means, with respect to any applicable state... settlement payments are acquired. (4) Qualified order means a final order, judgment, or decree that—...

  12. Low dark current N structure superlattice MWIR photodetectors

    NASA Astrophysics Data System (ADS)

    Salihoglu, Omer; Muti, Abdullah; Turan, Rasit; Ergun, Yuksel; Aydinli, Atilla

    2014-06-01

    Commercially available read out integrated circuits (ROICs) require the FPA to have high dynamic resistance area product at zero bias (R0A) which is directly related to dark current of the detector. Dark current arises from bulk and surface contributions. Recent band structure engineering studies significantly suppressed the bulk contribution of the type-II superlattice infrared photodetectors (N structure, M structure, W structure). In this letter, we will present improved dark current results for unipolar barrier complex supercell superlattice system which is called as "N structure". The unique electronic band structure of the N structure increases electron-hole overlap under bias, significantly. N structure aims to improve absorption by manipulating electron and hole wavefunctions that are spatially separated in T2SLs, increasing the absorption while decreasing the dark current. In order to engineer the wavefunctions, we introduce a thin AlSb layer between InAs and GaSb layers in the growth direction which also acts as a unipolar electron barrier. Despite the difficulty of perfect lattice matching of InAs and AlSb, such a design is expected to reduce dark current. Experiments were carried out on Single pixel with mesa sizes of 100 × 100 - 700 × 700 μm photodiodes. Temperature dependent dark current with corresponding R0A resistance values are reported.

  13. Structure of the Jovian Magnetodisk Current Sheet: Initial Galileo Observations

    NASA Technical Reports Server (NTRS)

    Russell, C. T.; Huddleston, D. E.; Khurana, K. K.; Kivelson, M. G.

    2001-01-01

    The ten-degree tilt of the Jovian magnetic dipole causes the magnetic equator to move back and forth across Jupiter's rotational equator and tile Galileo orbit that lies therein. Beyond about 24 Jovian radii, the equatorial current sheet thins and tile magnetic structure changes from quasi-dipolar into magnetodisk-like with two regions of nearly radial but antiparallel magnetic field separated by a strong current layer. The magnetic field at the center of the current sheet is very weak in this region. Herein we examine tile current sheet at radial distances from 24 55 Jovian radii. We find that the magnetic structure very much resembles tile structure seen at planetary magnetopause and tail current sheet crossings. Tile magnetic field variation is mainly linear with little rotation of the field direction, At times there is almost no small-scale structure present and the normal component of the magnetic field is almost constant through the current sheet. At other times there are strong small-scale structures present in both the southward and northward directions. This small-scale structure appears to grow with radial distance and may provide the seeds for tile explosive reconnection observed at even greater radial distances oil tile nightside. Beyond about 40 Jovian radii, the thin current sheet also appears to be almost constantly in oscillatory motion with periods of about 10 min. The amplitude of these oscillations also appears to grow with radial distance. The source of these fluctuations may be dynamical events in tile more distant magnetodisk.

  14. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  15. Structural Learning Theory: Current Status and New Perspectives.

    ERIC Educational Resources Information Center

    Scandura, Joseph M.

    2001-01-01

    Presents the current status and new perspectives on the Structured Learning Theory (SLT), with special consideration given to how SLT has been influenced by recent research in software engineering. Topics include theoretical constructs; content domains; structural analysis; cognition; assessing behavior potential; and teaching and learning issues,…

  16. Three-dimensional structure of dilute pyroclastic density currents

    NASA Astrophysics Data System (ADS)

    Andrews, B. J.

    2013-12-01

    Unconfined experimental density currents dynamically similar to pyroclastic density currents (PDCs) suggest that cross-stream motions of the currents and air entrainment through currents' lateral margins strongly affects PDC behavior. Experiments are conducted within an air-filled tank 8.5 m long by 6.1 m wide by 2.6 m tall. Currents are generated by feeding heated powders down a chute into the tank at controlled rates to form dilute, particle-laden, turbulent gravity currents that are fed for 30 to 600 seconds. Powders include 5 μm aluminum oxide, 25 μm talc, 27 μm walnut, 76 μm glass beads and mixtures thereof. Experiments are scaled such that Froude, densimetric and thermal Richardson, particle Stokes and Settling numbers, and thermal to kinetic energy densities are all in agreement with dilute PDCs; experiments have lower Reynolds numbers that natural currents, but the experiments are fully turbulent, thus the large scale structures should be similar. The experiments are illuminated with 3 orthogonal laser sheets (650, 532, and 450 nm wavelengths) and recorded with an array of HD video cameras and a high speed camera (up to 3000 fps); this system provides synchronous observation of a vertical streamwise and cross-stream planes, and a horizontal plane. Ambient temperature currents tend to spread out radially from the source and have long run out distances, whereas warmer currents tend to focus along narrow sectors and have shorter run outs. In addition, when warm currents lift off to form buoyant plumes, lateral spreading ceases. The behavior of short duration currents are dominated by the current head; as eruption duration increases, current transport direction tends to oscillate back and forth (this is particularly true for ambient temperature currents). Turbulent structures in the horizontal plane show air entrainment and advection downstream. Eddies illuminated by the vertical cross-stream laser sheet often show vigorous mixing along the current margins

  17. 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... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  18. 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... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  19. 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... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  20. 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... generated the prepaid income tax or deferred income tax are reclassified from long-term or non-current status to current status, the appropriate deferred income tax shall be reclassified from this account...

  1. Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

    PubMed Central

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

  2. Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

    PubMed

    Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

    2015-01-01

    Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

  3. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    .... If the amount of the delinquent tax is less than the amount of the proposed payment, the difference... right of possessions of the security property or the use of essential water, the County Supervisor will... amount of the delinquent taxes plus the amount of any accrued penalty to bring taxes current. (1) In...

  4. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  5. Eddy current power loss in structural steel due to cables carrying current in a perpendicular direction

    SciTech Connect

    Namjoshi, K.V.; Lavers, J.D.; Biringer, P.P. . Dept. of Electrical and Computer Engineering)

    1994-01-01

    This paper deals with eddy current power loss in structural steel, in the vicinity of cables carrying current in a perpendicular direction. The configuration is approximated by a long cylinder perpendicular to a filament current. An analytical method is used. Expressions are provided which describe the frequency dependence of the power loss. The influence of the permeability and the physical dimensions is considered. Formulae are given for the impedance of the cylinder in different frequency regions. Numerical results are presented to show the behavior.

  6. Dark Current Simulation for Linear Collider Accelerator Structures

    SciTech Connect

    Ng, C.K.; Li, Z.; Zhan, X.; Srinivas, V.; Wang, J.; Ko, K.; /SLAC

    2011-08-25

    The dynamics of field-emitted electrons in the traveling wave fields of a constant gradient (tapered) disk-loaded waveguide is followed numerically. Previous simulations have been limited to constant impedance (uniform) structures for sake of simplicity since only the fields in a unit cell is needed. Using a finite element field solver on a parallel computer, the fields in the tapered structure can now be readily generated. We will obtain the characteristics of the dark current emitted from both structure types and compare the two results with and without the effect of secondary electrons. The NLC and JLC detuned structures are considered to study if dark current may pose a problem for high gradient acceleration in the next generation of Linear Colliders.

  7. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

  8. Structure of current and plasma in current sheets depending on the conditions of sheet formation

    NASA Astrophysics Data System (ADS)

    Frank, A. G.; Ostrovskaya, G. V.; Yushkov, E. V.; Artemyev, A. V.; Satunin, S. N.

    2017-01-01

    The structure of current sheets created under laboratory conditions is characterized by a large variety, which depends substantially on the conditions under which the sheet if formed. In this work, we present the results of an experimental study of the structure and evolution of current sheets that were formed in magnetic configurations with a singular line of the X type. It has been shown that the change in the transverse magnetic field gradient, the strength of the longitudinal magnetic field, and the mass of the ions in plasma makes it possible to significantly vary the main parameters of the current sheets. This offers the challenges of using laboratory experimental results for analyzing and simulating the cosmophysical processes.

  9. 26 CFR 157.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...

  10. Easy Money: Tax Exporting and State Support for Higher Education

    ERIC Educational Resources Information Center

    Foster, John M.; Fowles, Jacob

    2016-01-01

    There is a substantial literature that assesses the effects of tax-exporting capacities on the tax structures and aggregate spending levels that state governments choose to implement, but no work exists that isolates the effects of state tax exporting on higher education spending. Using state-level data for 1989, 1995, 2002, and 2007, we estimate…

  11. Structural Learning Theory: Current Status and New Perspectives.

    ERIC Educational Resources Information Center

    Scandura, Joseph M.

    This paper discusses the current status of and new perspectives on the Structural Learning Theory (SLT). Special consideration is given to how SLT has been influenced by recent research in software engineering, and the range of possibilities it opens for instructional research and practice in the 21st century. Starting with fundamental precepts of…

  12. The effects of carbon tax on the Oregon economy and state greenhouse gas emissions

    NASA Astrophysics Data System (ADS)

    Rice, A. L.; Butenhoff, C. L.; Renfro, J.; Liu, J.

    2014-12-01

    Of the numerous mechanisms to mitigate greenhouse gas emissions on statewide, regional or national scales in the United States, a tax on carbon is perhaps one of the simplest. By taxing emissions directly, the costs of carbon emissions are incorporated into decision-making processes of market actors including consumers, energy suppliers and policy makers. A carbon tax also internalizes the social costs of climate impacts. In structuring carbon tax revenues to reduce corporate and personal income taxes, the negative incentives created by distortionary income taxes can be reduced or offset entirely. In 2008, the first carbon tax in North America across economic sectors was implemented in British Columbia through such a revenue-neutral program. In this work, we investigate the economic and environmental effects of a carbon tax in the state of Oregon with the goal of informing the state legislature, stakeholders and the public. The study investigates 70 different economic sectors in the Oregon economy and six geographical regions of the state. The economic model is built upon the Carbon Tax Analysis Model (C-TAM) to provide price changes in fuel with data from: the Energy Information Agency National Energy Modeling System (EIA-NEMS) Pacific Region Module which provides Oregon-specific energy forecasts; and fuel price increases imposed at different carbon fees based on fuel-specific carbon content and current and projected regional-specific electricity fuel mixes. CTAM output is incorporated into the Regional Economic Model (REMI) which is used to dynamically forecast economic impacts by region and industry sector including: economic output, employment, wages, fiscal effects and equity. Based on changes in economic output and fuel demand, we further project changes in greenhouse gas emissions resulting from economic activity and calculate revenue generated through a carbon fee. Here, we present results of this modeling effort under different scenarios of carbon fee and

  13. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... certain highly structured arrangements that produce inappropriate foreign tax credit results. FOR...

  14. Tax barriers to solar central receiver generation technology

    SciTech Connect

    Jenkins, A.F.; Reilly, H.E.

    1994-12-31

    Tax loads and required revenues are estimated for current and future solar central receiver and gas-fired plants competing in the same market. An economic measure of tax equity is used to evaluate the equity of the tax loads under past and present tax codes. The same measure is used to devise a tax strategy which produces the following two types of equitable taxation: (1) the two plants carry nearly equal tax loads, and (2) local, state and federal governments receive the same distribution of revenues from the solar plant as from the gas-fired plant `Me results show that central receivers (and likely other capital-intensive technologies) carry higher tax loads compared to competing gasfired generation, that tax loads are highly correlated with competitiveness, and that equitable taxation is feasible within the boundaries of the study.

  15. The detailed spatial structure of field-aligned currents comprising the substorm current wedge

    NASA Astrophysics Data System (ADS)

    Murphy, Kyle R.; Mann, Ian R.; Rae, I. Jonathan; Waters, Colin L.; Frey, Harald U.; Kale, Andy; Singer, Howard J.; Anderson, Brian J.; Korth, Haje

    2013-12-01

    We present a comprehensive two-dimensional view of the field-aligned currents (FACs) during the late growth and expansion phases for three isolated substorms utilizing in situ observations from the Active Magnetosphere and Planetary Electrodynamics Response Experiment and from ground-based magnetometer and optical instrumentation from the Canadian Array for Realtime Investigations of Magnetic Activity and Time History of Events and Macroscale Interactions during Substorms ground-based arrays. We demonstrate that the structure of FACs formed during the expansion phase and associated with the substorm current wedge is significantly more complex than a simple equivalent line current model comprising a downward FAC in the east and upward FAC in the west. This two-dimensional view demonstrates that azimuthal bands of upward and downward FACs with periodic structuring in latitude form across midnight and can span up to 8 h of magnetic local time. However, when averaged over latitude, the overall longitudinal structure of the net FACs resembles the simpler equivalent line current description of the substorm current wedge (SCW). In addition, we demonstrate that the upward FAC elements of the structured SCW are spatially very well correlated with discrete aurora during the substorm expansion phase and that discrete changes in the FAC topology are observed in the late growth phase prior to auroral substorm expansion phase onset. These observations have important implications for determining how the magnetosphere and ionosphere couple during the late growth phase and expansion phase, as well as providing important constraints on the magnetospheric generator of the FACs comprising the SCW.

  16. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  17. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis.

  18. Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission

    NASA Technical Reports Server (NTRS)

    Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland, D. E.; Jones, S.; Heinselman, C. J.

    2011-01-01

    The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

  19. Current Closure in the Auroral Ionosphere: Results from the Auroral Current and Electrodynamics Structure Rocket Mission

    NASA Technical Reports Server (NTRS)

    Kaeppler, S. R.; Kletzing, C. A.; Bounds, S. R.; Gjerloev, J. W.; Anderson, B. J.; Korth, H.; LaBelle, J. W.; Dombrowski, M. P.; Lessard, M.; Pfaff, R. F.; Rowland D. E.; Jones, S.; Heinselman, C. J.

    2012-01-01

    The Auroral Current and Electrodynamics Structure (ACES) mission consisted of two sounding rockets launched nearly simultaneously from Poker Flat Research Range, AK on January 29, 2009 into a dynamic multiple-arc aurora. The ACES rocket mission was designed to observe electrodynamic and plasma parameters above and within the current closure region of the auroral ionosphere. Two well instrumented payloads were flown along very similar magnetic field footprints, at different altitudes, with small temporal separation between both payloads. The higher altitude payload (apogee 360 km), obtained in-situ measurements of electrodynamic and plasma parameters above the current closure region to determine the input signature. The low altitude payload (apogee 130 km), made similar observations within the current closure region. Results are presented comparing observations of the electric fields, magnetic components, and the differential electron energy flux at magnetic footpoints common to both payloads. In situ data is compared to the ground based all-sky imager data, which presents the evolution of the auroral event as the payloads traversed through magnetically similar regions. Current measurements derived from the magnetometers on the high altitude payload observed upward and downward field-aligned currents. The effect of collisions with the neutral atmosphere is investigated to determine if it is a significant mechanism to explain discrepancies in the low energy electron flux. The high altitude payload also observed time-dispersed arrivals in the electron flux and perturbations in the electric and magnetic field components, which are indicative of Alfven waves.

  20. Critical currents in A-15 structure Nb3Al converted from cold-worked bcc structure

    NASA Technical Reports Server (NTRS)

    Woollam, J. A.; Alterovitz, S. A.; Haugland, E.; Webb, G. W.

    1980-01-01

    The paper considers critical currents in A-15 structure Nb3Al converted from a cold-worked bcc structure. Nb3Al prepared in the ductile phase by quenching and mechanical working followed by conversion to the A-15 structure could carry currents above 10 to the 9th power A/sq m in fields near 20 T. These critical currents are comparable to those of Nb3Ge and V3Ga which are closest competing materials for use in high fields; further enhancement of the critical current is possible if thermal treatments are optimized.

  1. Computational structures technology at Grumman: Current practice/future needs

    NASA Technical Reports Server (NTRS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-01-01

    The current practice for the design analysis of new airframe structural systems is to construct a master finite element model of the vehicle in order to develop internal load distributions. The inputs to this model include the geometry which is taken directly from CADAM and CATIA structural layout and aerodynamic loads and mass distribution computer models. This master model is sufficiently detailed to define major load paths and for the computation of dynamic mode shapes and structural frequencies, but not detailed enough to define local stress gradients and notch stresses. This master model is then used to perform structural optimization studies that will provide minimum weights for major structural members. The post-processed output from the master model, load, stress, and strain analysis is then used by structural analysts to perform detailed stress analysis of local regions in order to design local structure with all its required details. This local analysis consists of hand stress analysis and life prediction analysis with the assistance of manuals, design charts, computer stress and structural life analysis and sometimes finite element or boundary element analysis. The resulting design is verified by fatigue tests.

  2. Computational structures technology at Grumman: Current practice/future needs

    NASA Astrophysics Data System (ADS)

    Pifko, Allan B.; Eidinoff, Harvey

    1992-05-01

    The current practice for the design analysis of new airframe structural systems is to construct a master finite element model of the vehicle in order to develop internal load distributions. The inputs to this model include the geometry which is taken directly from CADAM and CATIA structural layout and aerodynamic loads and mass distribution computer models. This master model is sufficiently detailed to define major load paths and for the computation of dynamic mode shapes and structural frequencies, but not detailed enough to define local stress gradients and notch stresses. This master model is then used to perform structural optimization studies that will provide minimum weights for major structural members. The post-processed output from the master model, load, stress, and strain analysis is then used by structural analysts to perform detailed stress analysis of local regions in order to design local structure with all its required details. This local analysis consists of hand stress analysis and life prediction analysis with the assistance of manuals, design charts, computer stress and structural life analysis and sometimes finite element or boundary element analysis. The resulting design is verified by fatigue tests.

  3. 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)

  4. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  5. Structure of High Latitude Currents in Magnetosphere-Ionosphere Models

    NASA Astrophysics Data System (ADS)

    Wiltberger, M.; Rigler, E. J.; Merkin, V.; Lyon, J. G.

    2017-03-01

    Using three resolutions of the Lyon-Fedder-Mobarry global magnetosphere-ionosphere model (LFM) and the Weimer 2005 empirical model we examine the structure of the high latitude field-aligned current patterns. Each resolution was run for the entire Whole Heliosphere Interval which contained two high speed solar wind streams and modest interplanetary magnetic field strengths. Average states of the field-aligned current (FAC) patterns for 8 interplanetary magnetic field clock angle directions are computed using data from these runs. Generally speaking the patterns obtained agree well with results obtained from the Weimer 2005 computing using the solar wind and IMF conditions that correspond to each bin. As the simulation resolution increases the currents become more intense and narrow. A machine learning analysis of the FAC patterns shows that the ratio of Region 1 (R1) to Region 2 (R2) currents decreases as the simulation resolution increases. This brings the simulation results into better agreement with observational predictions and the Weimer 2005 model results. The increase in R2 current strengths also results in the cross polar cap potential (CPCP) pattern being concentrated in higher latitudes. Current-voltage relationships between the R1 and CPCP are quite similar at the higher resolution indicating the simulation is converging on a common solution. We conclude that LFM simulations are capable of reproducing the statistical features of FAC patterns.

  6. Block-structured grids for complex aerodynamic configurations: Current status

    NASA Technical Reports Server (NTRS)

    Vatsa, Veer N.; Sanetrik, Mark D.; Parlette, Edward B.

    1995-01-01

    The status of CFD methods based on the use of block-structured grids for analyzing viscous flows over complex configurations is examined. The objective of the present study is to make a realistic assessment of the usability of such grids for routine computations typically encountered in the aerospace industry. It is recognized at the very outset that the total turnaround time, from the moment the configuration is identified until the computational results have been obtained and postprocessed, is more important than just the computational time. Pertinent examples will be cited to demonstrate the feasibility of solving flow over practical configurations of current interest on block-structured grids.

  7. Current halo structures in high-current plasma experiments: {theta}-pinch

    SciTech Connect

    Matveev, Yu. V.

    2007-03-15

    Experimental data elucidating mechanisms for halo formation in {theta}-pinch discharges are presented and discussed. The experiments were performed with different gases (H{sub 2}, D{sub 2}, He, and Ar) in a theta-pinch device with a porcelain vacuum chamber and an excitation coil 15 cm in diameter and 30 cm in length. The stored energy, the current in the excitation coil, and the current half-period were W = 10 kJ, I = 400 kA, and T/2 = 14 {mu}s, respectively. It is found that the plasma rings (halos) surrounding the pinch core arise as a result of coaxial pinch stratification due to both the excitation of closed currents (inductons) inside the pinch and the radial convergence of the plasma current sheaths produced after the explosion of T-layers formed near the wall in the initial stage of the discharge. It is concluded that halo structures observed in pinches, tokamaks, and other high-current devices used in controlled fusion research have the same nature.

  8. Structure and function of nucleotide sugar transporters: Current progress

    PubMed Central

    Hadley, Barbara; Maggioni, Andrea; Ashikov, Angel; Day, Christopher J.; Haselhorst, Thomas; Tiralongo, Joe

    2014-01-01

    The proteomes of eukaryotes, bacteria and archaea are highly diverse due, in part, to the complex post-translational modification of protein glycosylation. The diversity of glycosylation in eukaryotes is reliant on nucleotide sugar transporters to translocate specific nucleotide sugars that are synthesised in the cytosol and nucleus, into the endoplasmic reticulum and Golgi apparatus where glycosylation reactions occur. Thirty years of research utilising multidisciplinary approaches has contributed to our current understanding of NST function and structure. In this review, the structure and function, with reference to various disease states, of several NSTs including the UDP-galactose, UDP-N-acetylglucosamine, UDP-N-acetylgalactosamine, GDP-fucose, UDP-N-acetylglucosamine/UDP-glucose/GDP-mannose and CMP-sialic acid transporters will be described. Little is known regarding the exact structure of NSTs due to difficulties associated with crystallising membrane proteins. To date, no three-dimensional structure of any NST has been elucidated. What is known is based on computer predictions, mutagenesis experiments, epitope-tagging studies, in-vitro assays and phylogenetic analysis. In this regard the best-characterised NST to date is the CMP-sialic acid transporter (CST). Therefore in this review we will provide the current state-of-play with respect to the structure–function relationship of the (CST). In particular we have summarised work performed by a number groups detailing the affect of various mutations on CST transport activity, efficiency, and substrate specificity. PMID:25210595

  9. Structural analysis of aquaculture net cages in current

    NASA Astrophysics Data System (ADS)

    Moe, H.; Fredheim, A.; Hopperstad, O. S.

    2010-04-01

    A method for structural analysis of aquaculture net cages has been developed and verified for a netting solidity of 0.23, water current velocities from 0.1 to 0.5 m/s and relatively large deformations (volume reduction up to 70%) by comparing the numerical results to tests in a flume tank. Strength analysis was performed using commercial explicit finite element software to calculate distribution of loads in the net cage due to current, weights and gravity. The net cage was modelled using truss elements that represented several parallel twines. Sub-elements allowed the trusses to buckle in compression, and only negligible compressive forces were seen in the numerical results. Resulting drag loads and cage volume were shown to be dependent on the net cage size and weight system. Drag loads increased almost proportional to the current velocity for velocities in the range of 0.2-0.5 m/s, while the cage volume was reduced proportional to the current velocity. The calculated forces in ropes and netting of full-size net cages were well below the design capacity for current velocities up to 0.5 m/s. However, netting seams in the bottom panel of the net cage were identified as a potential problem area as the forces could reach the design capacity.

  10. Magnetic field and electric current structure in the chromosphere

    NASA Technical Reports Server (NTRS)

    Dravins, D.

    1974-01-01

    The three-dimensional vector magnetic field structure in the chromosphere above an active region is deduced by using high-resolution H-alpha filtergrams together with a simultaneous digital magnetogram. An analog model of the field is made with 400 metal wires representing field lines that outline the H-alpha structure. The height extent of the field is determined from vertical field-gradient observations around sunspots, from observed fibril heights, and from an assumption that the sources of the field are largely local. The computed electric currents (typically 10 mA/sq m) are found to flow in patterns not similar to observed features and not parallel to magnetic fields. Force structures correspond to observed solar features; the dynamics to be expected include: downward motion in bipolar areas in the lower chromosphere, an outflow of the outer chromosphere into the corona with radially outward flow above bipolar plage regions, and motion of arch filament systems.

  11. DNA-Tile Structures Induce Ionic Currents through Lipid Membranes.

    PubMed

    Göpfrich, Kerstin; Zettl, Thomas; Meijering, Anna E C; Hernández-Ainsa, Silvia; Kocabey, Samet; Liedl, Tim; Keyser, Ulrich F

    2015-05-13

    Self-assembled DNA nanostructures have been used to create man-made transmembrane channels in lipid bilayers. Here, we present a DNA-tile structure with a nominal subnanometer channel and cholesterol-tags for membrane anchoring. With an outer diameter of 5 nm and a molecular weight of 45 kDa, the dimensions of our synthetic nanostructure are comparable to biological ion channels. Because of its simple design, the structure self-assembles within a minute, making its creation scalable for applications in biology. Ionic current recordings demonstrate that the tile structures enable ion conduction through lipid bilayers and show gating and voltage-switching behavior. By demonstrating the design of DNA-based membrane channels with openings much smaller than that of the archetypical six-helix bundle, our work showcases their versatility inspired by the rich diversity of natural membrane components.

  12. Structural manipulation and tailoring of dielectric properties in SrTi1−xFexTaxO3 perovskites: Design of new lead free relaxors

    PubMed Central

    Shukla, R.; Patwe, S. J.; Deshpande, S. K.; Achary, S. N.; Krishna, P. S. R.; Shinde, A. B.; Gopalakrishnan, J.; Tyagi, A. K.

    2016-01-01

    We report composition dependent structure evolution from SrTiO3 to SrFe0.5Ta0.5O3 by powder X-ray and neutron diffraction studies of SrTi1−2xFexTaxO3 (0.00 ≤ × ≤ 0.50) compositions. Structural studies reveal cubic (Pm3m) perovskite-type structure of the parent SrTiO3 for x up to 0.075 and cation disordered orthorhombic (Pbnm) perovskite-type structure for x ≥ 0.33. A biphasic region consisting of a mixture of cubic and orthorhombic structures is found in the range for 0.10 ≤ × ≤ 0.25. Dielectric studies reveal transformation from a normal dielectric to relaxor like properties with increasing Fe3+ and Ta5+ concentration. Dielectric response is maximum at x = 0.33 in the series. The results establish a protocol for designing new lead-free relaxor materials based on the co-substitution of Fe3+ and Ta5+ for Ti4+ in SrTiO3. A complex interplay of strain effects arising from distribution of cations at the octahedral sites of the perovskite structure controls the dielectric properties. PMID:27514668

  13. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  14. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... excise taxes, social security taxes, and all other taxes assessed by Federal, State, County, Municipal... amount of each class of taxes. Note A: Taxes applicable to property construction or investments may be charged to the account in which the property construction or investment is included. Special...

  15. Self-structured, current aperture approach for bubble memory

    NASA Technical Reports Server (NTRS)

    Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Tolman, C. H.

    1985-01-01

    An approach to magnetic bubble memory which incorporates dual conductor current access drive with a self-structured (strongly interacting) bubble lattice is described. This is expected to provide higher operating speeds, defect tolerance, and higher bit density for a given bubble size as compared to present field access bubble devices. Bubble spacings of 2.5 bubble diameters are projected for a prototype device. Experimental work on device components including detectors, major/minor loops, and gates is described. Defect tolerance has also been demonstrated.

  16. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    PubMed Central

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (<$1000 per capita per year), an additional $100 tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for

  17. Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-κB activation.

    PubMed

    Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

    2013-01-01

    Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-κB) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein-protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-κB activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-κB activation, and protein-protein interactions involved in oncogenecity both in vivo and in vitro.

  18. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  19. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  20. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  1. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  2. 18 CFR 367.2360 - Account 236, Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ACT Balance Sheet Chart of Accounts Current and Accrued Liabilities § 367.2360 Account 236, Taxes... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals for taxes are found to be insufficient or excessive, corrections must be made through current...

  3. Tax planning strategies for physicians.

    PubMed

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  4. Superconducting current in hybrid structures with an antiferromagnetic interlayer

    SciTech Connect

    Zaitsev, A. V. Ovsyannikov, G. A.; Constantinian, K. Y. Kislinskii, Yu. V.; Shadrin, A. V.; Borisenko, I. V.; Komissinskiy, P. V.

    2010-02-15

    It is shown experimentally that the superconducting current density in Nb/Au/Ca{sub 1-x}Sr{sub x}CuO{sub 2}/YBa{sub 2}Cu{sub 3}O{sub 7-{delta}} hybrid superconducting heterostructures with a Ca{sub 1-x}Sr{sub x}CuO{sub 2} anti-ferromagnetic (AF) cuprate interlayer is anomalously high for interlayer thicknesses d{sub M} = 10-50 nm and the characteristic damping length for superconducting correlations is on the order of 10 nm. The experimental results are explained on the basis of theoretical analysis of a junction of two superconductors (S' and S) connected by a magnetic multilayer with the AF ordering of magnetization in the layers. It is shown that with such a magnetization ordering, anomalous proximity effect determined by the singlet component of the condensate wavefunction may take place. As a result, the critical currents in S'/I/AF/S and S'/I/N/S structures (I denotes an insulator, and N, the normal metal) may coincide in order of magnitude even when the thickness of the AF interlayer considerably exceeds the decay length of the condensate wavefunction in ferromagnetic layers.

  5. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

  6. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  7. 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…

  8. Tax Law System

    ERIC Educational Resources Information Center

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  9. Fronts and Thermohaline Structure of the Brazil Current Confluence System

    NASA Astrophysics Data System (ADS)

    Severov, Dimitri

    and Thermohaline Structure of the Brazil Current Confluence System (BCCS) are stud-ied from climatic data, "Marathon Exp. Leg.8, 1984"data, and two Sea surface temperature (SST) data bases: "Meteor satellite"(1989-1994) and "ds277-Reynolds" (1981-2000).The South Atlantic Central Water (SACW) is divided in two main types: tropical (TW) and subtropical water (ST). Water masses, fronts, inter-frontal and frontal zones are analysed and classified: a) the water masses: Tropical Low-Salinity Water, Tropical Surface Water, Tropical Tropospheric Water, Subtropical Low-Salinity Water, Subtropical Surface Water, Subtropical Tropospheric Water. T,S characteristics of intermediate, deep and bottom water defined by different authors are confirmed and completed; b) the Inter-frontal Zones: Tropical/Brazil Current Zone, Sub-tropical Zone and Subantarctic Zone; c) the Frontal Zones: Subtropical, Subantarctic and Polar, and d) the Fronts: Subtropical Front of the Brazil Current, Principal Subtropical Front, North Subtropical Front, Subtropical Surface Front, South Subtropical Front, Subantarctic Surface Front, Subantarctic Front and Polar Front. Several stable T-S relationships are found below the friction layer and at the Fronts. The maximum gradient of the oceanographic characteris-tics occurs at the Brazil Current Front, which can be any of the subtropical fronts, depending on season. Minimum mean depth of the pycnocline coincides with the fronts of the BCCS, indicating the paths of low-salinity shelf waters into the open ocean. D. N. Severov (a) , V. Pshennikov (b) and A.V. Remeslo (c) a -Sección Oceanologé Facultad de Ciencia, Universidad de la Republica, Igué 4225, 11400 ıa, a Montevideo, Uruguay. Tel. (598-2) 525-8618, Fax (598-2) 525-8617, mail: dima@fcien.edu.uy b -Instituto de Física, Facultad de Ciencias, Universidad de la Republica, Igué 4225, 11400 Mon-a tevideo, Uruguay, mail: seva@fisica.edu.uy c -Atlantic Research Inst. For Fisheries Oceanology (Atlant

  10. The ethics of sin taxes.

    PubMed

    Green, Rebecca

    2011-01-01

    ABSTRACT The current global economic crisis is forcing governments to consider a variety of methods to generate funds for infrastructure. In the United States, smoking-related illness and an obesity epidemic are forcing public health institutions to consider a variety of methods to influence health behaviors of entire target groups. In this paper, the author uses a public health nursing model, the Public Health Code of Ethics (Public Health Leadership Society, 2002), the American Nurses' Association (ANA) Code of Ethics (2001), and other relevant ethical theory to weigh and balance the arguments for and against the use of sin taxes. A position advocating the limited use of sin taxes is supported as a reasonable stance for the public health professional.

  11. 26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of the tax computed, at the rates applicable to the taxable year, on the basis of the actual taxable... payment if the estimated tax were an amount equal to a tax determined on the basis of the tax rates and..., the credits computed under the law and rates applicable to the current taxable year, and (iii) In...

  12. HTLV-2B Tax oncoprotein is modified by ubiquitination and sumoylation and displays intracellular localization similar to its homologue HTLV-1 Tax

    SciTech Connect

    Turci, Marco; Lodewick, Julie; Righi, Paola; Polania, Angela; Romanelli, Maria Grazia; Bex, Francoise; Bertazzoni, Umberto

    2009-03-30

    HTLV-1 is more pathogenic than HTLV-2B. The difference is generally attributed to the properties of their individual transactivating Tax proteins. By using internal Flag-6His tagged Tax-1 and Tax-2B, which display transcriptional activities comparable to the untagged proteins and can be recognized by a single anti-Flag antibody, we demonstrate that Tax-2B is modified by ubiquitination and sumoylation. In addition, Tax2B is distributed in punctuate nuclear structures that include the RelA subunit of NF-{kappa}B, as has been previously demonstrated for Tax-1.

  13. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation. (5) Foreign income taxes. The term “foreign income taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war profits, and excess profits taxes” by reason of... corporation under section 951. (v) This paragraph (c)(1) does not apply to an increase in current...

  14. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of... and excise taxes. These regulations also make conforming changes to the tax liability rule...

  15. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  16. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  17. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  18. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32... at the time they become recognized as reductions in current taxable income and current taxes...

  19. FINE STRUCTURE OF FLARE RIBBONS AND EVOLUTION OF ELECTRIC CURRENTS

    SciTech Connect

    Sharykin, I. N.; Kosovichev, A. G.

    2014-06-10

    Emission of solar flares across the electromagnetic spectrum is often observed in the form of two expanding ribbons. The standard flare model explains flare ribbons as footpoints of magnetic arcades, emitting due to interaction of energetic particles with the chromospheric plasma. However, the physics of this interaction and properties of the accelerated particles are still unknown. We present results of multiwavelength observations of the C2.1 flare of 2013 August 15, observed with the New Solar Telescope of the Big Bear Solar Observatory, and the Solar Dynamics Observatory, GOES, and Fermi spacecraft. The observations reveal previously unresolved sub-arcsecond structure of flare ribbons in regions of strong magnetic field consisting from numerous small-scale bright knots. We observe a red-blue asymmetry of H{sub α} flare ribbons with a width as small as ∼100 km. We discuss the relationship between the ribbons and vertical electric currents estimated from vector magnetograms, and show that Joule heating can be responsible for energization of H{sub α} knots in the ribbons.

  20. 26 CFR 157.6161-1 - Extension of time for paying tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure and... Factoring Transactions) of the Internal Revenue Code and shown or required to be shown on any return....

  1. The Tax Exempt Educational Organization.

    ERIC Educational Resources Information Center

    Journal of Law and Education, 1986

    1986-01-01

    Outlines the Internal Revenue Service interpretation of qualification for tax-exempt status for educational organizations. Points out that tax-exempt status is revocable and that not all income of tax-exempt organizations is tax free. Reviews the Revenue Act of 1950. (MD)

  2. State Clean Energy Policies Analysis (SCEPA): State Tax Incentives

    SciTech Connect

    Lantz, E.; Doris, E.

    2009-10-01

    As a policy tool, state tax incentives can be structured to help states meet clean energy goals. Policymakers often use state tax incentives in concert with state and federal policies to support renewable energy deployment or reduce market barriers. This analysis used case studies of four states to assess the contributions of state tax incentives to the development of renewable energy markets. State tax incentives that are appropriately paired with complementary state and federal policies generally provide viable mechanisms to support renewable energy deployment. However, challenges to successful implementation of state tax incentives include serving project owners with limited state tax liability, assessing appropriate incentive levels, and differentiating levels of incentives for technologies with different costs. Additionally, state tax incentives may result in moderately higher federal tax burdens. These challenges notwithstanding, state tax incentives that consider certain policy design characteristics can support renewable energy markets and state clean energy goals.The scale of their impact though is directly related to the degree to which they support the renewable energy markets for targeted sectors and technologies. This report highlights important policy design considerations for policymakers using state tax incentives to meet clean energy goals.

  3. Current Computational Challenges for CMC Processes, Properties, and Structures

    NASA Technical Reports Server (NTRS)

    DiCarlo, James

    2008-01-01

    In comparison to current state-of-the-art metallic alloys, ceramic matrix composites (CMC) offer a variety of performance advantages, such as higher temperature capability (greater than the approx.2100 F capability for best metallic alloys), lower density (approx.30-50% metal density), and lower thermal expansion. In comparison to other competing high-temperature materials, CMC are also capable of providing significantly better static and dynamic toughness than un-reinforced monolithic ceramics and significantly better environmental resistance than carbon-fiber reinforced composites. Because of these advantages, NASA, the Air Force, and other U.S. government agencies and industries are currently seeking to implement these advanced materials into hot-section components of gas turbine engines for both propulsion and power generation. For applications such as these, CMC are expected to result in many important performance benefits, such as reduced component cooling air requirements, simpler component design, reduced weight, improved fuel efficiency, reduced emissions, higher blade frequencies, reduced blade clearances, and higher thrust. Although much progress has been made recently in the development of CMC constituent materials and fabrication processes, major challenges still remain for implementation of these advanced composite materials into viable engine components. The objective of this presentation is to briefly review some of those challenges that are generally related to the need to develop physics-based computational approaches to allow CMC fabricators and designers to model (1) CMC processes for fiber architecture formation and matrix infiltration, (2) CMC properties of high technical interest such as multidirectional creep, thermal conductivity, matrix cracking stress, damage accumulation, and degradation effects in aggressive environments, and (3) CMC component life times when all of these effects are interacting in a complex stress and service

  4. Three-dimensional structure of ionospheric currents produced by field-aligned currents

    NASA Astrophysics Data System (ADS)

    Takeda, M.

    1982-08-01

    Ionospheric currents caused by field-aligned currents are calculated three-dimensionally under quiet conditions at the equinox, using a magnetic field line coordinate system and with the assumption of infinite parallel conductivity. Input field-aligned currents are assumed to be distributed only in the daytime and the whole system is assumed to be symmetric about the equator. Calculated currents are comparable with those of the ionospheric dynamo in higher latitudes, but much weaker in lower latitudes including the equatorial electrojet region. Hence, if the model is valid these currents may have a considerable effect on the day-to-day variation of Sq currents in higher latitudes, but little effect on those in lower latitudes such as the counter-electrojet.

  5. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  6. A Tax Leeway Study. Property Taxes, Individual Income Taxes and Sales and Gross Receipts Taxes in the United States and New York State.

    ERIC Educational Resources Information Center

    Gaughan, James M.

    Many states overutilize some kinds of tax and underutilize others. Where tax utilization is unbalanced, additional revenues may be garnered from an underutilized tax. This study compares the relative shares of total state or local tax burdens that are borne by the three most important taxes: property taxes, sales and gross receipts taxes, and…

  7. In-situ measurements of velocity structure within turbidity currents

    USGS Publications Warehouse

    Xu, J. P.; Noble, M.A.; Rosenfeld, L.K.

    2004-01-01

    Turbidity currents are thought to be the main mechanism to move ???500,000 m3 of sediments annually from the head of the Monterey Submarine Canyon to the deep-sea fan. Indirect evidence has shown frequent occurrences of such turbidity currents in the canyon, but the dynamic properties of the turbidity currents such as maximum speed, duration, and dimensions are still unknown. Here we present the first-ever in-situ measurements of velocity profiles of four turbidity currents whose maximum along-canyon velocity reached 190 cm/s. Two turbidity currents coincided with storms that produced the highest swells and the biggest stream flows during the year-long deployment. Copyright 2004 by the American Geophysical Union.

  8. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

  9. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... general. A foreign tax satisfies the substitution requirement if the tax in fact operates as a tax imposed... of a hotel, is subject to the generally imposed income tax. A comparison between the tax burden of... imposed income tax is irrelevant to this determination. (2) Soak-up taxes. A foreign tax satisfies...

  10. Structure and variability of the Western Maine Coastal Current

    USGS Publications Warehouse

    Churchill, J.H.; Pettigrew, N.R.; Signell, R.P.

    2005-01-01

    Analyses of CTD and moored current meter data from 1998 and 2000 reveal a number of mechanisms influencing the flow along the western coast of Maine. On occasions, the Eastern Maine Coastal Current extends into the western Gulf of Maine where it takes the form of a deep (order 100 m deep) and broad (order 20 km wide) southwestward flow with geostrophic velocities exceeding 20 cm s -1. This is not a coastally trapped flow, however. In fields of geostrophic velocity, computed from shipboard-CTD data, the core of this current is roughly centered at the 100 m isobath and its onshore edge is no closer than 10 km from the coast. Geostrophic velocity fields also reveal a relatively shallow (order 10 m deep) baroclinic flow adjacent to the coast. This flow is also directed to the southwest and appears to be principally comprised of local river discharge. Analyses of moored current meter data reveal wind-driven modulations of the coastal flow that are consistent with expectations from simple theoretical models. However, a large fraction of the near-shore current variance does not appear to be directly related to wind forcing. Sea-surface temperature imagery, combined with analysis of the moored current meter data, suggests that eddies and meanders within the coastal flow may at times dominate the near-shore current variance. ?? 2005 Elsevier Ltd. All rights reserved.

  11. The structure of the heliospheric current sheet, 1978 - 1982

    NASA Technical Reports Server (NTRS)

    Hoeksema, J. T.; Wilcox, J. M.; Scherrer, P. H.

    1983-01-01

    The structure of the heliospheric magnetic field changes substantially during the 11 year sunspot cycle. Its configuration for the period 1976 through 1982 using a potential field model was calculated. The structure during the rising phase, maximum, and early decline of sunspot cycle 21, from 1978 to 1982 is considered.

  12. Proteins: sequence to structure and function--current status.

    PubMed

    Shenoy, Sandhya R; Jayaram, B

    2010-11-01

    In an era that has been dominated by Structural Biology for the last 30-40 years, a dramatic change of focus towards sequence analysis has spurred the advent of the genome projects and the resultant diverging sequence/structure deficit. The central challenge of Computational Structural Biology is therefore to rationalize the mass of sequence information into biochemical and biophysical knowledge and to decipher the structural, functional and evolutionary clues encoded in the language of biological sequences. In investigating the meaning of sequences, two distinct analytical themes have emerged: in the first approach, pattern recognition techniques are used to detect similarity between sequences and hence to infer related structures and functions; in the second ab initio prediction methods are used to deduce 3D structure, and ultimately to infer function, directly from the linear sequence. In this article, we attempt to provide a critical assessment of what one may and may not expect from the biological sequences and to identify major issues yet to be resolved. The presentation is organized under several subtitles like protein sequences, pattern recognition techniques, protein tertiary structure prediction, membrane protein bioinformatics, human proteome, protein-protein interactions, metabolic networks, potential drug targets based on simple sequence properties, disordered proteins, the sequence-structure relationship and chemical logic of protein sequences.

  13. Tax Exempt Status of Private Schools.

    ERIC Educational Resources Information Center

    Manville, Phyllis

    1982-01-01

    Recounts actions of the Internal Revenue Service and the federal government from 1965 to 1982 involving tax exempt status and racially discriminatory schools. Traces federal court decisions on the issue since 1970, including "Green v. Connally" and current Supreme Court cases involving Bob Jones University (South Carolina) and Goldsboro…

  14. Multipole structure of current vectors in curved space-time

    NASA Astrophysics Data System (ADS)

    Harte, Abraham I.

    2007-01-01

    A method is presented which allows the exact construction of conserved (i.e., divergence-free) current vectors from appropriate sets of multipole moments. Physically, such objects may be taken to represent the flux of particles or electric charge inside some classical extended body. Several applications are discussed. In particular, it is shown how to easily write down the class of all smooth and spatially bounded currents with a given total charge. This implicitly provides restrictions on the moments arising from the smoothness of physically reasonable vector fields. We also show that requiring all of the moments to be constant in an appropriate sense is often impossible. This likely limits the applicability of the Ehlers-Rudolph-Dixon notion of quasirigid motion. A simple condition is also derived that allows currents to exist in two different space-times with identical sets of multipole moments (in a natural sense).

  15. State Sales Tax and Assistive Technology: Securing Exemptions for Sensory, Communication, and Mobility Aids.

    ERIC Educational Resources Information Center

    Mendelsohn, Steven

    This paper examines issues involved in identifying and securing sales tax exemptions to curtail the potential negative impact of state sales taxes on assistive technology. Chapter I discusses the nature of sales taxes, including their definition, their impact, their structure and administration, and the sources of exemptions. Chapter II considers…

  16. 26 CFR 157.6165-1 - Bonds where time to pay tax has been extended.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Bonds where time to pay tax has been extended. 157.6165-1 Section 157.6165-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  17. 26 CFR 157.6060-1 - Reporting requirements for tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

  18. 26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  19. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...

  20. Current status of inorganic solar cells using quantum structures.

    PubMed

    Myong, Seung Yeop

    2012-01-01

    Thermalization of photogenerated carriers in bulk materials is the main bottleneck for the conversion efficiency of conventional inorganic solar cells. Furthermore, the achieved conversion efficiency has nearly saturated during the last decade despite extensive research. Therefore, new device concepts to break through the efficiency barrier are highly requested. Nanotechnologies are the building blocks for next-generation solar cells because low-dimensional quantum structures can possibly reduce thermalization and extend the light absorption range. In addition, very thin nanostructured inorganic solar cells provide us with good opportunity to reach highly competitive mass production. Hereafter, recently invented inorganic solar cells using quantum structures will be reviewed.

  1. Spin polarized current in InSb based structures

    NASA Astrophysics Data System (ADS)

    Frazier, M.; Bhowmick, M.; Heremans, J. J.; Khodaparast, G. A.; Chung, S. J.; Santos, M. B.; Liu, X.; Furdyna, J.

    2009-03-01

    Recently, there has been much interest in developing and exploring spin based semiconductor devices and phenomena. One of the key challenges in developing spin based devices is to generate, control, and measure spin currents directly. In this talk, we report interband circular photogalvanic (CPG) effects using pulsed near-infrared radiation in InSb quantum wells and two InSb films grown on GaAs and InP substrates. We observe a CPG current whose direction and magnitude depend on the helicity of the incident light, the angle of incidence, and temperature. Our observation is important to understand zero- field spin splitting mechanisms in a system with strong spin- orbit interaction.

  2. Army Bulk Petroleum Current Force Structure Mix and its Implications

    DTIC Science & Technology

    2013-03-01

    to the head terminal (last bulk storage site connected to the pipeline) “reduces the need to haul fuel by road or rail”18 and allows the theater...Theater Sustainment Command (TSC). Current doctrinal manual still refers to obsolete permanent welded and semi- permanent bolted steel tanks as...operation of the Offshore Petroleum Distribution System (OPDS) with Army Engineer units and Quartermaster units involved with the construction and

  3. Structure of currents in the soliton of an internal wave

    NASA Astrophysics Data System (ADS)

    Kurkina, O. E.; Kurkin, A. A.; Pelinovsky, E. N.; Semin, S. V.; Talipova, T. G.; Churaev, E. N.

    2016-11-01

    The characteristics of strongly nonlinear solitary internal waves (solitons), which are calculated by the nonlinear numerical model of the Massachusetts Institute of Technology (MITgcm), are studied. The model is verified and adopted on the basis of a laboratory experiment [6]. The field of the vertical and horizontal current in a wave is calculated. The formation of a reversible stream in the near-bottom layer is detected directly behind a soliton.

  4. Deep Structure of the East Australian Current and Tasman Front

    DTIC Science & Technology

    1989-04-01

    Calibrations were determined by comparison with samples taken by Niskin bottles mounted in a rosette sampler. This was not available for all cruises. Depth...with Niskin bottles , along 33045’ S, across an eddy or meander of the East Australian Current (Thompson, 1981). The temperature and salinity sections...using archived hydrological data. It was found that, on average, the EAC system penetrates to at least 4000 m. Mulhearn et al (1986), in an

  5. Morphology and Density Structure of Post-CME Current Sheets

    NASA Technical Reports Server (NTRS)

    Vrsnak, B.; Poletto, G.; Vujic, E.; Vourlidas, A.

    2009-01-01

    Eruption of a coronal mass ejection (CME) is believed to drag and open the coronal magnetic field, presumably leading to the formation of a large-scale current sheet and field relaxation by magnetic reconnection. This paper analyzes the physical characteristics of ray-like coronal features formed in the aftermath of CMEs, to confirm whether interpreting such phenomena in terms of a reconnecting current sheet is consistent with observations. Methods: The study focuses on UVCS/SOHO and LASCO/SOHO measurements of the ray width, density excess, and coronal velocity field as a function of the radial distance. The morphology of the rays implies that they are produced by Petschek-like reconnection in the large-scale current sheet formed in the wake of CME. The hypothesis is supported by the flow pattern, often showing outflows along the ray, and sometimes also inflows into the ray. The inferred inflow velocities range from 3 to 30 km/s, and are consistent with the narrow opening-angle of rays, which add up to a few degrees. The density of rays is an order of magnitude higher than in the ambient corona. The model results are consistent with the observations, revealing that the main cause of the density excess in rays is a transport of the dense plasma from lower to higher heights by the reconnection outflow.

  6. Regularizing the divergent structure of light-front currents

    SciTech Connect

    Bakker, Bernard L. G.; Choi, Ho-Meoyng; Ji, Chueng-Ryong

    2001-04-01

    The divergences appearing in the (3+1)-dimensional fermion-loop calculations are often regulated by smearing the vertices in a covariant manner. Performing a parallel light-front calculation, we corroborate the similarity between the vertex-smearing technique and the Pauli-Villars regularization. In the light-front calculation of the electromagnetic meson current, we find that the persistent end-point singularity that appears in the case of point vertices is removed even if the smeared vertex is taken to the limit of the point vertex. Recapitulating the current conservation, we substantiate the finiteness of both valence and nonvalence contributions in all components of the current with the regularized bound-state vertex. However, we stress that each contribution, valence or nonvalence, depends on the reference frame even though the sum is always frame independent. The numerical taxonomy of each contribution including the instantaneous contribution and the zero-mode contribution is presented in the {pi}, K, and D-meson form factors.

  7. Planning for Retirement with a Tax-Sheltered Mutual Fund.

    ERIC Educational Resources Information Center

    Schnee, Edward J.; And Others

    1983-01-01

    Greater attention has been focused on the role that employer-sponsored retirement plans and individual savings must play in ensuring retirement income security. Alternative tax retirement planning opportunities currently available to college personnel are explored. (MLW)

  8. Computational Complexity of Current GPSG (Generalized Phrase Structure Grammar) Theory,

    DTIC Science & Technology

    1986-04-01

    universal RP also bears most directly on issues of natural language acquisition. The language learner evidently possesses a mechanism for selecting grammmars... language acquisition, while com- putational considerations demand that the recognition problem be characterized in terms of both input string and...theory to guide the construction of computationally efficient real-world natural language processing systems. At first glance, generalized phrase structure

  9. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  10. Hospitals face loss of federal tax-exempt status.

    PubMed

    Nauert, R C; Sanborn, A B; MacKelvie, C F; Harvitt, J L

    1988-09-01

    Because of governmental challenges, not-for-profit hospitals can no longer take for granted their right to be tax exempt. The Internal Revenue Service is auditing nearly 1,500 tax-exempt healthcare organizations to determine how accurately they are reporting unrelated business income. At greatest risk are those hospital systems that have become overly acquisitive or have strayed from the charitable mission that originally entitled them to tax exemption. To protect their tax-exempt status, currently exempt healthcare institutions must be careful that any activities, such as joint ventures and affiliate corporations, conform to their charitable mission. In the face of tougher legislation and Federal scrutiny, hospitals must make sure they are devoted to and performing a charitable purpose if they want to keep their tax-exempt status.

  11. Effect of tax laws on mineral exploration in Canada

    USGS Publications Warehouse

    DeYoung, J.H.

    1977-01-01

    Changes since 1972 in Canadian federal and provincial tax laws have eliminated many of the prior tax incentives offered to the mining industry. These changes provide an opportunity to study the effect of tax laws on a country's mineral resource development by comparing trends in mineral exploration in various provinces with adjoining regions, and by comparing these results with firm behaviour that would be expected from microeconomic analysis. Mineral producers have sought higher, more stable returns, resulting in shifts of exploration into political regions with more favourable and less changeable tax policies. Future supplies of mineral raw materials from a political region are dependent on current exploration effort, which is in turn influenced by the region's tax laws. ?? 1977.

  12. Budgeting, Tax Trims in Conflict

    ERIC Educational Resources Information Center

    McNeil, Michele

    2008-01-01

    Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they…

  13. A double-stage start-up structure to limit the inrush current used in current mode charge pump

    NASA Astrophysics Data System (ADS)

    Cong, Liu; Xinquan, Lai; Hanxiao, Du; Yuan, Chi

    2016-06-01

    A double-stage start-up structure to limit the inrush current used in current-mode charge pump with wide input range, fixed output and multimode operation is presented in this paper. As a widely utilized power source implement, a Li-battery is always used as the power supply for chips. Due to the internal resistance, a potential drop will be generated at the input terminal of the chip with an input current. A false shut down with a low supply voltage will happen if the input current is too large, leading to the degradation of the Li-battery's service life. To solve this problem, the inrush current is limited by introducing a new start-up state. All of the circuits have been implemented with the NUVOTON 0.6 μm CMOS process. The measurement results show that the inrush current can be limited below 1 A within all input supply ranges, and the power efficiency is higher than the conventional structure. Project supported by the National Natural Science Foundation of China (No. 61106026).

  14. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  15. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  16. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  17. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions... Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general... prohibited tax shelter transactions. (i) Prohibited tax shelter transactions other than subsequently...

  18. Seismic structure of the moon - A summary of current status

    NASA Technical Reports Server (NTRS)

    Nakamura, Y.; Latham, G. V.; Dorman, H. J.; Duennebier, F. K.

    1976-01-01

    A seismic model of the moon, refined from previous models with the aid of new data and analyses for seismic events recorded by four Apollo lunar seismic stations and a gravimeter, is outlined. The current model has five zones. The crust is 55-60 km thick. The surface is covered by regolith of varying thicknesses and low seismic velocity. The seismic Q's are extremely high. The upper mantle, 250 km thick, is characterized by seismic velocities close to those of the earth's upper mantle, and shear wave Q of about 4000. Tidally controlled deep moonquakes are concentrated near the boundary of the middle mantle, 600-700 km thick. A lower mantle extending to an undetermined depth is characterized by high attenuation of shear waves. The existence of a low-velocity core is only tentatively proposed.

  19. The current structure of stratified tidal planetary boundary layer flow

    SciTech Connect

    Myrhaug, D.; Slaattelid, O.H.

    1995-12-31

    The paper presents the bottom shear stress and velocity profiles in stratified tidal planetary boundary layer flow by using similarity theory. For a given seabed roughness length, free stream current velocity components, frequency of tidal oscillation, Coriolis parameter and stratification parameter the maximum bottom shear stress is determined for flow conditions in the rough, smooth and transitional smooth-to-rough turbulent regime. Further, the direction of the bottom shear stress and the velocity profiles are given. Comparison is made with data from field measurements of time-independent as well as tidal planetary boundary layer flow for neutral conditions, and the agreement between the predictions and the data is generally good. Further, an example of application for stable stratification is given, and qualitatively the predictions show, as expected, that the bottom shear stress and the thickness of the boundary layer become smaller for stable than for neutral stratification. Other features of the tidal planetary boundary layer flow are also discussed.

  20. Proton currents constrain structural models of voltage sensor activation

    PubMed Central

    Randolph, Aaron L; Mokrab, Younes; Bennett, Ashley L; Sansom, Mark SP; Ramsey, Ian Scott

    2016-01-01

    The Hv1 proton channel is evidently unique among voltage sensor domain proteins in mediating an intrinsic ‘aqueous’ H+ conductance (GAQ). Mutation of a highly conserved ‘gating charge’ residue in the S4 helix (R1H) confers a resting-state H+ ‘shuttle’ conductance (GSH) in VGCs and Ci VSP, and we now report that R1H is sufficient to reconstitute GSH in Hv1 without abrogating GAQ. Second-site mutations in S3 (D185A/H) and S4 (N4R) experimentally separate GSH and GAQ gating, which report thermodynamically distinct initial and final steps, respectively, in the Hv1 activation pathway. The effects of Hv1 mutations on GSH and GAQ are used to constrain the positions of key side chains in resting- and activated-state VS model structures, providing new insights into the structural basis of VS activation and H+ transfer mechanisms in Hv1. DOI: http://dx.doi.org/10.7554/eLife.18017.001 PMID:27572256

  1. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  2. Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1979

    1979-01-01

    The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

  3. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

  4. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  5. Tax-exempt/proprietary partnerships: how the deal gets done.

    PubMed

    Anthony, M F

    1997-01-01

    Joint venture partnerships between tax-exempt healthcare providers and proprietary companies represent a type of provider-sponsored network. Tax-exempt /proprietary partnerships can help tax-exempt providers attain their strategic objectives and, at the same time, retain some governance involvement and healthcare decision-making authority. Proprietary companies that enter into such partnerships are able to expand their market presence and revenue potential without spending capital on an acquisition. Proprietary companies also gain the tax-exempt partners' goodwill, which could take them years to develop on their own. Before negotiating a partnership agreement, potential partners must assess their respective financial, cultural, organizational, and strategic strengths and weaknesses as well as their overall compatibility. Then they must develop contract terms to bring into the partnership negotiations. These terms include purpose, legal structure, assets/liabilities, governance, management, valuation, profit/loss sharing, capitalization/working capital, human resources, withdrawal from the partnership, noncompete covernants, and tax exemption issues.

  6. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  7. Contactless measurement of alternating current conductance in quantum Hall structures

    SciTech Connect

    Drichko, I. L.; Diakonov, A. M.; Malysh, V. A.; Smirnov, I. Yu.; Ilyinskaya, N. D.; Usikova, A. A.; Galperin, Y. M.; Kummer, M.; Känel, H. von

    2014-10-21

    We report a procedure to determine the frequency-dependent conductance of quantum Hall structures in a broad frequency domain. The procedure is based on the combination of two known probeless methods—acoustic spectroscopy and microwave spectroscopy. By using the acoustic spectroscopy, we study the low-frequency attenuation and phase shift of a surface acoustic wave in a piezoelectric crystal in the vicinity of the electron (hole) layer. The electronic contribution is resolved using its dependence on a transverse magnetic field. At high frequencies, we study the attenuation of an electromagnetic wave in a coplanar waveguide. To quantitatively calibrate these data, we use the fact that in the quantum-Hall-effect regime the conductance at the maxima of its magnetic field dependence is determined by extended states. Therefore, it should be frequency independent in a broad frequency domain. The procedure is verified by studies of a well-characterized p-SiGe/Ge/SiGe heterostructure.

  8. Detecting defects in marine structures by using eddy current infrared thermography.

    PubMed

    Swiderski, W

    2016-12-01

    Eddy current infrared (IR) thermography is a new nondestructive testing (NDT) technique used for the detection of cracks in electroconductive materials. By combining the well-established inspection methods of eddy current NDT and IR thermography, this technique uses induced eddy currents to heat test samples. In this way, IR thermography allows the visualization of eddy current distribution that is distorted in defect sites. This paper discusses the results of numerical modeling of eddy current IR thermography procedures in application to marine structures.

  9. Tax-Exempt Leasing for Colleges and Universities.

    ERIC Educational Resources Information Center

    Eden, C. Gregory H.

    1987-01-01

    Tax-exempt leasing is examined and compared to other financing mechanisms, and its applicability and the variety of structuring options available to public colleges and universities as lessees are explored. (MSE)

  10. Sediment pollution of the Elbe River side structures - current research

    NASA Astrophysics Data System (ADS)

    Chalupova, Dagmar; Janský, Bohumír

    2016-04-01

    The contribution brings the summarized results of a long-term research on sediment pollution of side structures of the Elbe River over the last 14 years. The investigation has been focused on old anthropogenic pollution of sediment cores taken from fluvial lakes and floodplain, as the sampling of deeper sediments outside the riverbed is not a part of systematic monitoring of sediment pollution of the Elbe. The Elbe River floodplain has been influenced by human activities since the Middle Ages, but the main anthropogenic pollution have been produced in the 20th century. The studied localities were chosen with the respect to the distance from the source of industrial pollution, the intensity of hydrological communication with the river and the surrounding landuse to determine the extend and the level of anthropogenic contamination in the Elbe River floodplain ecosystem. Apart from bathymetric measurements, observation of the hydrological regime in several fluvial lakes or water quality sampling at some localities, the research was focused above all on determination of metal concentrations (Ag, Cd, Cr, Cu, Fe, Hg, Mn, Pb, Zn) in all taken sediment cores, specific organic compounds (PCBs, DDT, HCH, HCB, PAHs etc.), total organic carbon at some localities and grain structure analyses. The data were also compared with the results of systematic sediment monitoring from the nearest riverbed sampling stations on the Elbe River. The highest concentrations of metals and specific organic compounds were determined in the sediments taken from fluvial lakes and floodplain (Zimní přístav PARAMO, Rosice fuvial Lake, Libiš pool etc.) situated in the vicinity of the main Elbe River polluters - Synthesia chemical plant and PARAMO refinery in Pardubice or Spolana chemical plant near Neratovice. However, there was also determined a significant role of the hydrological communication with the river proved with lower sediment pollution in separated localities. The realization of the

  11. Health care joint ventures between tax-exempt organizations and for-profit entities.

    PubMed

    Sanders, Michael I

    2005-01-01

    Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

  12. Secretion of the human T cell leukemia virus type I transactivator protein tax.

    PubMed

    Alefantis, Timothy; Mostoller, Kate; Jain, Pooja; Harhaj, Edward; Grant, Christian; Wigdahl, Brian

    2005-04-29

    Human T cell leukemia virus type I (HTLV-I) is the etiologic agent of adult T cell leukemia and HTLV-I-associated myelopathy/tropical spastic paraparesis. The HTLV-I protein Tax is well known as a transcriptional transactivator and inducer of cellular transformation. However, it is also known that extracellular Tax induces the production and release of cytokines, such as tumor necrosis factor-alpha and interleukin-6, which have adverse effects on cells of the central nervous system. The cellular process by which Tax exits the cell into the extracellular environment is currently unknown. In most cell types, Tax has been shown to localize primarily to the nucleus. However, Tax has also been found to accumulate in the cytoplasm. The results contained herein begin to characterize the process of Tax secretion from the cell. Specifically, cytoplasmic Tax was demonstrated to localize to organelles associated with the cellular secretory process including the endoplasmic reticulum and Golgi complex. Additionally, it was demonstrated that full-length Tax was secreted from both baby hamster kidney cells and a human kidney tumor cell line, suggesting that Tax enters the secretory pathway in a leaderless manner. Tax secretion was partially inhibited by brefeldin A, suggesting that Tax migrated from the endoplasmic reticulum to the Golgi complex. In addition, combined treatment of Tax-transfected BHK-21 cells with phorbol myristate acetate and ionomycin resulted in a small increase in the amount of Tax secreted, suggesting that a fraction of cytoplasmic Tax was present in the regulated secretory pathway. These studies begin to provide a link between Tax localization to the cytoplasm, the detection of Tax in the extracellular environment, its possible role as an extracellular effector molecule, and a potential role in neurodegenerative disease associated with HTLV-I infection.

  13. Persuasion stage in adoption theory: a cognitive response-cognitive structure assessment of source credibility and tax-incentive effects on consumer decision making for residential solar systems. [Suburbs of Baltimore

    SciTech Connect

    Batory, S.S.

    1981-01-01

    The research objective was to learn more about the consumer's acceptance or rejection process toward a major residential energy innovation, a solar-generated water heating system. An experiment was conducted that evaluated one aspect of solar's commercialization, the persuasion stage in new-product-adoption decision making. A test of source credibility and monetary incentive effects on the consumer's decision-making processes was carried out. The experiment contained two message sources: the Department of Energy (a high credibility source) and a homebuilder (a moderate credibility source), and three levels of incentives, a tax credit equal to 40% of the solar unit purchase price, a 20% tax credit, and no tax credit. Subjects were randomly assigned to either a control group or one of six experimental treatments in a 2 x 3 fixed-effects factorial design. Subjects were 226 adult homeowners drawn from the suburbs of Baltimore, Maryland. The research postulated and tested a process of acceptance or rejection of innovations which was based on a cognitive-response/cognitive-structure paradigm of decision making. This process is called the persuasion stage by adoption theorists. Cognitive responses, beliefs, attitudes, and behavioral measures were the dependent variables. Consumers were shown to confront or debate incoming information by comparing it to their existing cognitive structure. This comparison process generated cognitive responses which led to changes in beliefs, attitudes, and behavior toward the innovation. The findings confirm that the federal government's intervention in the marketplace is having a favorable effect on the adoption decision process toward solar-generated water heating.

  14. Taxes on tobacco, alcohol and sugar sweetened beverages: Linkages and lessons learned.

    PubMed

    Blecher, Evan

    2015-07-01

    Increased consumption of sugar-sweetened beverages (SSBs) has been linked to increases in obesity in both high-income and low- and middle-income countries. Tobacco and alcohol taxes have proven to be effective tools to reduce tobacco and alcohol use. Many public health advocates propose using similar taxes to reduce consumption of SSBs. South Africa is a middle-income country that is considered a leader in the area of tobacco tax policy. A case study of tobacco and alcohol taxes is used to better understand optimal tax structures for SSBs. The case study tracks aggregate data over time on taxes, prices, consumption, tax revenues, and marketing expenditures at the brand level. Tobacco and alcohol taxes are shown to be effective in reducing the demand for tobacco. Additionally, taxes on the dose of alcohol rather than the volume of the beverage may incentivize producers to reduce the volume of alcohol in beverages through the supply side. While specific taxes based on the volume of beverages are likely to reduce the demand for SSBs, policy makers should also consider taxes on alcohol and SSBs that tax the dose of the alcohol and calories in order to create supply-side incentives for producers to lower alcohol and calorie levels in existing products or promote products with lower levels of alcohol and calories.

  15. 26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... advertisement explicitly states that a building is eligible for the investment tax credit for rehabilitation of a certified historic structure, but makes no mention of cost recovery deductions,...

  16. Cigarette taxes. The straw to break the camel's back.

    PubMed Central

    Grossman, M; Chaloupka, F J

    1997-01-01

    Teenage cigarette smoking is sensitive to the price of cigarettes. The most recent research suggests that a 10% increase in price would reduce the number of teenagers who smoke by 7%. If the proposed 43-cent hike in the Federal excise tax rate on cigarettes contained in the Hatch-Kennedy Bill were enacted, the number of teenage smokers would fall by approximately 16%. This translates into more than 2.6 million fewer smokers and more than 850,000 fewer smoking-related premature deaths in the current cohort of 0 to 17-year-olds. Adjusted for inflation, the current 24-cent-a-pack tax costs the buyer about half of the original cigarette tax of 8 cents imposed in 1951. A substantial tax hike would curb youth smoking; this strategy should move to the forefront of the antismoking campaign. Images p290-a p293-a p294-a PMID:9258294

  17. Tax on sugar sweetened beverages in Spain.

    PubMed

    Ortún, Vicente; G López-Valcárcel, Beatriz; Pinilla, Jaime

    2016-10-13

    This article provides a critical review about the challenges that taxes on sugary drinks as an instrument of health policy must face to reverse the trend of the current epidemics of obesity. We analyzed the experiences of the leading countries, particularly Mexico, and reflect on the counterweight exerted by the industry against obesity policies, and on the power of lobbyists. Those tax policies for public health have to overcome the enormous strength of the industry, which is exerted in several-science and research, brand reputation, influence on regulators-levels. We suggest that a specific tax on sugary drinks has enough potential to reduce noncommunicable diseases and risk -diabetes, Hypertriglyceridemia, hyperholesterolemia LDL, hypertension- via reduced consumption thanks to the high price elasticity of those drinks. Furthermore, the effects are amplified even in the medium term, once established new habits to healthier eating. These taxes could encourage business innovation without inflicting costs of lost jobs and contribute to reducing the social gradient in obesity.

  18. Who pays broad-based energy taxes? Computing lifetime and regional incidence

    SciTech Connect

    Bull, N.; Hassett, K.A.

    1994-12-31

    This paper measures the incidence of energy taxes using a lifetime framework to study both a Btu tax and a carbon tax. It takes into account two keyfacts. First, because energy taxes have different incidence effects across the life cycle, it is important to measure the burden of taxes in terms of lifetime incidence, not just their burden in a given year. To take account of lifetime incidence, we introduce an estimation methodology for lifetime-correction as well as showing current consumption measures. Second, energy taxes have a total effect that combines both direct and indirect effects: in addition to directly increasing the price of energy goods, energy taxes also indirectly increase the price of all other goods in proportion to the energy used to produce them. We provide incidence estimates by income group and by geographical region. 25 refs., 3 figs., 4 tabs.

  19. Rethinking the Affordable Care Act's "Cadillac tax": A More Equitable Way to Encourage "Chevy" Consumption.

    PubMed

    Nowak, Sarah; Eibner, Christine

    2015-12-01

    The Affordable Care Act's "Cadillac tax" will apply a 40 percent excise tax on total employer health insurance premiums in excess of $10,200 for single coverage and $27,500 for family coverage, starting in 2018. Employer spending on premiums is currently excluded from income and payroll taxes. Economists argue that this encourages overconsumption of health care, favors high-income workers, and reduces federal revenue. This issue brief suggests that the Cadillac tax is a "blunt instrument" for addressing these concerns because it will affect workers on a rolling timetable, does relatively little to address the regressive nature of the current exclusion, and may penalize firms and workers for cost variation that is outside their control. Replacing the current exclusion with tax credits for employer coverage that scale inversely with income might allow for regional adjustments in health care costs and eliminate aspects of the tax exclusion that favor high-income over low-income workers.

  20. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 12 2012-01-01 2012-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  1. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 12 2013-01-01 2013-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  2. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 12 2014-01-01 2013-01-01 true Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  3. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  4. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  5. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  6. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  7. Effect of eddy current damping on phononic band gaps generated by locally resonant periodic structures

    NASA Astrophysics Data System (ADS)

    Ozkaya, Efe; Yilmaz, Cetin

    2017-02-01

    The effect of eddy current damping on a novel locally resonant periodic structure is investigated. The frequency response characteristics are obtained by using a lumped parameter and a finite element model. In order to obtain wide band gaps at low frequencies, the periodic structure is optimized according to certain constraints, such as mass distribution in the unit cell, lower limit of the band gap, stiffness between the components in the unit cell, the size of magnets used for eddy current damping, and the number of unit cells in the periodic structure. Then, the locally resonant periodic structure with eddy current damping is manufactured and its experimental frequency response is obtained. The frequency response results obtained analytically, numerically and experimentally match quite well. The inclusion of eddy current damping to the periodic structure decreases amplitudes of resonance peaks without disturbing stop band width.

  8. Alcohol taxes and birth outcomes.

    PubMed

    Zhang, Ning

    2010-05-01

    This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985-2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1-2 percentage points. The binge drinking participation tax elasticity is -2.5 for beer and wine taxes and -9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  9. Historical habitat connectivity affects current genetic structure in a grassland species.

    PubMed

    Münzbergová, Z; Cousins, S A O; Herben, T; Plačková, I; Mildén, M; Ehrlén, J

    2013-01-01

    Many recent studies have explored the effects of present and past landscape structure on species distribution and diversity. However, we know little about the effects of past landscape structure on distribution of genetic diversity within and between populations of a single species. Here we describe the relationship between present and past landscape structure (landscape connectivity and habitat size estimated from historical maps) and current genetic structure in a perennial herb, Succisa pratensis. We used allozymes as co-dominant markers to estimate genetic diversity and deviation from Hardy-Weinberg equilibrium in 31 populations distributed within a 5 km(2) agricultural landscape. The results showed that current genetic diversity of populations was related to habitat suitability, habitat age, habitat size and habitat connectivity in the past. The effects of habitat age and past connectivity on genetic diversity were in most cases also significant after taking the current landscape structure into account. Moreover, current genetic similarity between populations was affected by past connectivity after accounting for current landscape structure. In both cases, the oldest time layer (1850) was the most informative. Most populations showed heterozygote excess, indicating disequilibrium due to recent gene flow or selection against homozygotes. These results suggest that habitat age and past connectivity are important determinants of distribution of genetic diversity between populations at a scale of a few kilometres. Landscape history may significantly contribute to our understanding of distribution of current genetic structure within species and the genetic structure may be used to better understand landscape history, even at a small scale.

  10. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  11. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section...

  12. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  13. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to file tax return or to pay tax....

  14. The Structure and Transport of the Brazil Current Between 27 deg and 36 deg South

    DTIC Science & Technology

    1991-06-01

    Oceanographic Engineering OF1W30 DOCTORAL DISSERTATION The Structure and Transport of the Brazil Current between 270 and 360 South by Jan Campbell Zemba June...1991 DTIC AELECTE MAR 19 1992 92-069739 2 00 fio,/ll0 7 WHOI.91-37 The Structure and Transport of the Brazil Current between 270 and 360 South by Jan...thesis should be cited as: Jan Campbell Zemba, 1991. The Structure and Transport of the Brazil Current between 270 and 360 South. Ph.D. Thesis. MIT

  15. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  16. The HTLV-1 Tax interactome

    PubMed Central

    Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

    2008-01-01

    The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

  17. Who pays the severance tax

    SciTech Connect

    Weinstein, B.L.

    1984-03-01

    Over the past four years, taxes levied by states on energy production have become a source of contention between the ''energy have'' and ''energy have-not'' regions of the nation. The popular notion that the taxes are shifted forward to consumers has gone virtually unchallenged in the policy debate. This paper examines the incidence and burden of severance taxes and also assesses the impact of severance taxation on production, investment, and land use. The author concludes that severance taxes are not shifted forward to consumers but are borne by producers and resources owners in the form of reduced profits and rents. 5 references.

  18. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  19. Property Taxes and Elderly Mobility.

    PubMed

    Shan, Hui

    2010-03-01

    The 2000-05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications.

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  1. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  2. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  3. 47 CFR 32.4340 - Net noncurrent deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Sheet Accounts § 32.4340 Net noncurrent deferred operating income taxes. (a) This account shall include... are reclassified from long-term or noncurrent status to current status, the appropriate deferred income tax shall be reclassified from this account to Account 4100, Net Current Deferred Operating...

  4. QCD analysis of neutrino charged current structure function F2 in deep inelastic scattering

    NASA Technical Reports Server (NTRS)

    Saleem, M.; Aleem, F.

    1985-01-01

    An analytic expression for the neutrino charged current structure function F sub 2 (x, Q sup 2) in deep inelastic scattering, consistent with quantum chromodynamics, is proposed. The calculated results are in good agreement with experiment.

  5. Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.

    ERIC Educational Resources Information Center

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal…

  6. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  7. Critical current and electric transport properties of superconducting epitaxial Nb(Ti)N submicron structures

    NASA Astrophysics Data System (ADS)

    Klimov, A.; Słysz, W.; Guziewicz, M.; Kolkovsky, V.; Wegrzecki, M.; Bar, J.; Marchewka, M.; Seredyński, B.

    2016-12-01

    Critical current and current-voltage characteristics of epitaxial Nb(Ti)N submicron ultrathin structures were measured as function of temperature. For 700-nm-wide bridge we found current-driven vortex de-pinning at low temperatures and thermally activated flux flow closer to the transition temperature, as the limiting factors for the critical current density. For 100-nm-wide meander we observed combination of phase-slip activation and vortex-anti-vortex pair (VAP) thermal excitation. Our Nb(Ti)N meander structure demonstrates high de-pairing critical current densities 107 A/cm2 at low temperatures, but the critical currents are much smaller due to presence of the local constrictions.

  8. Calculation of eddy-currents induced in a compact synchrotron superconducting magnet structure during a current ramp

    SciTech Connect

    Kalsi, S. . Space and Electronics Systems Div.); Heese, R. )

    1991-01-01

    Under DARPA sponsorship, a compact Superconducting X-Ray Light Source (SXSL) is being designed and built by the Brookhaven National Laboratory (BNL) with industry participation from Grumman Corporation and General Dynamics. The SXLS machine employs two 180{degrees} curved 4 telsa superconducting dipole magnets. These magnets are required to produce a dipole field for bending the beam but at the same time they must produce finite amounts of higher multipoles which are required for conditioning the beam. In fact uniformity of the field to less than 1 part in 10,000 must be maintained under all operating conditions. When a superconducting magnet is ramped from zero to full field, the changing magnetic field produces eddy-currents in the magnet structure which in turn can produce undesirable multipoles. This paper discusses a simple method for estimating these eddy-currents and their effect on the field harmonics. The paper present the analysis basis and its application to the SXLS magnet support structure and to the beam chamber components. 5 figs., 1 tab.

  9. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates.

  10. Coal industry taxes: state-by-state guide

    SciTech Connect

    Sammons, D.

    1981-01-01

    This book describes the taxes levied on coal mining industries by each of the 26 coal-producing states in the US. Described are severance taxes, charter fees, permit fees, franchise taxes, income taxes, property taxes, sales taxes, use taxes, unemployment compensations, workmens compensation, utility taxes, inspection fees, motor fuel taxes, motor vehicle use taxes, message tax, local taxes, etc. The appendices contain the results of a study to translate the tax burden imposed by 21 states into a per-ton figure and a reprint of the US Supreme Court decision upholding Montana's 30% severance tax on coal. (CKK)

  11. Surface-mounted periodic field eddy current sensors for structural health monitoring

    NASA Astrophysics Data System (ADS)

    Goldfine, Neil J.; Zilberstein, Vladimir A.; Schlicker, Darrell E.; Sheiretov, Yanko; Walrath, Karen; Washabaugh, Andrew P.; Van Otterloo, Douglas

    2001-07-01

    Surface mountable eddy current sensors are a revolutionary new concept in nondestructive inspection. These eddy current sensors can be mounted, like a strain gage, at critical locations for detection of crack initiation and monitoring of crack growth. This can be accomplished on a fatigue test article, as well as on in-service aircraft or other structures (patents pending). The mountable periodic field eddy current sensors, described in this paper, can be used as a replacement for standard eddy-current sensors without introducing new requirements. This is not the case with other proposed health monitoring sensors. For critical structures, substantially reduced inspection costs and life extension is possible with permanently mounted eddy current sensors. This is particularly true for difficult-to-access locations that require surface preparation (e.g., sealant or insulation removal) and disassembly when conventional eddy current testing is performed. By enabling eddy current testing in areas currently not accessible to conventional inspection, such as locations deep in an aircraft structure, damage tolerance can be achieved with low cost inspections. Embedded versions might even be mounted between layers, such as in a lapjoint. Surface mountable eddy current sensors are suitable for on-line monitoring and in-service inspections. This paper provides an introduction to surface mountable eddy current sensors, presents specific results from fatigue coupon tests and describes upcoming full-scale aircraft fatigue tests. Also, ongoing efforts to implement this technology on commercial and military aircraft are described. This research has been funded in part by the U.S. Navy, U.S. Air Force, JENTEK Sensors, Inc., and Lockheed Martin Aeronautics Company. The goal of this paper is to provide a basic understanding of surface mounted eddy current sensor capabilities and potential, and to promote their broader use in fatigue testing, aircraft health monitoring as well as for

  12. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  13. Tax-exempt status and the provision of charity care. Increasing congressional scrutiny.

    PubMed

    Blumengold, J G

    1992-07-01

    Tax-exempt status has received considerable attention recently, primarily within the hospital industry. Examination of this issue also is valuable to the home care sector of the health care delivery system. Given the current economic environment, nonprofit organizations are being challenged to justify their tax-exempt status on the local, state, and federal levels. Instances of revocation of real estate tax exemption are becoming increasingly common in the nursing home sector; can the effect on home care be far behind?

  14. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  15. HTLV Tax gene expression in patients with lymphoproliferative disorders.

    PubMed Central

    Cardoso, E A; Miranda, N; Gameiro, P; Frade, M J; Figueiredo, M; Parreira, A

    1996-01-01

    AIMS: To study the expression of the human T lymphotropic virus (HTLV) Tax gene in peripheral blood mononuclear cells. METHODS: Blood was collected from 72 patients with lymphoproliferative disorders. Serum from all patients was assayed for antibodies directed against HTLV-I structural proteins by ELISA and western blotting. RNA was purified from fresh blood cells and amplified by reverse transcription polymerase chain reaction (RT-PCR). After Southern blotting, the PCR products were hybridised with a 32P end-labelled probe specific for the Tax gene. RESULTS: All samples were seronegative. A specific band for the Tax gene was found in five samples. Each of the patients positive for Tax gene expression had a different type of lymphoproliferative disorder. CONCLUSIONS: Infection by HTLV-I cannot be assessed solely by immunological assays, particularly when only disrupted virions are used. Sensitive molecular biology assays are essential for detecting viral gene expression in fresh blood cells. Images PMID:8944616

  16. Giant Magnetoresistance Sensors: A Review on Structures and Non-Destructive Eddy Current Testing Applications.

    PubMed

    Rifai, Damhuji; Abdalla, Ahmed N; Ali, Kharudin; Razali, Ramdan

    2016-02-26

    Non-destructive eddy current testing (ECT) is widely used to examine structural defects in ferromagnetic pipe in the oil and gas industry. Implementation of giant magnetoresistance (GMR) sensors as magnetic field sensors to detect the changes of magnetic field continuity have increased the sensitivity of eddy current techniques in detecting the material defect profile. However, not many researchers have described in detail the structure and issues of GMR sensors and their application in eddy current techniques for nondestructive testing. This paper will describe the implementation of GMR sensors in non-destructive testing eddy current testing. The first part of this paper will describe the structure and principles of GMR sensors. The second part outlines the principles and types of eddy current testing probe that have been studied and developed by previous researchers. The influence of various parameters on the GMR measurement and a factor affecting in eddy current testing will be described in detail in the third part of this paper. Finally, this paper will discuss the limitations of coil probe and compensation techniques that researchers have applied in eddy current testing probes. A comprehensive review of previous studies on the application of GMR sensors in non-destructive eddy current testing also be given at the end of this paper.

  17. Giant Magnetoresistance Sensors: A Review on Structures and Non-Destructive Eddy Current Testing Applications

    PubMed Central

    Rifai, Damhuji; Abdalla, Ahmed N.; Ali, Kharudin; Razali, Ramdan

    2016-01-01

    Non-destructive eddy current testing (ECT) is widely used to examine structural defects in ferromagnetic pipe in the oil and gas industry. Implementation of giant magnetoresistance (GMR) sensors as magnetic field sensors to detect the changes of magnetic field continuity have increased the sensitivity of eddy current techniques in detecting the material defect profile. However, not many researchers have described in detail the structure and issues of GMR sensors and their application in eddy current techniques for nondestructive testing. This paper will describe the implementation of GMR sensors in non-destructive testing eddy current testing. The first part of this paper will describe the structure and principles of GMR sensors. The second part outlines the principles and types of eddy current testing probe that have been studied and developed by previous researchers. The influence of various parameters on the GMR measurement and a factor affecting in eddy current testing will be described in detail in the third part of this paper. Finally, this paper will discuss the limitations of coil probe and compensation techniques that researchers have applied in eddy current testing probes. A comprehensive review of previous studies on the application of GMR sensors in non-destructive eddy current testing also be given at the end of this paper. PMID:26927123

  18. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

  19. Simulation Study of Disruption and Halo Currents in the KSTAR Model Structure

    NASA Astrophysics Data System (ADS)

    Kim, J. Y.

    1999-11-01

    A detailed simulation study has been performed for the disruption load analysis in the Korea Superconducting Tokamak Advanced Research (KSTAR) device using the Tokamak Simulation Code. Two different types of disruptions (radial and vertical) are simulated for various initial equilibria and halo region models. Special emphasis is put on the behavior of halo currents in the KSTAR model structure, in which a highly conductive passive plate is located near the plasma. It is found that the path and magnitude of the poloidal halo current depend quite sensitively on the detailed structure model of the KSTAR plasma facing component (PFC). In particular, a local circulation of a very large poloidal halo current is observed to occur near the connector of the up-down passive plates when it is not electrically insulated. An explanation is presented for the physical origin of this rather unusual feature of the halo current in the KSTAR PFC environment. The large poloidal halo current can give a severe electromagnetic load to the KSTAR PFC structure, and an optimized PFC model structure is proposed which can substantially reduce the undesirable halo current.

  20. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42.

  1. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

    TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

  2. Why fat taxes won't make us thin.

    PubMed

    Cornelsen, Laura; Green, Rosemary; Dangour, Alan; Smith, Richard

    2015-03-01

    Increasing prevalence of overweight and obesity has led policy-makers to consider health-related taxes to limit the consumption of unhealthy foods and beverages. Such taxes are currently already in place in countries in Europe (e.g. Hungary, France and Finland) and in various states in the USA. Although these taxes are possibly efficient in reducing by a small amount the consumption of targeted products if the tax is fully transmitted to the consumer, there is too little available evidence on what will be consumed instead and whether these food substitutions undermine the hoped-for health benefits of the tax. We also know very little on how the food supply side will respond and what overall impact this will have. Without a proper appreciation of the potential indirect impacts we do not know the overall impact of taxes foods on unhealthy foods and beverages and further that there is a very real possibility that they may not be beneficial for health after all.

  3. Self-consistent current sheet structures in the quiet-time magnetotail

    NASA Technical Reports Server (NTRS)

    Holland, Daniel L.; Chen, James

    1993-01-01

    The structure of the quiet-time magnetotail is studied using a test particle simulation. Vlasov equilibria are obtained in the regime where v(D) = E(y) c/B(z) is much less than the ion thermal velocity and are self-consistent in that the current and magnetic field satisfy Ampere's law. Force balance between the plasma and magnetic field is satisfied everywhere. The global structure of the current sheet is found to be critically dependent on the source distribution function. The pressure tensor is nondiagonal in the current sheet with anisotropic temperature. A kinetic mechanism is proposed whereby changes in the source distribution results in a thinning of the current sheet.

  4. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  5. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 10 2012-01-01 2012-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  6. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  7. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  8. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  9. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  10. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  11. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  12. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  13. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  14. 27 CFR 26.266 - Tax payment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax payment. 26.266 Section 26.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Port of Entry From the Virgin Islands § 26.266 Tax payment. The internal revenue tax on liquors...

  15. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  16. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 10 2014-01-01 2014-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  17. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  18. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 10 2011-01-01 2011-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  19. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  20. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  1. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  2. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  3. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  4. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  5. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 10 2013-01-01 2013-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  6. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  7. A Pro-Family Income Tax.

    ERIC Educational Resources Information Center

    Carlson, Allan

    1989-01-01

    Discusses the Tax Reform Act of 1986, which doubled the personal exemption, increased the eligibility ceiling for the Earned Income Tax Credit, and reduced marginal income-tax rates. Compares the Act with the Acts of 1948 and 1969. Outlines criteria for a pro-family income tax policy. (BJV)

  8. Tax-exempts feeling the heat.

    PubMed

    Greene, J

    1995-11-20

    Should government change decades-old tax codes to require that not-for-profit hospitals prove they deserve their tax exemptions? Healthcare Corp. has suggested that tax codes be re-examined because some not-for-profits provide less charity care than the value of their tax exemptions.

  9. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  10. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  11. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu...

  12. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  13. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  14. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  15. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  16. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  17. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-06

    ..., 53, 54, 301 and 602 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter...-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which...

  18. Influence of the initial parameters of the magnetic field and plasma on the spatial structure of the electric current and electron density in current sheets formed in helium

    SciTech Connect

    Ostrovskaya, G. V.; Markov, V. S.; Frank, A. G.

    2016-01-15

    The influence of the initial parameters of the magnetic field and plasma on the spatial structure of the electric current and electron density in current sheets formed in helium plasma in 2D and 3D magnetic configurations with X-type singular lines is studied by the methods of holographic interferometry and magnetic measurements. Significant differences in the structures of plasma and current sheets formed at close parameters of the initial plasma and similar configurations of the initial magnetic fields are revealed.

  19. Excess deferred taxes: an update

    SciTech Connect

    Howe, S.

    1985-04-04

    The states originally split on whether to accelerate refunds to customers for overpaid taxes resulting from the decrease in corporate income taxes, but recent regulatory decisions favor a quick payback of excess deferred taxes. The Internal Revenue Service (IRS) indicates that this may violate normalization rules for accounting and threaten the utility's eligibility for accelerated depreciation deductions. After reviewing the positions of the IRS, state commissions, and the courts, the author concludes that the debate will continue until the Treasury Department issues definitive regulations. 1 table.

  20. Role of varying interface conditions on the eddy current response from cracks in multilayer structures

    NASA Astrophysics Data System (ADS)

    Cherry, Aaron; Knopp, Jeremy; Aldrin, John C.; Sabbagh, Harold A.; Boehnlein, Thomas; Mooers, Ryan

    2013-01-01

    There is a need to improve the understanding of the role of interface conditions on eddy current inspections for cracks in multilayer aircraft structures. This paper presents initial experimental and simulated results studying the influence of gaps and contact conditions between two plates with a notch in the second layer. Simulations show an amplification of the eddy current signal for a subsurface notch adjacent to an air gap as opposed to a submerged notch in a solid plate.

  1. An Intrinsic Fiber-Optic Sensor for Structure Lightning Current Measurement

    NASA Technical Reports Server (NTRS)

    Nguyen, Truong X.; Ely, Jay J.; Szatkowski, George N.; Mata, Carlos T.; Mata, Angel. G.; Snyder, Gary P.

    2014-01-01

    An intrinsic optical-fiber sensor based on Faraday Effect is developed that is highly suitable for measuring lightning current on aircraft, towers and complex structures. Originally developed specifically for aircraft installations, it is light-weight, non-conducting, structure conforming, and is immune to electromagnetic interference, hysteresis and saturation. It can measure total current down to DC. When used on lightning towers, the sensor can help validate other sensors and lightning detection network measurements. Faraday Effect causes light polarization to rotate when the fiber is exposed to a magnetic field in the direction of light propagation. Thus, the magnetic field strength can be determined from the light polarization change. By forming closed fiber loops and applying Ampere's law, measuring the total light rotation yields the total current enclosed. A broadband, dual-detector, reflective polarimetric scheme allows measurement of both DC component and AC waveforms with a 60 dB dynamic range. Two systems were built that are similar in design but with slightly different sensitivities. The 1310nm laser system can measure 300 A - 300 kA, and has a 15m long sensing fiber. It was used in laboratory testing, including measuring current on an aluminum structure simulating an aircraft fuselage or a lightning tower. High current capabilities were demonstrated up to 200 kA at a lightning test facility. The 1550nm laser system can measure 400 A - 400 kA and has a 25m fiber length. Used in field measurements, excellent results were achieved in the summer of 2012 measuring rocket-triggered lightning at the International Center for Lightning Research and Testing (ICLRT), Camp Blanding, Florida. In both systems increased sensitivity can be achieved with multiple fiber loops. The fiber optic sensor provides many unique capabilities not currently possible with traditional sensors. It represents an important new tool for lightning current measurement where low weight

  2. Tax reform for low-wage workers.

    PubMed

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  3. Structural transitions in electron beam deposited Co-carbonyl suspended nanowires at high electrical current densities.

    PubMed

    Gazzadi, Gian Carlo; Frabboni, Stefano

    2015-01-01

    Suspended nanowires (SNWs) have been deposited from Co-carbonyl precursor (Co2(CO)8) by focused electron beam induced deposition (FEBID). The SNWs dimensions are about 30-50 nm in diameter and 600-850 nm in length. The as-deposited material has a nanogranular structure of mixed face-centered cubic (FCC) and hexagonal close-packed (HCP) Co phases, and a composition of 80 atom % Co, 15 atom % O and 5 atom % C, as revealed by transmission electron microscopy (TEM) analysis and by energy-dispersive X-ray (EDX) spectroscopy, respectively. Current (I)-voltage (V) measurements with current densities up to 10(7) A/cm(2) determine different structural transitions in the SNWs, depending on the I-V history. A single measurement with a sudden current burst leads to a polycrystalline FCC Co structure extended over the whole wire. Repeated measurements at increasing currents produce wires with a split structure: one half is polycrystalline FCC Co and the other half is graphitized C. The breakdown current density is found at 2.1 × 10(7) A/cm(2). The role played by resistive heating and electromigration in these transitions is discussed.

  4. Do Invertebrate Activity and Current Velocity Affect Fungal Assemblage Structure in Leaves?

    NASA Astrophysics Data System (ADS)

    Ferreira, Verónica; Graça, Manuel A. S.

    2006-02-01

    In this study we assessed the effect of current velocity and shredder presence, manipulated in artificial channels, on the structure of the fungal assemblage colonizing alder (Alnus glutinosa (L.) Gaertner) leaves incubated in coarse and fine mesh bags. Fungal sporulation rates, cumulative conidial production and number of species of aquatic hyphomycetes were higher in leaves exposed to high rather than to low current velocity. The opposite was observed regarding Simpson's index (D) on the fungal assemblage. Some species of aquatic hyphomycetes were consistently stimulated in high current channels. No effect of shredders or of mesh type was observed.

  5. Spin-current-induced magnetoresistance in trilayer structure with nonmagnetic metallic interlayer

    NASA Astrophysics Data System (ADS)

    Iguchi, Ryo; Sato, Koji; Uchida, Ken-ichi; Saitoh, Eiji

    2017-04-01

    We have theoretically investigated the spin Hall magnetoresistance (SMR) and Rashba–Edelstein magnetoresistance (REMR), mediated by spin currents, in a ferrimagnetic insulator/nonmagnetic metal/heavy metal system in the diffusive regime. The magnitude of both SMR and REMR decreases with increasing thickness of the interlayer because of the current shunting effect and the reduction in spin accumulation across the interlayer. The latter contribution is due to driving a spin current and persists even in the absence of spin relaxation, which is essential for understanding the magnetoresistance ratio in trilayer structures.

  6. Current-induced Orbital and Spin Magnetizations in Crystals with Helical Structure

    PubMed Central

    Yoda, Taiki; Yokoyama, Takehito; Murakami, Shuichi

    2015-01-01

    We theoretically show that in a crystal with a helical lattice structure, orbital and spin magnetizations along a helical axis are induced by an electric current along the helical axis. We propose a simple tight-binding model for calculations, and the results can be generalized to any helical crystals. The induced magnetizations are opposite for right-handed and left-handed helices. The current-induced spin magnetization along the helical axis comes from a radial spin texture on the Fermi surface. This is in sharp contrast to Rashba systems where the induced spin magnetization is perpendicular to the applied current. PMID:26156643

  7. Distribution of the current on metallic structures with corrosion damage under nonlinear cathodic polarization

    SciTech Connect

    Galimov, A.A.; Glazov, N.P.; Ivanov, V.T.

    1985-08-01

    The protection of metallic structures from corrosion is effected by cathodic polarization and protective coatings. At sites of damage extending through the insulation an intense corrosion process, which causes the formation of corrosion pits, in which signifiant redistribution of the protective current occurs, takes place. Considered in this paper is the distribution of the current on an electrode with a corrosion pit of arbitrary shape in the example of an electrochemical system consisting of disk electrodes located in a cylindrical bath with a lateral insulator surface. The overall analysis of the numerical results points out the significant redistribution of the current on a protected metallic surface when corrosion pits appear.

  8. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... pay tax on distilled spirits tax by EFT. Payments must be made by EFT in the current calendar year if.... When the proprietor makes payments by EFT, the proprietor must file a separate return on form TTB F 5000.24 and make a separate EFT payment for each DSP from which spirits are withdrawn...

  9. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... pay tax on distilled spirits tax by EFT. Payments must be made by EFT in the current calendar year if.... When the proprietor makes payments by EFT, the proprietor must file a separate return on form TTB F 5000.24 and make a separate EFT payment for each DSP from which spirits are withdrawn...

  10. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... pay tax on distilled spirits tax by EFT. Payments must be made by EFT in the current calendar year if.... When the proprietor makes payments by EFT, the proprietor must file a separate return on form TTB F 5000.24 and make a separate EFT payment for each DSP from which spirits are withdrawn...

  11. 27 CFR 19.240 - Payment of tax by electronic fund transfer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... pay tax on distilled spirits tax by EFT. Payments must be made by EFT in the current calendar year if.... When the proprietor makes payments by EFT, the proprietor must file a separate return on form TTB F 5000.24 and make a separate EFT payment for each DSP from which spirits are withdrawn...

  12. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  13. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  14. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  15. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  16. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  17. Method of preparing electrodes with porous current collector structures and solid reactants for secondary electrochemical cells

    DOEpatents

    Gay, Eddie C.; Martino, Fredric J.

    1976-01-01

    Particulate electrode reactants, for instance transition metal sulfides for the positive electrodes and lithium alloys for the negative electrodes, are vibratorily compacted into porous, electrically conductive structures. Structures of high porosity support sufficient reactant material to provide high cell capacity per unit weight while serving as an electrical current collector to improve the utilization of reactant materials. Pore sizes of the structure and particle sizes of the reactant material are selected to permit uniform vibratory loading of the substrate without settling of the reactant material during cycling.

  18. Dimensional Structure of the Autism Phenotype: Relations between Early Development and Current Presentation

    ERIC Educational Resources Information Center

    Kamp-Becker, Inge; Ghahreman, Mardjan; Smidt, Judith; Remschmidt, Helmut

    2009-01-01

    The dimensional structure of higher functioning autism phenotype was investigated by factor analysis. The goal of this study was to identify the degree to which early symptoms of autism (measured using the ADI-R) could be predictive of the current symptoms of autism as identified using the ADOS, the adaptive behavior scales, IQ scores and theory…

  19. The electronic structure of inorganic benzenes: valence bond and ring-current descriptions.

    PubMed

    Engelberts, Jeroen J; Havenith, Remco W A; van Lenthe, Joop H; Jenneskens, Leonardus W; Fowler, Patrick W

    2005-07-25

    Valence bond (VB) theory and ring-current maps have been used to study the electronic structure of inorganic benzene analogues X(6)H(6) (X = C (1), Si (2)), X(6) (X = N (3), P (4)), X(3)Y(3)H(6) (X,Y = B,N (5), B,P (6), Al,N (7), Al,P (8)), and B(3)Y(3)H(3) (Y = O (9), S (10)). It is shown that the homonuclear compounds possess benzene-like character, with resonance between two Kekulé-like structures and induced diatropic ring currents. Heteronuclear compounds typically show localization of the lone pairs on the electronegative atoms; Kekulé-like structures do not contribute. Of the heteronuclear compounds, only B(3)P(3)H(6) (6) has some benzene-like features with a significant contribution of two Kekulé-like structures to its VB wave function, an appreciable resonance energy, and a discernible diatropic ring current in planar geometry. However, relaxation of 6 to the optimal nonplanar chair conformation is accompanied by the onset of localization of the ring current.

  20. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  1. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  2. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  3. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  4. 26 CFR 53.4965-4 - Definition of tax-exempt party to a prohibited tax shelter transaction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax shelter transaction. 53.4965-4 Section 53.4965-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES Second Tier Excise Taxes § 53.4965-4 Definition of tax-exempt party to a prohibited tax shelter... prohibited tax shelter transaction if the entity— (1) Facilitates a prohibited tax shelter transaction...

  5. Analytical theory of self-consistent current structures in a collisionless plasma

    NASA Astrophysics Data System (ADS)

    Kocharovsky, V. V.; Kocharovsky, Vl V.; Martyanov, V. Yu; Tarasov, S. V.

    2017-03-01

    The most-studied classes of exact solutions to Vlasov–Maxwell equations for stationary neutral current structures in a collisionless relativistic plasma, which allow the particle distribution functions (PDFs) to be chosen at will, are reviewed. A general classification is presented of the current sheets and filaments described by the method of invariants of motion of particles whose PDF is symmetric in a certain way in coordinate and momentum spaces. The possibility is discussed of using these explicit solutions to model the observed and/or expected features of current structures in cosmic and laboratory plasmas. Also addressed are how the magnetic field forms and the analytical description of the so-called Weibel instability in a plasma with an arbitrary PDF.

  6. Analytical theory of self-consistent current structures in a collisionless plasma

    NASA Astrophysics Data System (ADS)

    Kocharovsky, V. V.; Kocharovsky, V. V.; Martyanov, V. Yu; Tarasov, S. V.

    2016-12-01

    The most-studied classes of exact solutions to Vlasov – Maxwell equations for stationary neutral current structures in a collisionless relativistic plasma, which allow the particle distribution functions (PDFs) to be chosen at will, are reviewed. A general classification is presented of the current sheets and filaments described by the method of invariants of motion of particles whose PDF is symmetric in a certain way in coordinate and momentum spaces. The possibility is discussed of using these explicit solutions to model the observed and/or expected features of current structures in cosmic and laboratory plasmas. Also addressed are how the magnetic field forms and the analytical description of the so-called Weibel instability in a plasma with an arbitrary PDF.

  7. Auroral Current and Electrodynamics Structure (ACES) Observations of Ionospheric Feedback in the Alfven Resonator

    NASA Technical Reports Server (NTRS)

    Cohen, Ian J.; Lessard, Marc; Lund, Eric J.; Bounds, Scott R.; Kletzing, Craig; Kaeppler, Stephen R.; Sigsbee, Kristine M.; Streltsov, Anatoly V.; Labelle, James W.; Dombrowski, Micah P.; Pfaff, Robert F.; Rowland, Doug; Jones, Sarah; Anderson, Brian Jay; Heinselman, Craig J.; Gjerloev, Jesper W.; Dudok de Wit, Thierry

    2011-01-01

    In 2009, the Auroral Current and Electrodynamics Structure (ACES) High and Low sounding rockets were launched from the Poker Flat Rocket Range (PFRR) in Alaska, with the science objective of gathering in-situ data to quantify current closure in a discrete auroral arc. As ACES High crossed through the return current of an arc (that was monitored using an all sky camera from the ground at Fort Yukon), its instruments recorded clear Alfv nic signatures both poleward and equatorward of the return current region, but not within the main region of the return current itself. These data provide an excellent opportunity to study ionospheric feedback and how it interacts with the Alfv n resonator. We compare the observations with predictions and new results from a model of ionospheric feedback in the ionospheric Alfv n resonator (IAR) and report the significance and impact of these new data for the Magnetosphere-Ionosphere Coupling in the Alfv n Resonator (MICA) rocket mission to launch from PFRR this winter. MICA s primary science objectives specifically focus on better understanding the small-scale structure that the model predicts should exist within the return current region.

  8. The need for strategic tax planning among nonprofit hospitals.

    PubMed

    Smith, Pamela C

    2005-01-01

    Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.

  9. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  10. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  11. Differential Tax Incidence of State Educational Grant-in-Aid Programs in Iowa

    ERIC Educational Resources Information Center

    Foeller, William H.

    1974-01-01

    This study projects estimates of changes in State tax patterns resulting from the implementation of a modified foundation grant and a percentage equalizing grant. The resulting estimates show increased progressivity of the State tax structure under both types of grants. (Author)

  12. Funding of Oklahoma Common Schools with a Texas Tax Plan: A Cautionary Note.

    ERIC Educational Resources Information Center

    Hancock, Kenneth

    This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

  13. An Investigation of the Conceptual and Qualitative Impact of Employment Tax Credits.

    ERIC Educational Resources Information Center

    Fethke, Gary C.; And Others

    The study reported here provides a theoretical and empirical framework for the analysis of employment tax credit policy (a government subsidy or business tax credit to firms who maintain or expand their use of labor). Various programs are examined from the standpoint of structure and implications. The programs are selective employment incentive;…

  14. Akt Pathway Activation by Human T-cell Leukemia Virus Type 1 Tax Oncoprotein.

    PubMed

    Cherian, Mathew A; Baydoun, Hicham H; Al-Saleem, Jacob; Shkriabai, Nikoloz; Kvaratskhelia, Mamuka; Green, Patrick; Ratner, Lee

    2015-10-23

    Human T-cell leukemia virus (HTLV) type 1, the etiological agent of adult T-cell leukemia, expresses the viral oncoprotein Tax1. In contrast, HTLV-2, which expresses Tax2, is non-leukemogenic. One difference between these homologous proteins is the presence of a C-terminal PDZ domain-binding motif (PBM) in Tax1, previously reported to be important for non-canonical NFκB activation. In contrast, this study finds no defect in non-canonical NFκB activity by deletion of the Tax1 PBM. Instead, Tax1 PBM was found to be important for Akt activation. Tax1 attenuates the effects of negative regulators of the PI3K-Akt-mammalian target of rapamycin pathway, phosphatase and tensin homologue (PTEN), and PHLPP. Tax1 competes with PTEN for binding to DLG-1, unlike a PBM deletion mutant of Tax1. Forced membrane expression of PTEN or PHLPP overcame the effects of Tax1, as measured by levels of Akt phosphorylation, and rates of Akt dephosphorylation. The current findings suggest that Akt activation may explain the differences in transforming activity of HTLV-1 and -2.

  15. Current Structure and Nonideal Behavior at Magnetic Null Points in the Turbulent Magnetosheath

    NASA Technical Reports Server (NTRS)

    Wendel, D. E.; Adrian, M. L.

    2013-01-01

    The Poincaré index indicates that the Cluster spacecraft tetrahedron entraps a number of 3-D magnetic nulls during an encounter with the turbulent magnetosheath. Previous researchers have found evidence for reconnection at one of the many filamentary current layers observed by Cluster in this region. We find that many of the entrained nulls are also associated with strong currents. We dissect the current structure of a pair of spiral nulls that may be topologically connected. At both nulls, we find a strong current along the spine, accompanied by a somewhat more modest current perpendicular to the spine that tilts the fan toward the axis of the spine. The current along the fan is comparable to the that along the spine. At least one of the nulls manifests a rotational flow pattern in the fan plane that is consistent with torsional spine reconnection as predicted by theory. These results emphasize the importance of examining the magnetic topology in interpreting the nature of currents and reconnection in 3-D turbulence.

  16. Past climate change drives current genetic structure of an endangered freshwater mussel species.

    PubMed

    Inoue, Kentaro; Lang, Brian K; Berg, David J

    2015-04-01

    Historical-to-recent climate change and anthropogenic disturbance affect species distributions and genetic structure. The Rio Grande watershed of the United States and Mexico encompasses ecosystems that are intensively exploited, resulting in substantial degradation of aquatic habitats. While significant anthropogenic disturbances in the Rio Grande are recent, inhospitable conditions for freshwater organisms likely existed prior to such disturbances. A combination of anthropogenic and past climate factors may contribute to current distributions of aquatic fauna in the Rio Grande basin. We used mitochondrial DNA and 18 microsatellite loci to infer evolutionary history and genetic structure of an endangered freshwater mussel, Popenaias popeii, throughout the Rio Grande drainage. We estimated spatial connectivity and gene flow across extant populations of P. popeii and used ecological niche models (ENMs) and approximate Bayesian computation (ABC) to infer its evolutionary history during the Pleistocene. structure results recovered regional and local population clusters in the Rio Grande. ENMs predicted drastic reductions in suitable habitat during the last glacial maximum. ABC analyses suggested that regional population structure likely arose in this species during the mid-to-late Pleistocene and was followed by a late Pleistocene population bottleneck in New Mexico populations. The local population structure arose relatively recently, perhaps due to anthropogenic factors. Popenaias popeii, one of the few freshwater mussel species native to the Rio Grande basin, is a case study for understanding how both geological and anthropogenic factors shape current population genetic structure. Conservation strategies for this species should account for the fragmented nature of contemporary populations.

  17. Covering complete proteomes with X-ray structures: a current snapshot

    SciTech Connect

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-11-01

    The current and the attainable coverage by X-ray structures of proteins and their functions on the scale of the ‘protein universe’ are estimated. A detailed analysis of the coverage across nearly 2000 proteomes from all superkingdoms of life and functional annotations is performed, with particular focus on the human proteome and the family of GPCR proteins. Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.

  18. Observations of pockmark flow structure in Belfast Bay, Maine, Part 1: current-induced mixing

    USGS Publications Warehouse

    Fandel, Christina L.; Lippmann, Thomas C.; Irish, James D.; Brothers, Laura L.

    2017-01-01

    Field observations of current profiles and temperature, salinity, and density structure were used to examine vertical mixing within two pockmarks in Belfast Bay, Maine. The first is located in 21 m water depth (sea level to rim), nearly circular in shape with a 45 m rim diameter and 12 m rim-to-bottom relief. The second is located in 25 m water depth, more elongated in shape with an approximately 80 m (36 m) major (minor) axis length at the rim, and 17 m relief. Hourly averaged current profiles were acquired from bottom-mounted acoustic Doppler current profilers deployed on the rim and center of each pockmark over successive 42 h periods in July 2011. Conductivity–temperature–depth casts at the rim and center of each pockmark show warmer, fresher water in the upper water column, evidence of both active and fossil thermocline structure 5–8 m above the rim, and well-mixed water below the rim to the bottom. Vertical velocities show up- and down-welling events that extend into the depths of each pockmark. An observed temperature change at both the rim and center occurs coincident with an overturning event below the rim, and suggests active mixing of the water column into the depths of each pockmark. Vertical profiles of horizontal velocities show depth variation at both the center and rim consistent with turbulent logarithmic current boundary layers, and suggest that form drag may possibly be influencing the local flow regime. While resource limitations prevented observation of the current structure and water properties at a control site, the acquired data suggest that active mixing and overturning within the sampled pockmarks occur under typical benign conditions, and that current flows are influenced by upstream bathymetric irregularities induced by distant pockmarks.

  19. Structural and magnetic characterization of electro-crystallized magnetite nanoparticles under constant current

    SciTech Connect

    Mosivand, Saba; Kazeminezhad, Iraj

    2015-10-15

    Graphical abstract: Structural and magnetic properties of electro-crystallized magnetite nanoparticles under constant current were studied. All samples were characterized using XRD, SEM, VSM, and Mössbauer spectrometry. - Highlights: • The effect of applied current on morphology and properties of Fe{sub 3}O{sub 4} is studied. • The particle size and morphology are controllable by adjusting the current. • The magnetization depends on particle size, type of surfactant and applied current. • The clear correlation between magnetization and the mean particle size is observed. - Abstract: The effect of applied current on the morphology, particle size, structure, and magnetic properties of magnetite nanoparticles prepared by electro-crystallization method was studied. The synthesis was performed in an electrochemical cell containing two iron electrodes and an aqueous solution of sodium sulfate, and either thiourea, sodium butanoate, or β-cyclodextrine as organic stabilizer. All the samples were characterized by XRD, SEM, VSM, and Mössbauer spectroscopy. X-ray diffraction patterns, clearly confirmed that all products have the cubic spinel Fe{sub 3}O{sub 4} crystal structure. Electron microscope images of the samples showed that their mean particle size is in the range 20–80 nm, and depends critically on the applied current and type of the organic additives. Specific magnetization of the samples at room temperature ranges from 60 to 90 A m{sup 2} kg{sup −1}, depending on the growth conditions. Room temperature Mössbauer spectra are typical of nonstoichiometric Fe{sub 3−δ}O{sub 4}, with a small excess of Fe{sup 3+}, 0.06 ≤ δ ≤ 0.17.

  20. Observations of pockmark flow structure in Belfast Bay, Maine, Part 1: current-induced mixing

    NASA Astrophysics Data System (ADS)

    Fandel, Christina L.; Lippmann, Thomas C.; Irish, James D.; Brothers, Laura L.

    2017-02-01

    Field observations of current profiles and temperature, salinity, and density structure were used to examine vertical mixing within two pockmarks in Belfast Bay, Maine. The first is located in 21 m water depth (sea level to rim), nearly circular in shape with a 45 m rim diameter and 12 m rim-to-bottom relief. The second is located in 25 m water depth, more elongated in shape with an approximately 80 m (36 m) major (minor) axis length at the rim, and 17 m relief. Hourly averaged current profiles were acquired from bottom-mounted acoustic Doppler current profilers deployed on the rim and center of each pockmark over successive 42 h periods in July 2011. Conductivity-temperature-depth casts at the rim and center of each pockmark show warmer, fresher water in the upper water column, evidence of both active and fossil thermocline structure 5-8 m above the rim, and well-mixed water below the rim to the bottom. Vertical velocities show up- and down-welling events that extend into the depths of each pockmark. An observed temperature change at both the rim and center occurs coincident with an overturning event below the rim, and suggests active mixing of the water column into the depths of each pockmark. Vertical profiles of horizontal velocities show depth variation at both the center and rim consistent with turbulent logarithmic current boundary layers, and suggest that form drag may possibly be influencing the local flow regime. While resource limitations prevented observation of the current structure and water properties at a control site, the acquired data suggest that active mixing and overturning within the sampled pockmarks occur under typical benign conditions, and that current flows are influenced by upstream bathymetric irregularities induced by distant pockmarks.

  1. Current and Future Research in Active Control of Lightweight, Flexible Structures Using the X-56 Aircraft

    NASA Technical Reports Server (NTRS)

    Ryan, John J.; Bosworth, John T.; Burken, John J.; Suh, Peter M.

    2014-01-01

    The X-56 Multi-Utility Technology Testbed aircraft system is a versatile experimental research flight platform. The system was primarily designed to investigate active control of lightweight flexible structures, but is reconfigurable and capable of hosting a wide breadth of research. Current research includes flight experimentation of a Lockheed Martin designed active control flutter suppression system. Future research plans continue experimentation with alternative control systems, explore the use of novel sensor systems, and experiments with the use of novel control effectors. This paper describes the aircraft system, current research efforts designed around the system, and future planned research efforts that will be hosted on the aircraft system.

  2. A Patterned 3D Silicon Anode Fabricated by Electrodeposition on a Virus-Structured Current Collector

    SciTech Connect

    Chen, X L; Gerasopoulos, K; Guo, J C; Brown, A; Wang, Chunsheng; Ghodssi, Reza; Culver, J N

    2010-11-09

    Electrochemical methods were developed for the deposition of nanosilicon onto a 3D virus-structured nickel current collector. This nickel current collector is composed of self-assembled nanowire-like rods of genetically modified tobacco mosaic virus (TMV1cys), chemically coated in nickel to create a complex high surface area conductive substrate. The electrochemically depo­sited 3D silicon anodes demonstrate outstanding rate performance, cycling stability, and rate capability. Electrodeposition thus provides a unique means of fabricating silicon anode materials on complex substrates at low cost.

  3. Covering complete proteomes with X-ray structures: A current snapshot

    SciTech Connect

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; Chalmers, Eric; Woloschuk, Christopher; Joachimiak, Andrzej; Kurgan, Lukasz

    2014-10-23

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtained through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.

  4. Covering complete proteomes with X-ray structures: A current snapshot

    DOE PAGES

    Mizianty, Marcin J.; Fan, Xiao; Yan, Jing; ...

    2014-10-23

    Structural genomics programs have developed and applied structure-determination pipelines to a wide range of protein targets, facilitating the visualization of macromolecular interactions and the understanding of their molecular and biochemical functions. The fundamental question of whether three-dimensional structures of all proteins and all functional annotations can be determined using X-ray crystallography is investigated. A first-of-its-kind large-scale analysis of crystallization propensity for all proteins encoded in 1953 fully sequenced genomes was performed. It is shown that current X-ray crystallographic knowhow combined with homology modeling can provide structures for 25% of modeling families (protein clusters for which structural models can be obtainedmore » through homology modeling), with at least one structural model produced for each Gene Ontology functional annotation. The coverage varies between superkingdoms, with 19% for eukaryotes, 35% for bacteria and 49% for archaea, and with those of viruses following the coverage values of their hosts. It is shown that the crystallization propensities of proteomes from the taxonomic superkingdoms are distinct. The use of knowledge-based target selection is shown to substantially increase the ability to produce X-ray structures. It is demonstrated that the human proteome has one of the highest attainable coverage values among eukaryotes, and GPCR membrane proteins suitable for X-ray structure determination were determined.« less

  5. Feasibility of self-structured current accessed bubble devices in spacecraft recording systems

    NASA Technical Reports Server (NTRS)

    Nelson, G. L.; Krahn, D. R.; Dean, R. H.; Paul, M. C.; Lo, D. S.; Amundsen, D. L.; Stein, G. A.

    1985-01-01

    The self-structured, current aperture approach to magnetic bubble memory is described. Key results include: (1) demonstration that self-structured bubbles (a lattice of strongly interacting bubbles) will slip by one another in a storage loop at spacings of 2.5 bubble diameters, (2) the ability of self-structured bubbles to move past international fabrication defects (missing apertures) in the propagation conductors (defeat tolerance), and (3) moving bubbles at mobility limited speeds. Milled barriers in the epitaxial garnet are discussed for containment of the bubble lattice. Experimental work on input/output tracks, storage loops, gates, generators, and magneto-resistive detectors for a prototype device are discussed. Potential final device architectures are described with modeling of power consumption, data rates, and access times. Appendices compare the self-structured bubble memory from the device and system perspectives with other non-volatile memory technologies.

  6. State and local taxes minor factors for E and P locations

    SciTech Connect

    Pulsipher, A.G. )

    1991-04-22

    In the main oil and gas producing states of the U.S., contrary to common perception, differences are small in the state and local tax bills on exploration and production (E and P) operations. Therefore it is unlikely that competition for exploration and investment, such as between Louisiana and Texas, depends on these taxes. It is likey that price and geological considerations dominate the selection of E and P locations. The common perception that some states could be at a disadvantage is based on two factors: First, there is a considerable variation among states in severance tax rates levied on oil and gas ranging from California's negligible rate of 2 1/2 {cents}/bbl to Alaska's 15% of the value of a barrel at the well. Second, state and local tax structures differ in the degree to which they rely on business taxes relative to consumer taxes. The objective of this article is to test this hypothesis by estimating the tax bill of the production industry in the leading oil and gas producing states in the U.S. The tax bills of the states are compared. This figure depicts, expressed as the per barrel of oil or gas equivalent produced in each state, the total amount paid in sales, property, corporate income or franchise, and severance taxes.

  7. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes…

  8. An Analysis of the Costs, Benefits, and Implications of Different Approaches to Capturing the Value of Renewable Energy Tax Incentives

    SciTech Connect

    Bolinger, Mark

    2014-04-09

    This report compares the relative costs, benefits, and implications of capturing the value of renewable energy tax benefits in these three different ways – applying them against outside income , carrying them forward in time until they can be fully absorbed internally, or monetizing them through third-party tax equity investors – to see which method is most competitive under various scenarios. It finds that under current law and late-2013 market conditions, monetization makes sense for all but the most tax-efficient project sponsors. In other words, for most project sponsors, bringing in third-party tax equity currently provides net benefits to a project.

  9. Charge Neutral Fermionic States and Current Oscillation in a Graphene-Superconductor Hybrid Structure

    NASA Astrophysics Data System (ADS)

    Duan, Wenye; Wang, Wei; Zhang, Chao; Jin, Kuijuan; Ma, Zhongshui

    2016-10-01

    The proximity properties of edge currents in the vicinity of the interface between the graphene and superconductor in the presence of magnetic field are investigated. It is shown that the edge states introduced by Andreev reflection at the graphene-superconductor (G/S) interface give rise to the charge neutral states in all Landau levels. We note that in a topological insulator-superconductor (TI/S) hybrid structure, only N = 0 Landau level can support this type of charge neutral states. The different interface states of a G/S hybrid and a TI/S hybrid is due to that graphene consists of two distinct sublattices. The armchair edge consists of two inequivalent atoms. This gives rise to unique electronic properties of edge states when connected to a superconductor. A direct consequence of zero charge states in all Landau levels is that the current density approaches zero at interface. The proximity effect leads to quantum magnetic oscillation of the current density in the superconductor region. The interface current density can also be tuned with a finite interface potential. For sharp δ-type interface potential, the derivative of the wavefunction is discontinuous. As a result, we found that there is current density discontinuity at the interface. The step of the current discontinuity is proportional to the strength of the interface potential.

  10. Structure of high latitude currents in global magnetospheric-ionospheric models

    USGS Publications Warehouse

    Wiltberger, M; Rigler, E. J.; Merkin, V; Lyon, J. G

    2016-01-01

    Using three resolutions of the Lyon-Fedder-Mobarry global magnetosphere-ionosphere model (LFM) and the Weimer 2005 empirical model we examine the structure of the high latitude field-aligned current patterns. Each resolution was run for the entire Whole Heliosphere Interval which contained two high speed solar wind streams and modest interplanetary magnetic field strengths. Average states of the field-aligned current (FAC) patterns for 8 interplanetary magnetic field clock angle directions are computed using data from these runs. Generally speaking the patterns obtained agree well with results obtained from the Weimer 2005 computing using the solar wind and IMF conditions that correspond to each bin. As the simulation resolution increases the currents become more intense and narrow. A machine learning analysis of the FAC patterns shows that the ratio of Region 1 (R1) to Region 2 (R2) currents decreases as the simulation resolution increases. This brings the simulation results into better agreement with observational predictions and the Weimer 2005 model results. The increase in R2 current strengths also results in the cross polar cap potential (CPCP) pattern being concentrated in higher latitudes. Current-voltage relationships between the R1 and CPCP are quite similar at the higher resolution indicating the simulation is converging on a common solution. We conclude that LFM simulations are capable of reproducing the statistical features of FAC patterns.

  11. Structural tuning of nanogaps using electromigration induced by field emission current with bipolar biasing

    NASA Astrophysics Data System (ADS)

    Yagi, Mamiko; Ito, Mitsuki; Shirakashi, Jun-ichi

    2015-07-01

    We report a new method for fabrication of Ni nanogaps based on electromigration induced by a field emission current. This method is called "activation" and is demonstrated here using a current source with alternately reversing polarities. The activation procedure with alternating current bias, in which the current source polarity alternates between positive and negative bias conditions, is performed with planar Ni nanogaps defined on SiO2/Si substrates at room temperature. During negative biasing, a Fowler-Nordheim field emission current flows from the source (cathode) to the drain (anode) electrode. The Ni atoms at the tip of the drain electrode are thus activated and then migrate across the gap from the drain to the source electrode. In contrast, in the positive bias case, the field emission current moves the activated atoms from the source to the drain electrode. These two procedures are repeated until the tunnel resistance of the nanogaps is successively reduced from 100 TΩ to 48 kΩ. Scanning electron microscopy and atomic force microscopy studies showed that the gap separation narrowed from approximately 95 nm to less than 10 nm because of the Ni atoms that accumulated at the tips of both the source and drain electrodes. These results show that the alternately biased activation process, which is a newly proposed atom transfer technique, can successfully control the tunnel resistance of the Ni nanogaps and is a suitable method for formation of ultrasmall nanogap structures.

  12. Structural tuning of nanogaps using electromigration induced by field emission current with bipolar biasing

    SciTech Connect

    Yagi, Mamiko; Ito, Mitsuki; Shirakashi, Jun-ichi

    2015-07-07

    We report a new method for fabrication of Ni nanogaps based on electromigration induced by a field emission current. This method is called “activation” and is demonstrated here using a current source with alternately reversing polarities. The activation procedure with alternating current bias, in which the current source polarity alternates between positive and negative bias conditions, is performed with planar Ni nanogaps defined on SiO{sub 2}/Si substrates at room temperature. During negative biasing, a Fowler-Nordheim field emission current flows from the source (cathode) to the drain (anode) electrode. The Ni atoms at the tip of the drain electrode are thus activated and then migrate across the gap from the drain to the source electrode. In contrast, in the positive bias case, the field emission current moves the activated atoms from the source to the drain electrode. These two procedures are repeated until the tunnel resistance of the nanogaps is successively reduced from 100 TΩ to 48 kΩ. Scanning electron microscopy and atomic force microscopy studies showed that the gap separation narrowed from approximately 95 nm to less than 10 nm because of the Ni atoms that accumulated at the tips of both the source and drain electrodes. These results show that the alternately biased activation process, which is a newly proposed atom transfer technique, can successfully control the tunnel resistance of the Ni nanogaps and is a suitable method for formation of ultrasmall nanogap structures.

  13. Two-dimensional simulations of temperature and current-density distribution in electromigrated structures

    NASA Astrophysics Data System (ADS)

    Kießig, Birgit; Schäfer, Roland; von Löhneysen, Hilbert

    2014-01-01

    We report on the application of a feedback-controlled electromigration technique for the formation of nanometre-sized gaps in mesoscopic gold wires and rings. The effect of current density and temperature, linked via Joule heating, on the resulting gap size is investigated. Our experiments include in situ measurements of the evolution of the electrical resistance and of the structure of the device during electromigration. Experimentally, a good thermal coupling to the substrate turned out to be crucial to reach electrode spacings below 10 nm and to avoid overall melting of the nanostructures. This finding is supported by numerical calculations of the current-density and temperature profiles for structure layouts subjected to electromigration. The numerical method can be used for optimizing the layout so as to predetermine the location where electromigration leads to the formation of a gap.

  14. Unpleasant surprise! Tax deferred funds may face triple tax threat.

    PubMed

    Kret, T B

    1996-09-01

    After seeing all the taxes imposed on qualified plan distributions, a qualified plan with a large asset base can appear to be a lemon. With creative planning, qualified plan assets can be turned into lemonade for both the individual owner of the assets, and his or her heirs. If you are concerned whether you may face the triple tax threat with your qualified plan, and believe it would be appropriate to seek additional information on various strategies to alleviate this problem, you should contact your estate planner or someone with specific expertise in this area.

  15. Health spending, illicit financial flows and tax incentives in Malawi.

    PubMed

    O'Hare, B; Curtis, M

    2014-12-01

    This analysis examines the gaps in health care financing in Malawi and how foregone taxes could fill these gaps. It begins with an assessment of the disease burden and government health expenditure. Then it analyses the tax revenues foregone by the government of Malawi by two main routes: Illicit financial flows (IFF) from the country, Tax incentives. We find that there are significant financing gaps in the health sector; for example, government expenditure is United States Dollars (USD) 177 million for 2013/2014 while projected donor contribution in 2013/2014 is USD 207 million and the total cost for the minimal health package is USD 535 million. Thus the funding gap between the government budget for health and the required spending to provide the minimal package for 2013/2014 is USD 358 million. On the other hand we estimate that almost USD 400 million is lost through IFF and corporate utilization of tax incentives each year. The revenues foregone plus the current government health spending would be sufficient to cover the minimal public health package for all Malawians and would help tackle Malawi's disease burden. Every effort must be made, including improving transparency and revising laws, to curtail IFF and moderate tax incentives.

  16. Invariance in current dipole moment density across brain structures and species: physiological constraint for neuroimaging.

    PubMed

    Murakami, Shingo; Okada, Yoshio

    2015-05-01

    Although anatomical constraints have been shown to be effective for MEG and EEG inverse solutions, there are still no effective physiological constraints. Strength of the current generator is normally described by the moment of an equivalent current dipole Q. This value is quite variable since it depends on size of active tissue. In contrast, the current dipole moment density q, defined as Q per surface area of active cortex, is independent of size of active tissue. Here we studied whether the value of q has a maximum in physiological conditions across brain structures and species. We determined the value due to the primary neuronal current (q primary) alone, correcting for distortions due to measurement conditions and secondary current sources at boundaries separating regions of differing electrical conductivities. The values were in the same range for turtle cerebellum (0.56-1.48 nAm/mm(2)), guinea pig hippocampus (0.30-1.34 nAm/mm(2)), and swine neocortex (0.18-1.63 nAm/mm(2)), rat neocortex (~2.2 nAm/mm(2)), monkey neocortex (~0.40 nAm/mm(2)) and human neocortex (0.16-0.77 nAm/mm(2)). Thus, there appears to be a maximum value across the brain structures and species (1-2 nAm/mm(2)). The empirical values closely matched the theoretical values obtained with our independently validated neural network model (1.6-2.8 nAm/mm(2) for initial spike and 0.7-3.1 nAm/mm(2) for burst), indicating that the apparent invariance is not coincidental. Our model study shows that a single maximum value may exist across a wide range of brain structures and species, varying in neuron density, due to fundamental electrical properties of neurons. The maximum value of q primary may serve as an effective physiological constraint for MEG/EEG inverse solutions.

  17. Current Challenges in Development of a Database of Three-Dimensional Chemical Structures

    PubMed Central

    Maeda, Miki H.

    2015-01-01

    We are developing a database named 3DMET, a three-dimensional structure database of natural metabolites. There are two major impediments to the creation of 3D chemical structures from a set of planar structure drawings: the limited accuracy of computer programs and insufficient human resources for manual curation. We have tested some 2D–3D converters to convert 2D structure files from external databases. These automatic conversion processes yielded an excessive number of improper conversions. To ascertain the quality of the conversions, we compared IUPAC Chemical Identifier and canonical SMILES notations before and after conversion. Structures whose notations correspond to each other were regarded as a correct conversion in our present work. We found that chiral inversion is the most serious factor during the improper conversion. In the current stage of our database construction, published books or articles have been resources for additions to our database. Chemicals are usually drawn as pictures on the paper. To save human resources, an optical structure reader was introduced. The program was quite useful but some particular errors were observed during our operation. We hope our trials for producing correct 3D structures will help other developers of chemical programs and curators of chemical databases. PMID:26075200

  18. Eddy current measurement system evaluation for corrosion depth determination on cast aluminum aircraft structure

    NASA Astrophysics Data System (ADS)

    Singh, Surendra; Greving, Dan; Kinney, Andy; Vensel, Fred; Ohm, Jim; Peeler, Mike

    2013-01-01

    An eddy current (EC) technique was developed to determine the corrosion depth on a bare flange face of a cast aluminum A356-T6 aircraft engine structure. The EC response and the corrosion depths determined through metallurgical cross sections were used to develop an empirical relation between EC response and depth. The EC technique and depth determination are used to inspect the engine structures during overhaul to determine if they are fit for continued service. An accurate and reliable Non-Destructive Inspection is required to ensure that structures returned to service are safe for continued operation. NDE system reliability demonstrations of the eddy current technique are traditionally reported in terms of Probability of Detection (POD) data using MIL-HDBK-1823A. However, the calculation of POD data is based on a simple linear predictive model that is valid only if certain criteria are met. These are: 1) NDE system response is measurable (i.e. continuous data), 2) Flaw size is known and measurable (i.e. continuous data), 3) relationship between the NDE system response and flaw size is linear (or linear on a log scale), 4) variation in measured responseresponse around a predicted response for a given flaw size is normally distributed, 5) the variation around the predicted response is constant (i.e. variation does not change with flaw size), and 6) inherent variability in the NDE system is known and fully understood. In this work, a Measurement System Evaluation (MSE) of the Eddy Current System was used to address some of these concerns. This work was completed on two aircraft structures having varying corrosion depths. The data were acquired in a random manner at fifty regions of interests (ROIs). Three operators participated in this study, and each operator measured Eddy Current response three times in each ROI. In total, there were four hundred and fifty data points collected. Following this, the two structures were sectioned for measuring corrosion depth. The

  19. Surface modification of structural materials by low-energy high-current pulsed electron beam treatment

    SciTech Connect

    Panin, A. V. E-mail: kms@ms.tsc.ru; Kazachenok, M. S. E-mail: kms@ms.tsc.ru; Sinyakova, E. A.; Borodovitsina, O. M.; Ivanov, Yu. F.; Leontieva-Smirnova, M. V.

    2014-11-14

    Microstructure formation in surface layers of pure titanium and ferritic-martensitic steel subjected to electron beam treatment is studied. It is shown that low energy high-current pulsed electron beam irradiation leads to the martensite structure within the surface layer of pure titanium. Contrary, the columnar ferrite grains grow during solidification of ferritic-martensitic steel. The effect of electron beam energy density on the surface morphology and microstructure of the irradiated metals is demonstrated.

  20. Current switching of electronic structures in two-dimensional 1 T -Ta S2 crystals

    NASA Astrophysics Data System (ADS)

    Yoshida, Masaro; Gokuden, Takashi; Suzuki, Ryuji; Nakano, Masaki; Iwasa, Yoshihiro

    2017-03-01

    We report that a high electric field and current triggers the switching of multiple states in two-dimensional (2D) crystals of 1 T -Ta S2 , accompanying a metamorphosis of the electronic structure. We fabricated four-terminal devices of nanometer-thick crystals of 1 T -Ta S2 with charge-density-wave (CDW) phases. By applying in-plane electric fields and concomitantly injecting currents, we realized nonvolatile switching among normal metals, Mott insulators, and thermally inaccessible semimetals. The field and current not only interact with the CDW but also generate Joule heat, and both effects contribute to the switching. The results indicate the potential existence of multiple electronic states accessible only in 2D crystals.

  1. Propinquity of Current and Vortex Structures: Effects on Collisionless Plasma Heating

    NASA Astrophysics Data System (ADS)

    Parashar, Tulasi N.; Matthaeus, William H.

    2016-11-01

    Intermittency of heating in weakly collisional plasma turbulence is an active subject of research, with significant potential impact on understanding of the solar wind, solar corona, and astrophysical plasmas. Recent studies suggest a role of vorticity in plasma heating. In magnetohydrodynamics small-scale vorticity is generated near current sheets and this effect persists in kinetic plasma, as demonstrated here with hybrid and fully kinetic particle-in-cell simulations. Furthermore, vorticity enhances local kinetic effects, with a generalized resonance condition selecting sign-dependent enhancements or reductions of proton heating and thermal anisotropy. In such plasmas heating is correlated with vorticity and current density, but more strongly with vorticity. These results help explain several prior results that find kinetic effects and energization near to, but not centered on, current sheets. Evidently intermittency in kinetic plasma involves multiple physical quantities, and the associated coherent structures and nonthermal effects are closely related.

  2. Observations of the Formation, Development, and Structure of a Current Sheet in an Eruptive Solar Flare

    NASA Astrophysics Data System (ADS)

    Seaton, Daniel B.; Bartz, Allison E.; Darnel, Jonathan M.

    2017-02-01

    We present Atmospheric Imaging Assembly observations of a structure we interpret as a current sheet associated with an X4.9 flare and coronal mass ejection that occurred on 2014 February 25 in NOAA Active Region 11990. We characterize the properties of the current sheet, finding that the sheet remains on the order of a few thousand kilometers thick for much of the duration of the event and that its temperature generally ranged between 8 and 10 MK. We also note the presence of other phenomena believed to be associated with magnetic reconnection in current sheets, including supra-arcade downflows and shrinking loops. We estimate that the rate of reconnection during the event was MA ≈ 0.004–0.007, a value consistent with model predictions. We conclude with a discussion of the implications of this event for reconnection-based eruption models.

  3. Modeling of tunneling current in ultrathin MOS structure with interface trap charge and fixed oxide charge

    NASA Astrophysics Data System (ADS)

    Hu, Bo; Huang, Shi-Hua; Wu, Feng-Min

    2013-01-01

    A model based on analysis of the self-consistent Poisson—Schrodinger equation is proposed to investigate the tunneling current of electrons in the inversion layer of a p-type metal-oxide-semiconductor (MOS) structure. In this model, the influences of interface trap charge (ITC) at the Si—SiO2 interface and fixed oxide charge (FOC) in the oxide region are taken into account, and one-band effective mass approximation is used. The tunneling probability is obtained by employing the transfer matrix method. Further, the effects of in-plane momentum on the quantization in the electron motion perpendicular to the Si—SiO2 interface of a MOS device are investigated. Theoretical simulation results indicate that both ITC and FOC have great influence on the tunneling current through a MOS structure when their densities are larger than 1012 cm-2, which results from the great change of bound electrons near the Si—SiO2 interface and the oxide region. Therefore, for real ultrathin MOS structures with ITC and FOC, this model can give a more accurate description for the tunneling current in the inversion layer.

  4. NUMERICAL EXPERIMENTS ON FINE STRUCTURE WITHIN RECONNECTING CURRENT SHEETS IN SOLAR FLARES

    SciTech Connect

    Shen Chengcai; Lin Jun; Murphy, Nicholas A.

    2011-08-10

    We perform resistive magnetohydrodynamic simulations to study the internal structure of current sheets that form during solar eruptions. The simulations start with a vertical current sheet in mechanical and thermal equilibrium that separates two regions of the magnetic field with opposite polarity which are line-tied at the lower boundary representing the photosphere. Reconnection commences gradually due to an initially imposed perturbation, but becomes faster when plasmoids form and produce small-scale structures inside the current sheet. These structures include magnetic islands or plasma blobs flowing in both directions along the sheet, and X-points between pairs of adjacent islands. Among these X-points, a principal one exists at which the reconnection rate reaches maximum. A fluid stagnation point (S-point) in the sheet appeared where the reconnection outflow bifurcates. The S-point and the principal X-point (PX-point) are not co-located in space though they are very close to one another. Their relative positions alternate as reconnection progresses and determine the direction of motion of individual magnetic islands. Newly formed islands move upward if the S-point is located above the PX-point, and downward if the S-point is below the PX-point. Merging of magnetic islands was observed occasionally between islands moving in the same direction. Reconnected plasma flow was observed to move faster than blobs nearby.

  5. Optimization and Validation of Rotating Current Excitation with GMR Array Sensors for Riveted Structures Inspection

    PubMed Central

    Ye, Chaofeng; Udpa, Lalita; Udpa, Satish

    2016-01-01

    In eddy current non-destructive testing of a multi-layered riveted structure, rotating current excitation, generated by orthogonal coils, is advantageous in providing sensitivity to defects of all orientations. However, when used with linear array sensors, the exciting magnetic flux density (Bx) of the orthogonal coils is not uniform over the sensor region, resulting in an output signal magnitude that depends on the relative location of the defect to the sensor array. In this paper, the rotating excitation coil is optimized to achieve a uniform Bx field in the sensor array area and minimize the probe size. The current density distribution of the coil is optimized using the polynomial approximation method. A non-uniform coil design is derived from the optimized current density distribution. Simulation results, using both an optimized coil and a conventional coil, are generated using the finite element method (FEM) model. The signal magnitude for an optimized coil is seen to be more robust with respect to offset of defects from the coil center. A novel multilayer coil structure, fabricated on a multi-layer printed circuit board, is used to build the optimized coil. A prototype probe with the optimized coil and 32 giant magnetoresistive (GMR) sensors is built and tested on a two-layer riveted aluminum sample. Experimental results show that the optimized probe has better defect detection capability compared with a conventional non-optimized coil. PMID:27649202

  6. On the concentration structure of high-concentration constant-volume fluid mud gravity currents

    NASA Astrophysics Data System (ADS)

    Jacobson, M. R.; Testik, F. Y.

    2013-01-01

    An exhaustive laboratory experimental campaign was undertaken in order to elucidate the concentration structure of two-dimensional constant-volume non-Newtonian fluid mud gravity currents. Two sets of experiments were conducted in a lock-exchange tank. The first set of experiments involved measuring the vertical concentration profiles using a siphoning technique; the second set involved auxiliary visual observations. The first set of experiments consisted of 32 experimental runs for four different experimental conditions, with an array of siphoned samples being withdrawn throughout the head and body of the gravity current. From these samples, vertical concentration profiles occurring in constant-volume fluid mud gravity currents were classified and the underlying physical processes that led to the occurrence of observed profiles were discussed. Furthermore, the functional form of the vertical concentration profiles within the head of relatively low-initial-concentration gravity currents was proposed. The relatively high-initial-concentration gravity currents revealed the presence of a lutocline in the current head and body, the presence of which was observed for constant-flux release gravity currents. To our knowledge, this is the first measurement of a lutocline in constant-volume gravity currents. Abrupt transitions, a phenomenon in which the bulk of the suspended sediment in the propagating gravity current drops out, were observed through the concentration profiles and through 15 auxiliary visual experimental runs. It was found that abrupt transitions were caused by the presence of a lutocline. The entrainment of ambient water resulting in the dilution of the gravity current at different concentration contours has been quantified. In a previous work by the authors of this study, it was shown that the initial reduced gravity is directly proportional to the growth rate of the visual area of the two-dimensional current. The analysis of our experimental observations

  7. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ... File Individual Income Tax Returns Using Magnetic Media AGENCY: Internal Revenue Service (IRS... for ``specified tax return preparers'' to file individual income tax returns using magnetic media... individual income tax returns using magnetic media (electronically). Section 17 of the Worker,...

  8. State Action Analysis of Tax Expenditures

    ERIC Educational Resources Information Center

    Brown, Robert Clarke

    1977-01-01

    Recent judicial treatment of tax expenditures in both state action and establishment clause cases is analyzed and it is argued that tax expenditures and direct expenditures should be treated as constitutional equivalents. (LBH)

  9. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  10. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  11. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  12. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  13. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  14. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  15. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final... guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  16. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary... the determination of the amount of taxes paid for purposes of the foreign tax credit....

  17. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  18. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ... Internal Revenue Service 26 CFR Parts 53 and 54 RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter... Shelter Transactions; Requirement of Return and Time for Filing; Correction AGENCY: Internal Revenue...-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which...

  19. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  20. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  1. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  2. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  3. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  4. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  5. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  6. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  7. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any...

  8. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  9. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  10. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  11. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  12. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Corporations exempt from tax. 1.1502-100...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Administrative Provisions and Other Rules § 1.1502-100 Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for...

  13. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  14. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  15. 26 CFR 44.4401-2 - Person liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Person liable for tax. 44.4401-2 Section 44... EXCISE TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-2 Person liable for tax... event or a contest is liable for the tax on any such wager accepted by him. Every person who operates...

  16. 27 CFR 44.67 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 44.67 Section 44.67 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX General § 44.67 Payment of tax. (a) General. The taxes...

  17. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  18. 26 CFR 1.1491-1 - Imposition of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Imposition of tax. 1.1491-1 Section 1.1491-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section...

  19. 26 CFR 1.1502-2 - Computation of tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Computation of tax liability. 1.1502-2 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-2 Computation of tax liability. The tax liability of a group for a consolidated return year shall be determined by...

  20. 27 CFR 41.31 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 41.31 Section 41.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes Tax Rates § 41.31 Cigar tax rates. (a) Cigars are taxed at the following rates...

  1. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Computation of tax. 48.4218-5 Section 48.4218-5... TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 48.4218-5 Computation of tax. (a) Tax based on...

  2. 26 CFR 44.4411-1 - Imposition of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Imposition of tax. 44.4411-1 Section 44.4411-1... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Occupational Tax § 44.4411-1 Imposition of tax. (a) In general. A special tax of $50 per year is required to be paid by each person: (1) Who is...

  3. 26 CFR 41.4481-2 - Persons liable for tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Persons liable for tax. 41.4481-2 Section 41... EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles § 41.4481-2 Persons liable for tax. (a) In general. (1)(i) A person is liable for the tax...

  4. 26 CFR 49.4261-2 - Application of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Application of tax. 49.4261-2 Section 49.4261-2... TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4261-2 Application of tax. (a) Tax on total amount paid. The tax is measured by the total amount paid, whether paid at one time...

  5. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  6. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  7. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

    Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

  8. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) Rate and incidence of tax. The tax imposed under section 4945(a)(2) is at the rate of 21/2 percent of... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures §...

  9. 27 CFR 19.26 - Tax on wine.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard,...

  10. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on taxable expenditures. 53.4945-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Taxable Expenditures § 53.4945-1 Taxes on taxable expenditures. (a) Imposition of initial taxes—(1) Tax on private...

  11. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

    In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White…

  12. Expenditure-Tax Incidence Studies, Public Higher Education, and Equity

    ERIC Educational Resources Information Center

    Zimmerman, Dennis

    1973-01-01

    Suggests that the difficulty in determining if public higher education promotes more or less inequality may be overcome by applying Becker's analytical framework for explaining income distribution to the structuring and interpreting of expenditure tax incidence studies. A case study is presented, which indicates the system does not have an…

  13. Taxing junk food: applying the logic of the Henry tax review to food.

    PubMed

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  14. Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

    ERIC Educational Resources Information Center

    Shrom, Timothy J.; Hartman, William

    2014-01-01

    The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

  15. Support for School Construction: Blending Sales Tax with Property Tax.

    ERIC Educational Resources Information Center

    Haney, David W.; Schmidt, Mark

    2002-01-01

    Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

  16. Non-linear effects of soda taxes on consumption and weight outcomes.

    PubMed

    Fletcher, Jason M; Frisvold, David E; Tefft, Nathan

    2015-05-01

    The potential health impacts of imposing large taxes on soda to improve population health have been of interest for over a decade. As estimates of the effects of existing soda taxes with low rates suggest little health improvements, recent proposals suggest that large taxes may be effective in reducing weight because of non-linear consumption responses or threshold effects. This paper tests this hypothesis in two ways. First, we estimate non-linear effects of taxes using the range of current rates. Second, we leverage the sudden, relatively large soda tax increase in two states during the early 1990s combined with new synthetic control methods useful for comparative case studies. Our findings suggest virtually no evidence of non-linear or threshold effects.

  17. Federal Tax Incentives for Battery Storage Systems

    SciTech Connect

    2017-01-01

    Investments in renewable energy can be more attractive with the contribution of two key federal tax incentives. NREL provides basic information about the investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction, which may apply to battery storage systems owned by a private party (i.e., a tax-paying business).

  18. 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...

  19. 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...

  20. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. § 1260.64 Section § 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  1. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  2. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  3. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  4. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  5. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  6. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 19 Customs Duties 3 2013-04-01 2013-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  7. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  8. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  9. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  10. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  11. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  12. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  13. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 32 National Defense 2 2014-07-01 2014-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  14. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  15. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 19 Customs Duties 3 2014-04-01 2014-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  16. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  17. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 3 2010-04-01 2010-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  18. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 19 Customs Duties 3 2012-04-01 2012-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  19. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  20. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  1. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 32 National Defense 2 2013-07-01 2013-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  2. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  3. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  4. 19 CFR 351.509 - Direct taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 19 Customs Duties 3 2011-04-01 2011-04-01 false Direct taxes. 351.509 Section 351.509 Customs... Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or remission of taxes. In the case of a program that provides for a full or partial exemption or remission of...

  5. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  6. 27 CFR 19.905 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Taxes. 19.905 Section 19.905 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use § 19.905 Taxes. Distilled...

  7. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 16 Commercial Practices 1 2011-01-01 2011-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  8. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  9. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  10. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 16 Commercial Practices 1 2013-01-01 2013-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  11. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 16 Commercial Practices 1 2014-01-01 2014-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  12. 48 CFR 31.205-41 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Taxes. 31.205-41 Section... REQUIREMENTS CONTRACT COST PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 31.205-41 Taxes. (a) The following types of costs are allowable: (1) Federal, State, and local taxes (see part...

  13. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  14. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 16 Commercial Practices 1 2012-01-01 2012-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  15. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  16. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  17. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  18. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  19. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  20. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  1. 48 CFR 1631.205-41 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Taxes. 1631.205-41 Section... PROCEDURES Contracts With Commercial Organizations 1631.205-41 Taxes. 5 U.S.C. 8909(f)(1) prohibits the imposition of taxes, fees, or other monetary payment, directly or indirectly, on FEHB premiums by any...

  2. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 32 National Defense 2 2011-07-01 2011-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  3. 48 CFR 2131.205-41 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Taxes. 2131.205-41 Section... PRINCIPLES AND PROCEDURES Contracts With Commercial Organizations 2131.205-41 Taxes. (a) FAR 31.205-41, as....S.C. 8714(c) or other Federal law prohibits the imposition of taxes, fees, or other...

  4. 47 CFR 32.7200 - Operating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating taxes. 32.7200 Section 32.7200... FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts § 32.7200 Operating taxes. Class B telephone companies shall use this account for operating taxes of the type and...

  5. 32 CFR 239.12 - Tax documentation.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 32 National Defense 2 2012-07-01 2012-07-01 false Tax documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax documentation. For disbursed funds, tax documents (if necessary) will be certified by HQUSACE Finance Center and distributed...

  6. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  7. Arming Yourself for the Annual Tax Battle.

    ERIC Educational Resources Information Center

    Pearlman, Dara

    1984-01-01

    Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

  8. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Tax claims. 460.22 Section 460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is true....

  9. Current and Future Experimental Strategies for Structural Analysis of Trichothecene Mycotoxins-A Prospectus

    PubMed Central

    Shank, Roxanne A.; Foroud, Nora A.; Hazendonk, Paul; Eudes, François; Blackwell, Barbara A.

    2011-01-01

    Fungal toxins, such as those produced by members of the order Hypocreales, have widespread effects on cereal crops, resulting in yield losses and the potential for severe disease and mortality in humans and livestock. Among the most toxic are the trichothecenes. Trichothecenes have various detrimental effects on eukaryotic cells including an interference with protein production and the disruption of nucleic acid synthesis. However, these toxins can have a wide range of toxicity depending on the system. Major differences in the phytotoxicity and cytotoxicity of these mycotoxins are observed for individual members of the class, and variations in toxicity are observed among different species for each individual compound. Furthermore, while diverse toxicological effects are observed throughout the whole cellular system upon trichothecene exposure, the mechanism of toxicity is not well understood. In order to comprehend how these toxins interact with the cell, we must first have an advanced understanding of their structure and dynamics. The structural analysis of trichothecenes was a subject of major interest in the 1980s, and primarily focused on crystallographic and solution-state Nuclear Magnetic Resonance (NMR) spectroscopic studies. Recent advances in structural determination through solution- and solid-state NMR, as well as computation based molecular modeling is leading to a resurgent interest in the structure of these and other mycotoxins, with the focus shifting in the direction of structural dynamics. The purpose of this work is to first provide a brief overview of the structural data available on trichothecenes and a characterization of the methods commonly employed to obtain such information. A summary of the current understanding of the relationship between structure and known function of these compounds is also presented. Finally, a prospectus on the application of new emerging structural methods on these and other related systems is discussed. PMID

  10. Structure and variability of the boundary current in the Eurasian Basin of the Arctic Ocean

    NASA Astrophysics Data System (ADS)

    Pnyushkov, Andrey V.; Polyakov, Igor V.; Ivanov, Vladimir V.; Aksenov, Yevgeny; Coward, Andrew C.; Janout, Markus; Rabe, Benjamin

    2015-07-01

    The Arctic Circumpolar Boundary Current (ACBC) transports a vast amount of mass and heat around cyclonic gyres of the deep basins, acting as a narrow, topographically-controlled flow, confined to the continental margins. Current observations during 2002-2011 at seven moorings along the major Atlantic Water (AW) pathway, complemented by an extensive collection of measured temperatures and salinities as well as results of state-of-the-art numerical modeling, have been used to examine the spatial structure and temporal variability of the ACBC within the Eurasian Basin (EB). These observations and modeling results suggest a gradual, six-fold decrease of boundary current speed (from 24 to 4 cm/s) on the route between Fram Strait and the Lomonosov Ridge, accompanied by a transformation of the vertical flow structure from mainly barotropic in Fram Strait to baroclinic between the area north of Spitsbergen and the central Laptev Sea continental slope. The relative role of density-driven currents in maintaining AW circulation increases with the progression of the ACBC eastward from Fram Strait, so that baroclinic ACBC forcing dominates over the barotropic in the eastern EB. Mooring records have revealed that waters within the AW and the cold halocline layers circulate in roughly the same direction in the eastern EB. The seasonal signal, meanwhile, is the most powerful mode of variability in the EB, contributing up to ~70% of the total variability in currents (resolved by moorings records) within the eastern EB. Seasonal signal amplitudes for current speed and AW temperature both decrease with the eastward progression of AW flow from source regions, and demonstrate strong interannual modulation. In the 2000s, the state of the EB (e.g., circulation pattern, thermohaline conditions, and freshwater balance) experienced remarkable changes. Results showing anomalous circulation patterns for an extended period of 30 months in 2008-2010 for the eastern EB, and a two-core AW

  11. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  12. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and... construction must be included in the cost of construction. (e) Gasoline and other sales taxes must be charged as far as practicable to the same account as the materials on which the tax is levied. (f)...

  13. 78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-19

    ... consolidated group maintain an appropriate relationship regarding the payment of taxes and treatment of tax... . Mail: Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency, 400... Director for Bank Activities and Structure, Bank Activities and Structure Division, Chief Counsel's...

  14. Evaluation of machine learning tools for inspection of steam generator tube structures using pulsed eddy current

    NASA Astrophysics Data System (ADS)

    Buck, J. A.; Underhill, P. R.; Morelli, J.; Krause, T. W.

    2017-02-01

    Degradation of nuclear steam generator (SG) tubes and support structures can result in a loss of reactor efficiency. Regular in-service inspection, by conventional eddy current testing (ECT), permits detection of cracks, measurement of wall loss, and identification of other SG tube degradation modes. However, ECT is challenged by overlapping degradation modes such as might occur for SG tube fretting accompanied by tube off-set within a corroding ferromagnetic support structure. Pulsed eddy current (PEC) is an emerging technology examined here for inspection of Alloy-800 SG tubes and associated carbon steel drilled support structures. Support structure hole size was varied to simulate uniform corrosion, while SG tube was off-set relative to hole axis. PEC measurements were performed using a single driver with an 8 pick-up coil configuration in the presence of flat-bottom rectangular frets as an overlapping degradation mode. A modified principal component analysis (MPCA) was performed on the time-voltage data in order to reduce data dimensionality. The MPCA scores were then used to train a support vector machine (SVM) that simultaneously targeted four independent parameters associated with; support structure hole size, tube off-centering in two dimensions and fret depth. The support vector machine was trained, tested, and validated on experimental data. Results were compared with a previously developed artificial neural network (ANN) trained on the same data. Estimates of tube position showed comparable results between the two machine learning tools. However, the ANN produced better estimates of hole inner diameter and fret depth. The better results from ANN analysis was attributed to challenges associated with the SVM when non-constant variance is present in the data.

  15. Effect of coronal mass ejections on the structure of the heliospheric current sheet

    NASA Astrophysics Data System (ADS)

    Zhao, Xuepu; Hoeksema, J. Todd

    1996-03-01

    The existence of a relatively stable large-scale heliospheric current sheet (HCS) structure near sunspot maximum has recently been questioned [Hundhausen, 1992]. We consider this question here by determining the effect of coronal mass ejections (CMEs) on the spiral characteristics of the interplanetary magnetic field (IMF) and on the HCS. In general, CMEs do not have long-term effects on the location of the HCS. The evidence shows that (1) the coronal streamer belt locally disrupted or blown out by CMEs reforms in a time interval shorter than the lifetime of the HCS structure; (2) the internal structure of IMF sector boundaries is temporarily changed during the passage of the interplanetary counterpart of CMEs; (3) even in the Carrington rotation just 1 month after the sunspot maximum of solar cycle 21 the IMF spiral characteristics are maintained, and the calculated sector pattern agrees very well with that observed at 1 AU; and (4) the fact that the calculated closed field regions correspond to the helmet streamers observed in the February 16, 1980, solar eclipse confirms the validity of the three-dimensional model even at high activity, giving additional confidence in the predicted HCS location. The rapid reformation of disrupted helmet structures may explain the existence of a structured HCS during intervals when CMEs occur frequently and several coronal helmet streamers along the base of the HCS are disrupted or blown out. Ulysses observations at the next sunspot maximum may finally answer the question.

  16. Current and Future Perspectives on the Structural Identification of Small Molecules in Biological Systems

    PubMed Central

    Dias, Daniel A.; Jones, Oliver A.H.; Beale, David J.; Boughton, Berin A.; Benheim, Devin; Kouremenos, Konstantinos A.; Wolfender, Jean-Luc; Wishart, David S.

    2016-01-01

    Although significant advances have been made in recent years, the structural elucidation of small molecules continues to remain a challenging issue for metabolite profiling. Many metabolomic studies feature unknown compounds; sometimes even in the list of features identified as “statistically significant” in the study. Such metabolic “dark matter” means that much of the potential information collected by metabolomics studies is lost. Accurate structure elucidation allows researchers to identify these compounds. This in turn, facilitates downstream metabolite pathway analysis, and a better understanding of the underlying biology of the system under investigation. This review covers a range of methods for the structural elucidation of individual compounds, including those based on gas and liquid chromatography hyphenated to mass spectrometry, single and multi-dimensional nuclear magnetic resonance spectroscopy, and high-resolution mass spectrometry and includes discussion of data standardization. Future perspectives in structure elucidation are also discussed; with a focus on the potential development of instruments and techniques, in both nuclear magnetic resonance spectroscopy and mass spectrometry that, may help solve some of the current issues that are hampering the complete identification of metabolite structure and function. PMID:27983674

  17. Observations on the Rim Current structure, CIW formation and transport in the western Black Sea

    NASA Astrophysics Data System (ADS)

    Oguz, Temel; Besiktepe, Sukru

    1999-10-01

    CTD and ADCP measurements together with a sequence of satellite images indicate pronounced current meandering and eddy activity in the western Black Sea during April 1993. The Rim Current is identified as a well-defined meandering jet stream confined over the steepest topographic slope and associated cyclonic-anticyclonic eddy pairs located on both its sides. It has a form of highly energetic and unstable flow system, which, as it propagates cyclonically along the periphery of the basin, is modified in character. It possesses a two-layer vertical structure with uniform upper layer speed in excess of 50 cm/s (maximum value ˜100 cm/s), followed by a relatively sharp change across the pycnocline (between 100 and 200 m) and the uniform sub-pycnocline currents of 20 cm/s (maximum value ˜40 cm/s) observed up to the depth of ˜350 dbar, being the approximate limit of ADCP measurements. The cross-stream velocity structure exhibits a narrow core region (˜30 km), flanked by a narrow zone of anticyclonic shear on its coastal side and a broader region of cyclonic shear on its offshore side. The northwestern shelf circulation is generally decoupled from the influence of the basinwide circulation and is characterized by much weaker currents, less than 10 cm/s. The southward coastal flow associated with the Danube and Dinepr Rivers is weak during the measurement period and is restricted to a very narrow coastal zone. The data suggest the presence of temperature-induced overturning prior to the measurements, and subsequent formation of the Cold Intermediate Water mass (CIW) within the Northwestern Shelf (NWS) and interior of the western basin. The newly formed shelf CIW is transported in part along the shelf by the coastal current system, and in part it flows downslope across the shelf and intrudes into the Rim Current convergence zone. A major part of the cold water mass, however, seems to be trapped within the northwestern shelf. The CIW mass, injected into the Rim Current

  18. Spin-wave excitations induced by spin current in spin-valve structures

    NASA Astrophysics Data System (ADS)

    Liu, Haoliang; Sun, Dali; Zhang, Chuang; Groesbeck, Matthew; Vardeny, Zeev Valy; Department of Physics; Astronomy, University of Utah, Salt Lake City, Utah 84112, USA Team

    2016-03-01

    We have investigated the magnetization dynamics of NiFe/Pt/Co spin-valve structures with different Pt layer thickness, using a broadband ferromagnetic resonance (FMR) and Brillouin light scattering (BLS) at ambient temperature. We found that the Gilbert damping factor, α of the two ferromagnetic (FM) layer films in the spin-valve structure are significantly larger than α of each individual FM layer. We interpret the increase in α in the spin-valve configuration as due to an interaction between the FM layers mediated by the induced spin current through the Pt interlayer when FMR conditions are met for one of the FM. This was verified by BLS of the spin-valve structure, in which the magnons density in the adjacent FM layer is enhanced upon FMR of the other FM layer. We have studied this spin-current-mediated interaction as a function of the Pt interlayer. Work supported by the MURI-AFOSR Grant FA9550-14-1-0037, and the UofU facility center supported by NSF-MRSEC Grant DMR-1121252.

  19. Is C50 a superaromat? Evidence from electronic structure and ring current calculations.

    PubMed

    Matías, Ana Sanz; Havenith, Remco W A; Alcamí, Manuel; Ceulemans, Arnout

    2016-04-28

    The fullerene-50 is a 'magic number' cage according to the 2(N + 1)(2) rule. For the three lowest isomers of C50 with trigonal and pentagonal symmetries, we calculate the sphericity index, the spherical parentage of the occupied π-orbitals, and the current density in an applied magnetic field. The minimal energy isomer, with D3 symmetry, comes closest to a spherical aromat or a superaromat. In the D5h bond-stretch isomers the electronic structure shows larger deviations from the ideal spherical shells, with hybridisation or even reversal of spherical parentages. It is shown that relative stabilities of fullerene cages do not correlate well with aromaticity, unlike the magnetic properties which are very sensitive indicators of spherical aromaticity. Superaromatic diamagnetism in the D3 cage is characterized by global diatropic currents, which encircle the whole cage. The breakdown of sphericity in the D5h cages gives rise to local paratropic countercurrents.

  20. The effect of coronal mass ejections on the structure of the heliospheric current sheet

    NASA Technical Reports Server (NTRS)

    Zhao, Xuepu; Hoeksema, J. Todd

    1994-01-01

    The existence of a stable heliospheric current sheet (HCS) structure near solar cycle maximum was questioned since the recognition that coronal mass ejections (CME's) occur in coronal helmet streamers. Evidence is presented suggesting that pre-existing helmet streamers disrupted or blown out by CME's reform in a time interval much shorter than the life time of the HCS, and that the concept of the HCS has a meaning at any time of thesolar cycle. It appears that the HCS, the current layer that separates adjacent interplanetary magnetic field regions with opposite magnetic polarity, exists throughout the solar cycle, though not always as a thin disk-like sheet. The sheet may be thickened by embedded magnetic ropes formed by CME's, especially near sunspot maximum. The HCS may be used as timing mark in identifying or predicting CME's in the interplanetary medium.

  1. Shielding current analysis by current-vector-potential method: Application to HTS film with multiply-connected structure

    NASA Astrophysics Data System (ADS)

    Kamitani, A.; Takayama, T.; Ikuno, S.

    2013-11-01

    The performance of the virtual voltage method is compared with that of the conventional method in which integral forms of Faraday’s law along crack surfaces are treated as natural boundary conditions. As a result, it is found that there is a significant difference between numerical solutions by the two methods. In this sense, not the conventional method but the virtual voltage method should be employed to the shielding current analysis in a high-temperature superconducting film with cracks. By means of the virtual voltage method, the influence of a crack on the inductive method is investigated numerically. The results of computations show that, if the threshold current changes remarkably from its ambient value, a part of a crack is contained in the projection of the field-generating coil onto the film surface. Furthermore, the applicability of the inductive method to the crack detection is investigated numerically.

  2. A Tax for Higher Education

    ERIC Educational Resources Information Center

    Blumenstyk, Goldie

    2012-01-01

    Higher education pays off handsomely for society. Yet on a nationwide basis, states' support for higher education per full-time-equivalent student has fallen to just $6,290, the lowest in 15 years. A dedicated source of funds for higher education is problematic. But what if state and federal lawmakers applied the impeccable logic of the gas tax to…

  3. Brownfields New Markets Tax Credits

    EPA Pesticide Factsheets

    This Brownfi elds Solutions factsheet is intended for brownfields stakeholders interested in how the U.S. Department of the Treasury’s New Markets Tax Credit (NMTC) Program can be used as a financing mechanism in brownfields cleanup and redevelopment.

  4. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail

    1987-01-01

    The effect of the Tax Reform Act of 1986 on college and university revenues and expenditures is reviewed. Institutional revenues are derived primarily from five sources: tuition, charitable contributions, debt financing, endowment income, and governmental appropriations. The effect of the new law on family and student income, savings, student…

  5. Invariance in current dipole moment density across brain structures and species: Physiological constraint for neuroimaging

    PubMed Central

    Murakami, Shingo; Okada, Yoshio

    2015-01-01

    Although anatomical constraints have been shown to be effective for MEG and EEG inverse solutions, there are still no effective physiological constraints. Strength of the current generator is normally described by the moment of an equivalent current dipole Q. This value is quite variable since it depends on size of active tissue. In contrast, the current dipole moment density q, defined as Q per surface area of active cortex, is independent of size of active tissue. Here we studied whether the value of q has a maximum in physiological conditions across brain structures and species. We determined the value due to the primary neuronal current (qprimary) alone, correcting for distortions due to measurement conditions and secondary current sources at boundaries separating regions of differing electrical conductivity. The values were in the same range for turtle cerebellum (0.56–1.48 nAm/mm2), guinea pig hippocampus (0.30–1.34 nAm/mm2), and swine neocortex (0.18–1.63 nAm/mm2), rat neocortex (~2.2 nAm/mm2), monkey neocortex (~0.40 nAm/mm2) and human neocortex (0.16–0.77 nAm/mm2). Thus, there appears to be a maximum value across the brain structures and species (1–2 nAm/mm2). The empirical values closely matched the theoretical values obtained with our independently validated neural network model (1.6–2.8 nAm/mm2 for initial spike and 0.7–3.1 nAm/mm2 for burst), indicating that the apparent invariance is not coincidental. Our model study shows that a single maximum value may exist across a wide range of brain structures and species, varying in neuron density, due to fundamental electrical properties of neurons. The maximum value of qprimary may serve as an effective physiological constraint for MEG/EEG inverse solutions. PMID:25680520

  6. Original non-stationary eddy current imaging process for the evaluation of defects in metallic structures

    NASA Astrophysics Data System (ADS)

    Placko, Dominique; Bore, Thierry; Rivollet, Alain; Joubert, Pierre-Yves

    2015-10-01

    This paper deals with the problem of imaging defects in metallic structures through eddy current (EC) inspections, and proposes an original process for a possible tomographical crack evaluation. This process is based on a semi analytical modeling, called "distributed point source method" (DPSM) which is used to describe and equate the interactions between the implemented EC probes and the structure under test. Several steps will be successively described, illustrating the feasibility of this new imaging process dedicated to the quantitative evaluation of defects. The basic principles of this imaging process firstly consist in creating a 3D grid by meshing the volume potentially inspected by the sensor. As a result, a given number of elemental volumes (called voxels) are obtained. Secondly, the DPSM modeling is used to compute an image for all occurrences in which only one of the voxels has a different conductivity among all the other ones. The assumption consists to consider that a real defect may be truly represented by a superimposition of elemental voxels: the resulting accuracy will naturally depend on the density of space sampling. On other hand, the excitation device of the EC imager has the capability to be oriented in several directions, and driven by an excitation current at variable frequency. So, the simulation will be performed for several frequencies and directions of the eddy currents induced in the structure, which increases the signal entropy. All these results are merged in a so-called "observation matrix" containing all the probe/structure interaction configurations. This matrix is then used in an inversion scheme in order to perform the evaluation of the defect location and geometry. The modeled EC data provided by the DPSM are compared to the experimental images provided by an eddy current imager (ECI), implemented on aluminum plates containing some buried defects. In order to validate the proposed inversion process, we feed it with computed

  7. Generation of Ramped Current Profiles in Relativistic Electron Beams Using Wakefields in Dielectric Structures.

    PubMed

    Andonian, G; Barber, S; O'Shea, F H; Fedurin, M; Kusche, K; Swinson, C; Rosenzweig, J B

    2017-02-03

    Temporal pulse tailoring of charged-particle beams is essential to optimize efficiency in collinear wakefield acceleration schemes. In this Letter, we demonstrate a novel phase space manipulation method that employs a beam wakefield interaction in a dielectric structure, followed by bunch compression in a permanent magnet chicane, to longitudinally tailor the pulse shape of an electron beam. This compact, passive, approach was used to generate a nearly linearly ramped current profile in a relativistic electron beam experiment carried out at the Brookhaven National Laboratory Accelerator Test Facility. Here, we report on these experimental results including beam and wakefield diagnostics and pulse profile reconstruction techniques.

  8. Current and emerging opportunities for molecular simulations in structure-based drug design

    PubMed Central

    Michel, Julien

    2014-01-01

    An overview of the current capabilities and limitations of molecular simulation of biomolecular complexes in the context of computer-aided drug design is provided. Steady improvements in computer hardware coupled with more refined representations of energetics are leading to a new appreciation of the driving forces of molecular recognition. Molecular simulations are poised to more frequently guide the interpretation of biophysical measurements of biomolecular complexes. Ligand design strategies emerge from detailed analyses of computed structural ensembles. The feasibility of routine applications to ligand optimization problems hinges upon successful extensive large scale validation studies and the development of protocols to intelligently automate computations. PMID:24469595

  9. Generation of Ramped Current Profiles in Relativistic Electron Beams Using Wakefields in Dielectric Structures

    NASA Astrophysics Data System (ADS)

    Andonian, G.; Barber, S.; O'Shea, F. H.; Fedurin, M.; Kusche, K.; Swinson, C.; Rosenzweig, J. B.

    2017-02-01

    Temporal pulse tailoring of charged-particle beams is essential to optimize efficiency in collinear wakefield acceleration schemes. In this Letter, we demonstrate a novel phase space manipulation method that employs a beam wakefield interaction in a dielectric structure, followed by bunch compression in a permanent magnet chicane, to longitudinally tailor the pulse shape of an electron beam. This compact, passive, approach was used to generate a nearly linearly ramped current profile in a relativistic electron beam experiment carried out at the Brookhaven National Laboratory Accelerator Test Facility. Here, we report on these experimental results including beam and wakefield diagnostics and pulse profile reconstruction techniques.

  10. Current DOT research on the effect of multiple site damage on structural integrity

    NASA Astrophysics Data System (ADS)

    Tong, P.; Arin, Kemal; Jeong, David Y.; Greif, R.; Brewer, John C.; Bobo, Stephan N.; Sampath, Sam N.

    1992-07-01

    Multiple site damage (MSD) is a type of cracking that may be found in aging airplanes and which may adversely affect their continuing airworthiness. The Volpe National Transportation Systems Center has supported the Federal Aviation Administration Technical Center on structural integrity research for the past two and half years. The work has focused on understanding the behavior of MSD, detection of MSD during airframe inspection, and the avoidance of MSD in future designs. These three elements of the MSD problem are addressed and a summary of the completed work, the current status, and requirements for future research is provided.

  11. 26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made...

  12. The impact of voting on tax payments

    PubMed Central

    Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

    2010-01-01

    This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments. PMID:21654938

  13. Results of many-year subsatellite measurements of current fine structure in northeastern Black Sea

    NASA Astrophysics Data System (ADS)

    Lavrova, Olga; Krayushkin, Evgeny; Kalashnikova, Nina

    Results of subsatellite measurements of coastal currents in the shelf zone of northeastern Black Sea are presented. The measurements have been performed every year since 2006 in June and September-October months near the Gelendzhik Bay. The main instruments used are Acoustic Doppler Current Profilers (ADCP) and CTD probes. Ground and ship measurements were conducted simultaneously with satellite imaging in microwave (ASAR Envisat, ERS-2, RADARSAT-2, TerraSAR-X), visible and infrared (OLI Landsat-8, ETM+ Landsat-7, TM Landsat-5, MODIS Terra/Aqua, AVHRR NOAA) ranges. The investigations performed revealed spatial, depth and temporal variability of current direction and velocity in the shelf zone. Multiple instances of counter-currents opposing to the Ring Current were registered. In our view, they are associated with a passage of small-scale anticyclonic eddies across the region of interest. The 3D structure of the eddies in the upper quasi-uniform layer was analyzed based on ADCP data. The use of high resolution (3 m) SAR data in combination with ADCP measurements at the resolution of 0.5 m allowed us to detect a number of internal wave trains. Form ADCP and thermistors records, their amplitudes were estimated to reach 5-8 m. Joint analysis of satellite SAR and subsatellite data gave an assessment of their typical wavelength at 90-100 m. Generation mechanisms of these internal waves are suggested. Another phenomenon of interest observed in the region of the measurements is surface manifestations of ring waves near localized natural and anthropogenic generation sources. Such ring waves are most frequently found in the anchor area for ships, whose oscillations can be the source of their generation. The work was in part supported by the Russian Foundation for Basic Research (projects #14-05-00520-а, and 13-07-12017-ofi_m). SAR data from RADARSAT-2 and TerraSAR-X were obtained under SOAR RADARSAT-2/TerraSAR-X Project #5074.

  14. Bead-on-string structure printed by electrohydrodynamic jet under alternating current electric field

    NASA Astrophysics Data System (ADS)

    Liu, Juan; Lin, Yihuang; Jiang, Jiaxin; Liu, Haiyan; Zhao, Yang; Zheng, Gaofeng

    2016-09-01

    Electrohydrodynamic printing (EHDP) under alternating current (AC) electric field provides a novel way for the precise micro-/nano-droplet printing. The AC electric field induces the free charge to reciprocate along the EHDP jet and changes the electric field force on the jet periodically. The stability of jet can be enhanced by increasing the voltage frequency, and the regular bead-on-string structure is direct-written along the trajectory of collector. The deposition frequency of bead structure increases with the increasing of voltage frequency, due to the short period of AC electric field. As the voltage frequency is increased from 10 to 60 Hz, the diameter of bead structure decreases from 200 to 110 µm. As the duty ration increased from 10 to 60 %, the diameter of bead structure increased from 100 to 140 µm. This work would accelerate the development and the application of micro-/nano-printing technology in the fields of flexible electronic and micro-/nano-system.

  15. Identifying ligands at orphan GPCRs: current status using structure-based approaches.

    PubMed

    Ngo, Tony; Kufareva, Irina; Coleman, James Lj; Graham, Robert M; Abagyan, Ruben; Smith, Nicola J

    2016-10-01

    GPCRs are the most successful pharmaceutical targets in history. Nevertheless, the pharmacology of many GPCRs remains inaccessible as their endogenous or exogenous modulators have not been discovered. Tools that explore the physiological functions and pharmacological potential of these 'orphan' GPCRs, whether they are endogenous and/or surrogate ligands, are therefore of paramount importance. Rates of receptor deorphanization determined by traditional reverse pharmacology methods have slowed, indicating a need for the development of more sophisticated and efficient ligand screening approaches. Here, we discuss the use of structure-based ligand discovery approaches to identify small molecule modulators for exploring the function of orphan GPCRs. These studies have been buoyed by the growing number of GPCR crystal structures solved in the past decade, providing a broad range of template structures for homology modelling of orphans. This review discusses the methods used to establish the appropriate signalling assays to test orphan receptor activity and provides current examples of structure-based methods used to identify ligands of orphan GPCRs. Linked Articles This article is part of a themed section on Molecular Pharmacology of G Protein-Coupled Receptors. To view the other articles in this section visit http://onlinelibrary.wiley.com/doi/10.1111/bph.v173.20/issuetoc.

  16. Structural Design of a Horizontal-Axis Tidal Current Turbine Composite Blade

    SciTech Connect

    Bir, G. S.; Lawson, M. J.; Li, Y.

    2011-10-01

    This paper describes the structural design of a tidal composite blade. The structural design is preceded by two steps: hydrodynamic design and determination of extreme loads. The hydrodynamic design provides the chord and twist distributions along the blade length that result in optimal performance of the tidal turbine over its lifetime. The extreme loads, i.e. the extreme flap and edgewise loads that the blade would likely encounter over its lifetime, are associated with extreme tidal flow conditions and are obtained using a computational fluid dynamics (CFD) software. Given the blade external shape and the extreme loads, we use a laminate-theory-based structural design to determine the optimal layout of composite laminas such that the ultimate-strength and buckling-resistance criteria are satisfied at all points in the blade. The structural design approach allows for arbitrary specification of the chord, twist, and airfoil geometry along the blade and an arbitrary number of shear webs. In addition, certain fabrication criteria are imposed, for example, each composite laminate must be an integral multiple of its constituent ply thickness. In the present effort, the structural design uses only static extreme loads; dynamic-loads-based fatigue design will be addressed in the future. Following the blade design, we compute the distributed structural properties, i.e. flap stiffness, edgewise stiffness, torsion stiffness, mass, moments of inertia, elastic-axis offset, and center-of-mass offset along the blade. Such properties are required by hydro-elastic codes to model the tidal current turbine and to perform modal, stability, loads, and response analyses.

  17. Structural properties of the solar flare-producing coronal current system developed in an emerging magnetic flux tube

    NASA Astrophysics Data System (ADS)

    Magara, Tetsuya

    2017-02-01

    The activity of a magnetic structure formed in the solar corona depends on a coronal current system developed in the structure, which determines how an electric current flows in the corona. To investigate structural properties of the coronal current system responsible for producing a solar flare, we perform magnetohydrodynamic simulation of an emerging magnetic flux tube which forms a coronal magnetic structure. Investigation using fractal dimensional analysis and electric current streamlines reveals that the flare-producing coronal current system relies on a specific coronal current structure of two-dimensional spatiality, which has a sub-region where a nearly anti-parallel magnetic field configuration is spontaneously generated. We discuss the role of this locally generated anti-parallel magnetic field configuration in causing the reconnection of a three-dimensional magnetic field, which is a possible mechanism for producing a flare. We also discuss how the twist of a magnetic flux tube affects structural properties of a coronal current system, showing how much volume current flux is carried into the corona by an emerging flux tube. This gives a way to evaluate the activity of a coronal magnetic structure.

  18. Auroral Current and Electrodynamics Structure Measured by Two SOunding Rockets in Flight Simultaneously

    NASA Technical Reports Server (NTRS)

    Bounds, Scott R.; Kaeppler, Steve; Kletzing, Craig; Lessard, Marc; Cohen, Ian J.; Jones, Sarah; Pfaff, Robert F.; Rowland, Douglas E.; Anderson, Brian Jay; Gjerloev, Jesper W.; Labelle, James W.; Dombrowski, Micah P.; Dudok de Wit, Thierry; Heinselman, Craig J.

    2011-01-01

    On January 29, 2009, two identically instrumented sounding rockets were launched into a sub-storm auroral arc from Poker Flat Alaska. Labeled the Auroral Currents and Electrodynamics Structure (ACES) mission, the payloads were launched to different apogees (approx.350km and approx.120km) and staggered in time so as to optimize their magnetic conjunctions. The different altitudes provided simultaneous in-situ measurements of magnetospheric input and output to the ionosphere and the ionospheric response in the lower F and E region. Measurements included 3-axis magnetic field, 2-axis electric field nominally perpendicular to the magnetic field, energetic particles, electron and ion, up to 15keV, cold plasma temperature and density. In addition, PFISR was also operating in a special designed mode to measure electric field and density profiles in the plane defined by the rocket trajectories and laterally to either side of the trajectories. Observation of the measured currents and electrodynamics structure of the auroral form encountered are presented in the context of standard auroral models and the temporal/spatial limitations of mission designs.

  19. Impressed current cathodic protection of a caisson structure for arctic conditions

    SciTech Connect

    Willis, A.D. Ltd., Bowesfield Lane, Stockton on Tees, Cleveland TS18 3HQ ); Lingnau, D.G. )

    1988-11-01

    The search for new commercial oil production has led to exploration for the first offshore fields within the arctic circle. The cathodic protection of structures capable of withstanding sea ice floes of 4-m (12-ft) thick presents the corrosion engineer with a new challenge. The design consideration for an external corrosion prevention system on a permanent caisson structure (Molikpaq) deployed for a 20-year service life are reviewed both in terms of the cathodic protection requirement and the mechanical considerations. This article describes a practical system adopted as a solution to these challenges. the rationale is also detailed for selecting the maximum current output for the system, materials for anodes, dielectric shields and reference electrodes, along with the methods used in installation. Data obtained during the commissioning of the system is included, as well as values of output current and potential from the fixed control electrodes during the systems's initial month of operation at an offshore drilling unit. The system not only achieved protection of the external immersed surfaces, but also full cathodic protection in the central core area filled with aggregate.

  20. Application of Eddy Current Techniques for Orbiter Reinforced Carbon-Carbon Structural Health Monitoring

    NASA Technical Reports Server (NTRS)

    Wincheski, Buzz; Simpson, John

    2005-01-01

    The development and application of advanced nondestructive evaluation techniques for the Reinforced Carbon-Carbon (RCC) components of the Space Shuttle Orbiter Leading Edge Structural Subsystem (LESS) was identified as a crucial step toward returning the shuttle fleet to service. In order to help meet this requirement, eddy current techniques have been developed for application to RCC components. Eddy current technology has been found to be particularly useful for measuring the protective coating thickness over the reinforced carbon-carbon and for the identification of near surface cracking and voids in the RCC matrix. Testing has been performed on as manufactured and flown RCC components with both actual and fabricated defects representing impact and oxidation damage. Encouraging initial results have led to the development of two separate eddy current systems for in-situ RCC inspections in the orbiter processing facility. Each of these systems has undergone blind validation testing on a full scale leading edge panel, and recently transitioned to Kennedy Space Center to be applied as a part of a comprehensive RCC inspection strategy to be performed in the orbiter processing facility after each shuttle flight.

  1. Inspection of ferromagnetic support structures from within alloy 800 steam generator tubes using pulsed eddy current

    NASA Astrophysics Data System (ADS)

    Buck, Jeremy Andrew

    Nondestructive testing is a critical aspect of component lifetime management. Nuclear steam generator (SG) tubes are the thinnest barrier between irradiated primary heat transport system and the secondary heat transport system, whose components are not rated for large radiation fields. Conventional eddy current testing (ECT) and ultrasonic testing are currently employed for inspecting SG tubes, with the former doing most inspections due to speed and reliability based on an understanding of how flaws affect coil impedance parameters when conductors are subjected to harmonically induced currents. However, when multiple degradation modes are present simultaneously near ferromagnetic materials, such as tube fretting, support structure corrosion, and magnetite fouling, ECT reliability decreases. Pulsed eddy current (PEC), which induces transient eddy currents via square wave excitation, has been considered in this thesis to simultaneously examine SG tube and support structure conditions. An array probe consisting of a central driver, coaxial with the tube, and an array of 8 sensing coils, was used in this thesis to perform laboratory measurements. The probe was delivered from the inner diameter (ID) of the SG tube, where support hole diameter, tube frets, and 2D off-centering were varied. When considering two variables simultaneously, scores obtained from a modified principal components analysis (MPCA) were sufficient for parameter extraction. In the case of hole ID variation with two dimensional tube off-centering (three parameters), multiple linear regression (MLR) of the MPCA scores provided good estimates of parameters. However, once a fourth variable, outer diameter tube frets, was introduced, MLR proved insufficient. Artificial neural networks (ANNs) were investigated in order to perform pattern recognition on the MPCA scores to simultaneously extract the four measurement parameters from the data. All models throughout this thesis were created and validated using

  2. Spatial frequencies associated with the latitudinal structures of ionospheric currents seen by CHAMP satellite

    NASA Astrophysics Data System (ADS)

    Thomas, Neethal; Vichare, Geeta; Sinha, A. K.

    2016-07-01

    The CHAMP magnetic field variations during international quiet days of low solar activity period 2008-2009 are investigated. The present paper reports the existence of frequency peaks ≤20 mHz in the compressional component of the magnetic field in almost all CHAMP passes. The magnetic field variations associated with these frequencies have amplitude of a few tens of nT during the daytime. The geomagnetic activity and interplanetary magnetic field parameters were observed to be low during the period of study. The spectral powers of the observed frequencies show no dependence on solar wind velocity and cone angle; hence, the reported frequencies are not related to the geomagnetic pulsations. For frequency-peaks ≤15 mHz, strong local time dependence is observed with maximum power near noon and minimum at night. The longitudinal and seasonal variation of the powers of these frequency peaks match well with those of the equator-to-middle latitude ionospheric currents derived by the earlier studies. As a polar Low Earth Orbiting (LEO) satellite spans the entire range of latitudes within few minutes, it monitors the geomagnetic field variations caused by the quiet-time ionospheric currents flowing at different latitudes. This can result in certain frequencies in the magnetic field recorded by LEO satellites. We demonstrate that the frequencies <10 mHz are mainly due to the latitudinal structure of the equatorial electrojet. The observed frequencies in CHAMP data are therefore attributed to the latitudinal structures of the ionospheric currents that are monitored only by the polar LEO satellites and are found to alter the observations of geomagnetic pulsations (Pc4-5 and Pi2) significantly.

  3. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities

    PubMed Central

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-01-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect. PMID:26074656

  4. Enhancing Tax Compliance through Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing or Facilitating Trust in Tax Authorities.

    PubMed

    Hofmann, Eva; Gangl, Katharina; Kirchler, Erich; Stark, Jennifer

    2014-07-01

    Both coercion, such as strict auditing and the use of fines, and legitimate procedures, such as assistance by tax authorities, are often discussed as means of enhancing tax compliance. However, the psychological mechanisms that determine the effectiveness of each strategy are not clear. Although highly relevant, there is rare empirical literature examining the effects of both strategies applied in combination. It is assumed that coercion decreases implicit trust in tax authorities, leading to the perception of a hostile antagonistic tax climate and enforced tax compliance. Conversely, it is suggested that legitimate power increases reason-based trust in the tax authorities, leading to the perception of a service climate and eventually to voluntary cooperation. The combination of both strategies is assumed to cause greater levels of intended compliance than each strategy alone. We conducted two experimental studies with convenience samples of 261 taxpayers overall. The studies describe tax authorities as having low or high coercive power (e.g., imposing lenient or severe sanctions) and/or low or high legitimate power (e.g., having nontransparent or transparent procedures). Data analyses provide supportive evidence for the assumptions regarding the impact on intended tax compliance. Coercive power did not reduce implicit trust in tax authorities; however, it had an effect on reason-based trust, interaction climate, and intended tax compliance if applied solely. When wielded in combination with legitimate power, it had no effect.

  5. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  6. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  7. 26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount equal to 90 percent of the tax computed, at the rates applicable to the taxable year, on the basis... the basis of the tax rates and the taxpayer's status with respect to personal exemptions under section... rates applicable to the current taxable year, and (iii) In the case of the exception described...

  8. Analysis on the Impact of Tax Policy over China's New Energy Industry Development

    NASA Astrophysics Data System (ADS)

    Xia, Bin; Li, Yang

    Energy is a kind of resource which can be used directly or offer people what they need by some conversions, the development of energy is the headspring of economic growth With the development of our national economy, new energy industry has become China's current vigorously the mainstream of development The analysis on influence of tax policy on the development of national new energy industry is mainly discussed, as well as the alternative analysis on the production output and sales tax aspects in the areas of new energy, and based on this, some tax policy suggestions on how to promote the development of national new energy industry are given finally.

  9. Tax incentives as a solution to the uninsured: evidence from the self-employed.

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage.

  10. Current Work to Improve Precision in Measurements of Helium Fine Structure

    NASA Astrophysics Data System (ADS)

    Hassan Rezaeian, Nima; Shiner, Davis

    2013-05-01

    With the recent improvement on the 23P Helium fine structure calculation by Pachucki and the quest for finding the most precise value for α, spectroscopic measurement of the helium atom has a great advantage to find this primary constant. Distinctively, the 32 GHz atomic fine structure of 23P J2 to J0 interval with uncertainty of 100Hz leads a factor of three better than the best current value of α and an impulsion to the theory to evaluate the largest term of order mα8 is our ambition. This measurement not only tests the quantum electrodynamics, but also establishes the fine structure constant α with uncertainty of 1.6 ppb. The electron g-factor measurement of α, even though, is by far more accurate at 0.37 ppb, our end result would be a examination to the best alternative atom recoil measurements with different approach. To reach on this level of accuracy, we implement our frequency selector with precision better than 1 to 100 along with laser cooling mechanism to enhance the signal to noise ratio by increasing the signal strength. This work is supported by NSF grant.

  11. Current Work to Improve Precision in Measurements of Helium Fine Structure

    NASA Astrophysics Data System (ADS)

    Hassan Rezaeian, Nima; Shiner, David

    2013-06-01

    With the recent improvement on the 23P Helium fine structure calculation by Pachucki and the quest for finding the most precise value for α, spectroscopic measurement of the helium atom has a great advantage to find this primary constant. Distinctively, the 32 GHz atomic fine structure of 23P J2 to J0 interval with uncertainty of 100Hz leads a factor of three better than the best current value of α and an impulsion to the theory to evaluate the largest term of order mα8 is our ambition. This measurement not only tests the quantum electrodynamics, but also establishes the fine structure constant α with uncertainty of 1.6 ppb. The electron g-factor measurement of α, even though, is by far more accurate at 0.37 ppb, our end result would be a examination to the best alternative atom recoil measurements with different approach. To reach on this level of accuracy, we implement our frequency selector with precision better than 1 to 100 along with laser cooling mechanism to enhance the signal to noise ratio by increasing the signal strength. This work is supported by NSF grant.

  12. Structural dynamics of microsystems—current state of research and future directions

    NASA Astrophysics Data System (ADS)

    Lin, R. M.; Wang, W. J.

    2006-07-01

    Microsystems or micro-electro-mechanical systems (MEMS), as a newly emerged revolutionary enabling technology, has brought both opportunities and challenges to the field of structural dynamics in a different scale, owing primarily to its interdisciplinary nature of research and extremely small feature size. This paper seeks to present a comprehensive yet critical review on some of the major issues that need to be tackled in the successful realisation of microsystems, with an ultimate objective of further developing and improving the current design capabilities of these systems. The electro-mechanical coupling of typical MEMS devices is first defined and introduced, followed by an in-depth review of the various existing modeling and simulation techniques. Special requirements are discussed when typical MEMS devices need to be tested and existing vibration testing techniques are reviewed. Of particular interest to MEMS devices, structural damping has become a major issue affecting dynamic performance due to the various energy dissipation mechanisms involved. These damping mechanisms have been examined, together with methods developed to model them. Finally, conclusions are made on what have been achieved to date and future prospects of structural dynamics of Microsystems are identified with an intention to stimulate further concerted research in this important emerging area.

  13. Direct current electric field assembly of colloidal crystals displaying reversible structural color.

    PubMed

    Shah, Aayush A; Ganesan, Mahesh; Jocz, Jennifer; Solomon, Michael J

    2014-08-26

    We report the application of low-voltage direct current (dc) electric fields to self-assemble close-packed colloidal crystals in nonaqueous solvents from colloidal spheres that vary in size from as large as 1.2 μm to as small as 0.1 μm. The assemblies are created rapidly (∼2 min) from an initially low volume fraction colloidal particle suspension using a simple capacitor-like electric field device that applies a steady dc electric voltage. Confocal microscopy is used to observe the ordering that is produced by the assembly method. This spatial evidence for ordering is consistent with the 6-fold diffraction patterns identified by light scattering. Red, green, and blue structural color is observed for the ordered assemblies of colloids with diameters of 0.50, 0.40, and 0.29 μm, respectively, consistent with spectroscopic measurements of reflectance. The diffraction and spectrophotometry results were found to be consistent with the theoretical Bragg's scattering expected for closed-packed crystals. By switching the dc electric field from on to off, we demonstrate reversibility of the structural color response on times scales ∼60 s. The dc electric field assembly method therefore represents a simple method to produce reversible structural color in colloidal soft matter.

  14. Cigarette taxes and smoking participation: evidence from recent tax increases in Canada.

    PubMed

    Azagba, Sunday; Sharaf, Mesbah

    2011-05-01

    Using the Canadian National Population Health Survey and the recent tax variation across Canadian provinces, this paper examines the impact of cigarette taxes on smoking participation. Consistent with the literature, we find evidence of a heterogeneous response to cigarette taxes among different groups of smokers. Contrary to most studies, we find that the middle age group-which constitutes the largest fraction of smokers in our sample-is largely unresponsive to taxes. While cigarette taxes remain popular with policy makers as an anti-smoking measure, identifying the socio-demographic characteristics of smokers who respond differentially to tax increase will help in designing appropriate supplementary measures to reduce smoking.

  15. Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes.

    PubMed

    Pomeranz, Jennifer L

    2015-11-01

    US state and local governments are debating sugar-sweetened beverage excise taxes to support public health. A related issue is whether such taxes would apply to beverage purchases made by Supplemental Nutrition Assistance Program (SNAP) participants. Federal law proscribes states from collecting excise taxes on SNAP purchases, but the law is confined to taxes at the point of sale. I provide legal analysis and recommendations for policymakers to enact taxes that are not subject to the SNAP tax exemption to potentially deter consumption by all consumers.

  16. Interaction between spin-wave excitations and pure spin currents in magnetic structures

    NASA Astrophysics Data System (ADS)

    Azevedo, Antonio

    2012-02-01

    The generation of pure spin current (PSC) in magnetic structures has attracted much attention not only for its fundamental importance in spintronics, but also because it opens up potential applications. One of the most exciting aspects of this area is the interplay between spin-waves (SW) and PSC. Here we report experimental results in which the PSC, generated by both spin pumping (SPE) [1] and spin Seebeck (SSE) [2] effects, can exert a spin-transfer torque sufficient to compensate the SW relaxation in yttrium iron garnet (YIG)/non-magnetic structures. By measuring the propagation of SW packets in single-crystal YIG films we were able to observe the amplification of volume and magnetostatic modes (MSW) by both SSE and SHE [3,4]. The excitation and detection of the SW packets is carried out by using a MSW delay line device. In both cases the amplification is attributed to the spin-transfer torque due to PSC generated by SSE as well as SHE. It will also be presented new results in which PSC are simultaneously excited by SSE and SPE effects in YIG films. While the spin current generated by SPE is obtained by exciting the ferromagnetic resonance (FMR) of the YIG film, the spin current due to SSE is created by applying a temperature gradient along the film plane. The effect of the superposition of both spin currents is characterized by measuring the spin Hall voltage (VH) along thin strips of Pt deposited on top of the YIG films. Whereas VH corresponding to the uniform FMR is amplified due the SSE the voltages corresponding to the other magnetostatic spin-wave modes are attenuated [5]. [4pt] [1] Y. Tserkovnyak, et al., Rev. Mod. Phys. 77, 1375 (2005).[0pt] [2] K. Uchida, et al., Nature 455, 778 (2008).[0pt] [3] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Phys. Rev. Letts., 107, 197203 (2011).[0pt] [4] E. Padr'on-Hern'andez, A. Azevedo, and S. M. Rezende, Appl. Phys. Letts., 99 (2011) in press.[0pt] [5] G.L. da Silva, L.H. Vilela-Leão, S. M. Rezende and A

  17. Vertical structure of cross-shore currents from wind-induced setup

    USGS Publications Warehouse

    Gelfenbaum, Guy

    1991-01-01

    Most of the storm surge models presented in the literature are vertically averaged and calculate only the sea-surface elevation and mean flow. Whereas these models may be adequate for predicting storm surge heights for flooding purposes, they neglect the vertical structure of the flow and the boundary shear stress, which are both critical for predicting cross-shore sediment transport. The steady and horizontally uniform equations of motion are used here to compute the sea-surface slope, the vertical structure of the cross-shore currents, and the boundary shear stress in a shallow wind dominated environment. The steady state model developed here balances the pressure gradient and the stress divergence, resulting in sea-surface slope and associated pressure gradient in the opposite direction of the wind, thus inducing a reversal in the currents near the bed. The Reynolds stress is modeled with a depth-dependent turbulent diffusion coefficient so that both the boundary shear stress and the velocity field are calculated, avoiding the need to set a bottom drag coefficient. Input parameters for this model are simply the wind stress, the water depth, and z0, the bed roughness parameter. A sensitivity test of the model results to various values of z0 indicates that large changes in z0 cause only minor differences in the surface slope, and moderate differences in the velocity field and boundary shear stress. Given the sediment size distribution and the small scale morphology of the bed, a reasonable estimate of z0 may be obtained and the above uncertainty will be nearly eliminated.

  18. Analysis of pulsed eddy current data using regression models for steam generator tube support structure inspection

    NASA Astrophysics Data System (ADS)

    Buck, J. A.; Underhill, P. R.; Morelli, J.; Krause, T. W.

    2016-02-01

    Nuclear steam generators (SGs) are a critical component for ensuring safe and efficient operation of a reactor. Life management strategies are implemented in which SG tubes are regularly inspected by conventional eddy current testing (ECT) and ultrasonic testing (UT) technologies to size flaws, and safe operating life of SGs is predicted based on growth models. ECT, the more commonly used technique, due to the rapidity with which full SG tube wall inspection can be performed, is challenged when inspecting ferromagnetic support structure materials in the presence of magnetite sludge and multiple overlapping degradation modes. In this work, an emerging inspection method, pulsed eddy current (PEC), is being investigated to address some of these particular inspection conditions. Time-domain signals were collected by an 8 coil array PEC probe in which ferromagnetic drilled support hole diameter, depth of rectangular tube frets and 2D tube off-centering were varied. Data sets were analyzed with a modified principal components analysis (MPCA) to extract dominant signal features. Multiple linear regression models were applied to MPCA scores to size hole diameter as well as size rectangular outer diameter tube frets. Models were improved through exploratory factor analysis, which was applied to MPCA scores to refine selection for regression models inputs by removing nonessential information.

  19. The impact of shearing flows on electroactive biofilm formation, structure, and current generation

    NASA Astrophysics Data System (ADS)

    Jones, A.-Andrew; Buie, Cullen

    2016-11-01

    A special class of bacteria exist that directly produce electricity. First explored in 1911, these electroactive bacteria catalyze hydrocarbons and transport electrons directly to a metallic electron acceptor forming thicker biofilms than other species. Electroactive bacteria biofilms are thicker because they are not limited by transport of oxygen or other terminal electron acceptors. Electroactive bacteria can produce power in fuel cells. Power production is limited in fuel cells by the bacteria's inability to eliminate protons near the insoluble electron acceptor not utilized in the wild. To date, they have not been successfully evolved or engineered to overcome this limit. This limitation may be overcome by enhancing convective mass transport while maintaining substantial biomass within the biofilm. Increasing convective mass transport increases shear stress. A biofilm may respond to increased shear by changing biomass, matrix, or current production. In this study, a rotating disk electrode is used to separate nutrient from physical stress. This phenomenon is investigated using the model electroactive bacterium Geobacter sulfurreducens at nutrient loads comparable to flow-through microbial fuel cells. We determine biofilm structure experimentally by measuring the porosity and calculating the tortuosity from confocal microscope images. Biofilm adaptation for electron transport is quantified using electrical impedance spectroscopy. Our ultimate objective is a framework relating biofilm thickness, porosity, shear stress and current generation for the optimization of bioelectrochemical systems The Alfred P Sloan Foundation MPHD Program.

  20. Enhancing pulsed eddy current for inspection of P-3 Orion lap-joint structures

    NASA Astrophysics Data System (ADS)

    Butt, D. M.; Underhill, P. R.; Krause, T. W.

    2016-02-01

    During flight, aircraft are subjected to cyclic loading. In the Lockheed P-3 Orion airframe, this cyclic loading can lead to development of fatigue cracks at steel fastener locations in the top and second layers of aluminum wing skin lap-joints. An inspection method that is capable of detecting these cracks, without fastener removal, is desirable as this can minimize aircraft downtime, while subsequently reducing the risk of collateral damage. The ability to detect second layer cracks has been demonstrated using a Pulsed Eddy Current (PEC) probe design that utilizes the ferrous fastener as a flux conduit. This allows for deeper penetration of flux into the lap-joint second layer and consequently, sensitivity to the presence of cracks. Differential pick-up coil pairs are used to sense the eddy current response due to the presence of a crack. The differential signal obtained from pick-up coils on opposing sides of the fastener is analyzed using a Modified Principal Components Analysis (MPCA). This is followed by a cluster analysis of the resulting MPCA scores to separate fastener locations with cracks from those without. Probe design features, data acquisition system parameters and signal post-processing can each have a strong impact on crack detection. Physical probe configurations and signal analysis processes, used to enhance the PEC system for detection of cracks in P-3 Orion lap-joint structures, are investigated and an enhanced probe design is identified.

  1. Corrosion Assessment of Steel Bars Used in Reinforced Concrete Structures by Means of Eddy Current Testing

    PubMed Central

    de Alcantara, Naasson P.; da Silva, Felipe M.; Guimarães, Mateus T.; Pereira, Matheus D.

    2015-01-01

    This paper presents a theoretical and experimental study on the use of Eddy Current Testing (ECT) to evaluate corrosion processes in steel bars used in reinforced concrete structures. The paper presents the mathematical basis of the ECT sensor built by the authors; followed by a finite element analysis. The results obtained in the simulations are compared with those obtained in experimental tests performed by the authors. Effective resistances and inductances; voltage drops and phase angles of wound coil are calculated using both; simulated and experimental data; and demonstrate a strong correlation. The production of samples of corroded steel bars; by using an impressed current technique is also presented. The authors performed experimental tests in the laboratory using handmade sensors; and the corroded samples. In the tests four gauges; with five levels of loss-of-mass references for each one were used. The results are analyzed in the light of the loss-of-mass and show a strong linear behavior for the analyzed parameters. The conclusions emphasize the feasibility of the proposed technique and highlight opportunities for future works. PMID:26712754

  2. Corrosion Assessment of Steel Bars Used in Reinforced Concrete Structures by Means of Eddy Current Testing.

    PubMed

    de Alcantara, Naasson P; da Silva, Felipe M; Guimarães, Mateus T; Pereira, Matheus D

    2015-12-24

    This paper presents a theoretical and experimental study on the use of Eddy Current Testing (ECT) to evaluate corrosion processes in steel bars used in reinforced concrete structures. The paper presents the mathematical basis of the ECT sensor built by the authors; followed by a finite element analysis. The results obtained in the simulations are compared with those obtained in experimental tests performed by the authors. Effective resistances and inductances; voltage drops and phase angles of wound coil are calculated using both; simulated and experimental data; and demonstrate a strong correlation. The production of samples of corroded steel bars; by using an impressed current technique is also presented. The authors performed experimental tests in the laboratory using handmade sensors; and the corroded samples. In the tests four gauges; with five levels of loss-of-mass references for each one were used. The results are analyzed in the light of the loss-of-mass and show a strong linear behavior for the analyzed parameters. The conclusions emphasize the feasibility of the proposed technique and highlight opportunities for future works.

  3. Sub-ion scale intermittency and the development of filamentary current structures from the Hall effect

    NASA Astrophysics Data System (ADS)

    Chapman, S. C.; Kiyani, K. H.; Meyrand, R.; Sahraoui, F.; Osman, K.

    2014-12-01

    The distinct quantitative nature of the intermittency seen on fluid and kinetic scales in solar wind plasma turbulence is now well documented from an observational point of view. The classic high-order statistical signature rapidly transitions to a monoscaling signature as one crosses to sub-ion scales. How this scaling depends upon plasma conditions, and the underlying physical implications have yet to be fully explored. We present a study focusing on 28 intervals of solar wind magnetic field data from the Cluster spacecraft sampling a broad range of plasma parameters. We show how the scaling properties vary between these intervals and more importantly, if there are any correlations between the scaling exponents and the plasma parameter variations. We supplement this observational study with a computational investigation where we study spatial samples from an 1024^3 EMHD simulation -- a model for sub-ion scale magnetic field dynamics consisting solely of the Hall effect. From this, we show that the Hall-term can generate a topological change from current sheets at fluid scales to current filaments at sub-ion scales. We conjecture that this fundamental change in the coherent structures comprising the turbulence is also responsible for the change in the intermittency that we see from our observations; and which could also be responsible for dissipation at these scales.

  4. Mercury's cross-tail current sheet: Structure, X-line location and stress balance

    NASA Astrophysics Data System (ADS)

    Poh, Gangkai; Slavin, James A.; Jia, Xianzhe; Raines, Jim M.; Imber, Suzanne M.; Sun, Wei-Jie; Gershman, Daniel J.; DiBraccio, Gina A.; Genestreti, Kevin J.; Smith, Andy W.

    2017-01-01

    The structure, X-line location, and magnetohydrodynamic (MHD) stress balance of Mercury's magnetotail were examined between -2.6 < XMSM < -1.4 RM using MErcury Surface, Space ENvironment, GEochemistry, and Ranging (MESSENGER) measurements from 319 central plasma sheet (CPS) crossings. The mean plasma β in the CPS calculated from MESSENGER data is 6. The CPS magnetic field was southward (i.e., tailward of X-line) 2-18% of the time. Extrapolation of downtail variations in BZ indicates an average X-line location at -3 RM. Modeling of magnetic field measurements produced a cross-tail current sheet (CS) thickness, current density, and inner CS edge location of 0.39 RM, 92 nA/m2 and -1.22 RM, respectively. Application of MHD stress balance suggests that heavy planetary ions may be important in maintaining stress balance within Mercury's CPS. Qualitative similarities between Mercury's and Earth's magnetotail are remarkable given the differences in upstream conditions, internal plasma composition, finite gyro-radius scaling, and Mercury's lack of ionosphere.

  5. 26 CFR 46.4374-1 - Liability for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES EXCISE TAX ON POLICIES ISSUED BY FOREIGN INSURERS AND OBLIGATIONS NOT IN REGISTERED FORM Tax on Policies Issued by Foreign Insurers § 46.4374-1 Liability for tax. (a) In general. Any person who makes.... For purposes of this section, in the case of a reinsurance policy that is subject to the tax...

  6. 26 CFR 1.884-1 - Branch profits tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch profits tax. 1.884-1 Section 1.884-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax...

  7. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  8. 26 CFR 53.7701-1 - Tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Tax return preparer. 53.7701-1 Section 53.7701... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Procedure and Administration § 53.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see § 301.7701-15 of...

  9. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  10. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  11. 27 CFR 40.21 - Cigar tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Cigar tax rates. 40.21 Section 40.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... PROCESSED TOBACCO Taxes § 40.21 Cigar tax rates. (a) Cigars are taxed at the following rates under 26...

  12. 27 CFR 19.669 - Distilled spirits taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes § 19.669 Distilled spirits taxes. (a) Proprietors may withdraw distilled spirits free of tax...

  13. 27 CFR 40.167 - Prepayment tax return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Prepayment tax return. 40.167 Section 40.167 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... Taxes on Tobacco Products § 40.167 Prepayment tax return. (a) To prepay the tax on tobacco products...

  14. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  15. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Comprehensive interperiod tax allocation. 32.22... interperiod tax allocation. (a) Companies shall apply interperiod tax allocation (tax normalization) to all book/tax temporary differences which would be considered material for published financial...

  16. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General...

  17. 26 CFR 1.6015-7 - Tax Court review.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Tax Court review. 1.6015-7 Section 1.6015-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6015-7 Tax Court review. (a) In...

  18. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  19. 27 CFR 45.36 - Payment of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Payment of tax. 45.36 Section 45.36 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT..., WITHOUT PAYMENT OF TAX, FOR USE OF THE UNITED STATES Removals § 45.36 Payment of tax. Any tax...

  20. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Comprehensive interperiod tax allocation. 32.22... interperiod tax allocation. (a) Companies shall apply interperiod tax allocation (tax normalization) to all book/tax temporary differences which would be considered material for published financial...