26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year...

Distribution of small channels on the Martian surface

USGS Publications Warehouse

Pieri, D.

1976-01-01

The distribution of small channels on Mars has been mapped from Mariner 9 images, at the 1:5 000 000 scale, by the author. The small channels referred to here are small valleys ranging in width from the resolution limit of the Mariner 9 wide-angle images (???1 km) to about 10 km. The greatest density of small band occurs in dark cratered terrain. This dark zone forms a broad subequatorial band around the planet. The observed distribution may be the result of decreased small-channel visibility in bright areas due to obscuration by a high albedo dust or sediment mantle. Crater densities within two small-channel segments show crater size-frequency distributions consistent with those of the oldest of the heavily cratered plains units. Such crater densities coupled with the almost exclusive occurrence of small channels in old cratered terrain and the generally degraded appearance of small channels in the high-resolution images (???100 m) imply a major episode of small-channel formation early in Martian geologic history. ?? 1976.

Improving flow distribution in influent channels using computational fluid dynamics.

PubMed

Park, No-Suk; Yoon, Sukmin; Jeong, Woochang; Lee, Seungjae

2016-10-01

Although the flow distribution in an influent channel where the inflow is split into each treatment process in a wastewater treatment plant greatly affects the efficiency of the process, and a weir is the typical structure for the flow distribution, to the authors' knowledge, there is a paucity of research on the flow distribution in an open channel with a weir. In this study, the influent channel of a real-scale wastewater treatment plant was used, installing a suppressed rectangular weir that has a horizontal crest to cross the full channel width. The flow distribution in the influent channel was analyzed using a validated computational fluid dynamics model to investigate (1) the comparison of single-phase and two-phase simulation, (2) the improved procedure of the prototype channel, and (3) the effect of the inflow rate on flow distribution. The results show that two-phase simulation is more reliable due to the description of the free-surface fluctuations. It should first be considered for improving flow distribution to prevent a short-circuit flow, and the difference in the kinetic energy with the inflow rate makes flow distribution trends different. The authors believe that this case study is helpful for improving flow distribution in an influent channel.

Distributed Joint Source-Channel Coding in Wireless Sensor Networks

PubMed Central

Zhu, Xuqi; Liu, Yu; Zhang, Lin

2009-01-01

Considering the fact that sensors are energy-limited and the wireless channel conditions in wireless sensor networks, there is an urgent need for a low-complexity coding method with high compression ratio and noise-resisted features. This paper reviews the progress made in distributed joint source-channel coding which can address this issue. The main existing deployments, from the theory to practice, of distributed joint source-channel coding over the independent channels, the multiple access channels and the broadcast channels are introduced, respectively. To this end, we also present a practical scheme for compressing multiple correlated sources over the independent channels. The simulation results demonstrate the desired efficiency. PMID:22408560

``Just Another Distribution Channel?''

NASA Astrophysics Data System (ADS)

Lemstra, Wolter; de Leeuw, Gerd-Jan; van de Kar, Els; Brand, Paul

The telecommunications-centric business model of mobile operators is under attack due to technological convergence in the communication and content industries. This has resulted in a plethora of academic contributions on the design of new business models and service platform architectures. However, a discussion of the challenges that operators are facing in adopting these models is lacking. We assess these challenges by considering the mobile network as part of the value system of the content industry. We will argue that from the perspective of a content provider the mobile network is ‘just another’ distribution channel. Strategic options available for the mobile communication operators are to deliver an excellent distribution channel for content delivery or to move upwards in the value chain by becoming a content aggregator. To become a mobile content aggregator operators will have to develop or acquire complementary resources and capabilities. Whether this strategic option is sustainable remains open.

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

Spatial distribution of calcium-gated chloride channels in olfactory cilia.

PubMed

French, Donald A; Badamdorj, Dorjsuren; Kleene, Steven J

2010-12-30

In vertebrate olfactory receptor neurons, sensory cilia transduce odor stimuli into changes in neuronal membrane potential. The voltage changes are primarily caused by the sequential openings of two types of channel: a cyclic-nucleotide-gated (CNG) cationic channel and a calcium-gated chloride channel. In frog, the cilia are 25 to 200 µm in length, so the spatial distributions of the channels may be an important determinant of odor sensitivity. To determine the spatial distribution of the chloride channels, we recorded from single cilia as calcium was allowed to diffuse down the length of the cilium and activate the channels. A computational model of this experiment allowed an estimate of the spatial distribution of the chloride channels. On average, the channels were concentrated in a narrow band centered at a distance of 29% of the ciliary length, measured from the base of the cilium. This matches the location of the CNG channels determined previously. This non-uniform distribution of transduction proteins is consistent with similar findings in other cilia. On average, the two types of olfactory transduction channel are concentrated in the same region of the cilium. This may contribute to the efficient detection of weak stimuli.

Venusian channels and valleys - Distribution and volcanological implications

NASA Technical Reports Server (NTRS)

Komatsu, Goro; Baker, Victor R.; Gulick, Virginia C.; Parker, Timothy J.

1993-01-01

An updated map is presented which shows the distribution of more than 200 channels and valleys on Venus. A large number of channels are concentrated in equatorial regions characterized by highlands, rift and fracture zones, an associated volcanic features. Many channels associated with flow deposits are similar to typical terrestrial lava drainage channels. They are associated with a wide range of volcanic edifices. More than half of the sinuous rilles are associated with coronae, coronalike features, or arachnoids. Corona volcanism driven by mantle plume events may explain this association. Many valley network are observed in highlands and in association with coronae, coronalike features, or arachnoids. This indicates that highlands and coronae provided fractures and flow-viscosity lavas, both of which seem to be required for network formation by lava sapping processes. Canali-type channels have a unique distribution limited to some plains regions.

The Internet and the Banks' Strategic Distribution Channel Decisions.

ERIC Educational Resources Information Center

Mols, Niels Peter

1998-01-01

Discusses two strategic distribution channel decisions facing banks, one regarding whether to target the Internet banking segment of customers versus the branch banking segment, and the other regarding the geographical area banks aim to serve. Future distribution channels, the change process, and local, national, and international strategies are…

26 CFR 1.669(b)-1A - Tax on distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section (the “exact” method), or (2) The tax computed under paragraph (c) of this section (the “short-cut..., the method used in the return shall be accepted as the method that produces the lesser tax. The... tax imposed by section 668(a)(2). (b) Computation of partial tax by the exact method. The partial tax...

The Arizona Education Tax Credit and Hidden Considerations of Justice: Why We Ought To Fight Poverty, Not Taxes.

ERIC Educational Resources Information Center

Moses, Michele S.

2000-01-01

Describes the Arizona education tax credit law as a voucher plan in disguise, and argues that the concept of justice underlying the law is an element largely missing from the school choice debate. Calls on educators and policymakers to concentrate on efforts to help needy students rather than to channel tax dollars toward self-interested ends.…

27 CFR 46.116 - Issuance, distribution, and examination of special tax stamps.

Code of Federal Regulations, 2011 CFR

2011-04-01

... multiple locations, TTB will send to the taxpayer's principal place of business (or principal office in the... attachment to TTB Form 5630.5t required by § 46.101(b)(2). (b) Distribution of special tax stamps for... for each location listed on the attachment to TTB Form 5630.5t and that the information on each stamp...

27 CFR 46.116 - Issuance, distribution, and examination of special tax stamps.

Code of Federal Regulations, 2010 CFR

2010-04-01

... multiple locations, TTB will send to the taxpayer's principal place of business (or principal office in the... attachment to TTB Form 5630.5t required by § 46.101(b)(2). (b) Distribution of special tax stamps for... for each location listed on the attachment to TTB Form 5630.5t and that the information on each stamp...

Ripple distribution for nonlinear fiber-optic channels.

PubMed

Sorokina, Mariia; Sygletos, Stylianos; Turitsyn, Sergei

2017-02-06

We demonstrate data rates above the threshold imposed by nonlinearity on conventional optical signals by applying novel probability distribution, which we call ripple distribution, adapted to the properties of the fiber channel. Our results offer a new direction for signal coding, modulation and practical nonlinear distortions compensation algorithms.

13 CFR 107.1550 - Distributions by Licensee-permitted “tax Distributions” to private investors and SBA.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Distributions by Licensee-permitted âtax Distributionsâ to private investors and SBA. 107.1550 Section 107.1550 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION SMALL BUSINESS INVESTMENT COMPANIES SBA Financial Assistance for...

Distribution of L-type calcium channels in rat thalamic neurones.

PubMed

Budde, T; Munsch, T; Pape, H C

1998-02-01

One major pathway for calcium entry into neurones is through voltage-activated calcium channels. The distribution of calcium channels over the membrane surface is important for their contribution to neuronal function. Electrophysiological recordings from thalamic cells in situ and after acute isolation demonstrated the presence of high-voltage activated calcium currents. The use of specific L-type calcium channel agonists and antagonists of the dihydropyridine type revealed an about 40% contribution of L-type channels to the total high-voltage-activated calcium current. In order to localize L-type calcium channels in thalamic neurones, fluorescent dihydropyridines were used. They were combined with the fluorescent dye RH414, which allowed the use of a ratio technique and thereby the determination of channel density. The distribution of L-type channels was analysed in the three main thalamic cell types: thalamocortical relay cells, local interneurones and reticular thalamic neurones. While channel density was highest in the soma and decreased significantly in the dendritic region, channels appeared to be clustered differentially in the three types of cells. In thalamocortical cells, L-type channels were clustered in high density around the base of dendrites, while they were more evenly distributed on the soma of interneurones. Reticular thalamic neurones exhibited high density of L-type channels in more central somatic regions. The differential localization of L-type calcium channels found in this study implies their predominate involvement in the regulation of somatic and proximal dendritic calcium-dependent processes, which may be of importance for specific thalamic functions, such as those mediating the transition from rhythmic burst activity during sleep to single spike activity during wakefulness or regulating the relay of visual information.

Distributional benefits of tobacco tax and smoke-free workplaces in China: A modeling study.

PubMed

Verguet, Stéphane; Tarr, Gillian; Gauvreau, Cindy L; Mishra, Sujata; Jha, Prabhat; Liu, Lingrui; Xiao, Yue; Qiu, Yingpeng; Zhao, Kun

2017-12-01

Tobacco taxation and smoke-free workplaces reduce smoking, tobacco-related premature deaths and associated out-of-pocket health care expenditures. We examine the distributional consequences of a price increase in tobacco products through an excise tax hike, and of an implementation of smoke-free workplaces, in China. We use extended cost-effectiveness analysis (ECEA) to evaluate, across income quintiles of the male population (the large majority of Chinese smokers), the premature deaths averted, the change in tax revenues generated, and the financial risk protection procured (eg, poverty cases averted, defined as the number of individuals no longer facing tobacco-related out-of-pocket expenditures for disease treatment, that would otherwise impoverish them), that would follow a 75% increase in cigarette prices through substantial increments in excise tax fully passed onto consumers, and a nationwide total implementation of workplace smoking bans. A 75% increase in cigarette prices would avert about 24 million premature deaths among the current Chinese male population, with a third among the bottom income quintile, increase additional tax revenues by US$ 46 billion annually, and prevent around 9 million poverty cases, 19% of which among the bottom income quintile. Implementation of smoking bans in workplaces would avert about 12 million premature deaths, with a fifth among the bottom income quintile, decrease tax revenues by US$ 7 billion annually, and prevent around 4 million poverty cases, 12% of which among the bottom income quintile. Increased excise taxes on tobacco products and workplace smoking bans can procure large health and economic benefits to the Chinese population, especially among the poor.

Distributional benefits of tobacco tax and smoke–free workplaces in China: A modeling study

PubMed Central

Verguet, Stéphane; Tarr, Gillian; Gauvreau, Cindy L; Mishra, Sujata; Jha, Prabhat; Liu, Lingrui; Xiao, Yue; Qiu, Yingpeng; Zhao, Kun

2017-01-01

Background Tobacco taxation and smoke–free workplaces reduce smoking, tobacco–related premature deaths and associated out–of–pocket health care expenditures. We examine the distributional consequences of a price increase in tobacco products through an excise tax hike, and of an implementation of smoke–free workplaces, in China. Methods We use extended cost–effectiveness analysis (ECEA) to evaluate, across income quintiles of the male population (the large majority of Chinese smokers), the premature deaths averted, the change in tax revenues generated, and the financial risk protection procured (eg, poverty cases averted, defined as the number of individuals no longer facing tobacco–related out–of–pocket expenditures for disease treatment, that would otherwise impoverish them), that would follow a 75% increase in cigarette prices through substantial increments in excise tax fully passed onto consumers, and a nationwide total implementation of workplace smoking bans. Results A 75% increase in cigarette prices would avert about 24 million premature deaths among the current Chinese male population, with a third among the bottom income quintile, increase additional tax revenues by US$ 46 billion annually, and prevent around 9 million poverty cases, 19% of which among the bottom income quintile. Implementation of smoking bans in workplaces would avert about 12 million premature deaths, with a fifth among the bottom income quintile, decrease tax revenues by US$ 7 billion annually, and prevent around 4 million poverty cases, 12% of which among the bottom income quintile. Conclusions Increased excise taxes on tobacco products and workplace smoking bans can procure large health and economic benefits to the Chinese population, especially among the poor. PMID:29188029

Differential subcellular distribution of ion channels and the diversity of neuronal function.

PubMed

Nusser, Zoltan

2012-06-01

Following the astonishing molecular diversity of voltage-gated ion channels that was revealed in the past few decades, the ion channel repertoire expressed by neurons has been implicated as the major factor governing their functional heterogeneity. Although the molecular structure of ion channels is a key determinant of their biophysical properties, their subcellular distribution and densities on the surface of nerve cells are just as important for fulfilling functional requirements. Recent results obtained with high resolution quantitative localization techniques revealed complex, subcellular compartment-specific distribution patterns of distinct ion channels. Here I suggest that within a given neuron type every ion channel has a unique cell surface distribution pattern, with the functional consequence that this dramatically increases the computational power of nerve cells. Copyright © 2011 Elsevier Ltd. All rights reserved.

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 to...

32 CFR 239.12 - Tax Documentation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 2 2010-07-01 2010-07-01 false Tax Documentation. 239.12 Section 239.12...) MISCELLANEOUS HOMEOWNERS ASSISTANCE PROGRAM-APPLICATION PROCESSING § 239.12 Tax Documentation. For disbursed funds, tax documents will be certified by HQUSACE Finance Center, and distributed to applicants and the...

Channel Extension in Deep-Water Distributive Systems

NASA Astrophysics Data System (ADS)

Hoyal, D. C.; Sheets, B. A.

2007-12-01

The cyclic nature of channel and lobe formation in submarine fans is the result of the unstable and ephemeral nature of newly formed distributary channels. Avulsion cycles are initiated as unconfined sheet flow immediately following avulsion followed by stages of channel incision and extension, deposition of channel mouth deposits, and often channel backfilling. In contrast with those in alluvial and deltaic environments, avulsion cycles in submarine fans are relatively poorly understood due to the difficulty of observing deep ocean processes, either over short timescales needed to measure the hydrodynamics of active turbidity currents, or over longer timescales needed for the morphodynamic evolution of individual distributary channels and avulsion events. Here we report the results of over 80 experiments in a 5m x 3m x1m deep tank using saline (NaCl) density flows carrying low-density plastic sediment (SG 1.5) flowing down an inclined ramp. These experiments were designed to investigate trends observed in earlier self-organized experimental submarine fans with well-developed avulsion cycles, in which distributive lobes were observed to form on relatively high slopes. In particular, we were interested in investigating the relationship between channel extension length (distance from the inlet to the point where the flow becomes de-channelized, transitioning into a mouth-bar/lobe) and slope. The results of the experiments are clear but counter-intuitive. Channels appear to extend in discrete segments and channel extension length is inversely related to slope over a wide range of slopes (5-17 degrees). In addition, channel extension seems largely independent of inlet flow density (salt concentration) over the experimental range (10-24 g/cc). Measurements of densimetric Froude number (Fr') indicate Fr' increases downstream to near critical conditions at the channel lobe transition. Our preliminary interpretation is that distributary channels become unstable due to

Distributing the Wealth: Sliding CD-ROM into the Consumer Channel.

ERIC Educational Resources Information Center

Bowers, Richard A.

1994-01-01

Examines retail sales of CD-ROMs. Topics addressed include the current situation in CD-ROM retailing; channel distribution options; myths and realities of CD-ROM distribution; the distributor; affiliate labels; sales representatives; copublishers; distribution options; distributing resources; and recommendations for new CD-ROM publishers. (LRW)

Formulating the shear stress distribution in circular open channels based on the Renyi entropy

NASA Astrophysics Data System (ADS)

Khozani, Zohreh Sheikh; Bonakdari, Hossein

2018-01-01

The principle of maximum entropy is employed to derive the shear stress distribution by maximizing the Renyi entropy subject to some constraints and by assuming that dimensionless shear stress is a random variable. A Renyi entropy-based equation can be used to model the shear stress distribution along the entire wetted perimeter of circular channels and circular channels with flat beds and deposited sediments. A wide range of experimental results for 12 hydraulic conditions with different Froude numbers (0.375 to 1.71) and flow depths (20.3 to 201.5 mm) were used to validate the derived shear stress distribution. For circular channels, model performance enhanced with increasing flow depth (mean relative error (RE) of 0.0414) and only deteriorated slightly at the greatest flow depth (RE of 0.0573). For circular channels with flat beds, the Renyi entropy model predicted the shear stress distribution well at lower sediment depth. The Renyi entropy model results were also compared with Shannon entropy model results. Both models performed well for circular channels, but for circular channels with flat beds the Renyi entropy model displayed superior performance in estimating the shear stress distribution. The Renyi entropy model was highly precise and predicted the shear stress distribution in a circular channel with RE of 0.0480 and in a circular channel with a flat bed with RE of 0.0488.

Distributed Channel Allocation and Time Slot Optimization for Green Internet of Things.

PubMed

Ding, Kaiqi; Zhao, Haitao; Hu, Xiping; Wei, Jibo

2017-10-28

In sustainable smart cities, power saving is a severe challenge in the energy-constrained Internet of Things (IoT). Efficient utilization of limited multiple non-overlap channels and time resources is a promising solution to reduce the network interference and save energy consumption. In this paper, we propose a joint channel allocation and time slot optimization solution for IoT. First, we propose a channel ranking algorithm which enables each node to rank its available channels based on the channel properties. Then, we propose a distributed channel allocation algorithm so that each node can choose a proper channel based on the channel ranking and its own residual energy. Finally, the sleeping duration and spectrum sensing duration are jointly optimized to maximize the normalized throughput and satisfy energy consumption constraints simultaneously. Different from the former approaches, our proposed solution requires no central coordination or any global information that each node can operate based on its own local information in a total distributed manner. Also, theoretical analysis and extensive simulations have validated that when applying our solution in the network of IoT: (i) each node can be allocated to a proper channel based on the residual energy to balance the lifetime; (ii) the network can rapidly converge to a collision-free transmission through each node's learning ability in the process of the distributed channel allocation; and (iii) the network throughput is further improved via the dynamic time slot optimization.

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

The Time Has Come for a Consumption Tax.

ERIC Educational Resources Information Center

Byrom, Fletcher L.

1984-01-01

The present tax system impedes investment and is unfairly distributed. A consumption tax is the best way to reduce future deficits without curbing growth. Describes the various forms that a consumption tax could take. Such a tax can be as progressive or regressive as policymakers want it to be. (Author/CS)

EDMC: An enhanced distributed multi-channel anti-collision algorithm for RFID reader system

NASA Astrophysics Data System (ADS)

Zhang, YuJing; Cui, Yinghua

2017-05-01

In this paper, we proposes an enhanced distributed multi-channel reader anti-collision algorithm for RFID environments which is based on the distributed multi-channel reader anti-collision algorithm for RFID environments (called DiMCA). We proposes a monitor method to decide whether reader receive the latest control news after it selected the data channel. The simulation result shows that it improves interrogation delay.

Distributed reservation control protocols for random access broadcasting channels

NASA Technical Reports Server (NTRS)

Greene, E. P.; Ephremides, A.

1981-01-01

Attention is given to a communication network consisting of an arbitrary number of nodes which can communicate with each other via a time-division multiple access (TDMA) broadcast channel. The reported investigation is concerned with the development of efficient distributed multiple access protocols for traffic consisting primarily of single packet messages in a datagram mode of operation. The motivation for the design of the protocols came from the consideration of efficient multiple access utilization of moderate to high bandwidth (4-40 Mbit/s capacity) communication satellite channels used for the transmission of short (1000-10,000 bits) fixed length packets. Under these circumstances, the ratio of roundtrip propagation time to packet transmission time is between 100 to 10,000. It is shown how a TDMA channel can be adaptively shared by datagram traffic and constant bandwidth users such as in digital voice applications. The distributed reservation control protocols described are a hybrid between contention and reservation protocols.

Interference of HTLV-1 Tax Protein with Cell Polarity Regulators: Defining the Subcellular Localization of the Tax-DLG1 Interaction

PubMed Central

Marziali, Federico; Bugnon Valdano, Marina; Brunet Avalos, Clarisse; Moriena, Lucía; Cavatorta, Ana Laura; Gardiol, Daniela

2017-01-01

Human T cell leukemia virus (HTLV)-1 Tax (Tax) protein is very important in viral replication and cell transformation. Tax localizes in the nucleus and cytoplasm in association with organelles. Some activities of Tax depend on interactions with PDZ (PSD-95/Discs Large/Z0-1) domain–containing proteins such as Discs large protein 1 (DLG1) which is involved in cell polarity and proliferation. The DLG1 interaction results in a cytoplasmic co-localization pattern resembling vesicular aggregates, the nature of which is still unknown. To further explore the role of PDZ proteins in HTLV-1 cell transformation, we deeply investigated the Tax-DLG1 association. By fluorescence resonance energy transfer (FRET), we detected, for the first time, the direct binding of Tax to DLG1 within the cell. We showed that the interaction specifically affects the cellular distribution of not only DLG1, but also Tax. After studying different cell structures, we demonstrated that the aggregates distribute into the Golgi apparatus in spatial association with the microtubule-organizing center (MTOC). This study contributes to understand the biological significance of Tax-PDZ interactions. PMID:29168728

Interference of HTLV-1 Tax Protein with Cell Polarity Regulators: Defining the Subcellular Localization of the Tax-DLG1 Interaction.

PubMed

Marziali, Federico; Bugnon Valdano, Marina; Brunet Avalos, Clarisse; Moriena, Lucía; Cavatorta, Ana Laura; Gardiol, Daniela

2017-11-23

Human T cell leukemia virus (HTLV)-1 Tax (Tax) protein is very important in viral replication and cell transformation. Tax localizes in the nucleus and cytoplasm in association with organelles. Some activities of Tax depend on interactions with PDZ (PSD-95/Discs Large/Z0-1) domain-containing proteins such as Discs large protein 1 (DLG1) which is involved in cell polarity and proliferation. The DLG1 interaction results in a cytoplasmic co-localization pattern resembling vesicular aggregates, the nature of which is still unknown. To further explore the role of PDZ proteins in HTLV-1 cell transformation, we deeply investigated the Tax-DLG1 association. By fluorescence resonance energy transfer (FRET), we detected, for the first time, the direct binding of Tax to DLG1 within the cell. We showed that the interaction specifically affects the cellular distribution of not only DLG1, but also Tax. After studying different cell structures, we demonstrated that the aggregates distribute into the Golgi apparatus in spatial association with the microtubule-organizing center (MTOC). This study contributes to understand the biological significance of Tax-PDZ interactions.

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.

27 CFR 22.31 - Persons liable for tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Persons liable for tax. 22.31 Section 22.31 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Administrative Provisions...

Sub-cellular distribution and translocation of TRP channels.

PubMed

Toro, Carlos A; Arias, Luis A; Brauchi, Sebastian

2011-01-01

Cellular electrical activity is the result of a highly complex processes that involve the activation of ion channel proteins. Ion channels make pores on cell membranes that rapidly transit between conductive and non-conductive states, allowing different ions to flow down their electrochemical gradients across cell membranes. In the case of neuronal cells, ion channel activity orchestrates action potentials traveling through axons, enabling electrical communication between cells in distant parts of the body. Somatic sensation -our ability to feel touch, temperature and noxious stimuli- require ion channels able to sense and respond to our peripheral environment. Sensory integration involves the summing of various environmental cues and their conversion into electrical signals. Members of the Transient Receptor Potential (TRP) family of ion channels have emerged as important mediators of both cellular sensing and sensory integration. The regulation of the spatial and temporal distribution of membrane receptors is recognized as an important mechanism for controlling the magnitude of the cellular response and the time scale on which cellular signaling occurs. Several studies have shown that this mechanism is also used by TRP channels to modulate cellular response and ultimately fulfill their physiological function as sensors. However, the inner-working of this mode of control for TRP channels remains poorly understood. The question of whether TRPs intrinsically regulate their own vesicular trafficking or weather the dynamic regulation of TRP channel residence on the cell surface is caused by extrinsic changes in the rates of vesicle insertion or retrieval remain open. This review will examine the evidence that sub-cellular redistribution of TRP channels plays an important role in regulating their activity and explore the mechanisms that control the trafficking of vesicles containing TRP channels.

Differential distribution of the sodium-activated potassium channels slick and slack in mouse brain.

PubMed

Rizzi, Sandra; Knaus, Hans-Günther; Schwarzer, Christoph

2016-07-01

The sodium-activated potassium channels Slick (Slo2.1, KCNT2) and Slack (Slo2.2, KCNT1) are high-conductance potassium channels of the Slo family. In neurons, Slick and Slack channels are involved in the generation of slow afterhyperpolarization, in the regulation of firing patterns, and in setting and stabilizing the resting membrane potential. The distribution and subcellular localization of Slick and Slack channels in the mouse brain have not yet been established in detail. The present study addresses this issue through in situ hybridization and immunohistochemistry. Both channels were widely distributed and exhibited distinct distribution patterns. However, in some brain regions, their expression overlapped. Intense Slick channel immunoreactivity was observed in processes, varicosities, and neuronal cell bodies of the olfactory bulb, granular zones of cortical regions, hippocampus, amygdala, lateral septal nuclei, certain hypothalamic and midbrain nuclei, and several regions of the brainstem. The Slack channel showed primarily a diffuse immunostaining pattern, and labeling of cell somata and processes was observed only occasionally. The highest Slack channel expression was detected in the olfactory bulb, lateral septal nuclei, basal ganglia, and distinct areas of the midbrain, brainstem, and cerebellar cortex. In addition, comparing our data obtained from mouse brain with a previously published study on rat brain revealed some differences in the expression and distribution of Slick and Slack channels in these species. J. Comp. Neurol. 524:2093-2116, 2016. © 2015 The Authors The Journal of Comparative Neurology Published by Wiley Periodicals, Inc. © 2015 The Authors The Journal of Comparative Neurology Published by Wiley Periodicals, Inc.

Differential distribution of the sodium‐activated potassium channels slick and slack in mouse brain

PubMed Central

Knaus, Hans‐Günther; Schwarzer, Christoph

2015-01-01

ABSTRACT The sodium‐activated potassium channels Slick (Slo2.1, KCNT2) and Slack (Slo2.2, KCNT1) are high‐conductance potassium channels of the Slo family. In neurons, Slick and Slack channels are involved in the generation of slow afterhyperpolarization, in the regulation of firing patterns, and in setting and stabilizing the resting membrane potential. The distribution and subcellular localization of Slick and Slack channels in the mouse brain have not yet been established in detail. The present study addresses this issue through in situ hybridization and immunohistochemistry. Both channels were widely distributed and exhibited distinct distribution patterns. However, in some brain regions, their expression overlapped. Intense Slick channel immunoreactivity was observed in processes, varicosities, and neuronal cell bodies of the olfactory bulb, granular zones of cortical regions, hippocampus, amygdala, lateral septal nuclei, certain hypothalamic and midbrain nuclei, and several regions of the brainstem. The Slack channel showed primarily a diffuse immunostaining pattern, and labeling of cell somata and processes was observed only occasionally. The highest Slack channel expression was detected in the olfactory bulb, lateral septal nuclei, basal ganglia, and distinct areas of the midbrain, brainstem, and cerebellar cortex. In addition, comparing our data obtained from mouse brain with a previously published study on rat brain revealed some differences in the expression and distribution of Slick and Slack channels in these species. J. Comp. Neurol. 524:2093–2116, 2016. © 2015 The Authors The Journal of Comparative Neurology Published by Wiley Periodicals, Inc. PMID:26587966

The distribution of hillslope-channel interactions in a rangeland watershed

Treesearch

Leslie M. Reid

1998-01-01

The distribution of erosion and deposition in a basin--and thus of the major controls on basin evolution--is dependent upon the local balance between sediment transport and sediment supply. This balance, in turn, reflects the nature, strength, and distribution of interactions between hillslope and channel processes.

Practical gigahertz quantum key distribution robust against channel disturbance.

PubMed

Wang, Shuang; Chen, Wei; Yin, Zhen-Qiang; He, De-Yong; Hui, Cong; Hao, Peng-Lei; Fan-Yuan, Guan-Jie; Wang, Chao; Zhang, Li-Jun; Kuang, Jie; Liu, Shu-Feng; Zhou, Zheng; Wang, Yong-Gang; Guo, Guang-Can; Han, Zheng-Fu

2018-05-01

Quantum key distribution (QKD) provides an attractive solution for secure communication. However, channel disturbance severely limits its application when a QKD system is transferred from the laboratory to the field. Here a high-speed Faraday-Sagnac-Michelson QKD system is proposed that can automatically compensate for the channel polarization disturbance, which largely avoids the intermittency limitations of environment mutation. Over a 50 km fiber channel with 30 Hz polarization scrambling, the practicality of this phase-coding QKD system was characterized with an interference fringe visibility of 99.35% over 24 h and a stable secure key rate of 306 k bits/s over seven days without active polarization alignment.

A mesoscopic simulation on distributions of red blood cells in a bifurcating channel

NASA Astrophysics Data System (ADS)

Inoue, Yasuhiro; Takagi, Shu; Matsumoto, Yoichiro

2004-11-01

Transports of red blood cells (RBCs) or particles in bifurcated channels have been attracting renewed interest since the advent of concepts of MEMS for sorting, analyzing, and removing cells or particles from sample medium. In this talk, we present a result on a transport of red blood cells (RBCs) in a bifurcating channel studied by using a mesoscale simulation technique of immiscible droplets, where RBCs have been modeled as immiscible droplets. The distribution of RBCs is represented by the fractional RBC flux into two daughters as a function of volumetric flow ratio between the daughters. The data obtained in our simulations are examined with a theoretical prediction, in which, we assume an exponential distribution for positions of RBCs in the mother channel. The theoretical predictions show a good agreement with simulation results. A non-uniform distribution of RBCs in the mother channel affects disproportional separation of RBC flux at a bifurcation.

Continuous-variable quantum key distribution in uniform fast-fading channels

NASA Astrophysics Data System (ADS)

Papanastasiou, Panagiotis; Weedbrook, Christian; Pirandola, Stefano

2018-03-01

We investigate the performance of several continuous-variable quantum key distribution protocols in the presence of uniform fading channels. These are lossy channels whose transmissivity changes according to a uniform probability distribution. We assume the worst-case scenario where an eavesdropper induces a fast-fading process, where she chooses the instantaneous transmissivity while the remote parties may only detect the mean statistical effect. We analyze coherent-state protocols in various configurations, including the one-way switching protocol in reverse reconciliation, the measurement-device-independent protocol in the symmetric configuration, and its extension to a three-party network. We show that, regardless of the advantage given to the eavesdropper (control of the fading), these protocols can still achieve high rates under realistic attacks, within reasonable values for the variance of the probability distribution associated with the fading process.

Martian channels and valleys - Their characteristics, distribution, and age

NASA Technical Reports Server (NTRS)

Carr, M. H.; Clow, G. D.

1981-01-01

The distribution and ages of Martian channels and valleys, which are generally believed to have been cut by running water, are examined with particular emphasis on the small branching networks referred to as runoff channels or valley networks. Valleys at latitudes from 65 deg S to 65 deg N were surveyed on Viking images at resolutions between 125 and 300 m. Almost all of the valleys are found in the old cratered terrain, in areas characterized by high elevations, low albedos and low violet/red ratios. The networks are deduced to have formed early in the history of the planet, with a formation rate declining rapidly shortly after the decline of the cratering rate 3.9 billion years ago. Two types of outflow channels are distinguished: unconfined, in which broad swaths of terrain are scoured, and confined, in which flow is restricted to discrete channels. Both types start at local sources, and have formed episodically throughout Martian history. Fretted channels, found mainly in two latitude belts characterized by relatively rapid erosion along escarpments, are explained by the lateral enlargement of other channels by mass wasting.

Fiscal Restraints and the Burden of Local and State Taxes.

ERIC Educational Resources Information Center

De Tray, Dennis; And Others

Researchers gathered data on all state, city, and property taxes in ten cities in three states to find whether tax limitation measures have changed the distribution of tax burdens among income classes. The ten cities--representing a range of tax rates, economic bases, income levels, demographic characteristics, and revenue systems--comprised…

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

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.

The health, financial and distributional consequences of increases in the tobacco excise tax among smokers in Lebanon.

PubMed

Salti, Nisreen; Brouwer, Elizabeth; Verguet, Stéphane

2016-12-01

Tobacco use is a significant risk factor for the leading causes of death worldwide, including cancer, heart disease and stroke. Most of these deaths occur in low- and middle-income countries, where tobacco-related deaths are also rising rapidly. Taxation is one of the most effective tobacco control measures, yet evidence on the distributional impact of tobacco taxation in low- and middle-income countries remains scant. This paper considers the financial and health effects, by socio-economic class, of increasing tobacco taxes in Lebanon, a middle-income country. An Almost Ideal Demand System is used to estimate price elasticities of demand for tobacco products. Extended cost-effectiveness analysis (ECEA) methods are applied to quantify, across quintiles of socio-economic status, the health benefits gained, the additional tax revenues raised, and the net financial consequences for households from a 50% increase in the price of tobacco through excise taxes. We find that demand for tobacco is price inelastic with elasticities ranging from -0.32 for the poorest quintile to -0.22 for the richest quintile. The increase in tobacco tax is estimated to result in 65,000 (95% CI: 37,000-93,000) premature deaths averted, 25% of them in the poorest quintile, $300M ($256-340M) of additional tax revenues, 12% borne by the poorest quintile, $23M ($13-33M) of out-of-pocket spending on healthcare averted, 36% of which accrue to the poorest quintile, 9% to the richest. These savings would be associated with 23,000 (13,000-33,000) poverty cases averted (63% in the poorest quintile). Increasing tobacco taxes would lead to large financial and health benefits, and would be pro-poor in health gains, savings on healthcare, and poverty reduction. Copyright © 2016 The Authors. Published by Elsevier Ltd.. All rights reserved.

Distribution of squeezed states through an atmospheric channel.

PubMed

Peuntinger, Christian; Heim, Bettina; Müller, Christian R; Gabriel, Christian; Marquardt, Christoph; Leuchs, Gerd

2014-08-08

Continuous variable quantum states of light are used in quantum information protocols and quantum metrology and known to degrade with loss and added noise. We were able to show the distribution of bright polarization squeezed quantum states of light through an urban free-space channel of 1.6 km length. To measure the squeezed states in this extreme environment, we utilize polarization encoding and a postselection protocol that is taking into account classical side information stemming from the distribution of transmission values. The successful distribution of continuous variable squeezed states is accentuated by a quantum state tomography, allowing for determining the purity of the state.

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

DOE Office of Scientific and Technical Information (OSTI.GOV)

Turci, Marco; Lodewick, Julie; Righi, Paola

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.

On the theoretical velocity distribution and flow resistance in natural channels

NASA Astrophysics Data System (ADS)

Moramarco, Tommaso; Dingman, S. Lawrence

2017-12-01

The velocity distribution in natural channels is of considerable interest for streamflow measurements to obtain information on discharge and flow resistance. This study focuses on the comparison of theoretical velocity distributions based on 1) entropy theory, and 2) the two-parameter power law. The analysis identifies the correlation between the parameters of the distributions and defines their dependence on the geometric and hydraulic characteristics of the channel. Specifically, we investigate how the parameters are related to the flow resistance in terms of Manning roughness, shear velocity and water surface slope, and several formulae showing their relationships are proposed. Velocity measurements carried out in the past 20 years at Ponte Nuovo gauged section along the Tiber River, central Italy, are the basis for the analysis.

Multi-channel distributed coordinated function over single radio in wireless sensor networks.

PubMed

Campbell, Carlene E-A; Loo, Kok-Keong Jonathan; Gemikonakli, Orhan; Khan, Shafiullah; Singh, Dhananjay

2011-01-01

Multi-channel assignments are becoming the solution of choice to improve performance in single radio for wireless networks. Multi-channel allows wireless networks to assign different channels to different nodes in real-time transmission. In this paper, we propose a new approach, Multi-channel Distributed Coordinated Function (MC-DCF) which takes advantage of multi-channel assignment. The backoff algorithm of the IEEE 802.11 distributed coordination function (DCF) was modified to invoke channel switching, based on threshold criteria in order to improve the overall throughput for wireless sensor networks (WSNs) over 802.11 networks. We presented simulation experiments in order to investigate the characteristics of multi-channel communication in wireless sensor networks using an NS2 platform. Nodes only use a single radio and perform channel switching only after specified threshold is reached. Single radio can only work on one channel at any given time. All nodes initiate constant bit rate streams towards the receiving nodes. In this work, we studied the impact of non-overlapping channels in the 2.4 frequency band on: constant bit rate (CBR) streams, node density, source nodes sending data directly to sink and signal strength by varying distances between the sensor nodes and operating frequencies of the radios with different data rates. We showed that multi-channel enhancement using our proposed algorithm provides significant improvement in terms of throughput, packet delivery ratio and delay. This technique can be considered for WSNs future use in 802.11 networks especially when the IEEE 802.11n becomes popular thereby may prevent the 802.15.4 network from operating effectively in the 2.4 GHz frequency band.

Multi-Channel Distributed Coordinated Function over Single Radio in Wireless Sensor Networks

PubMed Central

Campbell, Carlene E.-A.; Loo, Kok-Keong (Jonathan); Gemikonakli, Orhan; Khan, Shafiullah; Singh, Dhananjay

2011-01-01

Multi-channel assignments are becoming the solution of choice to improve performance in single radio for wireless networks. Multi-channel allows wireless networks to assign different channels to different nodes in real-time transmission. In this paper, we propose a new approach, Multi-channel Distributed Coordinated Function (MC-DCF) which takes advantage of multi-channel assignment. The backoff algorithm of the IEEE 802.11 distributed coordination function (DCF) was modified to invoke channel switching, based on threshold criteria in order to improve the overall throughput for wireless sensor networks (WSNs) over 802.11 networks. We presented simulation experiments in order to investigate the characteristics of multi-channel communication in wireless sensor networks using an NS2 platform. Nodes only use a single radio and perform channel switching only after specified threshold is reached. Single radio can only work on one channel at any given time. All nodes initiate constant bit rate streams towards the receiving nodes. In this work, we studied the impact of non-overlapping channels in the 2.4 frequency band on: constant bit rate (CBR) streams, node density, source nodes sending data directly to sink and signal strength by varying distances between the sensor nodes and operating frequencies of the radios with different data rates. We showed that multi-channel enhancement using our proposed algorithm provides significant improvement in terms of throughput, packet delivery ratio and delay. This technique can be considered for WSNs future use in 802.11 networks especially when the IEEE 802.11n becomes popular thereby may prevent the 802.15.4 network from operating effectively in the 2.4 GHz frequency band. PMID:22346614

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges

PubMed Central

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer. PMID:28103246

Joint Optimization of Distribution Network Design and Two-Echelon Inventory Control with Stochastic Demand and CO2 Emission Tax Charges.

PubMed

Li, Shuangyan; Li, Xialian; Zhang, Dezhi; Zhou, Lingyun

2017-01-01

This study develops an optimization model to integrate facility location and inventory control for a three-level distribution network consisting of a supplier, multiple distribution centers (DCs), and multiple retailers. The integrated model addressed in this study simultaneously determines three types of decisions: (1) facility location (optimal number, location, and size of DCs); (2) allocation (assignment of suppliers to located DCs and retailers to located DCs, and corresponding optimal transport mode choices); and (3) inventory control decisions on order quantities, reorder points, and amount of safety stock at each retailer and opened DC. A mixed-integer programming model is presented, which considers the carbon emission taxes, multiple transport modes, stochastic demand, and replenishment lead time. The goal is to minimize the total cost, which covers the fixed costs of logistics facilities, inventory, transportation, and CO2 emission tax charges. The aforementioned optimal model was solved using commercial software LINGO 11. A numerical example is provided to illustrate the applications of the proposed model. The findings show that carbon emission taxes can significantly affect the supply chain structure, inventory level, and carbon emission reduction levels. The delay rate directly affects the replenishment decision of a retailer.

An Analysis of Freight Forwarder Operations in an International Distribution Channel.

DTIC Science & Technology

1987-01-01

44 3. International Marketing Mix ....................... 45 4. Security Assistance Distribution Channel .......... 69 5...an item is ultimately derived from the interaction of variables in the marketing mix . Of those variables, the distribution functions seem to allow the...Component of the Marketing Mix ,"Proceedings, NCPDM Fall Meeting, National council of Physical Distribution Management, San Francisco, CA., 1982. 7

Quantum teleportation and entanglement distribution over 100-kilometre free-space channels.

PubMed

Yin, Juan; Ren, Ji-Gang; Lu, He; Cao, Yuan; Yong, Hai-Lin; Wu, Yu-Ping; Liu, Chang; Liao, Sheng-Kai; Zhou, Fei; Jiang, Yan; Cai, Xin-Dong; Xu, Ping; Pan, Ge-Sheng; Jia, Jian-Jun; Huang, Yong-Mei; Yin, Hao; Wang, Jian-Yu; Chen, Yu-Ao; Peng, Cheng-Zhi; Pan, Jian-Wei

2012-08-09

Transferring an unknown quantum state over arbitrary distances is essential for large-scale quantum communication and distributed quantum networks. It can be achieved with the help of long-distance quantum teleportation and entanglement distribution. The latter is also important for fundamental tests of the laws of quantum mechanics. Although quantum teleportation and entanglement distribution over moderate distances have been realized using optical fibre links, the huge photon loss and decoherence in fibres necessitate the use of quantum repeaters for larger distances. However, the practical realization of quantum repeaters remains experimentally challenging. Free-space channels, first used for quantum key distribution, offer a more promising approach because photon loss and decoherence are almost negligible in the atmosphere. Furthermore, by using satellites, ultra-long-distance quantum communication and tests of quantum foundations could be achieved on a global scale. Previous experiments have achieved free-space distribution of entangled photon pairs over distances of 600 metres (ref. 14) and 13 kilometres (ref. 15), and transfer of triggered single photons over a 144-kilometre one-link free-space channel. Most recently, following a modified scheme, free-space quantum teleportation over 16 kilometres was demonstrated with a single pair of entangled photons. Here we report quantum teleportation of independent qubits over a 97-kilometre one-link free-space channel with multi-photon entanglement. An average fidelity of 80.4 ± 0.9 per cent is achieved for six distinct states. Furthermore, we demonstrate entanglement distribution over a two-link channel, in which the entangled photons are separated by 101.8 kilometres. Violation of the Clauser-Horne-Shimony-Holt inequality is observed without the locality loophole. Besides being of fundamental interest, our results represent an important step towards a global quantum network. Moreover, the high

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…

Particle size distribution of main-channel-bed sediments along the upper Mississippi River, USA

USGS Publications Warehouse

Remo, Jonathan; Heine, Ruben A.; Ickes, Brian

2016-01-01

In this study, we compared pre-lock-and-dam (ca. 1925) with a modern longitudinal survey of main-channel-bed sediments along a 740-km segment of the upper Mississippi River (UMR) between Davenport, IA, and Cairo, IL. This comparison was undertaken to gain a better understanding of how bed sediments are distributed longitudinally and to assess change since the completion of the UMR lock and dam navigation system and Missouri River dams (i.e., mid-twentieth century). The comparison of the historic and modern longitudinal bed sediment surveys showed similar bed sediment sizes and distributions along the study segment with the majority (> 90%) of bed sediment samples having a median diameter (D50) of fine to coarse sand. The fine tail (≤ D10) of the sediment size distributions was very fine to medium sand, and the coarse tail (≥ D90) of sediment-size distribution was coarse sand to gravel. Coarsest sediments in both surveys were found within or immediately downstream of bedrock-floored reaches. Statistical analysis revealed that the particle-size distributions between the survey samples were statistically identical, suggesting no overall difference in main-channel-bed sediment-size distribution between 1925 and present. This was a surprising result given the magnitude of river engineering undertaken along the study segment over the past ~ 90 years. The absence of substantial differences in main-channel-bed-sediment size suggests that flow competencies within the highly engineered navigation channel today are similar to conditions within the less-engineered historic channel.

Visual communications with side information via distributed printing channels: extended multimedia and security perspectives

NASA Astrophysics Data System (ADS)

Voloshynovskiy, Sviatoslav V.; Koval, Oleksiy; Deguillaume, Frederic; Pun, Thierry

2004-06-01

In this paper we address visual communications via printing channels from an information-theoretic point of view as communications with side information. The solution to this problem addresses important aspects of multimedia data processing, security and management, since printed documents are still the most common form of visual information representation. Two practical approaches to side information communications for printed documents are analyzed in the paper. The first approach represents a layered joint source-channel coding for printed documents. This approach is based on a self-embedding concept where information is first encoded assuming a Wyner-Ziv set-up and then embedded into the original data using a Gel'fand-Pinsker construction and taking into account properties of printing channels. The second approach is based on Wyner-Ziv and Berger-Flynn-Gray set-ups and assumes two separated communications channels where an appropriate distributed coding should be elaborated. The first printing channel is considered to be a direct visual channel for images ("analog" channel with degradations). The second "digital channel" with constrained capacity is considered to be an appropriate auxiliary channel. We demonstrate both theoretically and practically how one can benefit from this sort of "distributed paper communications".

Two-Photon Scanning Photochemical Microscopy: Mapping Ligand-Gated Ion Channel Distributions

NASA Astrophysics Data System (ADS)

Denk, Winfried

1994-07-01

The locations and densities of ionotropic membrane receptors, which are responsible for receiving synaptic transmission throughout the nervous system, are of prime importance in understanding the function of neural circuits. It is shown that the highly localized liberation of "caged" neurotransmitters by two-photon absorption-mediated photoactivation can be used in conjunction with recording the induced whole-cell current to determine the distribution of ligand-gated ion channels. The technique is potentially sensitive enough to detect individual channels with diffraction-limited spatial resolution. Images of the distribution of nicotinic acetylcholine receptors on cultured BC3H1 cells were obtained using a photoactivatable precursor of the nicotinic agonist carbamoylcholine.

Cell- and subunit-specific mechanisms of CNG channel ciliary trafficking and localization in C. elegans.

PubMed

Wojtyniak, Martin; Brear, Andrea G; O'Halloran, Damien M; Sengupta, Piali

2013-10-01

Primary cilia are ubiquitous sensory organelles that concentrate transmembrane signaling proteins essential for sensing environmental cues. Mislocalization of crucial ciliary signaling proteins, such as the tetrameric cyclic nucleotide-gated (CNG) channels, can lead to cellular dysfunction and disease. Although several cis- and trans-acting factors required for ciliary protein trafficking and localization have been identified, whether these mechanisms act in a protein- and cell-specific manner is largely unknown. Here, we show that CNG channel subunits can be localized to discrete ciliary compartments in individual sensory neurons in C. elegans, suggesting that channel composition is heterogeneous across the cilium. We demonstrate that ciliary localization of CNG channel subunits is interdependent on different channel subunits in specific cells, and identify sequences required for efficient ciliary targeting and localization of the TAX-2 CNGB and TAX-4 CNGA subunits. Using a candidate gene approach, we show that Inversin, transition zone proteins, intraflagellar transport motors and a MYND-domain protein are required to traffic and/or localize CNG channel subunits in both a cell- and channel subunit-specific manner. We further find that TAX-2 and TAX-4 are relatively immobile in specific sensory cilia subcompartments, suggesting that these proteins undergo minimal turnover in these domains in mature cilia. Our results uncover unexpected diversity in the mechanisms that traffic and localize CNG channel subunits to cilia both within and across cell types, highlighting the essential contribution of this process to cellular functions.

Cell- and subunit-specific mechanisms of CNG channel ciliary trafficking and localization in C. elegans

PubMed Central

Wojtyniak, Martin; Brear, Andrea G.; O'Halloran, Damien M.; Sengupta, Piali

2013-01-01

Summary Primary cilia are ubiquitous sensory organelles that concentrate transmembrane signaling proteins essential for sensing environmental cues. Mislocalization of crucial ciliary signaling proteins, such as the tetrameric cyclic nucleotide-gated (CNG) channels, can lead to cellular dysfunction and disease. Although several cis- and trans-acting factors required for ciliary protein trafficking and localization have been identified, whether these mechanisms act in a protein- and cell-specific manner is largely unknown. Here, we show that CNG channel subunits can be localized to discrete ciliary compartments in individual sensory neurons in C. elegans, suggesting that channel composition is heterogeneous across the cilium. We demonstrate that ciliary localization of CNG channel subunits is interdependent on different channel subunits in specific cells, and identify sequences required for efficient ciliary targeting and localization of the TAX-2 CNGB and TAX-4 CNGA subunits. Using a candidate gene approach, we show that Inversin, transition zone proteins, intraflagellar transport motors and a MYND-domain protein are required to traffic and/or localize CNG channel subunits in both a cell- and channel subunit-specific manner. We further find that TAX-2 and TAX-4 are relatively immobile in specific sensory cilia subcompartments, suggesting that these proteins undergo minimal turnover in these domains in mature cilia. Our results uncover unexpected diversity in the mechanisms that traffic and localize CNG channel subunits to cilia both within and across cell types, highlighting the essential contribution of this process to cellular functions. PMID:23886944

26 CFR 20.2056A-5 - Imposition of section 2056A estate tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) provides an exemption from the section 2056A estate tax for distributions to the surviving spouse on...) provides an exemption from the section 2056A estate tax for distributions of income to the surviving spouse... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Imposition of section 2056A estate tax. 20...

Designing spin-channel geometries for entanglement distribution

NASA Astrophysics Data System (ADS)

Levi, E. K.; Kirton, P. G.; Lovett, B. W.

2016-09-01

We investigate different geometries of spin-1/2 nitrogen impurity channels for distributing entanglement between pairs of remote nitrogen vacancy centers (NVs) in diamond. To go beyond the system size limits imposed by directly solving the master equation, we implement a matrix product operator method to describe the open system dynamics. In so doing, we provide an early demonstration of how the time-evolving block decimation algorithm can be used for answering a problem related to a real physical system that could not be accessed by other methods. For a fixed NV separation there is an interplay between incoherent impurity spin decay and coherent entanglement transfer: Long-transfer-time, few-spin systems experience strong dephasing that can be overcome by increasing the number of spins in the channel. We examine how missing spins and disorder in the coupling strengths affect the dynamics, finding that in some regimes a spin ladder is a more effective conduit for information than a single-spin chain.

Distribution and Function of HCN Channels in the Apical Dendritic Tuft of Neocortical Pyramidal Neurons

PubMed Central

Harnett, Mark T.; Magee, Jeffrey C.

2015-01-01

The apical tuft is the most remote area of the dendritic tree of neocortical pyramidal neurons. Despite its distal location, the apical dendritic tuft of layer 5 pyramidal neurons receives substantial excitatory synaptic drive and actively processes corticocortical input during behavior. The properties of the voltage-activated ion channels that regulate synaptic integration in tuft dendrites have, however, not been thoroughly investigated. Here, we use electrophysiological and optical approaches to examine the subcellular distribution and function of hyperpolarization-activated cyclic nucleotide-gated nonselective cation (HCN) channels in rat layer 5B pyramidal neurons. Outside-out patch recordings demonstrated that the amplitude and properties of ensemble HCN channel activity were uniform in patches excised from distal apical dendritic trunk and tuft sites. Simultaneous apical dendritic tuft and trunk whole-cell current-clamp recordings revealed that the pharmacological blockade of HCN channels decreased voltage compartmentalization and enhanced the generation and spread of apical dendritic tuft and trunk regenerative activity. Furthermore, multisite two-photon glutamate uncaging demonstrated that HCN channels control the amplitude and duration of synaptically evoked regenerative activity in the distal apical dendritic tuft. In contrast, at proximal apical dendritic trunk and somatic recording sites, the blockade of HCN channels decreased excitability. Dynamic-clamp experiments revealed that these compartment-specific actions of HCN channels were heavily influenced by the local and distributed impact of the high density of HCN channels in the distal apical dendritic arbor. The properties and subcellular distribution pattern of HCN channels are therefore tuned to regulate the interaction between integration compartments in layer 5B pyramidal neurons. PMID:25609619

I-mfa domain proteins specifically interact with HTLV-1 Tax and repress its transactivating functions

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kusano, Shuichi, E-mail: skusano@m2.kufm.kagoshima-u.ac.jp; Yoshimitsu, Makoto; Hachiman, Miho

The I-mfa domain proteins HIC (also known as MDFIC) and I-mfa (also known as MDFI) are candidate tumor suppressor genes that are involved in cellular and viral transcriptional regulation. Here, we show that HIC and I-mfa directly interact with human T-cell leukemia virus type-1 (HTLV-1) Tax protein in vitro. In addition, HIC and I-mfa repress Tax-dependent transactivation of an HTLV-1 long terminal repeat (LTR) reporter construct in COS-1, Jurkat and high-Tax-producing HTLV-1-infected T cells. HIC also interacts with Tax through its I-mfa domain in vivo and represses Tax-dependent transactivation of HTLV-1 LTR and NF-κB reporter constructs in an interaction-dependent manner.more » Furthermore, we show that HIC decreases the nuclear distribution and stimulates the proteasomal degradation of Tax. These data reveal that HIC specifically interacts with HTLV-1 Tax and negatively regulates Tax transactivational activity by altering its subcellular distribution and stability. - Highlights: • I-mfa domain proteins, HIC and I-mfa, specifically interact with HTLV-1 Tax. • HIC and I-mfa repress the Tax-dependent transactivation of HTLV-1 LTR. • HIC represses the Tax-dependent transactivation of NF-κΒ. • HIC decreases the nuclear distribution of Tax. • HIC stimulates the proteasomal degradation of Tax.« less

Robustness of quantum key distribution with discrete and continuous variables to channel noise

NASA Astrophysics Data System (ADS)

Lasota, Mikołaj; Filip, Radim; Usenko, Vladyslav C.

2017-06-01

We study the robustness of quantum key distribution protocols using discrete or continuous variables to the channel noise. We introduce the model of such noise based on coupling of the signal to a thermal reservoir, typical for continuous-variable quantum key distribution, to the discrete-variable case. Then we perform a comparison of the bounds on the tolerable channel noise between these two kinds of protocols using the same noise parametrization, in the case of implementation which is perfect otherwise. Obtained results show that continuous-variable protocols can exhibit similar robustness to the channel noise when the transmittance of the channel is relatively high. However, for strong loss discrete-variable protocols are superior and can overcome even the infinite-squeezing continuous-variable protocol while using limited nonclassical resources. The requirement on the probability of a single-photon production which would have to be fulfilled by a practical source of photons in order to demonstrate such superiority is feasible thanks to the recent rapid development in this field.

Performance of mixed RF/FSO systems in exponentiated Weibull distributed channels

NASA Astrophysics Data System (ADS)

Zhao, Jing; Zhao, Shang-Hong; Zhao, Wei-Hu; Liu, Yun; Li, Xuan

2017-12-01

This paper presented the performances of asymmetric mixed radio frequency (RF)/free-space optical (FSO) system with the amplify-and-forward relaying scheme. The RF channel undergoes Nakagami- m channel, and the Exponentiated Weibull distribution is adopted for the FSO component. The mathematical formulas for cumulative distribution function (CDF), probability density function (PDF) and moment generating function (MGF) of equivalent signal-to-noise ratio (SNR) are achieved. According to the end-to-end statistical characteristics, the new analytical expressions of outage probability are obtained. Under various modulation techniques, we derive the average bit-error-rate (BER) based on the Meijer's G function. The evaluation and simulation are provided for the system performance, and the aperture average effect is discussed as well.

Activation of protein kinase C alters the intracellular distribution and mobility of cardiac Na+ channels.

PubMed

Hallaq, Haifa; Wang, Dao W; Kunic, Jennifer D; George, Alfred L; Wells, K Sam; Murray, Katherine T

2012-02-01

Na(+) current derived from expression of the cardiac isoform SCN5A is reduced by receptor-mediated or direct activation of protein kinase C (PKC). Previous work has suggested a possible role for loss of Na(+) channels at the plasma membrane in this effect, but the results are controversial. In this study, we tested the hypothesis that PKC activation acutely modulates the intracellular distribution of SCN5A channels and that this effect can be visualized in living cells. In human embryonic kidney cells that stably expressed SCN5A with green fluorescent protein (GFP) fused to the channel COOH-terminus (SCN5A-GFP), Na(+) currents were suppressed by an exposure to PKC activation. Using confocal microscopy, colocalization of SCN5A-GFP channels with the plasma membrane under control and stimulated conditions was quantified. A separate population of SCN5A channels containing an extracellular epitope was immunolabeled to permit temporally stable labeling of the plasma membrane. Our results demonstrated that Na(+) channels were preferentially trafficked away from the plasma membrane by PKC activation, with a major contribution by Ca(2+)-sensitive or conventional PKC isoforms, whereas stimulation of protein kinase A (PKA) had the opposite effect. Removal of the conserved PKC site Ser(1503) or exposure to the NADPH oxidase inhibitor apocynin eliminated the PKC-mediated effect to alter channel trafficking, indicating that both channel phosphorylation and ROS were required. Experiments using fluorescence recovery after photobleaching demonstrated that both PKC and PKA also modified channel mobility in a manner consistent with the dynamics of channel distribution. These results demonstrate that the activation of protein kinases can acutely regulate the intracellular distribution and molecular mobility of cardiac Na(+) channels in living cells.

26 CFR 1.665(d)-1A - Taxes imposed on the trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxes imposed on the trust. 1.665(d)-1A Section... TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January 1, 1969 § 1.665(d)-1A Taxes imposed on the trust. (a) In general. (1) For...

Continuous-variable quantum key distribution in non-Markovian channels

DOE Office of Scientific and Technical Information (OSTI.GOV)

Vasile, Ruggero; Olivares, Stefano; CNISM, Unita di Ricerca di Milano Universita, I-20133 Milano

2011-04-15

We address continuous-variable quantum key distribution (QKD) in non-Markovian lossy channels and show how the non-Markovian features may be exploited to enhance security and/or to detect the presence and the position of an eavesdropper along the transmission line. In particular, we suggest a coherent-state QKD protocol which is secure against Gaussian individual attacks based on optimal 1{yields}2 asymmetric cloning machines for arbitrarily low values of the overall transmission line. The scheme relies on specific non-Markovian properties, and cannot be implemented in ordinary Markovian channels characterized by uniform losses. Our results give a clear indication of the potential impact of non-Markovianmore » effects in QKD.« less

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 charged...

Distribution and function of HCN channels in the apical dendritic tuft of neocortical pyramidal neurons.

PubMed

Harnett, Mark T; Magee, Jeffrey C; Williams, Stephen R

2015-01-21

The apical tuft is the most remote area of the dendritic tree of neocortical pyramidal neurons. Despite its distal location, the apical dendritic tuft of layer 5 pyramidal neurons receives substantial excitatory synaptic drive and actively processes corticocortical input during behavior. The properties of the voltage-activated ion channels that regulate synaptic integration in tuft dendrites have, however, not been thoroughly investigated. Here, we use electrophysiological and optical approaches to examine the subcellular distribution and function of hyperpolarization-activated cyclic nucleotide-gated nonselective cation (HCN) channels in rat layer 5B pyramidal neurons. Outside-out patch recordings demonstrated that the amplitude and properties of ensemble HCN channel activity were uniform in patches excised from distal apical dendritic trunk and tuft sites. Simultaneous apical dendritic tuft and trunk whole-cell current-clamp recordings revealed that the pharmacological blockade of HCN channels decreased voltage compartmentalization and enhanced the generation and spread of apical dendritic tuft and trunk regenerative activity. Furthermore, multisite two-photon glutamate uncaging demonstrated that HCN channels control the amplitude and duration of synaptically evoked regenerative activity in the distal apical dendritic tuft. In contrast, at proximal apical dendritic trunk and somatic recording sites, the blockade of HCN channels decreased excitability. Dynamic-clamp experiments revealed that these compartment-specific actions of HCN channels were heavily influenced by the local and distributed impact of the high density of HCN channels in the distal apical dendritic arbor. The properties and subcellular distribution pattern of HCN channels are therefore tuned to regulate the interaction between integration compartments in layer 5B pyramidal neurons. Copyright © 2015 the authors 0270-6474/15/351024-14$15.00/0.

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…

Channel-Island Connectivity Affects Water Exposure Time Distributions in a Coastal River Delta

NASA Astrophysics Data System (ADS)

Hiatt, Matthew; Castañeda-Moya, Edward; Twilley, Robert; Hodges, Ben R.; Passalacqua, Paola

2018-03-01

The exposure time is a water transport time scale defined as the cumulative amount of time a water parcel spends in the domain of interest regardless of the number of excursions from the domain. Transport time scales are often used to characterize the nutrient removal potential of aquatic systems, but exposure time distribution estimates are scarce for deltaic systems. Here we analyze the controls on exposure time distributions using a hydrodynamic model in two domains: the Wax Lake delta in Louisiana, USA, and an idealized channel-island complex. In particular, we study the effects of river discharge, vegetation, network geometry, and tides and use a simple model for the fractional removal of nitrate. In both domains, we find that channel-island hydrological connectivity significantly affects exposure time distributions and nitrate removal. The relative contributions of the island and channel portions of the delta to the overall exposure time distribution are controlled by island vegetation roughness and network geometry. Tides have a limited effect on the system's exposure time distribution but can introduce significant spatial variability in local exposure times. The median exposure time for the WLD model is 10 h under the conditions tested and water transport within the islands contributes to 37-50% of the network-scale exposure time distribution and 52-73% of the modeled nitrate removal, indicating that islands may account for the majority of nitrate removal in river deltas.

A new putative cyclic nucleotide-gated channel gene, cng-3, is critical for thermotolerance in Caenorhabditis elegans.

PubMed

Cho, Suk-Woo; Choi, Kyu Yeong; Park, Chul-Seung

2004-12-10

Cyclic nucleotide-gated (CNG) channels encoded by tax-4 and tax-2 genes are required for chemo- and thermo-sensation in Caenorhabditis elegans. Here we report the identification and the characterization of cng-3, a new CNG channel gene, found in C. elegans. CNG-3 contains six putative transmembrane regions and a cyclic nucleotide-binding domain that show high homology with CNG channels of higher animals as well as TAX-4. The expression of cng-3 is detected from early stages in worm development and restricted in five sensory neurons of amphid including AFD neuron. While a cng-3 null mutant displays normal chemotaxis to volatile odorants, the mutant worms exhibit impaired thermal tolerance. These results indicate that CNG-3, a new member of CNG channel subunits, may play a critical role in sensation or response of thermal stress in C. elegans.

Advancing Underwater Acoustic Communication for Autonomous Distributed Networks via Sparse Channel Sensing, Coding, and Navigation Support

DTIC Science & Technology

2014-09-30

underwater acoustic communication technologies for autonomous distributed underwater networks , through innovative signal processing, coding, and...4. TITLE AND SUBTITLE Advancing Underwater Acoustic Communication for Autonomous Distributed Networks via Sparse Channel Sensing, Coding, and...coding: 3) OFDM modulated dynamic coded cooperation in underwater acoustic channels; 3 Localization, Networking , and Testbed: 4) On-demand

Policy lessons from health taxes: a systematic review of empirical studies.

PubMed

Wright, Alexandra; Smith, Katherine E; Hellowell, Mark

2017-06-19

Taxes on alcohol and tobacco have long been an important means of raising revenues for public spending in many countries but there is increasing interest in using taxes on these, and other unhealthy products, to achieve public health goals. We present a systematic review of the research on health taxes, and aim to generate insights into how such taxes can: (i) reduce consumption of targeted products and related harms; (ii) generate revenues for health objectives and distribute the tax burden across income groups in an efficient and equitable manner; and (iii) be made politically sustainable. Six scientific and four grey-literature databases were searched for empirical studies of 'health taxes' - defined as those intended to increase the costs of manufacturing, distributing, retailing and/or consuming health-damaging products. Since reviews already exist of the evidence relating to traditional alcohol and tobacco excise taxes, we focus on other taxes such as taxes on retailers and manufacturers of unhealthy products, and consumer taxes targeting unhealthy foods, such as sugar-sweetened beverages. Ninety-one peer-reviewed and 11 grey-literature studies met our inclusion criteria. The review highlights a recent, rapid rise in research in this area, most of which focuses on high-income countries and on taxes on food products or nutrients. Findings demonstrate that high tax rates on sugar-sweetened beverages are likely to have a positive impact on health behaviours and outcomes, and, while taxes on products reduce demand, they add to fiscal revenues. Common concerns about health taxes are also discussed. If the primary policy goal of a health tax is to reduce consumption of unhealthy products, then evidence supports the implementation of taxes that increase the price of products by 20% or more. However, where taxes are effective in changing health behaviours, the predictability of the revenue stream is reduced. Hence, policy actors need to be clear about the primary

PAD-MAC: Primary User Activity-Aware Distributed MAC for Multi-Channel Cognitive Radio Networks

PubMed Central

Ali, Amjad; Piran, Md. Jalil; Kim, Hansoo; Yun, Jihyeok; Suh, Doug Young

2015-01-01

Cognitive radio (CR) has emerged as a promising technology to solve problems related to spectrum scarcity and provides a ubiquitous wireless access environment. CR-enabled secondary users (SUs) exploit spectrum white spaces opportunistically and immediately vacate the acquired licensed channels as primary users (PUs) arrive. Accessing the licensed channels without the prior knowledge of PU traffic patterns causes severe throughput degradation due to excessive channel switching and PU-to-SU collisions. Therefore, it is significantly important to design a PU activity-aware medium access control (MAC) protocol for cognitive radio networks (CRNs). In this paper, we first propose a licensed channel usage pattern identification scheme, based on a two-state Markov model, and then estimate the future idle slots using previous observations of the channels. Furthermore, based on these past observations, we compute the rank of each available licensed channel that gives SU transmission success assessment during the estimated idle slot. Secondly, we propose a PU activity-aware distributed MAC (PAD-MAC) protocol for heterogeneous multi-channel CRNs that selects the best channel for each SU to enhance its throughput. PAD-MAC controls SU activities by allowing them to exploit the licensed channels only for the duration of estimated idle slots and enables predictive and fast channel switching. To evaluate the performance of the proposed PAD-MAC, we compare it with the distributed QoS-aware MAC (QC-MAC) and listen-before-talk MAC schemes. Extensive numerical results show the significant improvements of the PAD-MAC in terms of the SU throughput, SU channel switching rate and PU-to-SU collision rate. PMID:25831084

Distribution and function of voltage-gated sodium channels in the nervous system.

PubMed

Wang, Jun; Ou, Shao-Wu; Wang, Yun-Jie

2017-11-02

Voltage-gated sodium channels (VGSCs) are the basic ion channels for neuronal excitability, which are crucial for the resting potential and the generation and propagation of action potentials in neurons. To date, at least nine distinct sodium channel isoforms have been detected in the nervous system. Recent studies have identified that voltage-gated sodium channels not only play an essential role in the normal electrophysiological activities of neurons but also have a close relationship with neurological diseases. In this study, the latest research findings regarding the structure, type, distribution, and function of VGSCs in the nervous system and their relationship to neurological diseases, such as epilepsy, neuropathic pain, brain tumors, neural trauma, and multiple sclerosis, are reviewed in detail.

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

Experimental demonstration of high fidelity entanglement distribution over decoherence channels via qubit transduction

PubMed Central

Lim, Hyang-Tag; Hong, Kang-Hee; Kim, Yoon-Ho

2015-01-01

Quantum coherence and entanglement, which are essential resources for quantum information, are often degraded and lost due to decoherence. Here, we report a proof-of-principle experimental demonstration of high fidelity entanglement distribution over decoherence channels via qubit transduction. By unitarily switching the initial qubit encoding to another, which is insensitive to particular forms of decoherence, we have demonstrated that it is possible to avoid the effect of decoherence completely. In particular, we demonstrate high-fidelity distribution of photonic polarization entanglement over quantum channels with two types of decoherence, amplitude damping and polarization-mode dispersion, via qubit transduction between polarization qubits and dual-rail qubits. These results represent a significant breakthrough in quantum communication over decoherence channels as the protocol is input-state independent, requires no ancillary photons and symmetries, and has near-unity success probability. PMID:26487083

Experimental demonstration of high fidelity entanglement distribution over decoherence channels via qubit transduction.

PubMed

Lim, Hyang-Tag; Hong, Kang-Hee; Kim, Yoon-Ho

2015-10-21

Quantum coherence and entanglement, which are essential resources for quantum information, are often degraded and lost due to decoherence. Here, we report a proof-of-principle experimental demonstration of high fidelity entanglement distribution over decoherence channels via qubit transduction. By unitarily switching the initial qubit encoding to another, which is insensitive to particular forms of decoherence, we have demonstrated that it is possible to avoid the effect of decoherence completely. In particular, we demonstrate high-fidelity distribution of photonic polarization entanglement over quantum channels with two types of decoherence, amplitude damping and polarization-mode dispersion, via qubit transduction between polarization qubits and dual-rail qubits. These results represent a significant breakthrough in quantum communication over decoherence channels as the protocol is input-state independent, requires no ancillary photons and symmetries, and has near-unity success probability.

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

26 CFR 1.665(d)-1 - Taxes imposed on the trust.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Taxes imposed on the trust. 1.665(d)-1 Section 1... (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.665(d)-1 Taxes imposed on the trust. (a) For the purpose of subpart D (section...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

26 CFR 20.2053-6 - Deduction for taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (3) effect distribution. Excise taxes incurred in distributing property of the estate in kind are.... If D's estate had claimed a deduction of $50x on D's United States Estate (and Generation-Skipping...

Channel One in the Public Schools: Widening the Gaps.

ERIC Educational Resources Information Center

Morgan, Michael

Channel One, an in-school television program, provides a centrally prepared, 10-minute daily newscast accompanied by 2 minutes of commercials. Several states ban Channel One because of concerns about providing advertisers such direct access to students within the walls of tax-supported public school buildings. This paper examines what kinds of…

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

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

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% 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. Copyright © 2013 Elsevier B.V. All rights reserved.

Multi-photon self-error-correction hyperentanglement distribution over arbitrary collective-noise channels

NASA Astrophysics Data System (ADS)

Gao, Cheng-Yan; Wang, Guan-Yu; Zhang, Hao; Deng, Fu-Guo

2017-01-01

We present a self-error-correction spatial-polarization hyperentanglement distribution scheme for N-photon systems in a hyperentangled Greenberger-Horne-Zeilinger state over arbitrary collective-noise channels. In our scheme, the errors of spatial entanglement can be first averted by encoding the spatial-polarization hyperentanglement into the time-bin entanglement with identical polarization and defined spatial modes before it is transmitted over the fiber channels. After transmission over the noisy channels, the polarization errors introduced by the depolarizing noise can be corrected resorting to the time-bin entanglement. Finally, the parties in quantum communication can in principle share maximally hyperentangled states with a success probability of 100%.

Public health: tobacco taxes and Internet sales--2005. End of Year Issue Brief.

PubMed

McKinley, Andrew

2005-12-31

Raising tobacco taxes is an action that resonates with lawmakers, public health and anti-tobacco advocates, and the majority of the electorate. The relatively broad base of support for increasing excise taxes and the potential for increased tax revenue mitigate the concerns over targeting tobacco-users--23 percent of the population--to pay for state programs and the unreliability of the tobacco tax as a permanent source of revenue. Tobacco excise taxes generated $10.2 billion, or about 1.5 percent of all states' revenue. Characterized as sin taxes or user fees and viewed as an effective method to deter price-sensitive adolescents from using tobacco, excise taxes on tobacco have increased in an unprecedented number of states since November 2001. Previously, no more than three states, on average, had increased cigarette taxes in a year. The legislative action is viewed as a politically safe and relatively easy way to raise taxes and increase revenue without incurring the wrath of anti-tax voters. During this period the increases in tobacco taxes ranged from a $0.12 per pack increase in Louisiana to a $0.75 increase in Massachusetts and Michigan. Nationwide the state tax rate per pack of cigarettes ranges from a low in South Carolina of $0.07 to $2.46 in Rhode Island. The mean tobacco excise tax for the nation is approximately $0.92. With an excise tax increase, states can channel needed funds to programs favored by voters in economically strapped times. Indeed, many of the 44 states that increased their tobacco tax announced that the revenue would permit the state to restore or at least reduce proposed cuts to Medicaid and other health programs. Excise taxes also place little administrative burden on states, since the wholesaler pays the tax directly to the state and the additional cost then is passed on to the consumer.

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, federal...

Low-cost high performance distributed data storage for multi-channel observations

NASA Astrophysics Data System (ADS)

Liu, Ying-bo; Wang, Feng; Deng, Hui; Ji, Kai-fan; Dai, Wei; Wei, Shou-lin; Liang, Bo; Zhang, Xiao-li

2015-10-01

The New Vacuum Solar Telescope (NVST) is a 1-m solar telescope that aims to observe the fine structures in both the photosphere and the chromosphere of the Sun. The observational data acquired simultaneously from one channel for the chromosphere and two channels for the photosphere bring great challenges to the data storage of NVST. The multi-channel instruments of NVST, including scientific cameras and multi-band spectrometers, generate at least 3 terabytes data per day and require high access performance while storing massive short-exposure images. It is worth studying and implementing a storage system for NVST which would balance the data availability, access performance and the cost of development. In this paper, we build a distributed data storage system (DDSS) for NVST and then deeply evaluate the availability of real-time data storage on a distributed computing environment. The experimental results show that two factors, i.e., the number of concurrent read/write and the file size, are critically important for improving the performance of data access on a distributed environment. Referring to these two factors, three strategies for storing FITS files are presented and implemented to ensure the access performance of the DDSS under conditions of multi-host write and read simultaneously. The real applications of the DDSS proves that the system is capable of meeting the requirements of NVST real-time high performance observational data storage. Our study on the DDSS is the first attempt for modern astronomical telescope systems to store real-time observational data on a low-cost distributed system. The research results and corresponding techniques of the DDSS provide a new option for designing real-time massive astronomical data storage system and will be a reference for future astronomical data storage.

History of the Combat Zone Tax Exclusion

DTIC Science & Technology

2011-09-01

and Accounting Service (DFAS), Military Pay Tables, 1943 and 1945. Note: Minimum and maximum pay values vary within grades due to a member’s years of...Horowitz, Task Leader Log: H 11-001279 Approved for public release; distribution is unlimited. The Institute for Defense Analyses is a non- profit ...instrumental to the functioning of a fair tax system for members of the armed services. Despite its historical ties to wartime finance, the income tax

Distribution of dehydration rates generated by maximal Gardos-channel activation in normal and sickle red blood cells.

PubMed

Lew, Virgilio L; Tiffert, Teresa; Etzion, Zipora; Perdomo, Deisy; Daw, Nuala; Macdonald, Lynn; Bookchin, Robert M

2005-01-01

The Ca(2+)-activated K+ channels of human red blood cells (RBCs) (Gardos channels, hIK1, hSK4) can mediate rapid cell dehydration, of particular relevance to the pathophysiology of sickle cell disease. Previous investigations gave widely discrepant estimates of the number of Gardos channels per RBC, from as few as 1 to 3 to as many as 300, with large cell-to-cell differences, suggesting that RBCs could differ extensively in their susceptibility to dehydration by elevated Ca2+. Here we investigated the distribution of dehydration rates induced by maximal and uniform Ca2+ loads in normal (AA) and sickle (SS) RBCs by measuring the time-dependent changes in osmotic fragility and RBC volume distributions. We found a remarkable conservation of osmotic lysis and volume distribution profiles during Ca(2+)-induced dehydration, indicating overall uniformity of dehydration rates among AA and SS RBCs. In light of these results, alternative interpretations were suggested for the previously proposed low estimates and heterogeneity of channel numbers per cell. The results support the view that stochastic Ca2+ permeabilization rather than Gardos-channel variation is the main determinant selecting which SS cells dehydrate through Gardos channels in each sickling episode.

The Spanish tobacco tax loopholes and their consequences.

PubMed

López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

2013-05-01

The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

Do healthcare tax credits help poor-health individuals on low incomes?

PubMed

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

The subcellular distribution of T-type Ca2+ channels in interneurons of the lateral geniculate nucleus.

PubMed

Allken, Vaneeda; Chepkoech, Joy-Loi; Einevoll, Gaute T; Halnes, Geir

2014-01-01

Inhibitory interneurons (INs) in the lateral geniculate nucleus (LGN) provide both axonal and dendritic GABA output to thalamocortical relay cells (TCs). Distal parts of the IN dendrites often enter into complex arrangements known as triadic synapses, where the IN dendrite plays a dual role as postsynaptic to retinal input and presynaptic to TC dendrites. Dendritic GABA release can be triggered by retinal input, in a highly localized process that is functionally isolated from the soma, but can also be triggered by somatically elicited Ca(2+)-spikes and possibly by backpropagating action potentials. Ca(2+)-spikes in INs are predominantly mediated by T-type Ca(2+)-channels (T-channels). Due to the complex nature of the dendritic signalling, the function of the IN is likely to depend critically on how T-channels are distributed over the somatodendritic membrane (T-distribution). To study the relationship between the T-distribution and several IN response properties, we here run a series of simulations where we vary the T-distribution in a multicompartmental IN model with a realistic morphology. We find that the somatic response to somatic current injection is facilitated by a high T-channel density in the soma-region. Conversely, a high T-channel density in the distal dendritic region is found to facilitate dendritic signalling in both the outward direction (increases the response in distal dendrites to somatic input) and the inward direction (the soma responds stronger to distal synaptic input). The real T-distribution is likely to reflect a compromise between several neural functions, involving somatic response patterns and dendritic signalling.

The Subcellular Distribution of T-Type Ca2+ Channels in Interneurons of the Lateral Geniculate Nucleus

PubMed Central

Allken, Vaneeda; Chepkoech, Joy-Loi; Einevoll, Gaute T.; Halnes, Geir

2014-01-01

Inhibitory interneurons (INs) in the lateral geniculate nucleus (LGN) provide both axonal and dendritic GABA output to thalamocortical relay cells (TCs). Distal parts of the IN dendrites often enter into complex arrangements known as triadic synapses, where the IN dendrite plays a dual role as postsynaptic to retinal input and presynaptic to TC dendrites. Dendritic GABA release can be triggered by retinal input, in a highly localized process that is functionally isolated from the soma, but can also be triggered by somatically elicited Ca2+-spikes and possibly by backpropagating action potentials. Ca2+-spikes in INs are predominantly mediated by T-type Ca2+-channels (T-channels). Due to the complex nature of the dendritic signalling, the function of the IN is likely to depend critically on how T-channels are distributed over the somatodendritic membrane (T-distribution). To study the relationship between the T-distribution and several IN response properties, we here run a series of simulations where we vary the T-distribution in a multicompartmental IN model with a realistic morphology. We find that the somatic response to somatic current injection is facilitated by a high T-channel density in the soma-region. Conversely, a high T-channel density in the distal dendritic region is found to facilitate dendritic signalling in both the outward direction (increases the response in distal dendrites to somatic input) and the inward direction (the soma responds stronger to distal synaptic input). The real T-distribution is likely to reflect a compromise between several neural functions, involving somatic response patterns and dendritic signalling. PMID:25268996

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

Mechanisms and distribution of ion channels in retinal ganglion cells: using temperature as an independent variable.

PubMed

Fohlmeister, Jürgen F; Cohen, Ethan D; Newman, Eric A

2010-03-01

Trains of action potentials of rat and cat retinal ganglion cells (RGCs) were recorded intracellularly across a temperature range of 7-37 degrees C. Phase plots of the experimental impulse trains were precision fit using multicompartment simulations of anatomically reconstructed rat and cat RGCs. Action potential excitation was simulated with a "Five-channel model" [Na, K(delayed rectifier), Ca, K(A), and K(Ca-activated) channels] and the nonspace-clamped condition of the whole cell recording was exploited to determine the channels' distribution on the dendrites, soma, and proximal axon. At each temperature, optimal phase-plot fits for RGCs occurred with the same unique channel distribution. The "waveform" of the electrotonic current was found to be temperature dependent, which reflected the shape changes in the experimental action potentials and confirmed the channel distributions. The distributions are cell-type specific and adequate for soma and dendritic excitation with a safety margin. The highest Na-channel density was found on an axonal segment some 50-130 microm distal to the soma, as determined from the temperature-dependent "initial segment-somadendritic (IS-SD) break." The voltage dependence of the gating rate constants remains invariant between 7 and 23 degrees C and between 30 and 37 degrees C, but undergoes a transition between 23 and 30 degrees C. Both gating-kinetic and ion-permeability Q10s remain virtually constant between 23 and 37 degrees C (kinetic Q10s = 1.9-1.95; permeability Q10s = 1.49-1.64). The Q10s systematically increase for T <23 degrees C (kinetic Q10 = 8 at T = 8 degrees C). The Na channels were consistently "sleepy" (non-Arrhenius) for T <8 degrees C, with a loss of spiking for T <7 degrees C.

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... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

Flow field and dissolved oxygen distributions in the outer channel of the Orbal oxidation ditch by monitor and CFD simulation.

PubMed

Guo, Xuesong; Zhou, Xin; Chen, Qiuwen; Liu, Junxin

2013-04-01

In the Orbal oxidation ditch, denitrification is primarily accomplished in the outer channel. However, the detailed characteristics of the flow field and dissolved oxygen (DO) distribution in the outer channel are not well understood. Therefore, in this study, the flow velocity and DO concentration in the outer channel of an Orbal oxidation ditch system in a wastewater treatment plant in Beijing (China) were monitored under actual operation conditions. The flow field and DO concentration distributions were analyzed by computed fluid dynamic modeling. In situ monitoring and modeling both showed that the flow velocity was heterogeneous in the outer channel. As a result, the DO was also heterogeneously distributed in the outer channel, with concentration gradients occurring along the flow direction as well as in the cross-section. This heterogeneous DO distribution created many anoxic and aerobic zones, which may have facilitated simultaneous nitrification-denitrification in the channel. These findings may provide supporting information for rational optimization of the performance of the Orbal oxidation ditch.

New Quantum Key Distribution Scheme Based on Random Hybrid Quantum Channel with EPR Pairs and GHZ States

NASA Astrophysics Data System (ADS)

Yan, Xing-Yu; Gong, Li-Hua; Chen, Hua-Ying; Zhou, Nan-Run

2018-05-01

A theoretical quantum key distribution scheme based on random hybrid quantum channel with EPR pairs and GHZ states is devised. In this scheme, EPR pairs and tripartite GHZ states are exploited to set up random hybrid quantum channel. Only one photon in each entangled state is necessary to run forth and back in the channel. The security of the quantum key distribution scheme is guaranteed by more than one round of eavesdropping check procedures. It is of high capacity since one particle could carry more than two bits of information via quantum dense coding.

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

I-mfa domain proteins specifically interact with HTLV-1 Tax and repress its transactivating functions.

PubMed

Kusano, Shuichi; Yoshimitsu, Makoto; Hachiman, Miho; Ikeda, Masanori

2015-12-01

The I-mfa domain proteins HIC (also known as MDFIC) and I-mfa (also known as MDFI) are candidate tumor suppressor genes that are involved in cellular and viral transcriptional regulation. Here, we show that HIC and I-mfa directly interact with human T-cell leukemia virus type-1 (HTLV-1) Tax protein in vitro. In addition, HIC and I-mfa repress Tax-dependent transactivation of an HTLV-1 long terminal repeat (LTR) reporter construct in COS-1, Jurkat and high-Tax-producing HTLV-1-infected T cells. HIC also interacts with Tax through its I-mfa domain in vivo and represses Tax-dependent transactivation of HTLV-1 LTR and NF-κB reporter constructs in an interaction-dependent manner. Furthermore, we show that HIC decreases the nuclear distribution and stimulates the proteasomal degradation of Tax. These data reveal that HIC specifically interacts with HTLV-1 Tax and negatively regulates Tax transactivational activity by altering its subcellular distribution and stability. Copyright © 2015 Elsevier Inc. All rights reserved.

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method provided...

26 CFR 1.669(a)-3 - Tax computed by the exact throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax computed by the exact throwback method. 1... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-3 Tax computed by the exact throwback method. (a... compute the tax, on amounts deemed distributed under section 666, by the exact throwback method provided...

A 128-channel picoammeter system and its application on charged particle beam current distribution measurements.

PubMed

Yu, Deyang; Liu, Junliang; Xue, Yingli; Zhang, Mingwu; Cai, Xiaohong; Hu, Jianjun; Dong, Jinmei; Li, Xin

2015-11-01

A 128-channel picoammeter system is constructed based on instrumentation amplifiers. Taking advantage of a high electric potential and narrow bandwidth in DC energetic charged beam measurements, a current resolution better than 5 fA can be achieved. Two sets of 128-channel strip electrodes are implemented on printed circuit boards and are employed for ion and electron beam current distribution measurements. Tests with 60 keV O(3+) ions and 2 keV electrons show that it can provide exact boundaries when a positive charged particle beam current distribution is measured.

INFLUENCE OF SEDIMENT SUPPLY, LITHOLOGY, AND WOOD DEBRIS ON THE DISTRIBUTION OF BEDROCK AND ALLUVIAL CHANNELS

EPA Science Inventory

Field surveys in the Willapa River basin, Washington State, indicate that the drainage area?channel slope threshold describing the distribution of bedrock and alluvial channels is influenced by the underlying lithology and that local variations in sediment supply can overwhelm ba...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2011 CFR

2011-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2010 CFR

2010-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... returns of tax-exempt organizations. (a) In general. Except as otherwise provided in this section, if a tax-exempt organization (as defined in paragraph (b)(1) of this section) filed an application for...

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

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

26 CFR 1.996-1 - Rules for actual distributions and certain deemed distributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Rules for actual distributions and certain deemed distributions. 1.996-1 Section 1.996-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

Side-information-dependent correlation channel estimation in hash-based distributed video coding.

PubMed

Deligiannis, Nikos; Barbarien, Joeri; Jacobs, Marc; Munteanu, Adrian; Skodras, Athanassios; Schelkens, Peter

2012-04-01

In the context of low-cost video encoding, distributed video coding (DVC) has recently emerged as a potential candidate for uplink-oriented applications. This paper builds on a concept of correlation channel (CC) modeling, which expresses the correlation noise as being statistically dependent on the side information (SI). Compared with classical side-information-independent (SII) noise modeling adopted in current DVC solutions, it is theoretically proven that side-information-dependent (SID) modeling improves the Wyner-Ziv coding performance. Anchored in this finding, this paper proposes a novel algorithm for online estimation of the SID CC parameters based on already decoded information. The proposed algorithm enables bit-plane-by-bit-plane successive refinement of the channel estimation leading to progressively improved accuracy. Additionally, the proposed algorithm is included in a novel DVC architecture that employs a competitive hash-based motion estimation technique to generate high-quality SI at the decoder. Experimental results corroborate our theoretical gains and validate the accuracy of the channel estimation algorithm. The performance assessment of the proposed architecture shows remarkable and consistent coding gains over a germane group of state-of-the-art distributed and standard video codecs, even under strenuous conditions, i.e., large groups of pictures and highly irregular motion content.

Distribution of rSlo Ca2+-activated K+ channels in rat astrocyte perivascular endfeet.

PubMed

Price, Diana L; Ludwig, Jeffrey W; Mi, Huaiyu; Schwarz, Thomas L; Ellisman, Mark H

2002-11-29

Evidence that Ca(2+)-activated K(+) (K(Ca)) channels play a role in cell volume changes and K(+) homeostasis led to a prediction that astrocytes would have K(Ca) channels near blood vessels in order to maintain K(+) homeostasis. Consistent with this thinking the present study demonstrates that rSlo K(Ca) channels are in glial cells of the adult rat central nervous system (CNS) and highly localized to specializations of astrocytes associated with the brain vasculature. Using confocal and thin-section electron microscopic immunolabeling methods the distribution of rSlo was examined in adult rat brain. Strong rSlo immunolabeling was present around the vasculature of most brain regions. Examination of dye-filled hippocampal astrocytes revealed rSlo immunolabeling polarized in astrocytic endfeet. Ultrastructural analysis confirmed that the rSlo staining was concentrated in astrocytic endfeet ensheathing capillaries as well as abutting the pia mater. Immunostaining within the endfeet was predominantly distributed at the plasma membrane directly adjacent to either the vascular basal lamina or the pial surface. The distribution of the aquaporin-4 (AQP-4) water channel was also examined using dye-filled hippocampal astrocytes. In confirmation of earlier reports, intense AQP-4 immunolabeling was generally observed at the perimeter of blood vessels, and coincided with perivascular endfeet and rSlo labeling. We propose that rSlo K(Ca) channels, with their sensitivity to membrane depolarization and intracellular calcium, play a role in the K(+) modulation of cerebral blood flow. Additional knowledge of the molecular and cellular machinery present at perivascular endfeet may provide insight into the structural and functional molecular elements responsible for the neuronal activity-dependent regulation of cerebral blood flow. Copyright 2002 Elsevier Science B.V.

How to resolve microsecond current fluctuations in single ion channels: The power of beta distributions

PubMed Central

Schroeder, Indra

2015-01-01

Abstract A main ingredient for the understanding of structure/function correlates of ion channels is the quantitative description of single-channel gating and conductance. However, a wealth of information provided from fast current fluctuations beyond the temporal resolution of the recording system is often ignored, even though it is close to the time window accessible to molecular dynamics simulations. This kind of current fluctuations provide a special technical challenge, because individual opening/closing or blocking/unblocking events cannot be resolved, and the resulting averaging over undetected events decreases the single-channel current. Here, I briefly summarize the history of fast-current fluctuation analysis and focus on the so-called “beta distributions.” This tool exploits characteristics of current fluctuation-induced excess noise on the current amplitude histograms to reconstruct the true single-channel current and kinetic parameters. A guideline for the analysis and recent applications demonstrate that a construction of theoretical beta distributions by Markov Model simulations offers maximum flexibility as compared to analytical solutions. PMID:26368656

Continuous-variable quantum key distribution protocols over noisy channels.

PubMed

García-Patrón, Raúl; Cerf, Nicolas J

2009-04-03

A continuous-variable quantum key distribution protocol based on squeezed states and heterodyne detection is introduced and shown to attain higher secret key rates over a noisy line than any other one-way Gaussian protocol. This increased resistance to channel noise can be understood as resulting from purposely adding noise to the signal that is converted into the secret key. This notion of noise-enhanced tolerance to noise also provides a better physical insight into the poorly understood discrepancies between the previously defined families of Gaussian protocols.

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 prescribes...

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 of...

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 § 1.511-4...

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 § 1.511-4...

Contribution of the cyclic nucleotide gated channel subunit, CNG-3, to olfactory plasticity in Caenorhabditis elegans.

PubMed

O'Halloran, Damien M; Altshuler-Keylin, Svetlana; Zhang, Xiao-Dong; He, Chao; Morales-Phan, Christopher; Yu, Yawei; Kaye, Julia A; Brueggemann, Chantal; Chen, Tsung-Yu; L'Etoile, Noelle D

2017-03-13

In Caenorhabditis elegans, the AWC neurons are thought to deploy a cGMP signaling cascade in the detection of and response to AWC sensed odors. Prolonged exposure to an AWC sensed odor in the absence of food leads to reversible decreases in the animal's attraction to that odor. This adaptation exhibits two stages referred to as short-term and long-term adaptation. Previously, the protein kinase G (PKG), EGL-4/PKG-1, was shown necessary for both stages of adaptation and phosphorylation of its target, the beta-type cyclic nucleotide gated (CNG) channel subunit, TAX-2, was implicated in the short term stage. Here we uncover a novel role for the CNG channel subunit, CNG-3, in short term adaptation. We demonstrate that CNG-3 is required in the AWC for adaptation to short (thirty minute) exposures of odor, and contains a candidate PKG phosphorylation site required to tune odor sensitivity. We also provide in vivo data suggesting that CNG-3 forms a complex with both TAX-2 and TAX-4 CNG channel subunits in AWC. Finally, we examine the physiology of different CNG channel subunit combinations.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

Burnout and distribution of liquid between the flow core and wall films in narrow slot channels

NASA Astrophysics Data System (ADS)

Boltenko, E. A.; Shpakovskii, A. A.

2010-03-01

Previous works on studying distribution of liquid between the flow core and wall films in narrow slot channels are briefly reviewed. Interrelation between mass transfer processes and burnout is shown. A procedure for calculating burnout on convex and concave heat-transfer surfaces in narrow slot channels is presented.

Experimental demonstration of robust entanglement distribution over reciprocal noisy channels assisted by a counter-propagating classical reference light.

PubMed

Ikuta, Rikizo; Nozaki, Shota; Yamamoto, Takashi; Koashi, Masato; Imoto, Nobuyuki

2017-07-06

Embedding a quantum state in a decoherence-free subspace (DFS) formed by multiple photons is one of the promising methods for robust entanglement distribution of photonic states over collective noisy channels. In practice, however, such a scheme suffers from a low efficiency proportional to transmittance of the channel to the power of the number of photons forming the DFS. The use of a counter-propagating coherent pulse can improve the efficiency to scale linearly in the channel transmission, but it achieves only protection against phase noises. Recently, it was theoretically proposed [Phys. Rev. A 87, 052325(2013)] that the protection against bit-flip noises can also be achieved if the channel has a reciprocal property. Here we experimentally demonstrate the proposed scheme to distribute polarization-entangled photon pairs against a general collective noise including the bit flip noise and the phase noise. We observed an efficient sharing rate scaling while keeping a high quality of the distributed entangled state. Furthermore, we show that the method is applicable not only to the entanglement distribution but also to the transmission of arbitrary polarization states of a single photon.

Origin of heterogeneous spiking patterns from continuously distributed ion channel densities: a computational study in spinal dorsal horn neurons.

PubMed

Balachandar, Arjun; Prescott, Steven A

2018-05-01

Distinct spiking patterns may arise from qualitative differences in ion channel expression (i.e. when different neurons express distinct ion channels) and/or when quantitative differences in expression levels qualitatively alter the spike generation process. We hypothesized that spiking patterns in neurons of the superficial dorsal horn (SDH) of spinal cord reflect both mechanisms. We reproduced SDH neuron spiking patterns by varying densities of K V 1- and A-type potassium conductances. Plotting the spiking patterns that emerge from different density combinations revealed spiking-pattern regions separated by boundaries (bifurcations). This map suggests that certain spiking pattern combinations occur when the distribution of potassium channel densities straddle boundaries, whereas other spiking patterns reflect distinct patterns of ion channel expression. The former mechanism may explain why certain spiking patterns co-occur in genetically identified neuron types. We also present algorithms to predict spiking pattern proportions from ion channel density distributions, and vice versa. Neurons are often classified by spiking pattern. Yet, some neurons exhibit distinct patterns under subtly different test conditions, which suggests that they operate near an abrupt transition, or bifurcation. A set of such neurons may exhibit heterogeneous spiking patterns not because of qualitative differences in which ion channels they express, but rather because quantitative differences in expression levels cause neurons to operate on opposite sides of a bifurcation. Neurons in the spinal dorsal horn, for example, respond to somatic current injection with patterns that include tonic, single, gap, delayed and reluctant spiking. It is unclear whether these patterns reflect five cell populations (defined by distinct ion channel expression patterns), heterogeneity within a single population, or some combination thereof. We reproduced all five spiking patterns in a computational model by

26 CFR 1.815-2 - Distributions to shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

....815-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions to Shareholders § 1.815-2 Distributions to shareholders. (a) In general. Section 815 provides that every stock life insurance company subject to the tax imposed by...

Tax tips for forest landowners for the 2009 tax year

Treesearch

Linda Wang; John Greene

2010-01-01

This bulletin summarizes federal income tax information useful to woodland owners in preparing their 2009 tax returns. It is current as of October 1, 2009, and supersedes Management Bulletin R8-MB 132. It should not be sonstrued as legal or accounting advice: consult your legal and tax professionals for advice on your particular tax situation.

A coupled biophysical model for the distribution of the great scallop Pecten maximus in the English Channel

NASA Astrophysics Data System (ADS)

Le Goff, Clément; Lavaud, Romain; Cugier, Philippe; Jean, Fred; Flye-Sainte-Marie, Jonathan; Foucher, Eric; Desroy, Nicolas; Fifas, Spyros; Foveau, Aurélie

2017-03-01

In this paper we used a modelling approach integrating both physical and biological constraints to understand the biogeographical distribution of the great scallop Pecten maximus in the English Channel during its whole life cycle. A 3D bio-hydrodynamical model (ECO-MARS3D) providing environmental conditions was coupled to (i) a population dynamics model and (ii) an individual ecophysiological model (Dynamic Energy Budget model). We performed the coupling sequentially, which underlined the respective role of biological and physical factors in defining P. maximus distribution in the English Channel. Results show that larval dispersion by hydrodynamics explains most of the scallop distribution and enlighten the main known hotspots for the population, basically corresponding to the main fishing areas. The mechanistic description of individual bioenergetics shows that food availability and temperature control growth and reproduction and explain how populations may maintain themselves in particular locations. This last coupling leads to more realistic densities and distributions of adults in the English Channel. The results of this study improves our knowledge on the stock and distribution dynamics of P. maximus, and provides grounds for useful tools to support management strategies.

BCI`S domestic automotive replacement battery shipments by channel of distribution

DOE Office of Scientific and Technical Information (OSTI.GOV)

NONE

1995-07-01

Thirteen manufacturing members, of Battery Council International, supplied the shipment figures contained in this report. This Channel of Distribution continues to account for an estimated 97% of the domestic replacement battery industry. This report indicates solely domestic replacement battery shipments for the following battery classifications: passenger car & light commercial; heavy duty commercial; special tractor; marine; general utility and golf car.

Taxing Situations.

ERIC Educational Resources Information Center

Sabo, Sandra R.

1995-01-01

This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

Employment Security Tax

Science.gov Websites

Alaska > DOLWD > Employment Security Tax EMAIL SCAM ALERT (December 2012) On-line Employer Services Online Filing Demonstrations FAQs for TaxWeb Employer Report Notice Alaska Unemployment Insurance Tax Handbook The Employment Security Tax Section is responsible for providing assistance and information to

Defusing the baby boomer time bomb: projections of after-tax income in the twenty-first century.

PubMed

Baker, D

2001-01-01

There has been a major national policy debate over the prospective tax burden facing future generations of workers as a result of the impending retirement of the baby boom generation. However, the real determinant of well-being is after-tax income, not the tax rate on before-tax income. This study constructs a series of projections of after-tax income, for workers and families at different points in the income distribution, to examine the effects of several different trends. The author first calculates the extent to which after-tax income can be expected to decline as the result of the aging of the baby boomers, then calculates the impact on after-tax income for families at different points in the income distribution of a continuation of recent trends in wage inequality. He also constructs a category of "after-tax, after-health-care spending" income, which examines the impact of the continued rapid growth in health care costs. The findings suggest that the continuation of recent trends in inequality and health care cost growth will have a much larger effect on future living standards than will the aging of the baby boomers.

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…

Unconditional security proof of a deterministic quantum key distribution with a two-way quantum channel

DOE Office of Scientific and Technical Information (OSTI.GOV)

Lu Hua; Department of Mathematics and Physics, Hubei University of Technology, Wuhan 430068; Fung, Chi-Hang Fred

2011-10-15

In a deterministic quantum key distribution (DQKD) protocol with a two-way quantum channel, Bob sends a qubit to Alice who then encodes a key bit onto the qubit and sends it back to Bob. After measuring the returned qubit, Bob can obtain Alice's key bit immediately, without basis reconciliation. Since an eavesdropper may attack the qubits traveling on either the Bob-Alice channel or the Alice-Bob channel, the security analysis of DQKD protocol with a two-way quantum channel is complicated and its unconditional security has been controversial. This paper presents a security proof of a single-photon four-state DQKD protocol against generalmore » attacks.« less

Differential distribution of glutamate- and GABA-gated chloride channels in the housefly Musca domestica.

PubMed

Kita, Tomo; Ozoe, Fumiyo; Azuma, Masaaki; Ozoe, Yoshihisa

2013-09-01

l-Glutamic acid (glutamate) mediates fast inhibitory neurotransmission by affecting glutamate-gated chloride channels (GluCls) in invertebrates. The molecular function and pharmacological properties of GluCls have been well studied, but not much is known about their physiological role and localization in the insect body. The distribution of GluCls in the housefly (Musca domestica L.) was thus compared with the distribution of γ-aminobutyric acid (GABA)-gated chloride channels (GABACls). Quantitative PCR and ligand-binding experiments indicate that the GluCl and GABACl transcripts and proteins are predominantly expressed in the adult head. Intense GluCl immunostaining was detected in the lamina, leg motor neurons, and legs of adult houseflies. The GABACl (Rdl) immunostaining was more widely distributed, and was found in the medulla, lobula, lobula plate, mushroom body, antennal lobe, and ellipsoid body. The present findings suggest that GluCls have physiological roles in different tissues than GABACls. Copyright © 2013 Elsevier Ltd. All rights reserved.

Taxing energy

DOE Office of Scientific and Technical Information (OSTI.GOV)

Deacon, R.; DeCanio, S.; Frech, H.E. III

1990-01-01

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production inmore » the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.« less

The Transcription Profile of Tax-3 Is More Similar to Tax-1 than Tax-2: Insights into HTLV-3 Potential Leukemogenic Properties

PubMed Central

Chevalier, Sébastien A.; Durand, Stéphanie; Dasgupta, Arindam; Radonovich, Michael; Cimarelli, Andrea; Brady, John N.

2012-01-01

Human T-cell Lymphotropic Viruses type 1 (HTLV-1) is the etiological agent of Adult T-cell Leukemia/Lymphoma. Although associated with lymphocytosis, HTLV-2 infection is not associated with any malignant hematological disease. Similarly, no infection-related symptom has been detected in HTLV-3-infected individuals studied so far. Differences in individual Tax transcriptional activity might account for these distinct physiopathological outcomes. Tax-1 and Tax-3 possess a PDZ binding motif in their sequence. Interestingly, this motif, which is critical for Tax-1 transforming activity, is absent from Tax-2. We used the DNA microarray technology to analyze and compare the global gene expression profiles of different T- and non T-cell types expressing Tax-1, Tax-2 or Tax-3 viral transactivators. In a T-cell line, this analysis allowed us to identify 48 genes whose expression is commonly affected by all Tax proteins and are hence characteristic of the HTLV infection, independently of the virus type. Importantly, we also identified a subset of genes (n = 70) which are specifically up-regulated by Tax-1 and Tax-3, while Tax-1 and Tax-2 shared only 1 gene and Tax-2 and Tax-3 shared 8 genes. These results demonstrate that Tax-3 and Tax-1 are closely related in terms of cellular gene deregulation. Analysis of the molecular interactions existing between those Tax-1/Tax-3 deregulated genes then allowed us to highlight biological networks of genes characteristic of HTLV-1 and HTLV-3 infection. The majority of those up-regulated genes are functionally linked in biological processes characteristic of HTLV-1-infected T-cells expressing Tax such as regulation of transcription and apoptosis, activation of the NF-κB cascade, T-cell mediated immunity and induction of cell proliferation and differentiation. In conclusion, our results demonstrate for the first time that, in T- and non T-cells types, Tax-3 is a functional analogue of Tax-1 in terms of transcriptional activation and

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 in...

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 in...

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 in...

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 in...

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 in...

Wastewater Treatment Costs and Outlays in Organic Petrochemicals: Standards Versus Taxes With Methodology Suggestions for Marginal Cost Pricing and Analysis

NASA Astrophysics Data System (ADS)

Thompson, Russell G.; Singleton, F. D., Jr.

1986-04-01

With the methodology recommended by Baumol and Oates, comparable estimates of wastewater treatment costs and industry outlays are developed for effluent standard and effluent tax instruments for pollution abatement in five hypothetical organic petrochemicals (olefins) plants. The computational method uses a nonlinear simulation model for wastewater treatment to estimate the system state inputs for linear programming cost estimation, following a practice developed in a National Science Foundation (Research Applied to National Needs) study at the University of Houston and used to estimate Houston Ship Channel pollution abatement costs for the National Commission on Water Quality. Focusing on best practical and best available technology standards, with effluent taxes adjusted to give nearly equal pollution discharges, shows that average daily treatment costs (and the confidence intervals for treatment cost) would always be less for the effluent tax than for the effluent standard approach. However, industry's total outlay for these treatment costs, plus effluent taxes, would always be greater for the effluent tax approach than the total treatment costs would be for the effluent standard approach. Thus the practical necessity of showing smaller outlays as a prerequisite for a policy change toward efficiency dictates the need to link the economics at the microlevel with that at the macrolevel. Aggregation of the plants into a programming modeling basis for individual sectors and for the economy would provide a sound basis for effective policy reform, because the opportunity costs of the salient regulatory policies would be captured. Then, the government's policymakers would have the informational insights necessary to legislate more efficient environmental policies in light of the wealth distribution effects.

Accelerating the Worldwide Adoption of Sugar-Sweetened Beverage Taxes: Strengthening Commitment and Capacity Comment on "The Untapped Power of Soda Taxes: Incentivizing Consumers, Generating Revenue, and Altering Corporate Behavior".

PubMed

Baker, Phillip; Jones, Alexandra; Thow, Anne Marie

2017-10-29

In their recent article Roache and Gostin outline why governments and public health advocates should embrace soda taxes. The evidence is strong and continues to grow: such taxes can change consumer behavior, generate significant revenue and incentivize product reformulation. In essence, such taxes are an important and now well-established instrument of fiscal and public health policy. In this commentary we expand on their arguments by considering how the worldwide adoption of such taxes might be further accelerated. First, we identify where in the world taxes have been implemented to date and where the untapped potential remains greatest. Second, drawing upon recent case study research on country experiences we describe several conditions under which governments may be more likely to make taxation a political priority in the future. Third, we consider how to help strengthen the technical and legal capacities of governments to design and effectively administer taxes, with emphasis on low- and middle-income countries. We expect the findings to be most useful to public health advocates and policy-makers seeking to promote healthier diets and good nutrition. © 2018 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Knockout of glial channel ACD-1 exacerbates sensory deficits in a C. elegans mutant by regulating calcium levels of sensory neurons

PubMed Central

Wang, Ying; D'Urso, Giulia

2012-01-01

Degenerin/epithelial Na+ channels (DEG/ENaCs) are voltage-independent Na+ or Na+/Ca2+ channels expressed in many tissues and are needed for a wide range of physiological functions, including sensory perception and transepithelial Na+ transport. In the nervous system, DEG/ENaCs are expressed in both neurons and glia. However, the role of glial vs. neuronal DEG/ENaCs remains unclear. We recently reported the characterization of a novel DEG/ENaC in Caenorhabditis elegans that we named ACD-1. ACD-1 is expressed in glial amphid sheath cells. The glial ACD-1, together with the neuronal DEG/ENaC DEG-1, is necessary for acid avoidance and attraction to lysine. We report presently that knockout of acd-1 in glia exacerbates sensory deficits caused by another mutant: the hypomorphic allele of the cGMP-gated channel subunit tax-2. Furthermore, sensory deficits caused by mutations in Gi protein odr-3 and guanylate cyclase daf-11, which regulate the activity of TAX-2/TAX-4 channels, are worsened by knockout of acd-1. We also show that sensory neurons of acd-1 tax-2(p694) double mutants fail to undergo changes in intracellular Ca2+ when animals are exposed to low concentrations of attractant. Finally, we show that exogenous expression of TRPV1 in sensory neurons and exposure to capsaicin rescue sensory deficits of acd-1 tax-2(p694) mutants, suggesting that sensory deficits of these mutants are bypassed by increasing neuronal excitability. Our data suggest a role of glial DEG/ENaC channel ACD-1 in supporting neuronal activity. PMID:21994266

Knockout of glial channel ACD-1 exacerbates sensory deficits in a C. elegans mutant by regulating calcium levels of sensory neurons.

PubMed

Wang, Ying; D'Urso, Giulia; Bianchi, Laura

2012-01-01

Degenerin/epithelial Na(+) channels (DEG/ENaCs) are voltage-independent Na(+) or Na(+)/Ca(2+) channels expressed in many tissues and are needed for a wide range of physiological functions, including sensory perception and transepithelial Na(+) transport. In the nervous system, DEG/ENaCs are expressed in both neurons and glia. However, the role of glial vs. neuronal DEG/ENaCs remains unclear. We recently reported the characterization of a novel DEG/ENaC in Caenorhabditis elegans that we named ACD-1. ACD-1 is expressed in glial amphid sheath cells. The glial ACD-1, together with the neuronal DEG/ENaC DEG-1, is necessary for acid avoidance and attraction to lysine. We report presently that knockout of acd-1 in glia exacerbates sensory deficits caused by another mutant: the hypomorphic allele of the cGMP-gated channel subunit tax-2. Furthermore, sensory deficits caused by mutations in G(i) protein odr-3 and guanylate cyclase daf-11, which regulate the activity of TAX-2/TAX-4 channels, are worsened by knockout of acd-1. We also show that sensory neurons of acd-1 tax-2(p694) double mutants fail to undergo changes in intracellular Ca(2+) when animals are exposed to low concentrations of attractant. Finally, we show that exogenous expression of TRPV1 in sensory neurons and exposure to capsaicin rescue sensory deficits of acd-1 tax-2(p694) mutants, suggesting that sensory deficits of these mutants are bypassed by increasing neuronal excitability. Our data suggest a role of glial DEG/ENaC channel ACD-1 in supporting neuronal activity.

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2013 CFR

2013-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2014 CFR

2014-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

26 CFR 301.6104(d)-1 - Public inspection and distribution of applications for tax exemption and annual information...

Code of Federal Regulations, 2012 CFR

2012-04-01

... applications for tax exemption and annual information returns of tax-exempt organizations. 301.6104(d)-1... tax-exempt organization shall make its annual information returns (as defined in paragraph (b)(4) of... or subordinate organizations, see paragraph (f)(1) of this section. (4) Annual information return—(i...

Distribution, persistence, and hydrologic characteristics of salmon spawning habitats in clearwater side channels of the Matanuska River, southcentral Alaska

USGS Publications Warehouse

Curran, Janet H.; McTeague, Monica L.; Burril, Sean E.; Zimmerman, Christian E.

2011-01-01

Turbid, glacially influenced rivers are often considered to be poor salmon spawning and rearing habitats and, consequently, little is known about salmon habitats that do occur within rivers of this type. To better understand salmon spawning habitats in the Matanuska River of southcentral Alaska, the distribution and characteristics of clearwater side-channel spawning habitats were determined and compared to spawning habitats in tributaries. More than 100 kilometers of clearwater side channels within the braided mainstem of the Matanuska River were mapped for 2006 from aerial images and ground-based surveys. In reaches selected for historical analysis, side channel locations shifted appreciably between 1949 and 2006, but the relative abundance of clearwater side channels was fairly stable during the same period. Geospatial analysis of side channel distribution shows side channels typically positioned along abandoned bars at the braid plain margin rather than on bars between mainstem channels, and shows a strong correlation of channel abundance with braid plain width. Physical and geomorphic characteristics of the channel and chemical character of the water measured at 19 side channel sites, 6 tributary sites, 4 spring sites, and 5 mainstem channel sites showed conditions suitable for salmon spawning in side channels and tributaries, and a correlation of side channel characteristics with the respective tributary or groundwater source water. Autumn-through-spring monitoring of intergravel water temperatures adjacent to salmon redds (nests) in three side channels and two tributaries indicate adequate accumulated thermal units for incubation and emergence of salmon in side channels and relatively low accumulated thermal units in tributaries.

How Regressive Are Indirect Taxes? A Microsimulation Analysis for Five European Countries

ERIC Educational Resources Information Center

Decoster, Andre; Loughrey, Jason; O'Donoghue, Cathal; Verwerft, Dirk

2010-01-01

Shifting the tax burden from labor to consumption is proposed in many developed countries as a way to make the tax system more incentive compatible. This article deals with the simulation of such a policy change to sharpen the distributional picture. Expenditures are imputed into the EUROMOD microsimulation program. Then social security…

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

Identification and characterization of a putative cyclic nucleotide-gated channel, CNG-1, in C. elegans.

PubMed

Cho, Suk-Woo; Cho, Jeong-Hoon; Song, Hyun-Ok; Park, Chul-Seung

2005-02-28

Cyclic nucleotide-gated (CNG) channels encoded by the tax-4 and tax-2 genes are required for chemosensing and thermosensing in the nematode C. elegans. We identified a gene in the C. elegans genome, which we designated cng-1, that is highly homologous to tax-4. Partial CNG-1 protein tagged with green fluorescent protein was expressed in several sensory neurons of the amphid. We created a deletion mutant of cng-1, cng-1 (jh111), to investigate its in vivo function. The mutant worms had no detectable abnormalities in terms of their basic behavior or morphology. Whereas tax-4 and tax-2 mutants failed to respond to water-soluble or volatile chemical attractants, the cng-1 null mutant exhibited normal chemotaxis to such chemicals and a tax-4;cng-1 double mutant had a similar phenotype to tax-4 single mutants. Interestingly, cng-1 and tax-4 had a synergistic effect on brood size.

Distributive justice and global health: a call for a global corporate tax.

PubMed

Blum, J D

2007-06-01

Significant efforts have been directed toward addressing the financial needs of the developing world for assistance with public health and related development problems. Both public and private organizations have made considerable economic contributions to assist with immediate and long term health challenges, and there is growing international support for programs of national debit relief. Still, there is a need for additional resources to combat international health problems, which go beyond largesse. This paper calls for the creation of a legally rooted, global tax as a mechanism for consistent long term funding. Specifically, the paper proposes engagement of the World Trade Organization as a vehicle to sponsor a global tax on multinational corporations who have benefited most from the international trading scheme.

Tax incentives and the demand for private health insurance.

PubMed

Stavrunova, Olena; Yerokhin, Oleg

2014-03-01

We analyze the effect of an individual insurance mandate (Medicare Levy Surcharge) on the demand for private health insurance (PHI) in Australia. With administrative income tax return data, we show that the mandate has several distinct effects on taxpayers' behavior. First, despite the large tax penalty for not having PHI coverage relative to the cost of the cheapest eligible insurance policy, compliance with mandate is relatively low: the proportion of the population with PHI coverage increases by 6.5 percentage points (15.6%) at the income threshold where the tax penalty starts to apply. This effect is most pronounced for young taxpayers, while the middle aged seem to be least responsive to this specific tax incentive. Second, the discontinuous increase in the average tax rate at the income threshold created by the policy generates a strong incentive for tax avoidance which manifests itself through bunching in the taxable income distribution below the threshold. Finally, after imposing some plausible assumptions, we extrapolate the effect of the policy to other income levels and show that this policy has not had a significant impact on the overall demand for private health insurance in Australia. Copyright © 2014 Elsevier B.V. All rights reserved.

Channel characteristics and coordination in three-echelon dual-channel supply chain

NASA Astrophysics Data System (ADS)

Saha, Subrata

2016-02-01

We explore the impact of channel structure on the manufacturer, the distributer, the retailer and the entire supply chain by considering three different channel structures in radiance of with and without coordination. These structures include a traditional retail channel and two manufacturer direct channels with and without consistent pricing. By comparing the performance of the manufacturer, the distributer and the retailer, and the entire supply chain in three different supply chain structures, it is established analytically that, under some conditions, a dual channel can outperform a single retail channel; as a consequence, a coordination mechanism is developed that not only coordinates the dual channel but also outperforms the non-cooperative single retail channel. All the analytical results are further analysed through numerical examples.

Distribution of cardiac sodium channels in clusters potentiates ephaptic interactions in the intercalated disc.

PubMed

Hichri, Echrak; Abriel, Hugues; Kucera, Jan P

2018-02-15

It has been proposed that ephaptic conduction, relying on interactions between the sodium (Na + ) current and the extracellular potential in intercalated discs, might contribute to cardiac conduction when gap junctional coupling is reduced, but this mechanism is still controversial. In intercalated discs, Na + channels form clusters near gap junction plaques, but the functional significance of these clusters has never been evaluated. In HEK cells expressing cardiac Na + channels, we show that restricting the extracellular space modulates the Na + current, as predicted by corresponding simulations accounting for ephaptic effects. In a high-resolution model of the intercalated disc, clusters of Na + channels that face each other across the intercellular cleft facilitate ephaptic impulse transmission when gap junctional coupling is reduced. Thus, our simulations reveal a functional role for the clustering of Na + channels in intercalated discs, and suggest that rearrangement of these clusters in disease may influence cardiac conduction. It has been proposed that ephaptic interactions in intercalated discs, mediated by extracellular potentials, contribute to cardiac impulse propagation when gap junctional coupling is reduced. However, experiments demonstrating ephaptic effects on the cardiac Na + current (I Na ) are scarce. Furthermore, Na + channels form clusters around gap junction plaques, but the electrophysiological significance of these clusters has never been investigated. In patch clamp experiments with HEK cells stably expressing human Na v 1.5 channels, we examined how restricting the extracellular space modulates I Na elicited by an activation protocol. In parallel, we developed a high-resolution computer model of the intercalated disc to investigate how the distribution of Na + channels influences ephaptic interactions. Approaching the HEK cells to a non-conducting obstacle always increased peak I Na at step potentials near the threshold of I Na activation

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…

The growth of government annual budget through taxes collection

NASA Astrophysics Data System (ADS)

Maiga, Sekou; Xu, Feng Ju

2017-09-01

In this case study we examine the relationship between the collection of taxes and the growth of government annual revenues (case of republic of Mali). Taxation is the most important source of revenue for modern governments, typically accounting for ninety percent or more of their income, Taxes revenues has contributed a big chunk of funds to the Malian Treasury, about 40%, with our focus being on the years (2012-2017). The primary economic goals of developing countries are to increase the rate of economic growth and hence per capita income, which leads to a higher standard of living. Government needs money to be able to execute its social obligations to the public and these social obligations include but not limited to the provision of infrastructure and social services. Progressive tax rate can be employed to achieve equitable distribution of resources. After economic modeling and estimation, we realized that there is a positive correlation between taxes collection changes and the government annual revenue.

Novel formulation of the ℳ model through the Generalized-K distribution for atmospheric optical channels.

PubMed

Garrido-Balsells, José María; Jurado-Navas, Antonio; Paris, José Francisco; Castillo-Vazquez, Miguel; Puerta-Notario, Antonio

2015-03-09

In this paper, a novel and deeper physical interpretation on the recently published Málaga or ℳ statistical distribution is provided. This distribution, which is having a wide acceptance by the scientific community, models the optical irradiance scintillation induced by the atmospheric turbulence. Here, the analytical expressions previously published are modified in order to express them by a mixture of the known Generalized-K and discrete Binomial and Negative Binomial distributions. In particular, the probability density function (pdf) of the ℳ model is now obtained as a linear combination of these Generalized-K pdf, in which the coefficients depend directly on the parameters of the ℳ distribution. In this way, the Málaga model can be physically interpreted as a superposition of different optical sub-channels each of them described by the corresponding Generalized-K fading model and weighted by the ℳ dependent coefficients. The expressions here proposed are simpler than the equations of the original ℳ model and are validated by means of numerical simulations by generating ℳ -distributed random sequences and their associated histogram. This novel interpretation of the Málaga statistical distribution provides a valuable tool for analyzing the performance of atmospheric optical channels for every turbulence condition.

Updated Tax Tips for Forest Landowners for the 2010 Tax Year

Treesearch

Linda Wang; John L. Greene

2010-01-01

This bulletin is updated as of Dec. 20, 2010, to include the changes from Public Law 111-31 enacted on Dec. 17, 2010. It provides tax tips for woodland owners and their tax advisors in the preparation of the 2010 individual tax return. Please be aware the information presented here is not legal or accounting advice. Consult your legal and tax advisors for more complete...

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.

Tax Tips for Forest Landowners for the 2007 Tax Year

Treesearch

Linda Wang; John L. Greene

2007-01-01

This guide is designed to assist owners of forest land with timber tax information. It is current as of October 1, 2007, and supercedes Management Bulletin R8-MB 128. It is strictly for educational purposes; consult your legal and tax professionals for advice on a specific tax situation.

Cigarette tax avoidance and evasion.

PubMed

Stehr, Mark

2005-03-01

Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

Size tunable gold nanorods evenly distributed in the channels of mesoporous silica.

PubMed

Li, Zhi; Kübel, Christian; Pârvulescu, Vasile I; Richards, Ryan

2008-06-01

Uniformly distributed gold nanorods in mesoporous silica were synthesized in situ by performing a seed-mediated growth process in the channels of SBA-15 which functions as a hard-template to confine the diameter of gold nanorods. By changing the amount of gold precursor, gold nanorods were prepared with a fixed diameter (6-7 nm) and tunable aspect ratios from 3 to 30. Transmission electron microscope and electron tomography were utilized to visualize the gold nanorods supported on one piece of SBA-15 segment and showed a fairly uniform 3-dimensional distribution of gold nanorods within the SBA-15 channels. The longitudinal plasmon resonances of the gold nanorods/SBA-15 composites analyzed by diffuse reflectance UV-vis spectra were found to be tunable depending on the length of gold nanorods. No significant decrease in surface area and/or pore size of the composite was found after growth, indicating the growth process did not disrupt the open mesoporous structure of SBA-15. The combination of the tunable size of the nanorods and their 3-dimensional distribution within the open supporting matrix makes the gold nanorods/SBA-15 composites interesting candidates to systematically study the influence of the aspect ratio of gold nanorods on their properties and potential applications, i.e., catalyst, optical polarizer, and ultrasensitive medical imaging technique.

47 CFR 73.7002 - Fair distribution of service on reserved band FM channels.

Code of Federal Regulations, 2010 CFR

2010-10-01

... enunciated in section 307(b) of the Communications Act, 47 U.S.C. 307(b). (b) In an analysis performed... 47 Telecommunication 4 2010-10-01 2010-10-01 false Fair distribution of service on reserved band FM channels. 73.7002 Section 73.7002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

47 CFR 73.7002 - Fair distribution of service on reserved band FM channels.

Code of Federal Regulations, 2011 CFR

2011-10-01

... enunciated in section 307(b) of the Communications Act, 47 U.S.C. 307(b). (b) In an analysis performed... 47 Telecommunication 4 2011-10-01 2011-10-01 false Fair distribution of service on reserved band FM channels. 73.7002 Section 73.7002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

47 CFR 73.7002 - Fair distribution of service on reserved band FM channels.

Code of Federal Regulations, 2014 CFR

2014-10-01

... enunciated in section 307(b) of the Communications Act, 47 U.S.C. 307(b). (b) In an analysis performed... 47 Telecommunication 4 2014-10-01 2014-10-01 false Fair distribution of service on reserved band FM channels. 73.7002 Section 73.7002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

47 CFR 73.7002 - Fair distribution of service on reserved band FM channels.

Code of Federal Regulations, 2012 CFR

2012-10-01

... enunciated in section 307(b) of the Communications Act, 47 U.S.C. 307(b). (b) In an analysis performed... 47 Telecommunication 4 2012-10-01 2012-10-01 false Fair distribution of service on reserved band FM channels. 73.7002 Section 73.7002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

47 CFR 73.7002 - Fair distribution of service on reserved band FM channels.

Code of Federal Regulations, 2013 CFR

2013-10-01

... enunciated in section 307(b) of the Communications Act, 47 U.S.C. 307(b). (b) In an analysis performed... 47 Telecommunication 4 2013-10-01 2013-10-01 false Fair distribution of service on reserved band FM channels. 73.7002 Section 73.7002 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED...

The effect of signal variability on the histograms of anthropomorphic channel outputs: factors resulting in non-normally distributed data

NASA Astrophysics Data System (ADS)

Elshahaby, Fatma E. A.; Ghaly, Michael; Jha, Abhinav K.; Frey, Eric C.

2015-03-01

Model Observers are widely used in medical imaging for the optimization and evaluation of instrumentation, acquisition parameters and image reconstruction and processing methods. The channelized Hotelling observer (CHO) is a commonly used model observer in nuclear medicine and has seen increasing use in other modalities. An anthropmorphic CHO consists of a set of channels that model some aspects of the human visual system and the Hotelling Observer, which is the optimal linear discriminant. The optimality of the CHO is based on the assumption that the channel outputs for data with and without the signal present have a multivariate normal distribution with equal class covariance matrices. The channel outputs result from the dot product of channel templates with input images and are thus the sum of a large number of random variables. The central limit theorem is thus often used to justify the assumption that the channel outputs are normally distributed. In this work, we aim to examine this assumption for realistically simulated nuclear medicine images when various types of signal variability are present.

Cigarette Taxes and Smoking Participation: Evidence from Recent Tax Increases in Canada

PubMed Central

Azagba, Sunday; Sharaf, Mesbah

2011-01-01

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. PMID:21655139

Unconstrained Capacities of Quantum Key Distribution and Entanglement Distillation for Pure-Loss Bosonic Broadcast Channels.

PubMed

Takeoka, Masahiro; Seshadreesan, Kaushik P; Wilde, Mark M

2017-10-13

We consider quantum key distribution (QKD) and entanglement distribution using a single-sender multiple-receiver pure-loss bosonic broadcast channel. We determine the unconstrained capacity region for the distillation of bipartite entanglement and secret key between the sender and each receiver, whenever they are allowed arbitrary public classical communication. A practical implication of our result is that the capacity region demonstrated drastically improves upon rates achievable using a naive time-sharing strategy, which has been employed in previously demonstrated network QKD systems. We show a simple example of a broadcast QKD protocol overcoming the limit of the point-to-point strategy. Our result is thus an important step toward opening a new framework of network channel-based quantum communication technology.

Site-specific distribution of claudin-based paracellular channels with roles in biological fluid flow and metabolism.

PubMed

Tanaka, Hiroo; Tamura, Atsushi; Suzuki, Koya; Tsukita, Sachiko

2017-10-01

The claudins are a family of membrane proteins with at least 27 members in humans and mice. The extracellular regions of claudin proteins play essential roles in cell-cell adhesion and the paracellular barrier functions of tight junctions (TJs) in epithelial cell sheets. Furthermore, the extracellular regions of some claudins function as paracellular channels in the paracellular barrier that allow the selective passage of water, ions, and/or small organic solutes across the TJ in the extracellular space. Structural analyses have revealed a common framework of transmembrane, cytoplasmic, and extracellular regions among the claudin-based paracellular barriers and paracellular channels; however, differences in the claudins' extracellular regions, such as their charges and conformations, determine their properties. Among the biological systems that involve fluid flow and metabolism, it is noted that hepatic bile flow, renal Na + reabsorption, and intestinal nutrient absorption are dynamically regulated via site-specific distributions of paracellular channel-forming claudins in tissue. Here, we focus on how site-specific distributions of claudin-2- and claudin-15-based paracellular channels drive their organ-specific functions in the liver, kidney, and intestine. © 2017 New York Academy of Sciences.

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

Taxes and You. 1999 Edition. An Educational Curriculum on Federal Income Tax.

ERIC Educational Resources Information Center

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

This comprehensive educational curriculum aims to teach adults about federal income taxes and the role of taxes in the economy. The unit provides the tools, lessons, and activities to teach information about taxes and tax forms. The lessons build upon each other. Two instructional modules can be used separately as workshop topics, integrated into…

Tax Tips for Forest Landowners for the 2012 Tax Year

Treesearch

Linda Wang; John L. Greene

2012-01-01

Federal income tax law contains provisions to encourage stewardship and management of private forest land. The primary goal of this bulletin is to assist forest landowners and their advisors with timber tax information they can use to file their 2012 in-come tax returns. The information presented here is current as of Sept. 15, 2012.

Alternative funding policies for the uninsured: exploring the value of hospital tax exemption.

PubMed

Kane, N M; Wubbenhorst, W H

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions.

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax attributable to short-cut throwback method... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut throwback method... the amounts deemed distributed under section 666 by the short-cut throwback method provided in section...

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.

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…

SMYD3 interacts with HTLV-1 Tax and regulates subcellular localization of Tax.

PubMed

Yamamoto, Keiyu; Ishida, Takaomi; Nakano, Kazumi; Yamagishi, Makoto; Yamochi, Tadanori; Tanaka, Yuetsu; Furukawa, Yoichi; Nakamura, Yusuke; Watanabe, Toshiki

2011-01-01

HTLV-1 Tax deregulates signal transduction pathways, transcription of genes, and cell cycle regulation of host cells, which is mainly mediated by its protein-protein interactions with host cellular factors. We previously reported an interaction of Tax with a histone methyltransferase (HMTase), SUV39H1. As the interaction was mediated by the SUV39H1 SET domain that is shared among HMTases, we examined the possibility of Tax interaction with another HMTase, SMYD3, which methylates histone H3 lysine 4 and activates transcription of genes, and studied the functional effects. Expression of endogenous SMYD3 in T cell lines and primary T cells was confirmed by immunoblotting analysis. Co-immuno-precipitaion assays and in vitro pull-down assay indicated interaction between Tax and SMYD3. The interaction was largely dependent on the C-terminal 180 amino acids of SMYD3, whereas the interacting domain of Tax was not clearly defined, although the N-terminal 108 amino acids were dispensable for the interaction. In the cotransfected cells, colocalization of Tax and SMYD3 was indicated in the cytoplasm or nuclei. Studies using mutants of Tax and SMYD3 suggested that SMYD3 dominates the subcellular localization of Tax. Reporter gene assays showed that nuclear factor-κB activation promoted by cytoplasmic Tax was enhanced by the presence of SMYD3, and attenuated by shRNA-mediated knockdown of SMYD3, suggesting an increased level of Tax localization in the cytoplasm by SMYD3. Our study revealed for the first time Tax-SMYD3 direct interaction, as well as apparent tethering of Tax by SMYD3, influencing the subcellular localization of Tax. Results suggested that SMYD3-mediated nucleocytoplasmic shuttling of Tax provides one base for the pleiotropic effects of Tax, which are mediated by the interaction of cellular proteins localized in the cytoplasm or nucleus. © 2010 Japanese Cancer Association.

Carbon emissions tax policy of urban road traffic and its application in Panjin, China.

PubMed

Yang, Longhai; Hu, Xiaowei; Fang, Lin

2018-01-01

How to effectively solve traffic congestion and transportation pollution in urban development is a main research emphasis for transportation management agencies. A carbon emissions tax can affect travelers' generalized costs and will lead to changes in passenger demand, mode choice and traffic flow equilibrium in road networks, which are of significance in green travel and low-carbon transportation management. This paper first established a mesoscopic model to calculate the carbon emissions tax and determined the value of this charge in China, which was based on road traffic flow, vehicle speed, and carbon emissions. Referring to existing research results to calibrate the value of time, this paper modified the traveler's generalized cost function, including the carbon emissions tax, fuel surcharge and travel time cost, which can be used in the travel impedance model with the consideration of the carbon emissions tax. Then, a method for analyzing urban road network traffic flow distribution was put forward, and a joint traffic distribution model was established, which considered the relationship between private cars and taxis. Finally, this paper took the city of Panjin as an example to analyze the road traffic carbon emissions tax's impact. The results illustrated that the carbon emissions tax has a positive effect on road network flow equilibrium and carbon emission reduction. This paper will have good reference value and practical significance for the calculation and implementation of urban traffic carbon emissions taxes in China.

Different spatial distributions of sodium channels in the slowly and rapidly adapting stretch receptor neuron of the crayfish.

PubMed

Lin, J H; Rydqvist, B

1999-06-05

Inward Na+ currents were studied, using a two-microelectrode intracellular voltage-clamp technique, in the slowly adapting (SA) and rapidly adapting (RA) stretch receptor neurons of the crayfish after the axons were cut at different distances from the soma. In the SA neuron, inward Na+ currents were recorded in the soma even when the axon was cut as close as 100 microm from the center of the soma, indicating the presence of Na+ channels in these parts. Also, two populations of Na+ channels seem to exist in the SA neuron. In the RA neuron, only minute Na+ currents were observed if the axon was shorter than 250 microm. The results strongly indicate that the voltage-gated Na+ channels in the SA and RA neurons have different distributions and that the difference in the spatial distribution of Na+ channel types may be important for the difference in firing properties in the two types of neurons. Copyright 1999 Elsevier Science B.V.

26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amounts so taxed are taxed again when actually distributed directly, or indirectly through a chain of... chain of ownership where such amounts would otherwise be again included in the income of such... are distributed to such shareholder directly, or indirectly through a chain of ownership described in...

Local heat/mass transfer distributions around sharp 180 deg turns in two-pass smooth and rib-roughened channels

NASA Technical Reports Server (NTRS)

Han, J. C.; Chandra, P. R.; Lau, S. C.

1988-01-01

The napthalene sublimation technique was employed to study the detailed mass transfer distributions around the sharp 180 deg turns in a two-pass, square, smooth channel and in an identical channel with two rib-roughened opposite walls. Experiments conducted for Reynolds numbers of 15,000, 30,000, and 60,000 indicate that the Sherwood numbers on the top, outer, and inner walls around the turn in the rib-roughened channel are higher than the corresponding Sherwood numbers around the turn in the smooth channel. Sherwood numbers after the sharp turn are found to be higher than those before the turn for both the smooth and the ribbed channels.

Potential changes in benthic macrofaunal distributions from the English Channel simulated under climate change scenarios

NASA Astrophysics Data System (ADS)

Rombouts, Isabelle; Beaugrand, Grégory; Dauvin, Jean-Claude

2012-03-01

Climate-induced changes in the distribution of species are likely to affect the functioning and diversity of marine ecosystems. Therefore, in economic and ecological important areas, such as the English Channel, projections of the future distributions of key species under changing environmental conditions are urgently needed. Ecological Niche Models (ENMs) have been applied successfully to determine potential distributions of species based on the information of the environmental niche of a species (sensu Hutchinson). In this study, the niches of two commercially exploited benthic species, Pecten maximus and Glycymeris glycymeris, and two ecologically important species, Abra alba and Ophelia borealis were derived using four contemporary hydrographic variables, i.e. sea surface temperature, sea surface salinity, water depth and sediment type. Consequently, using these ecological envelopes, the Non-Parametric Probalistic Ecological Niche model (NPPEN) was applied to calculate contemporary probabilities of occurrence for each species in the North East Atlantic and to predict potential re-distributions under the climate change scenario A2 for two time periods 2050-2059 and 2090-2099. Results show general northern displacements of the four benthic species from the English Channel into the North Sea and southern Norwegian coast. The projections mostly indicate a reduction of suitable habitat for benthic species with a notable disappearance of their distributions in the English Channel, except for A. alba. However, interpretations should be treated with caution since many uncertainties and assumptions are attached to ecological niche models in general. Furthermore, opening up potential habitats for benthic species does not necessarily imply that the species will actually occupy these sites in the future. The displacement and colonisation success of species are a function of many other non-climatic factors such as species life histories, dispersal abilities, adaptability

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 U.S...

Tax Tips for Forest Landowners for the 2006 Tax Year

Treesearch

Linda Wang; John L. Greene

2006-01-01

This bulletin summarizes key federal income tax provisions related to owning and managing forest land. It is current as of December 1, 2006, and supercedes Management Bulletin R8-MB 126. But it is only an introduction. Consult the references for more complete information on the topics, and consult your tax and legal advisers for advice on your particular tax situation...

PCAF interacts with tax and stimulates tax transactivation in a histone acetyltransferase-independent manner.

PubMed

Jiang, H; Lu, H; Schiltz, R L; Pise-Masison, C A; Ogryzko, V V; Nakatani, Y; Brady, J N

1999-12-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat.

PCAF Interacts with Tax and Stimulates Tax Transactivation in a Histone Acetyltransferase-Independent Manner

PubMed Central

Jiang, Hua; Lu, Hanxin; Schiltz, R. Louis; Pise-Masison, Cynthia A.; Ogryzko, Vasily V.; Nakatani, Yoshihiro; Brady, John N.

1999-01-01

Recent studies have shown that the p300/CREB binding protein (CBP)-associated factor (PCAF) is involved in transcriptional activation. PCAF activity has been shown strongly associated with histone acetyltransferase (HAT) activity. In this report, we present evidence for a HAT-independent transcription function that is activated in the presence of the human T-cell leukemia virus type 1 (HTLV-1) Tax protein. In vitro and in vivo GST-Tax pull-down and coimmunoprecipitation experiments demonstrate that there is a direct interaction between Tax and PCAF, independent of p300/CBP. PCAF can be recruited to the HTLV-1 Tax responsive element in the presence of Tax, and PCAF cooperates with Tax in vivo to activate transcription from the HTLV-1 LTR over 10-fold. Point mutations at Tax amino acid 318 (TaxS318A) or 319 to 320 (Tax M47), which have decreased or no activity on the HTLV-1 promoter, are defective for PCAF binding. Strikingly, the ability of PCAF to stimulate Tax transactivation is not solely dependent on the PCAF HAT domain. Two independent PCAF HAT mutants, which knock out acetyltransferase enzyme activity, activate Tax transactivation to approximately the same level as wild-type PCAF. In contrast, p300 stimulation of Tax transactivation is HAT dependent. These studies provide experimental evidence that PCAF contains a coactivator transcription function independent of the HAT activity on the viral long terminal repeat. PMID:10567539

State Tax Capacity and the Representative Tax System.

ERIC Educational Resources Information Center

Lucke, Robert B.

1984-01-01

Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

The correlated k-distribution technique as applied to the AVHRR channels

NASA Technical Reports Server (NTRS)

Kratz, David P.

1995-01-01

Correlated k-distributions have been created to account for the molecular absorption found in the spectral ranges of the five Advanced Very High Resolution Radiometer (AVHRR) satellite channels. The production of the k-distributions was based upon an exponential-sum fitting of transmissions (ESFT) technique which was applied to reference line-by-line absorptance calculations. To account for the overlap of spectral features from different molecular species, the present routines made use of the multiplication transmissivity property which allows for considerable flexibility, especially when altering relative mixing ratios of the various molecular species. To determine the accuracy of the correlated k-distribution technique as compared to the line-by-line procedure, atmospheric flux and heating rate calculations were run for a wide variety of atmospheric conditions. For the atmospheric conditions taken into consideration, the correlated k-distribution technique has yielded results within about 0.5% for both the cases where the satellite spectral response functions were applied and where they were not. The correlated k-distribution's principal advantages is that it can be incorporated directly into multiple scattering routines that consider scattering as well as absorption by clouds and aerosol particles.

Online distribution channel increases article usage on Mendeley: a randomized controlled trial.

PubMed

Kudlow, Paul; Cockerill, Matthew; Toccalino, Danielle; Dziadyk, Devin Bissky; Rutledge, Alan; Shachak, Aviv; McIntyre, Roger S; Ravindran, Arun; Eysenbach, Gunther

2017-01-01

Prior research shows that article reader counts (i.e. saves) on the online reference manager, Mendeley, correlate to future citations. There are currently no evidenced-based distribution strategies that have been shown to increase article saves on Mendeley. We conducted a 4-week randomized controlled trial to examine how promotion of article links in a novel online cross-publisher distribution channel (TrendMD) affect article saves on Mendeley. Four hundred articles published in the Journal of Medical Internet Research were randomized to either the TrendMD arm ( n  = 200) or the control arm ( n  = 200) of the study. Our primary outcome compares the 4-week mean Mendeley saves of articles randomized to TrendMD versus control. Articles randomized to TrendMD showed a 77% increase in article saves on Mendeley relative to control. The difference in mean Mendeley saves for TrendMD articles versus control was 2.7, 95% CI (2.63, 2.77), and statistically significant ( p  < 0.01). There was a positive correlation between pageviews driven by TrendMD and article saves on Mendeley (Spearman's rho r  = 0.60). This is the first randomized controlled trial to show how an online cross-publisher distribution channel (TrendMD) enhances article saves on Mendeley. While replication and further study are needed, these data suggest that cross-publisher article recommendations via TrendMD may enhance citations of scholarly articles.

Alternative Funding Policies for the Uninsured: Exploring the Value of Hospital Tax Exemption

PubMed Central

Kane, Nancy M.; Wubbenhorst, William H.

2000-01-01

The tax exemption accorded private, nonprofit hospitals is being subjected to more scrutiny as the numbers of uninsured grow; meanwhile, charity care competes with market-driven priorities. Current public policies tie hospital tax exemption to the provision of charity care, but there is a gap in the size and distribution of values between tax exemption and the charity care that is provided. Most hospitals, in a study reported here, provided free care at a level below the value of their tax exemption, even when 50 percent of bad debt was included in the care value. However, hospitals in the poorest communities offered considerably more care than the value of their tax exemption, whereas those in wealthier communities offered considerably less. Policies at local, state, and federal levels should be designed to exert leverage on hospitals to provide free care at a level commensurate with the value of their tax exemptions. PMID:10934992

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

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.

Impact of Channel-like Erosion Patterns on the Frequency-Magnitude Distribution of Earthquakes

NASA Astrophysics Data System (ADS)

Rohmer, J.; Aochi, H.

2015-12-01

Reactive flow at depth (either related to underground activities like enhancement of hydrocarbon recovery, CO2 storage or to natural flow like in hydrothermal zones) can alter fractures' topography, which might in turn change their seismic responses. Depending on the flow and reaction rates, instability of the dissolution front can lead to a wormhole-like pronounced erosion pattern (Szymczak & Ladd, JGR, 2009). In a fractal structure of rupture process (Ide & Aochi, JGR, 2005), we question how the perturbation related to well-spaced long channels alters rupture propagation initiated on a weak plane and eventually the statistical feature of rupture appearance in Frequency-Magnitude Distribution FMD (Rohmer & Aochi, GJI, 2015). Contrary to intuition, a spatially uniform dissolution is not the most remarkable case, since it affects all the events proportionally to their sizes leading to a downwards translation of FMD: the slope of FMD (b-value) remains unchanged. An in-depth parametric study was carried out by considering different pattern characteristics: spacing S varying from 0 to 100 and length L from 50 to 800 and fixing the width w=1. The figure shows that there is a region of optimum channels' characteristics for which the b-value of the Gutenberg Richter law is significantly modified with p-value ~10% (corresponding to area with red-coloured boundaries) given spacing to length ratio of the order of ~1/40: large magnitude events are more significantly affected leading to an imbalanced distribution in the magnitude bins of the FMD. The larger the spacing, the lower the channel's influence. The decrease of the b-value between intact and altered fractures can reach values down to -0.08. Besides, a spatial analysis shows that the local seismicity anomaly concentrates in a limited zone around the channels: this opens perspective for detecting these eroded regions through high-resolution imaging surveys.

Determination of relative phase permeabilities in stochastic model of pore channel distribution by diameter

NASA Astrophysics Data System (ADS)

Zemenkova, M. Y.; Shabarov, A.; Shatalov, A.; Puldas, L.

2018-05-01

The problem of the pore space description and the calculation of relative phase permeabilities (RPP) for two-phase filtration is considered. A technique for constructing a pore-network structure for constant and variable channel diameters is proposed. A description of the design model of RPP based on the capillary pressure curves is presented taking into account the variability of diameters along the length of pore channels. By the example of the calculation analysis for the core samples of the Urnenskoye and Verkhnechonskoye deposits, the possibilities of calculating RPP are shown when using the stochastic distribution of pores by diameters and medium-flow diameters.

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 the...

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... foreign country in which the person is subject to tax on the basis of place of management, place of... pay any country M tax if it directly owned Newco's loan receivable. Fourth, the distribution from...

Implications of the Supplemental Nutrition Assistance Program Tax Exemption on Sugar-Sweetened Beverage Taxes

PubMed Central

2015-01-01

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. PMID:26378844

The Portuguese plastic carrier bag tax: The effects on consumers' behavior.

PubMed

Martinho, Graça; Balaia, Natacha; Pires, Ana

2017-03-01

Marine litter from lightweight plastic bags is a global problem that must be solved. A plastic bag tax was implemented in February 2015 to reduce the consumption of plastic grocery bags in Portugal and in turn reduce the potential contribution to marine litter. This study analyzes the effect of the plastic bag tax on consumer behavior to learn how it was received and determine the perceived effectiveness of the tax 4months after its implementation. In addition, the study assessed how proximity to coastal areas could influence behaviors and opinions. The results showed a 74% reduction of plastic bag consumption with a simultaneously 61% increase of reusable plastic bags after the tax was implemented. Because plastic bags were then reused for shopping instead of garbage bags, however, the consumption of garbage bags increased by 12%. Although reduction was achieved, the tax had no effect on the perception of marine litter or the impact of plastic bags on environment and health. The majority of respondents agree with the tax but view it as an extra revenue to the State. The distance to the coast had no meaningful influence on consumer behavior or on the perception of the tax. Although the tax was able to promote the reduction of plastics, the role of hypermarkets and supermarkets in providing alternatives through the distribution of reusable plastic bags was determinant to ensuring the reduction. Copyright © 2017 Elsevier Ltd. All rights reserved.

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Human T-cell leukemia virus type I Tax genotype analysis in Okinawa, the southernmost and remotest islands of Japan: Different distributions compared with mainland Japan and the potential value for the prognosis of aggressive adult T-cell leukemia/lymphoma.

PubMed

Sakihama, Shugo; Saito, Mineki; Kuba-Miyara, Megumi; Tomoyose, Takeaki; Taira, Naoya; Miyagi, Takashi; Hayashi, Masaki; Kinjo, Shigeko; Nakachi, Sawako; Tedokon, Iori; Nishi, Yukiko; Tamaki, Keita; Morichika, Kazuho; Uchihara, Jun-Nosuke; Morishima, Satoko; Karube, Ken-Nosuke; Tanaka, Yuetsu; Masuzaki, Hiroaki; Fukushima, Takuya

2017-10-01

Okinawa, comprising remote islands off the mainland of Japan, is an endemic area of human T-cell leukemia virus type I (HTLV-1), the causative virus of adult T-cell leukemia-lymphoma (ATL) and HTLV-1-associated myelopathy (HAM). We investigated the tax genotype of HTLV-1 among 29 HTLV-1 carriers, 74 ATL patients, and 33 HAM patients in Okinawa. The genotype distribution-60 (44%) taxA cases and 76 (56%) taxB cases-differed from that of a previous report from Kagoshima Prefecture in mainland Japan (taxA, 10%; taxB, 90%). A comparison of the clinical outcomes of 45 patients (taxA, 14; taxB, 31) with aggressive ATL revealed that the overall response and 1-year overall survival rates for taxA (50% and 35%, respectively) were lower than those for taxB (71% and 49%, respectively). In a multivariate analysis of two prognostic indices for aggressive ATL, Japan Clinical Oncology Group-Prognostic Index and Prognostic Index for acute and lymphoma ATL, with respect to age, performance status, corrected calcium, soluble interleukin-2 receptor, and tax genotype, the estimated hazard ratio of taxA compared with taxB was 2.68 (95% confidence interval, 0.87-8.25; P=0.086). Our results suggest that the tax genotype has clinical value as a prognostic factor for aggressive ATL. Copyright © 2017 Elsevier Ltd. All rights reserved.

Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

ERIC Educational Resources Information Center

Education Resources Inst., Boston, MA.

This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

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.

Tax Rates and Tax Evasion: Evidence from "Missing Imports" in China.

ERIC Educational Resources Information Center

Fisman, Raymond; Wei, Shang-Jin

2004-01-01

Tax evasion, by its very nature, is difficult to observe. We quantify the effects of tax rates on tax evasion by examining the relationship in China between the tariff schedule and the "evasion gap," which we define as the difference between Hong Kong's reported exports to China at the product level and China's reported imports from Hong…

Energy taxes fought by industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Begley, R.

1993-02-10

Tax talk is heating up in Washington, and industry interests are beating the drum against any and all energy tax proposals. Without offering any details, Treasury Secretary Lloyd Bentsen has placed a broad-based energy tax on the table. American Petroleum Institute (API) president Charles J. DiBona says such a tax would damage the US economy just as it is beginning to recover. He acknowledges the deficit is a national problem, but says if any additional tax is required it should be a broad-based consumption tax such as a European-style value-added tax, a view shared by the Chemical Manufacturers Association (CMA).more » DiBona says taxes aimed only at energy would hurt consumers, damage the international competitiveness of US industry by raising energy prices, and raise the costs of doing business. National Association of Manufacturers president Jerry Jasinowski adds that broadbased energy taxes are really taxes on industrial production that will harm US made goods both at home and abroad.« less

[Distribution diversity of integrins and calcium channels on major human and mouse host cells of Leptospira species].

PubMed

Li, Cheng-xue; Zhao, Xin; Qian, Jing; Yan, Jie

2012-07-01

To determine the distribution of integrins and calcium channels on major human and mouse host cells of Leptospira species. The expression of β1, β2 and β3 integrins was detected with immunofluorescence assay on the surface of human monocyte line THP-1, mouse mononuclear-macrophage-like cell line J774A.1, human vascular endothelial cell line HUVEC, mouse vascular endothelial cell EOMA, human hepatocyte line L-02, mouse hepatocyte line Hepa1-6, human renal tubular epithelial cell line HEK-293, mouse glomerular membrane epithelial cell line SV40-MES13, mouse collagen blast line NIH/3T3, human and mouse platelets. The distribution of voltage gate control calcium channels Cav3.1, Cav3.2, Cav3.3 and Cav2.3, and receptor gate calcium channels P(2)X(1), P(2)2X(2), P(2)X(3), P(2)X(4), P(2)X(5), P(2)X(6) and P(2)X(7) were determined with Western blot assay. β1 integrin proteins were positively expressed on the membrane surface of J774A.1, THP-1, HUVEC, EOMA, L-02, Hepa1-6 and HEK-239 cells as well as human and mouse platelets. β2 integrin proteins were expressed on the membrane surface of J774A.1, THP-1, HUVEC, EOMA, and NIH/3T3 cells. β3 integrin proteins were expressed on the membrane surface of J774A.1, THP-1, HUVEC, EOMA, Hepa1-6, HEK-239 and NIH/3T3 cells as well as human and mouse platelets. P(2)X(1) receptor gate calcium channel was expressed on the membrane surface of human and mouse platelets, while P(2)X(5) receptor gate calcium channel was expressed on the membrane surface of J774A.1, THP-1, L-02, Hepa1-6, HEK-239 and HUVEC cells. However, the other calcium channels were not detected on the tested cell lines or platelets. There is a large distribution diversity of integrins and calcium channel proteins on the major human and mouse host cells of Leptospira species, which may be associated with the differences of leptospira-induced injury in different host cells.

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations

DOE Office of Scientific and Technical Information (OSTI.GOV)

Massey, D.T.; Silver, M.B.

1982-01-01

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details howmore » each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.« less

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

Channel analysis for single photon underwater free space quantum key distribution.

PubMed

Shi, Peng; Zhao, Shi-Cheng; Gu, Yong-Jian; Li, Wen-Dong

2015-03-01

We investigate the optical absorption and scattering properties of underwater media pertinent to our underwater free space quantum key distribution (QKD) channel model. With the vector radiative transfer theory and Monte Carlo method, we obtain the attenuation of photons, the fidelity of the scattered photons, the quantum bit error rate, and the sifted key generation rate of underwater quantum communication. It can be observed from our simulations that the most secure single photon underwater free space QKD is feasible in the clearest ocean water.

Active Dendrites and Differential Distribution of Calcium Channels Enable Functional Compartmentalization of Golgi Cells.

PubMed

Rudolph, Stephanie; Hull, Court; Regehr, Wade G

2015-11-25

Interneurons are essential to controlling excitability, timing, and synaptic integration in neuronal networks. Golgi cells (GoCs) serve these roles at the input layer of the cerebellar cortex by releasing GABA to inhibit granule cells (grcs). GoCs are excited by mossy fibers (MFs) and grcs and provide feedforward and feedback inhibition to grcs. Here we investigate two important aspects of GoC physiology: the properties of GoC dendrites and the role of calcium signaling in regulating GoC spontaneous activity. Although GoC dendrites are extensive, previous studies concluded they are devoid of voltage-gated ion channels. Hence, the current view holds that somatic voltage signals decay passively within GoC dendrites, and grc synapses onto distal dendrites are not amplified and are therefore ineffective at firing GoCs because of strong passive attenuation. Using whole-cell recording and calcium imaging in rat slices, we find that dendritic voltage-gated sodium channels allow somatic action potentials to activate voltage-gated calcium channels (VGCCs) along the entire dendritic length, with R-type and T-type VGCCs preferentially located distally. We show that R- and T-type VGCCs located in the dendrites can boost distal synaptic inputs and promote burst firing. Active dendrites are thus critical to the regulation of GoC activity, and consequently, to the processing of input to the cerebellar cortex. In contrast, we find that N-type channels are preferentially located near the soma, and control the frequency and pattern of spontaneous firing through their close association with calcium-activated potassium (KCa) channels. Thus, VGCC types are differentially distributed and serve specialized functions within GoCs. Interneurons are essential to neural processing because they modulate excitability, timing, and synaptic integration within circuits. At the input layer of the cerebellar cortex, a single type of interneuron, the Golgi cell (GoC), carries these functions. The

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 the...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... (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 the...

Employment impacts of alcohol taxes.

PubMed

Wada, Roy; Chaloupka, Frank J; Powell, Lisa M; Jernigan, David H

2017-12-01

There is strong scientific evidence supporting the effectiveness of increasing alcohol taxes for reducing excessive alcohol consumption and related problems. Opponents have argued that alcohol tax increases lead to job losses. However, there has been no comprehensive economic analysis of the impact of alcohol taxes on employment. To fill this gap, a regional macroeconomic simulation model was used to assess the net impact of two hypothetical alcohol tax increases (a 5-cent per drink excise tax increase and a 5% sales tax increase on beer, wine, and distilled spirits, respectively) on employment in Arkansas, Florida, Massachusetts, New Mexico, and Wisconsin. The model accounted for changes in alcohol demand, average state income, and substitution effects. The employment impact of spending the new tax revenue on general expenditures versus health care was also assessed. Simulation results showed that a 5-cent per drink additional excise tax on alcoholic beverages with new tax revenues allocated to general expenditures increased net employment in Arkansas (802 jobs); Florida (4583 jobs); Massachusetts (978 jobs); New Mexico (653 jobs); and Wisconsin (1167 jobs). A 5% additional sales tax also increased employment in Arkansas (789 jobs; Florida (4493 jobs); Massachusetts (898 jobs); New Mexico (621 jobs); and Wisconsin (991 jobs). Using new alcohol tax revenues to fund health care services resulted in slightly lower net increases in state employment. The overall economic impact of alcohol tax increases cannot be fully assessed without accounting for the job gains resulting from additional tax revenues. Copyright © 2017 Elsevier Inc. All rights reserved.

Channel-parameter estimation for satellite-to-submarine continuous-variable quantum key distribution

NASA Astrophysics Data System (ADS)

Guo, Ying; Xie, Cailang; Huang, Peng; Li, Jiawei; Zhang, Ling; Huang, Duan; Zeng, Guihua

2018-05-01

This paper deals with a channel-parameter estimation for continuous-variable quantum key distribution (CV-QKD) over a satellite-to-submarine link. In particular, we focus on the channel transmittances and the excess noise which are affected by atmospheric turbulence, surface roughness, zenith angle of the satellite, wind speed, submarine depth, etc. The estimation method is based on proposed algorithms and is applied to low-Earth orbits using the Monte Carlo approach. For light at 550 nm with a repetition frequency of 1 MHz, the effects of the estimated parameters on the performance of the CV-QKD system are assessed by a simulation by comparing the secret key bit rate in the daytime and at night. Our results show the feasibility of satellite-to-submarine CV-QKD, providing an unconditionally secure approach to achieve global networks for underwater communications.

Decision Fusion with Channel Errors in Distributed Decode-Then-Fuse Sensor Networks

PubMed Central

Yan, Yongsheng; Wang, Haiyan; Shen, Xiaohong; Zhong, Xionghu

2015-01-01

Decision fusion for distributed detection in sensor networks under non-ideal channels is investigated in this paper. Usually, the local decisions are transmitted to the fusion center (FC) and decoded, and a fusion rule is then applied to achieve a global decision. We propose an optimal likelihood ratio test (LRT)-based fusion rule to take the uncertainty of the decoded binary data due to modulation, reception mode and communication channel into account. The average bit error rate (BER) is employed to characterize such an uncertainty. Further, the detection performance is analyzed under both non-identical and identical local detection performance indices. In addition, the performance of the proposed method is compared with the existing optimal and suboptimal LRT fusion rules. The results show that the proposed fusion rule is more robust compared to these existing ones. PMID:26251908

Harmonized sales tax a taxing issue for MDs in Atlantic Canada

PubMed Central

Robb, N

1997-01-01

Physicians in 3 atlantic provinces say the linking of provincial sales taxes with the GST exacerbates the inequity physicians face because it yet again adds to their overhead costs. Physicians in Nova Scotia have already won an annual rebate to compensate them for the heavier tax burden. Doctors in the Maritimes warn that heavier taxes make recruiting there even more difficult. PMID:9371073

26 CFR 1.312-2 - Distribution of inventory assets.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Distribution of inventory assets. 1.312-2... TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-2 Distribution of inventory assets... which distributes, with respect to its stock, inventory assets as defined in section 312(b)(2), where...

Carbon emissions tax policy of urban road traffic and its application in Panjin, China

PubMed Central

Yang, Longhai; Fang, Lin

2018-01-01

How to effectively solve traffic congestion and transportation pollution in urban development is a main research emphasis for transportation management agencies. A carbon emissions tax can affect travelers’ generalized costs and will lead to changes in passenger demand, mode choice and traffic flow equilibrium in road networks, which are of significance in green travel and low-carbon transportation management. This paper first established a mesoscopic model to calculate the carbon emissions tax and determined the value of this charge in China, which was based on road traffic flow, vehicle speed, and carbon emissions. Referring to existing research results to calibrate the value of time, this paper modified the traveler’s generalized cost function, including the carbon emissions tax, fuel surcharge and travel time cost, which can be used in the travel impedance model with the consideration of the carbon emissions tax. Then, a method for analyzing urban road network traffic flow distribution was put forward, and a joint traffic distribution model was established, which considered the relationship between private cars and taxis. Finally, this paper took the city of Panjin as an example to analyze the road traffic carbon emissions tax’s impact. The results illustrated that the carbon emissions tax has a positive effect on road network flow equilibrium and carbon emission reduction. This paper will have good reference value and practical significance for the calculation and implementation of urban traffic carbon emissions taxes in China. PMID:29738580

26 CFR 1.995-3 - Distributions upon disqualification.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Distributions upon disqualification. 1.995-3 Section 1.995-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-3 Distributions upon...

Tax Tips for Forest Landowners for the 2013 Tax Year

Treesearch

Linda Wang; John Greene

2013-01-01

This annual bulletin provides federal income tax reporting tips to assist forest landowners and their advisers in filing their 2013 income tax returns. The information presented here is current as of Sept. 15, 2013.

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

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect...

75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-03

... 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic... for ``specified tax return preparers,'' generally tax return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns...

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

... Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC National Partners... (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager 2, LLC (the ``Manager''), WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates, Inc...

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

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.

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

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.

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

Immunolocalization and distribution of functional temperature-sensitive TRP channels in salivary glands.

PubMed

Sobhan, Ubaidus; Sato, Masaki; Shinomiya, Takashi; Okubo, Migiwa; Tsumura, Maki; Muramatsu, Takashi; Kawaguchi, Mitsuru; Tazaki, Masakazu; Shibukawa, Yoshiyuki

2013-11-01

Transient receptor potential (TRP) cation channels are unique cellular sensors involved in multiple cellular functions. Their role in salivary secretion remains to be elucidated. The expression and localization of temperature-sensitive TRP channels in salivary (submandibular, sublingual and parotid) glands were analyzed by immunohistochemistry and quantitative real-time reverse transcription plus the polymerase chain reaction (RT-PCR). The effects of various TRP channel agonists on carbachol (CCh)-induced salivary secretion in the submandibular gland and on the intracellular Ca(2+) concentration ([Ca(2+)]i) in a submandibular epithelial cell line were also investigated. Immunohistochemistry revealed the expression of TRP-melastatin subfamily member 8 (TRPM8) and TRP-ankyrin subfamily member 1 (TRPA1) in myoepithelial, acinar and ductal cells in the sublingual, submandibular and parotid glands. In addition, TRP-vanilloid subfamily member 1 (TRPV1), TRPV3 and TRPV4 were also expressed in myoepithelial, acinar and ductal cells in all three types of gland. Quantitative real-time RT-PCR results demonstrated the mRNA expression of TRPV1, TRPV3, TRPV4, TRPM8 and TRPA1 in acinar and ductal cells in these salivary glands. Perfusion of the entire submandibular gland with the TRPV1 agonist capsaicin (1 μM) via the submandibular artery significantly increased CCh-induced salivation, whereas perfusion with TRPM8 and TRPA1 agonists (0.5 μM WS12 and 100 μM allyl isothiocyanate) decreased it. Application of agonists for each of the thermosensitive TRP channels increased [Ca(2+)]i in a submandibular epithelial cell line. These results indicate that temperature-sensitive TRP channels are localized and distributed in acinar, ductal and myoepithelial cells in salivary glands and that they play a functional role in the regulation and/or modulation of salivary secretion.

The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.

PubMed

Wenzel, Michael

2002-08-01

Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2,040 Australian citizens showed that 2 forms of tax compliance (pay-income reporting and tax minimization) were determined by self-interest variables. For 2 other forms (nonpay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted.

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

... Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc... collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the ``Manager'') and WNC & Associates, Inc... credit under the Internal Revenue Code of 1986, as amended. The Manager is a California limited liability...

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…

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.

Tax Information Series, December 2000

DTIC Science & Technology

2001-03-14

to serve as an in-depth review or explanation of each topic discussed, rather its intent is to inform readers about updates in tax numerology and... NUMEROLOGY Tax Rates The 2000 federal income tax rates are: 15%, 28%, 31%, 36%, and 39.6%. The 2000 tax rates by filing status are

Local heat transfer distribution in a square channel with 90 continuous, 90 saw tooth profiled and 60 broken ribs

DOE Office of Scientific and Technical Information (OSTI.GOV)

Gupta, Abhishek; SriHarsha, V.; Prabhu, S.V.

2008-02-15

Internal channel cooling is employed in advanced gas turbines blade to allow high inlet temperatures so as to achieve high thrust/weight ratios and low specific fuel consumption. The objective of the present study is to measure the local heat transfer distributions in a double wall ribbed square channel with 90 continuous, 90 saw tooth profiled and 60 V-broken ribs. Comparison is made between the 90 continuous ribs (P/e = 7 and 10 for a e/D = 0.15) and 90 saw tooth profiled rib configurations (P/e = 7 for an e/D = 0.15) for the same rib height to the hydraulicmore » diameter ratio (e/D). The effect of pitch to rib height ratio (P/e = 7.5,10 and 12) of 60 V-broken ribbed channel with a constant rib height to hydraulic diameter ratio (e/D) of 0.0625 on the local heat transfer distribution is studied. The Reynolds number based on duct hydraulic diameter is ranging from 10,000 to 30,000. A thin stainless steel foil of 0.05 mm thickness is used as heater and infrared thermography technique is used to obtain the local temperature distribution on the surface. The images are captured in the periodically fully developed region of the channel. It is observed that the heat transfer augmentations in the channel with 90 saw tooth profiled ribs are comparable with those of 90 continuous ribs. The enhancements caused by 60 V-broken ribs are higher than those of 90 continuous ribs. The effect of pitch to the rib height ratio (P/e) is not significant for channel with 60 V-broken ribs for a given rib height to hydraulic diameter ratio (e/D = 0.0625). (author)« less

A stepped leader model for lightning including charge distribution in branched channels

DOE Office of Scientific and Technical Information (OSTI.GOV)

Shi, Wei; Zhang, Li; Li, Qingmin, E-mail: lqmeee@ncepu.edu.cn

2014-09-14

The stepped leader process in negative cloud-to-ground lightning plays a vital role in lightning protection analysis. As lightning discharge usually presents significant branched or tortuous channels, the charge distribution along the branched channels and the stochastic feature of stepped leader propagation were investigated in this paper. The charge density along the leader channel and the charge in the leader tip for each lightning branch were approximated by introducing branch correlation coefficients. In combination with geometric characteristics of natural lightning discharge, a stochastic stepped leader propagation model was presented based on the fractal theory. By comparing simulation results with the statisticsmore » of natural lightning discharges, it was found that the fractal dimension of lightning trajectory in simulation was in the range of that observed in nature and the calculation results of electric field at ground level were in good agreement with the measurements of a negative flash, which shows the validity of this proposed model. Furthermore, a new equation to estimate the lightning striking distance to flat ground was suggested based on the present model. The striking distance obtained by this new equation is smaller than the value estimated by previous equations, which indicates that the traditional equations may somewhat overestimate the attractive effect of the ground.« less

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 accordance...

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 accordance...

Tax Wealth in Fifty States.

ERIC Educational Resources Information Center

Halstead, D. Kent

This study presents a scheme for yearly, comparative, computation of state and local government tax capacity and effort. Figures for all states for fiscal year 1975 are presented in extensive tables. The system used is a simplified version of the Representative Tax System, which identifies tax bases, determines national average tax rates for those…

Alcohol Taxes and Birth Outcomes

PubMed Central

Zhang, Ning

2010-01-01

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. PMID:20623000

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner's...

Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

PubMed

Clamon, Joseph B

2008-01-01

This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code.

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…

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

... Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media AGENCY... regulations on the requirement for ``specified tax return preparers'' to file individual income tax returns.... These regulations provide guidance to specified tax return preparers who prepare and file individual...

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

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured transactions that produce inappropriate foreign tax credit results. The...

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

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)

Formative Evaluation of "Taxes Influence Behavior" (Lesson #2) from "Tax Whys: Understanding Taxes". Research Report 91.

ERIC Educational Resources Information Center

Agency for Instructional Television, Bloomington, IN.

"Tax Whys: Understanding Taxes" is a series of six video/film instructional programs being produced for the Internal Revenue Service to provide middle school students with an understanding of the reasons for and effects of taxation. This report details both student and teacher evaluations of one of the first programs to be scripted: "Taxes…

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 County...

26 CFR 601.401 - Employment taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of taxes. Federal employment taxes are imposed by Subtitle C of the Internal...

An entropy-based method for determining the flow depth distribution in natural channels

NASA Astrophysics Data System (ADS)

Moramarco, Tommaso; Corato, Giovanni; Melone, Florisa; Singh, Vijay P.

2013-08-01

A methodology for determining the bathymetry of river cross-sections during floods by the sampling of surface flow velocity and existing low flow hydraulic data is developed . Similar to Chiu (1988) who proposed an entropy-based velocity distribution, the flow depth distribution in a cross-section of a natural channel is derived by entropy maximization. The depth distribution depends on one parameter, whose estimate is straightforward, and on the maximum flow depth. Applying to a velocity data set of five river gage sites, the method modeled the flow area observed during flow measurements and accurately assessed the corresponding discharge by coupling the flow depth distribution and the entropic relation between mean velocity and maximum velocity. The methodology unfolds a new perspective for flow monitoring by remote sensing, considering that the two main quantities on which the methodology is based, i.e., surface flow velocity and flow depth, might be potentially sensed by new sensors operating aboard an aircraft or satellite.

Interaction of HTLV-1 Tax protein with calreticulin: implications for Tax nuclear export and secretion.

PubMed

Alefantis, Timothy; Flaig, Katherine E; Wigdahl, Brian; Jain, Pooja

2007-05-01

Human T cell leukemia virus type 1 (HTLV-1) is the etiologic agent of adult T cell leukemia (ATL) and HTLV-1-associated myelopathy/tropical spastic paraparesis (HAM/TSP). The HTLV-1 transcriptional transactivator protein Tax plays an integral role in virus replication and disease progression. Traditionally, Tax is described as a nuclear protein where it performs its primary role as a transcriptional transactivator. However, recent studies have clearly shown that Tax can also be localized to the cytoplasm where it has been shown to interact with a number of host transcription factors most notably NF-kappaB, constitutive expression of which is directly related to the T cell transforming properties of Tax in ATL patients. The presence of a functional nuclear export signal (NES) within Tax and the secretion of full-length Tax have also been demonstrated previously. Additionally, release of Tax from HTLV-1-infected cells and the presence of cell-free Tax was demonstrated in the CSF of HAM/TSP patients suggesting that the progression to HAM/TSP might be mediated by the ability of Tax to function as an extracellular cytokine. Therefore, in both ATL and HAM/TSP Tax nuclear export and nucleocytoplasmic shuttling may play a critical role, the mechanism of which remains unknown. In this study, we have demonstrated that the calcium binding protein calreticulin interacts with Tax by co-immunoprecipitation. This interaction was found to localize to a region at or near the nuclear membrane. In addition, differential expression of calreticulin was demonstrated in various cell types that correlated with their ability to retain cytoplasmic Tax, particularly in astrocytes. Finally, a comparison of a number of HTLV-1-infected T cell lines to non-infected T cells revealed higher expression of calreticulin in infected cells implicating a direct role for this protein in HTLV-1 infection.

How Fair? Changes in Federal Income Taxation and the Distribution of Income, 1978 to 1998

ERIC Educational Resources Information Center

Alm, James; Lee, Fitzroy; Wallace, Sally

2005-01-01

In this paper, we determine how tax law and income distribution changes have separately contributed to the changes in tax progressivity over time, and also how a specific pre-tax distribution of income affects the equalizing ability of a given tax change. We use information from the Current Population Survey for years that follow immediately after…

Local endwall heat/mass-transfer distributions in pin fin channels

NASA Astrophysics Data System (ADS)

Lau, S. C.; Kim, Y. S.; Han, J. C.

1987-10-01

Naphthalene sublimination experiments were conducted to study the effects of the pin configuration, the pin length-to-diameter ratio, and the entrance length on local endwall heat/mass transfer in a channel with short pin fins (pin length-to-diameter ratios of 0.5 and 1.0). The detailed distributions of the local endwall heat/mass-transfer coefficient were obtained for staggered and aligned arrays of pin fins, for the spanwise pin spacing-to-diameter ratio of 2.5, and for streamwise pin spacing-to-diameter ratios of 1.25 and 2.5. The Reynolds numbers were kept at about 33,000. Overall- and row-averaged Nusselt numbers compared very well with those from previous heat-transfer studies.

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

26 CFR 1.704-1 - Partner's distributive share.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partner's distributive share. 1.704-1 Section 1.704-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.704-1 Partner's distributive share. (a) Effect of partnership agreement. A partner'...

Income tax considerations for forest landowners in the South: a case study on tax planning

Treesearch

Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

1999-01-01

Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

Tax Breaks for College: Current and Proposed Tax Provisions That Help Families Meet College Costs.

ERIC Educational Resources Information Center

Hauptman, Arthur M.; Gladieux, Lawrence E.

The nature and scope of tax policies that affect higher education are sketched, concentrating on the provisions of the tax code that directly help families finance college costs. Attention is directed to: proposals to expand the range of tax benefits for higher education, the merits of existing and proposed tax schemes in times of reduced federal…

Enhanced situational technologies applied to ship channels

NASA Astrophysics Data System (ADS)

Helgeson, Michael A.; Wacker, Roger A.

1997-06-01

The Houston Ship Channel ranks as America's number one port in foreign tonnage by welcoming more than 50,000 cargo ships and barges annually. Locally 196,000 jobs, 5.5 billion dollars in business revenue and 213 million dollars in taxes are generated. Unfortunately, 32 days of each year vessel traffic stops for hours due to fog causing an estimated 40- 100 million dollars loss as ships idly wait in the channel for weather to clear. In addition, poor visibility has contributed to past vessel collisions which have resulted in channel closure, and associated damage to property and the environment. Today's imaging technology for synthetic vision systems and enhanced situational awareness systems offers a new solution to this problem. Whereas, typically these systems have been targeted at aircraft landing systems the channel navigation application provides a peripheral ground based market. This paper describes two imaging solutions to the problem. One using an active 35 GHz scanning radar and the other using a 94 GHz passive millimeter wave camera.

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

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

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

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

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The text of those temporary regulations published in...

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

Voltage-gated potassium channel (K(v) 1) autoantibodies in patients with chagasic gut dysmotility and distribution of K(v) 1 channels in human enteric neuromusculature (autoantibodies in GI dysmotility).

PubMed

Hubball, A W; Lang, B; Souza, M A N; Curran, O D; Martin, J E; Knowles, C H

2012-08-01

Autoantibodies directed against specific neuronal antigens are found in a significant number of patients with gastrointestinal neuromuscular diseases (GINMDs) secondary to neoplasia. This study examined the presence of antineuronal antibodies in idiopathic GINMD and GINMD secondary to South American Trypanosomiasis. The GI distribution of voltage-gated potassium channels (VGKCs) was also investigated. Seventy-three patients were included in the study with diagnoses of primary achalasia, enteric dysmotility, chronic intestinal pseudo-obstruction, esophageal or colonic dysmotility secondary to Chagas' disease. Sera were screened for specific antibodies to glutamic acid decarboxylase, voltage-gated calcium channels (VGCCs; P/Q subtype), nicotinic acetylcholine receptors (nAChRs; α3 subtype), and voltage-gated potassium channels (VGKCs, K(V) 1 subtype) using validated immunoprecipitation assays. The distribution of six VGKC subunits (K(V) 1.1-1.6), including those known to be antigenic targets of anti-VGKC antibodies was immunohistochemically investigated in all main human GI tract regions. Three patients (14%) with chagasic GI dysmotility were found to have positive anti-VGKC antibody titers. No antibodies were detected in patients with idiopathic GINMD. The VGKCs were found in enteric neurons at every level of the gut in unique yet overlapping distributions. The VGKC expression in GI smooth muscle was found to be limited to the esophagus. A small proportion of patients with GI dysfunction secondary to Chagas' disease have antibodies against VGKCs. The presence of these channels in the human enteric nervous system may have pathological relevance to the growing number of GINMDs with which anti-VGKC antibodies have been associated. © 2012 Blackwell Publishing Ltd.

The Distribution of Lightning Channel Lengths in Northern Alabama Thunderstorms

NASA Technical Reports Server (NTRS)

Peterson, H. S.; Koshak, W. J.

2010-01-01

Lightning is well known to be a major source of tropospheric NOx, and in most cases is the dominant natural source (Huntreiser et al 1998, Jourdain and Hauglustaine 2001). Production of NOx by a segment of a lightning channel is a function of channel segment energy density and channel segment altitude. A first estimate of NOx production by a lightning flash can be found by multiplying production per segment [typically 104 J/m; Hill (1979)] by the total length of the flash s channel. The purpose of this study is to determine average channel length for lightning flashes near NALMA in 2008, and to compare average channel length of ground flashes to the average channel length of cloud flashes.

HTLV-1 Tax plugs and freezes UPF1 helicase leading to nonsense-mediated mRNA decay inhibition.

PubMed

Fiorini, Francesca; Robin, Jean-Philippe; Kanaan, Joanne; Borowiak, Malgorzata; Croquette, Vincent; Le Hir, Hervé; Jalinot, Pierre; Mocquet, Vincent

2018-01-30

Up-Frameshift Suppressor 1 Homolog (UPF1) is a key factor for nonsense-mediated mRNA decay (NMD), a cellular process that can actively degrade mRNAs. Here, we study NMD inhibition during infection by human T-cell lymphotropic virus type I (HTLV-1) and characterise the influence of the retroviral Tax factor on UPF1 activity. Tax interacts with the central helicase core domain of UPF1 and might plug the RNA channel of UPF1, reducing its affinity for nucleic acids. Furthermore, using a single-molecule approach, we show that the sequential interaction of Tax with a RNA-bound UPF1 freezes UPF1: this latter is less sensitive to the presence of ATP and shows translocation defects, highlighting the importance of this feature for NMD. These mechanistic insights reveal how HTLV-1 hijacks the central component of NMD to ensure expression of its own genome.

26 CFR 31.3405(c)-1 - Withholding on eligible rollover distributions; questions and answers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... plan administrator withhold tax from an eligible rollover distribution for which a direct rollover..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3405(c)-1...

Carbon tax and greenhouse gas control : options and considerations for Congress

DOT National Transportation Integrated Search

2009-02-23

This report prepared by the Congressional Research Service discusses the current policy tools available for use in bridging the gap between a carbon tax and a cap-and-trade program, implementation issues and options for revenue distribution.

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

A watershed scale spatially-distributed model for streambank erosion rate driven by channel curvature

NASA Astrophysics Data System (ADS)

McMillan, Mitchell; Hu, Zhiyong

2017-10-01

Streambank erosion is a major source of fluvial sediment, but few large-scale, spatially distributed models exist to quantify streambank erosion rates. We introduce a spatially distributed model for streambank erosion applicable to sinuous, single-thread channels. We argue that such a model can adequately characterize streambank erosion rates, measured at the outsides of bends over a 2-year time period, throughout a large region. The model is based on the widely-used excess-velocity equation and comprised three components: a physics-based hydrodynamic model, a large-scale 1-dimensional model of average monthly discharge, and an empirical bank erodibility parameterization. The hydrodynamic submodel requires inputs of channel centerline, slope, width, depth, friction factor, and a scour factor A; the large-scale watershed submodel utilizes watershed-averaged monthly outputs of the Noah-2.8 land surface model; bank erodibility is based on tree cover and bank height as proxies for root density. The model was calibrated with erosion rates measured in sand-bed streams throughout the northern Gulf of Mexico coastal plain. The calibrated model outperforms a purely empirical model, as well as a model based only on excess velocity, illustrating the utility of combining a physics-based hydrodynamic model with an empirical bank erodibility relationship. The model could be improved by incorporating spatial variability in channel roughness and the hydrodynamic scour factor, which are here assumed constant. A reach-scale application of the model is illustrated on ∼1 km of a medium-sized, mixed forest-pasture stream, where the model identifies streambank erosion hotspots on forested and non-forested bends.

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.

Capacity of PPM on Gaussian and Webb Channels

NASA Technical Reports Server (NTRS)

Divsalar, D.; Dolinar, S.; Pollara, F.; Hamkins, J.

2000-01-01

This paper computes and compares the capacities of M-ary PPM on various idealized channels that approximate the optical communication channel: (1) the standard additive white Gaussian noise (AWGN) channel;(2) a more general AWGN channel (AWGN2) allowing different variances in signal and noise slots;(3) a Webb-distributed channel (Webb2);(4) a Webb+Gaussian channel, modeling Gaussian thermal noise added to Webb-distributed channel outputs.

Entanglement-distillation attack on continuous-variable quantum key distribution in a turbulent atmospheric channel

NASA Astrophysics Data System (ADS)

Guo, Ying; Xie, Cailang; Liao, Qin; Zhao, Wei; Zeng, Guihua; Huang, Duan

2017-08-01

The survival of Gaussian quantum states in a turbulent atmospheric channel is of crucial importance in free-space continuous-variable (CV) quantum key distribution (QKD), in which the transmission coefficient will fluctuate in time, thus resulting in non-Gaussian quantum states. Different from quantum hacking of the imperfections of practical devices, here we propose a different type of attack by exploiting the security loopholes that occur in a real lossy channel. Under a turbulent atmospheric environment, the Gaussian states are inevitably afflicted by decoherence, which would cause a degradation of the transmitted entanglement. Therefore, an eavesdropper can perform an intercept-resend attack by applying an entanglement-distillation operation on the transmitted non-Gaussian mixed states, which allows the eavesdropper to bias the estimation of the parameters and renders the final keys shared between the legitimate parties insecure. Our proposal highlights the practical CV QKD vulnerabilities with free-space quantum channels, including the satellite-to-earth links, ground-to-ground links, and a link from moving objects to ground stations.

Functional K(ATP) channels in the rat retinal microvasculature: topographical distribution, redox regulation, spermine modulation and diabetic alteration.

PubMed

Ishizaki, Eisuke; Fukumoto, Masanori; Puro, Donald G

2009-05-15

The essential task of the circulatory system is to match blood flow to local metabolic demand. However, much remains to be learned about this process. To better understand how local perfusion is regulated, we focused on the functional organization of the retinal microvasculature, which is particularly well adapted for the local control of perfusion. Here, we assessed the distribution and regulation of functional K(ATP) channels whose activation mediates the hyperpolarization induced by adenosine. Using microvascular complexes freshly isolated from the rat retina, we found a topographical heterogeneity in the distribution of functional K(ATP) channels; capillaries generate most of the K(ATP) current. The initiation of K(ATP)-induced responses in the capillaries supports the concept that the regulation of retinal perfusion is highly decentralized. Additional study revealed that microvascular K(ATP) channels are redox sensitive, with oxidants increasing their activity. Furthermore, the oxidant-mediated activation of these channels is driven by the polyamine spermine, whose catabolism produces oxidants. In addition, our observation that spermine-dependent oxidation occurs predominately in the capillaries accounts for why they generate most of the K(ATP) current detected in retinal microvascular complexes. Here, we also analysed retinal microvessels of streptozotocin-injected rats. We found that soon after the onset of diabetes, an increase in spermine-dependent oxidation at proximal microvascular sites boosts their K(ATP) current and thereby virtually eliminates the topographical heterogeneity of functional K(ATP) channels. We conclude that spermine-dependent oxidation is a previously unrecognized mechanism by which this polyamine modulates ion channels; in addition to a physiological role, spermine-dependent oxidation may also contribute to microvascular dysfunction in the diabetic retina.

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

Soda Taxes: The Importance of Analysing Policy Processes Comment on "The Untapped Power of Soda Taxes: Incentivising Consumers, Generating Revenue, and Altering Corporate Behaviours".

PubMed

Le Bodo, Yann; De Wals, Philippe

2017-10-21

Sarah A. Roache and Lawrence O. Gostin's recent editorial comprehensively presents soda taxation rationales from a public health perspective. While we essentially agree that soda taxes are gaining momentum, this commentary expands upon the need for a better understanding of the policy processes underlying their development and implementation. Indeed, the umbrella concept of soda taxation actually covers a diversity of objectives and mechanisms, which may not only condition the feasibility and acceptability of a proposal, but also alter its impact. We briefly highlight some conditions that may have influenced soda tax policy processes and why further theory-driven case studies may be instructive. © 2018 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Changes in Salmon Spawning Habitat Distributions Following Rapid and Gradual Channel Adjustments in the Cedar River, Washington

NASA Astrophysics Data System (ADS)

Timm, R. K.; Wissmar, R. C.; Berge, H.; Foley, S.

2005-05-01

Anthropogenic controls on rivers such as dams, hardened banks, and land uses limit the interactions between main river channel and floodplain ecosystems and contribute to decreased habitat diversity. These system controls dampen the frequency and magnitude of natural disturbances that contibute to physical habitat structure and variability. Under natural and altered disturbance regimes river systems are expected to exhibit resiliency. However, in some cases, disturbances cause fluctuations in the trajectory of the mean system state that can have implications for river recovery in the short- and long-term by changing the spatial and temporal dimensions of available habitat relative to specific biological requirements. Historic and contemporary salmon spawning data are analyzed in the context of changing disturbance regimes in the Cedar River, Washington. Historic data are presented for active channel conditions and spawning fish distributions. Contemporary data are presented for an intensively studied reach that received a landslide that deposited approximately 50,000 m3 of sediment in the main channel, temporarily damming the river. Biologically, the spatio-temporal spawning distributions of Chinook (Oncorhynchus tshawytcha) and sockeye (O. nerka) salmon responded to modifications of physical habitat.

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…

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

SUV39H1 interacts with HTLV-1 Tax and abrogates Tax transactivation of HTLV-1 LTR

PubMed Central

Kamoi, Koju; Yamamoto, Keiyu; Misawa, Aya; Miyake, Ariko; Ishida, Takaomi; Tanaka, Yuetsu; Mochizuki, Manabu; Watanabe, Toshiki

2006-01-01

Background Tax is the oncoprotein of HTLV-1 which deregulates signal transduction pathways, transcription of genes and cell cycle regulation of host cells. Transacting function of Tax is mainly mediated by its protein-protein interactions with host cellular factors. As to Tax-mediated regulation of gene expression of HTLV-1 and cellular genes, Tax was shown to regulate histone acetylation through its physical interaction with histone acetylases and deacetylases. However, functional interaction of Tax with histone methyltransferases (HMTase) has not been studied. Here we examined the ability of Tax to interact with a histone methyltransferase SUV39H1 that methylates histone H3 lysine 9 (H3K9) and represses transcription of genes, and studied the functional effects of the interaction on HTLV-1 gene expression. Results Tax was shown to interact with SUV39H1 in vitro, and the interaction is largely dependent on the C-terminal half of SUV39H1 containing the SET domain. Tax does not affect the methyltransferase activity of SUV39H1 but tethers SUV39H1 to a Tax containing complex in the nuclei. In reporter gene assays, co-expression of SUV39H1 represses Tax transactivation of HTLV-1 LTR promoter activity, which was dependent on the methyltransferase activity of SUV39H1. Furthermore, SUV39H1 expression is induced along with Tax in JPX9 cells. Chromatin immunoprecipitation (ChIP) analysis shows localization of SUV39H1 on the LTR after Tax induction, but not in the absence of Tax induction, in JPX9 transformants retaining HTLV-1-Luc plasmid. Immunoblotting shows higher levels of SUV39H1 expression in HTLV-1 transformed and latently infected cell lines. Conclusion Our study revealed for the first time the interaction between Tax and SUV39H1 and apparent tethering of SUV39H1 by Tax to the HTLV-1 LTR. It is speculated that Tax-mediated tethering of SUV39H1 to the LTR and induction of the repressive histone modification on the chromatin through H3 K9 methylation may be the basis

Temporal changes in the geographic distribution, elevation, and potential origin of the Martian outflow channels

NASA Technical Reports Server (NTRS)

Tribe, S.; Clifford, S. M.

1993-01-01

Observational evidence of outflow channel activity on Mars suggests that water was abundant in the planet's early crust. However, with the decline in the planet's internal heat flow, a freezing front developed within the regolith that propagated downward with time and acted as a thermodynamic sink for crustal H2O. One result of this thermal evolution is that, if the initial inventory of water on Mars was small, the cryosphere may have grown to the point where all the available water was taken up as ground ice. Alternatively, if the inventory of H2O exceeds the current pore volume of the cryosphere, then Mars has always possessed extensive bodies of subpermafrost groundwater. We have investigated the relative age, geographic distribution, elevation, and geologic setting of the outflow channels in an effort to accomplish the following: (1) identify possible modes of origin and evolutionary trends in their formation; (2) gain evidence regarding the duration and spatial distribution of groundwater in the crust; and (3) better constraint estimates of the planetary inventory of H2O.

Martian channels and valleys: Their characteristics, distribution, and age

USGS Publications Warehouse

Carr, M.H.; Clow, G.D.

1981-01-01

All Martian channels and valleys visible at a resolution of 125 to 300 meters between 65??N and 65??S were mapped at a scale of 1:5,000,000 and the maps then digitized. Correlations of valley presence with other surface features show that almost all valleys are in the old cratered terrain. preferentially in areas of low albedo, low violet/red ratios, and high elevation. The networks are open, the individual drainage basins are small relative to Earth, and large distances separate the basins, features which all suggest an immature drainage system. The simplest explanation of the correlations and the restriction of valley networks to old terrain is that the channels themselves are old, and that the climatic conditions necessary for their formation did not prevail for long after the decline in the cratering rate around 3.9 billion years ago. Two types of outflow channel are distinguished: unconfined, in which broad swaths of terrain are scoured, and confined, in which flow is restricted to discrete channels. The outflow channels have a wide range of ages and may form under present climatic conditions. Fretted channels are largely restrited to two latitude belts centered on 40??N and 45??S, where relatively rapid erosion along escarpments results from mass wasting. They probably form by enlargement of preexisting channels by escarpment retreat. ?? 1981.

Between giant oscillations and uniform distribution of droplets: The role of varying lumen of channels in microfluidic networks.

PubMed

Cybulski, Olgierd; Jakiela, Slawomir; Garstecki, Piotr

2015-12-01

The simplest microfluidic network (a loop) comprises two parallel channels with a common inlet and a common outlet. Recent studies that assumed a constant cross section of the channels along their length have shown that the sequence of droplets entering the left (L) or right (R) arm of the loop can present either a uniform distribution of choices (e.g., RLRLRL...) or long sequences of repeated choices (RRR...LLL), with all the intermediate permutations being dynamically equivalent and virtually equally probable to be observed. We use experiments and computer simulations to show that even small variation of the cross section along channels completely shifts the dynamics either into the strong preference for highly grouped patterns (RRR...LLL) that generate system-size oscillations in flow or just the opposite-to patterns that distribute the droplets homogeneously between the arms of the loop. We also show the importance of noise in the process of self-organization of the spatiotemporal patterns of droplets. Our results provide guidelines for rational design of systems that reproducibly produce either grouped or homogeneous sequences of droplets flowing in microfluidic networks.

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…

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, or...

A Comparison of Voting Behavior on Tax Initiatives with Different Perceived Distribution Consequences.

ERIC Educational Resources Information Center

Levy, Mickey D.

1979-01-01

Reports on a socioeconomic analysis of voter behavior on California's Proposition 13 and compares those results with voting on Proposition 1, a 1973 initiative in which the voters rejected a constitutional amendment that would have limited state taxes and expenditures to a percentage of California's net product. Available from NTA-TIA, 21 East…

26 CFR 1.651(a)-2 - Income required to be distributed currently.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Trusts Which Distribute Current Income Only § 1.651(a)-2 Income required to be distributed currently. (a) The determination of whether trust income is required to be distributed currently depends upon the terms of the trust instrument and the applicable local law...

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

PubMed Central

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

The influence of the breakdown electric field in the configuration of lightning corona sheath on charge distribution in the channel

NASA Astrophysics Data System (ADS)

Ignjatovic, Milan; Cvetic, Jovan; Heidler, Fridolin; Markovic, Slavoljub; Djuric, Radivoje

2014-11-01

A model of corona sheath that surrounds the thin core of the lightning channel has been investigated by using a generalized traveling current source return stroke model. The lightning channel is modeled by a charged corona sheath that stretches around a highly conductive central core through which the main current flows. The channel core with the negatively charged outer channel sheath forms a strong electric field, with an overall radial orientation. The return stroke process is modeled as the negative leader charge in the corona sheath being discharged by the positive charge coming from the channel core. Expressions that describe how the corona sheath radius evolves during the return stroke are obtained from the corona sheath model, which predicts charge motion within the sheath. The corona sheath model, set forth by Maslowski and Rakov (2006), Tausanovic et al. (2010), Marjanovic and Cvetic (2009), Cvetic et al. (2011) and Cvetic et al. (2012), divides the sheath onto three zones: zone 1 (surrounding the channel core with net positive charge), zone 2 (surrounding zone 1 with negative charge) and zone 3 (the outer zone, representing uncharged virgin air). In the present study, we have assumed a constant electric field inside zone 1, as suggested by experimental research of corona discharges in coaxial geometry conducted by Cooray (2000). The present investigation builds upon previous studies by Tausanovic et al. (2010) and Cvetic et al. (2012) in several ways. The value of the breakdown electric field has been varied for probing its effect on channel charge distribution prior and during the return stroke. With the aim of investigating initial space charge distribution along the channel, total electric field at the outer surface of the channel corona sheath, just before the return stroke, is calculated and compared for various return stroke models. A self-consistent algorithm is applied to the generalized traveling current source return stroke model, so that the

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

PubMed

Iglesias, Roberto Magno

2016-10-01

The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-26

... particular, disregarded entities that pay or pay over certain federal excise taxes or that are required to be... assessed against Z and, in the event that Z fails to pay the liability after notice and demand, a general...)(C) Example (i) and (ii) of this section. If LLCB does not pay the tax on its sale of coal under...

Tax Tips for Forest Landowners for the 2000 Tax Year

Treesearch

Larry M. Bishop

2000-01-01

Here is some information to keep in mind when you prepare your 2000 Federal income tax return for the 2000 tax year. This discussion is necessarily brief, and you should consult other sources for a more comprehensive treatment of the issues. This information is current as of December 1, 2000 and supersedes Management Bulletin R8-MB 86.

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

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal... foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll... profits tax paid or accrued. * * * * * (e) * * * (5) * * * (iv) * * * (B) * * * (1) * * * (iii) [The text...

19 CFR 351.509 - Direct taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Duties INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE ANTIDUMPING AND COUNTERVAILING DUTIES Identification and Measurement of Countervailable Subsidies § 351.509 Direct taxes. (a) Benefit—(1) Exemption or... direct tax (e.g., an income tax), or a reduction in the base used to calculate a direct tax, a benefit...

Web-based multi-channel analyzer

DOEpatents

Gritzo, Russ E.

2003-12-23

The present invention provides an improved multi-channel analyzer designed to conveniently gather, process, and distribute spectrographic pulse data. The multi-channel analyzer may operate on a computer system having memory, a processor, and the capability to connect to a network and to receive digitized spectrographic pulses. The multi-channel analyzer may have a software module integrated with a general-purpose operating system that may receive digitized spectrographic pulses for at least 10,000 pulses per second. The multi-channel analyzer may further have a user-level software module that may receive user-specified controls dictating the operation of the multi-channel analyzer, making the multi-channel analyzer customizable by the end-user. The user-level software may further categorize and conveniently distribute spectrographic pulse data employing non-proprietary, standard communication protocols and formats.

Comparison of gating dynamics of different IP3R channels with immune algorithm searching for channel parameter distributions

NASA Astrophysics Data System (ADS)

Cai, Xiuhong; Li, Xiang; Qi, Hong; Wei, Fang; Chen, Jianyong; Shuai, Jianwei

2016-10-01

The gating properties of the inositol 1, 4, 5-trisphosphate (IP3) receptor (IP3R) are determined by the binding and unbinding capability of Ca2+ ions and IP3 messengers. With the patch clamp experiments, the stationary properties have been discussed for Xenopus oocyte type-1 IP3R (Oo-IP3R1), type-3 IP3R (Oo-IP3R3) and Spodoptera frugiperda IP3R (Sf-IP3R). In this paper, in order to provide insights about the relation between the observed gating characteristics and the gating parameters in different IP3Rs, we apply the immune algorithm to fit the parameters of a modified DeYoung-Keizer model. By comparing the fitting parameter distributions of three IP3Rs, we suggest that the three types of IP3Rs have the similar open sensitivity in responding to IP3. The Oo-IP3R3 channel is easy to open in responding to low Ca2+ concentration, while Sf-IP3R channel is easily inhibited in responding to high Ca2+ concentration. We also show that the IP3 binding rate is not a sensitive parameter for stationary gating dynamics for three IP3Rs, but the inhibitory Ca2+ binding/unbinding rates are sensitive parameters for gating dynamics for both Oo-IP3R1 and Oo-IP3R3 channels. Such differences may be important in generating the spatially and temporally complex Ca2+ oscillations in cells. Our study also demonstrates that the immune algorithm can be applied for model parameter searching in biological systems.

Channel doping concentration and cell program state dependence on random telegraph noise spatial and statistical distribution in 30 nm NAND flash memory

NASA Astrophysics Data System (ADS)

Tomita, Toshihiro; Miyaji, Kousuke

2015-04-01

The dependence of spatial and statistical distribution of random telegraph noise (RTN) in a 30 nm NAND flash memory on channel doping concentration NA and cell program state Vth is comprehensively investigated using three-dimensional Monte Carlo device simulation considering random dopant fluctuation (RDF). It is found that single trap RTN amplitude ΔVth is larger at the center of the channel region in the NAND flash memory, which is closer to the jellium (uniform) doping results since NA is relatively low to suppress junction leakage current. In addition, ΔVth peak at the center of the channel decreases in the higher Vth state due to the current concentration at the shallow trench isolation (STI) edges induced by the high vertical electrical field through the fringing capacitance between the channel and control gate. In such cases, ΔVth distribution slope λ cannot be determined by only considering RDF and single trap.

Gasoline tax as a corrective tax: Estimates for the United States, 1970-1991

DOE Office of Scientific and Technical Information (OSTI.GOV)

Haughton, J.; Sarkar, S.

1996-12-01

The debate over the appropriate level of gasoline taxes in the United States (US) surfaces every few years. For every gallon of gasoline tax collected 14.1 cents was for the federal government and 17.6 cents on average for state governments, far less than $2.30 per gallon collected in Western Europe. The author offers estimates of benefits gained by taxing at various levels. 42 refs., 4 tabs.

26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount of tax paid. (3) Direct investment. The U.S. party's proportionate share of the foreign payment or... the interest is owned by a U.S. or foreign entity. (5) Passive investment income—(i) In general. The... recognize their distributive shares of the $10 million premium income and claim a direct foreign tax credit...

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 organizations...

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 organizations...

26 CFR 1.1502-5 - Estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... The consolidated payments of estimated tax shall be deposited with the authorized financial...) INCOME TAXES Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files a consolidated return for two consecutive taxable years, it must make...

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 internal...

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 by...

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 (except...

48 CFR 31.205-41 - Taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... operations, or reorganizations (see 31.205-20 and 31.205-27). (3) Taxes from which exemptions are available... exemption from a tax is attributable to Government contract activity, taxes charged to such work in excess... Government. The term exemption means freedom from taxation in whole or in part and includes a tax abatement...

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 (except...

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 rule—(1...

Design of two-dimensional channels with prescribed velocity distributions along the channel walls

NASA Technical Reports Server (NTRS)

Stanitz, John D

1953-01-01

A general method of design is developed for two-dimensional unbranched channels with prescribed velocities as a function of arc length along the channel walls. The method is developed for both compressible and incompressible, irrotational, nonviscous flow and applies to the design of elbows, diffusers, nozzles, and so forth. In part I solutions are obtained by relaxation methods; in part II solutions are obtained by a Green's function. Five numerical examples are given in part I including three elbow designs with the same prescribed velocity as a function of arc length along the channel walls but with incompressible, linearized compressible, and compressible flow. One numerical example is presented in part II for an accelerating elbow with linearized compressible flow, and the time required for the solution by a Green's function in part II was considerably less than the time required for the same solution by relaxation methods in part I.

Analysis of Tax-deductible Interest Payments for Re-advanceable Canadian Mortgages

NASA Astrophysics Data System (ADS)

Naseem, Almas; Reesor, Mark

2011-11-01

According to Canadian tax law the interest on loans used for investment purposes is tax deductible while interest on personal mortgage loans is not. One way of transforming from non-tax deductible to tax deductible interest expenses is to borrow against home equity to make investments. A re-advanceable mortgage is a product specifically designed to take advantage of this tax discrepancy. Using simulation we study the risk associated with the re-advanceable mortgage strategy to provide a better description of the mortgagor's position. We assume that the mortgagor invests the borrowings secured by home equity into a single risky asset (e.g., stock or mutual fund) whose evolution is described by geometric Brownian motion (GBM). With a re-advanceable mortgage we find that the average mortgage payoff time is less than the original mortgage term. However, there is considerable variation in the payoff times with a significant probability of a payoff time exceeding the original mortgage term. Higher income homeowners enjoy a payoff time distribution with both a lower average and a lower standard deviation than low-income homeowners. Thus this strategy is most beneficial to those with the highest income. We also find this strategy protects the homeowner in the event of job loss. This work is important to lenders, financial planners and homeowners to more fully understand the benefits and risk associated with this strategy.

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 from...

27 CFR 41.32 - Cigarette 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 Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

27 CFR 41.32 - Cigarette tax rates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following rates...

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 spirits...

7 CFR 1925.4 - Servicing delinquent taxes.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 12 2011-01-01 2011-01-01 false Servicing delinquent taxes. 1925.4 Section 1925.4... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

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…

27 CFR 40.167 - Prepayment 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 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 a...

26 CFR 53.4944-2 - Additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Additional taxes. 53.4944-2 Section 53.4944-2... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investments Which Jeopardize Charitable Purpose § 53.4944-2 Additional taxes. (a) On the private foundation. Section 4944(b)(1) of the Code...

Distributing entanglement and single photons through an intra-city, free-space quantum channel.

PubMed

Resch, K; Lindenthal, M; Blauensteiner, B; Böhm, H; Fedrizzi, A; Kurtsiefer, C; Poppe, A; Schmitt-Manderbach, T; Taraba, M; Ursin, R; Walther, P; Weier, H; Weinfurter, H; Zeilinger, A

2005-01-10

We have distributed entangled photons directly through the atmosphere to a receiver station 7.8 km away over the city of Vienna, Austria at night. Detection of one photon from our entangled pairs constitutes a triggered single photon source from the sender. With no direct time-stable connection, the two stations found coincidence counts in the detection events by calculating the cross-correlation of locally-recorded time stamps shared over a public internet channel. For this experiment, our quantum channel was maintained for a total of 40 minutes during which time a coincidence lock found approximately 60000 coincident detection events. The polarization correlations in those events yielded a Bell parameter, S=2.27+/-0.019, which violates the CHSH-Bell inequality by 14 standard deviations. This result is promising for entanglement-based freespace quantum communication in high-density urban areas. It is also encouraging for optical quantum communication between ground stations and satellites since the length of our free-space link exceeds the atmospheric equivalent.

26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Could targeted food taxes improve health?

PubMed Central

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-01-01

Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta‐analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross‐elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease. PMID:17630367

Could targeted food taxes improve health?

PubMed

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-08-01

To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

Taxes; Business Education: 6463.02.

ERIC Educational Resources Information Center

Luksa, Cecelia

This course explores questions of why we have taxes and how they benefit people. Various other taxes (local, State and Federal, property, income, excise, and inheritance taxes) are dealt with. There is no specific prerequisite for this course, but it is recommended that students enroll in other consumer economics and business mathematics courses…

Channeling, channel density and mass recovery in aquifer transport, with application to the MADE experiment

NASA Astrophysics Data System (ADS)

Fiori, A.

2014-12-01

Channeling effects in heterogeneous formations are studied through a new quantity denoted as channel density a(x,t). Focusing on advection only, a(x,t) is defined as the relative number of streamtubes (or channels) containing solute between x and x + dx at a given time t, regardless of the mass that they carry. The channel density generally differs from the widely employed longitudinal mass distribution m(x,t), and their difference increases with time and the degree of heterogeneity. The difference between a and m reflects the nonuniformity of mass distribution relative to the plume geometry. In particular, the "fast" channels typically carry a larger fraction of mass than their share in their relative volume, which in turn can be rather small. Detecting such channels by a network of monitoring wells may be a challenging task, which might explain the poor solute recovery of some field experiments at increasing times. After application of the proposed concepts to the simple case of stratified formations, we model the channel density and mass distribution pertaining to the MADE experiment, which exhibited poor mass recovery at large times. The results presented in this study emphasize the possible channeling effects at MADE and the general difficulty in sampling the leading edge of the plume, which in turn may contain a significant fraction of the plume mass.

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY ALCOHOL BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

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…

27 CFR 25.175 - Prepayment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY LIQUORS BEER Tax on Beer Prepayment of Tax § 25.175 Prepayment of tax. (a) General..., is insufficient for deferral of payment of tax on beer to be removed for consumption or sale, or if a... tax before any beer is removed for consumption or sale, or taken out of the brewery for removal for...

27 CFR 25.151 - Rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed or...

The impact of cigarette tax increase on smoking behavior of daily smokers.

PubMed

Kengganpanich, Mondha; Termsirikulchai, Lakkhana; Benjakul, Sarunya

2009-12-01

To assess the impact of excise tax increase on smoking behavior of daily smokers aged 15 years and over and to explore the association between smokers' characteristics and smoking behavior prior and after excise tax increase. This cross-sectional survey was performed in 504 daily smokers, who were selected from data records of Global Adult Tobacco Survey (GATS) between February and April, 2009. The data were collected by telephone interview in the first and second weeks of July, 2009. Data were analyzed by frequency distribution and binary logistic regression. After the cigarette tax increase, 9.7% of daily smokers quitted smoking and 48.0% reduced the amount of cigarettes and/or changed the brands and types of tobacco, from manufactured cigarettes to hand-rolled cigarettes. After other covariance being adjusted, the analysis revealed that the amount of cigarettes per day, the types of cigarettes (manufactured and hand-rolled cigarettes), and the smokers' reaction towards the increased price after the excise tax increase were respectively associated with the fact that the smokers quitted smoking or reduced the amount of cigarettes (p < 0.05). Cigarette tax increase is beneficial for government revenue and it also affects smoking behavior change of daily smokers. However Ministry of Public Health should co-operate with Ministry of Finance to raise the tax rate on both cigarettes and hand-rolled cigarettes continuously and provide sufficient cessation service to respond to the need to quit smoking.

Taxing food: implications for public health nutrition.

PubMed

Caraher, Martin; Cowburn, Gill

2005-12-01

To set out a policy analysis of food taxes as a way of influencing food consumption and behaviour. The study draws on examples of food taxes from the developed world imposed at national and local levels. Studies were identified from a systemised search in six databases with criteria designed to identity articles of policy relevance. The dominant approach identified from the literature was the imposition of food taxes on food to raise general revenue, such as Value Added Tax in the European Union. Food taxes can be applied in various ways, ranging from attempts to directly influence behaviour to those which collect taxes for identified campaigns on healthy eating through to those applied within closed settings such as schools. There is a case for combining taxes of unhealthy foods with subsidies of healthy foods. The evidence from the literature concerning the use and impact of food taxes on food behaviour is not clear and those cases identified are mainly retrospective descriptions of the process. Many food taxes have been withdrawn after short periods of time due to industry lobbying. CONCLUSIONS FOR POLICY: Small taxes with the clear purpose of promoting the health of key groups, e.g. children, are more likely to receive public support. The focus of many tax initiatives is unclear; although they are generally aimed at consumers, another focus could be food manufacturers, using taxes and subsidies to encourage the production of healthier foods, which could have an effect at a population level. Further consideration needs to be given to this aspect of food taxes. Taxing food (and subsidies) can influence food behaviour within closed systems such as schools and the workplace.

The polarized distribution of poly(A+)-mRNA-induced functional ion channels in the Xenopus oocyte plasma membrane is prevented by anticytoskeletal drugs.

PubMed

Peter, A B; Schittny, J C; Niggli, V; Reuter, H; Sigel, E

1991-08-01

Foreign mRNA was expressed in Xenopus laevis oocytes. Newly expressed ion currents localized in defined plasma membrane areas were measured using the two-electrode voltage clamp technique in combination with a specially designed chamber, that exposed only part of the surface on the oocytes to channel agonists or inhibitors. Newly expressed currents were found to be unequally distributed in the surface membrane of the oocyte. This asymmetry was most pronounced during the early phase of expression, when channels could almost exclusively be detected in the animal hemisphere of the oocyte. 4 d after injection of the mRNA, or later, channels could be found at a threefold higher density at the animal than at the vegetal pole area. The pattern of distribution was observed to be similar with various ion channels expressed from crude tissue mRNA and from cRNAs coding for rat GABAA receptor channel subunits. Electron microscopical analysis revealed very similar microvilli patterns at both oocyte pole areas. Thus, the asymmetric current distribution is not due to asymmetric surface structure. Upon incubation during the expression period in either colchicine or cytochalasin D, the current density was found to be equal in both pole areas. The inactive control substance beta-lumicolchicine had no effect on the asymmetry of distribution. Colchicine was without effect on the amplitude of the expressed whole cell current. Our measurements reveal a pathway for plasma membrane protein expression endogenous to the Xenopus oocyte, that may contribute to the formation and maintenance of polarity of this highly organized cell.

How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

PubMed

Bonnet, Céline

2013-09-01

Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state

PubMed Central

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-01-01

Objective To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. Design A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. Setting A representative sample of voters was recruited from a Mid-Atlantic US state. Subjects The sample included 1000 registered voters. Results Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Conclusions Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals. PMID:25430945

Public support for a sugar-sweetened beverage tax and pro-tax messages in a Mid-Atlantic US state.

PubMed

Donaldson, Elisabeth A; Cohen, Joanna E; Rutkow, Lainie; Villanti, Andrea C; Kanarek, Norma F; Barry, Colleen L

2015-08-01

To examine the characteristics of supporters and opponents of a sugar-sweetened beverage (SSB) tax and to identify pro-tax messages that resonate with the public. A survey was administered by telephone in February 2013 to assess public opinion about a penny-per-ounce tax on SSB. Support was also examined for SSB consumption reduction and pro-tax messages. Individual characteristics including sociodemographics, political affiliation, SSB consumption behaviours and beliefs were explored as predictors of support using logistic regression. A representative sample of voters was recruited from a Mid-Atlantic US state. The sample included 1000 registered voters. Findings indicate considerable support (50 %) for an SSB tax. Support was stronger among Democrats, those who believe SSB are a major cause of childhood obesity and those who believe childhood obesity warrants a societal intervention. Belief that a tax would be effective in lowering obesity rates was associated with support for the tax and pro-tax messages. Respondents reporting that a health-care provider had recommended they lose weight were less convinced by pro-tax messages. Women, Independents and those concerned about childhood obesity were more convinced by the SSB reduction messages. Overall, the most popular messages focused on the importance of reducing consumption among children without mentioning the tax. Understanding who supports and opposes SSB tax measures can assist advocates in developing strategies to maximize support for this type of intervention. Messages that focus on the effect of consumption on children may be useful in framing the discussion around SSB tax proposals.

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…

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…

Using search query surveillance to monitor tax avoidance and smoking cessation following the United States' 2009 "SCHIP" cigarette tax increase.

PubMed

Ayers, John W; Ribisl, Kurt; Brownstein, John S

2011-03-16

Smokers can use the web to continue or quit their habit. Online vendors sell reduced or tax-free cigarettes lowering smoking costs, while health advocates use the web to promote cessation. We examined how smokers' tax avoidance and smoking cessation Internet search queries were motivated by the United States' (US) 2009 State Children's Health Insurance Program (SCHIP) federal cigarette excise tax increase and two other state specific tax increases. Google keyword searches among residents in a taxed geography (US or US state) were compared to an untaxed geography (Canada) for two years around each tax increase. Search data were normalized to a relative search volume (RSV) scale, where the highest search proportion was labeled 100 with lesser proportions scaled by how they relatively compared to the highest proportion. Changes in RSV were estimated by comparing means during and after the tax increase to means before the tax increase, across taxed and untaxed geographies. The SCHIP tax was associated with an 11.8% (95% confidence interval [95%CI], 5.7 to 17.9; p<.001) immediate increase in cessation searches; however, searches quickly abated and approximated differences from pre-tax levels in Canada during the months after the tax. Tax avoidance searches increased 27.9% (95%CI, 15.9 to 39.9; p<.001) and 5.3% (95%CI, 3.6 to 7.1; p<.001) during and in the months after the tax compared to Canada, respectively, suggesting avoidance is the more pronounced and durable response. Trends were similar for state-specific tax increases but suggest strong interactive processes across taxes. When the SCHIP tax followed Florida's tax, versus not, it promoted more cessation and avoidance searches. Efforts to combat tax avoidance and increase cessation may be enhanced by using interventions targeted and tailored to smokers' searches. Search query surveillance is a valuable real-time, free and public method, that may be generalized to other behavioral, biological, informational or

Constructing a Model of Lottery Tax Incidence Measurement: Revisiting the Illinois Lottery Tax for Education

ERIC Educational Resources Information Center

Daberkow, Kevin S.; Lin, Wei

2012-01-01

Nearly half a century of lottery scholarship has measured lottery tax incidence predominantly through either the Suits Index or regression analysis. The present study builds on historic lottery tax burden measurement to present a comprehensive set of tools to determine the tax incidence of individual games in addition to determining which lottery…

Effects of Taxing Sugar-Sweetened Beverages on Caries and Treatment Costs.

PubMed

Schwendicke, F; Thomson, W M; Broadbent, J M; Stolpe, M

2016-11-01

Caries increment is affected by sugar-sweetened beverage (SSB) consumption. Taxing SSBs could reduce sugar consumption and caries increment. The authors aimed to estimate the impact of a 20% SSB sales tax on caries increment and associated treatment costs (as well as the resulting tax revenue) in the context of Germany. A model-based approach was taken, estimating the effects for the German population aged 14 to 79 y over a 10-y period. Taxation was assumed to affect beverage-associated sugar consumption via empirical demand elasticities. Altered consumption affected caries increments and treatment costs, with cost estimates being calculated under the perspective of the statutory health insurance. National representative consumption and price data were used to estimate tax revenue. Microsimulations were performed to estimate health outcomes, costs, and revenue impact in different age, sex, and income groups. Implementing a 20% SSB sales tax reduced sugar consumption in nearly all male groups but in fewer female groups. The reduction was larger among younger than older individuals and among those with low income. Taxation reduced caries increment and treatment costs especially in younger (rather than older) individuals and those with low income. Over 10 y, mean (SD) net caries increments at the population level were 82.27 (1.15) million and 83.02 (1.08) million teeth at 20% and 0% SSB tax, respectively. These generated treatment costs of 2.64 (0.39) billion and 2.72 (0.35) billion euro, respectively. Additional tax revenue was 37.99 (3.41) billion euro over the 10 y. In conclusion and within the limitations of this study's perspective, database, and underlying assumptions, implementing a 20% sales tax on SSBs is likely to reduce caries increment, especially in young low-income males, thereby also reducing inequalities in the distribution of caries experience. Taxation would also reduce treatment costs. However, these reductions might be limited in the total

Excise tax differences at Oklahoma smoke shops: an opportunity for inter-tribal coordination.

PubMed

Laux, Fritz L; Chaloupka, Frank J; Beebe, Laura A

2015-01-01

Oklahoma's tribal tobacco shops are distributed throughout the state, including in urban areas. During the time frame of this study, state excise tax rates for cigarettes varied by tribe and region, and took five distinct levels, ranging from 5.75 cents to $1.03 per pack. To describe the pricing behavior of these smoke shops in a way that could support potential increases in the tribal taxation of cigarettes within the state. Two waves (2010 and 2011) of site visits were conducted, covering nearly all tribal smoke shops in the northeastern quarter of the state, an area containing the city of Tulsa and 60% of all tribal outlets. Researchers recorded representative prices and verified the tax rate paid (via tax stamp) for each shop. Data were analyzed in 2013. Lower-taxed tribal cigarettes tended to be priced at discounts that were even greater than the differential in tax rates. For example, across waves, the average pack of Marlboros from a shop with a 5.75-cent tax stamp sold for 52 cents less than the same pack from a 25.75-cent shop and 60 cents less than from a 51.5-cent shop. The minimal inter-tribal price response to the discontinuation of large quantities of contraband cigarette sales suggests that inter-tribal price competition in the Tulsa area is not as intense as expected. Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Secure polarization-independent subcarrier quantum key distribution in optical fiber channel using BB84 protocol with a strong reference.

PubMed

Gleim, A V; Egorov, V I; Nazarov, Yu V; Smirnov, S V; Chistyakov, V V; Bannik, O I; Anisimov, A A; Kynev, S M; Ivanova, A E; Collins, R J; Kozlov, S A; Buller, G S

2016-02-08

A quantum key distribution system based on the subcarrier wave modulation method has been demonstrated which employs the BB84 protocol with a strong reference to generate secure bits at a rate of 16.5 kbit/s with an error of 0.5% over an optical channel of 10 dB loss, and 18 bits/s with an error of 0.75% over 25 dB of channel loss. To the best of our knowledge, these results represent the highest channel loss reported for secure quantum key distribution using the subcarrier wave approach. A passive unidirectional scheme has been used to compensate for the polarization dependence of the phase modulators in the receiver module, which resulted in a high visibility of 98.8%. The system is thus fully insensitive to polarization fluctuations and robust to environmental changes, making the approach promising for use in optical telecommunication networks. Further improvements in secure key rate and transmission distance can be achieved by implementing the decoy states protocol or by optimizing the mean photon number used in line with experimental parameters.

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)

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

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

PubMed Central

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. PMID:23966989

Taxes and Bribes in Uganda.

PubMed

Jagger, Pamela; Shively, Gerald

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.

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

Distribution of the messenger RNA for the small conductance calcium-activated potassium channel SK3 in the adult rat brain and correlation with immunoreactivity.

PubMed

Tacconi, S; Carletti, R; Bunnemann, B; Plumpton, C; Merlo Pich, E; Terstappen, G C

2001-01-01

Small conductance calcium-activated potassium channels are voltage independent potassium channels which modulate the firing patterns of neurons by activating the slow component of the afterhyperpolarization. The genes encoding a family of small conductance calcium-activated potassium channels have been cloned and up to now three known members have been described and named small conductance calcium-activated potassium channel type 1, small conductance calcium-activated potassium channel type 2 and small conductance calcium-activated potassium channel type 3; the distribution of their messenger RNA in the rat CNS has already been performed but only in a limited detail. The present study represents the first detailed analysis of small conductance calcium-activated potassium channel type 3 mRNA distribution in the adult rat brain and resulted in a strong to moderate expression of signal in medial habenular nucleus, substantia nigra compact part, suprachiasmatic nucleus, ventral tegmental area, lateral septum, dorsal raphe and locus coeruleus. Immunohistological experiments were also performed and confirmed the presence of small conductance calcium-activated potassium channel type 3 protein in medial habenular nucleus, locus coeruleus and dorsal raphe. Given the importance of dorsal raphe, locus coeruleus and substantia nigra/ventral tegmental area for serotonergic, noradrenergic and dopaminergic transmission respectively, our results pose the morphological basis for further studies on the action of small conductance calcium-activated potassium channel type 3 in serotonergic, noradrenergic and dopaminergic transmission.

Do Individuals Perceive Income Tax Rates Correctly?

PubMed Central

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity. PMID:29238156

Do Individuals Perceive Income Tax Rates Correctly?

PubMed

Gideon, Michael

2017-01-01

This article uses data from survey questions fielded on the 2011 wave of the Cognitive Economics Study to uncover systematic errors in perceptions of income tax rates. First, when asked about the marginal tax rates (MTRs) for households in the top tax bracket, respondents underestimate the top MTR on wages and salary income, overestimate the MTR on dividend income, and therefore significantly underestimate the currently tax-advantaged status of dividend income. Second, when analyzing the relationship between respondents' self-reported average tax rates (ATRs) and MTRs, many people do not understand the progressive nature of the federal income tax system. Third, when comparing self-reported tax rates with those computed from self-reported income, respondents systematically overestimate their ATR while reported MTR are accurate at the mean, the responses are consistent with underestimation of tax schedule progressivity.

State and Local Tax Performance, 1981 (Basic Tabulations).

ERIC Educational Resources Information Center

Quindry, Kenneth E.; Schoening, Niles C.

Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

Development and evaluation of an acoustic device to estimate size distribution of channel catfish in commercial ponds

USDA-ARS?s Scientific Manuscript database

As one step in the continued effort to utilize acoustic methods and techniques to the betterment of catfish aquaculture, an acoustic “catfish sizer” was designed to determine the size distribution of Channel Catfish Ictalurus punctatus in commercial ponds. The catfish sizer employed a custom-built 4...

Applying agreed-upon procedures : fiscal year 2008 highway trust fund excise taxes.

DOT National Transportation Integrated Search

2008-11-03

We have performed the procedures described in the enclosure to this letter, which we : agreed to perform and with which you concurred, solely to assist your office in : ascertaining whether the net excise tax revenue distributed to the Highway Trust ...

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods

PubMed Central

Baum-Snow, Nathaniel; Marion, Justin

2013-01-01

This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas. PMID:24235779

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods.

PubMed

Baum-Snow, Nathaniel; Marion, Justin

2009-06-01

This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas.

Measuring charitable contributions: implications for the nonprofit hospital's tax-exempt status.

PubMed

Sanders, S M

1993-01-01

Since 1985, some nonprofit hospitals have tried to measure the magnitude of their charitable contributions in order to protect themselves from challenges to their nonprofit tax-exempt status. Using a sample of 562 Catholic nonprofit hospitals, this research shows that these charitable contributions may be defined and measured in several different ways, each having methodological advantages and disadvantages. The data indicate that charity care contributions vary widely, are unequally distributed across the sample of hospitals, and are influenced by the characteristics of the people in the local community and not by the characteristics of the health care delivery system. These findings suggest that legislators may be correct when questioning the rationale for the tax-exemption accorded to virtually all nonprofit hospitals. Further, it suggests that nonprofit hospital administrators can protect the tax-exempt status of their hospital by emphasizing the charitable contributions it makes by absorbing the unreimbursed costs from Medicare and Medicaid.

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,…

Screening effects in flow through rough channels.

PubMed

Andrade, J S; Araújo, A D; Filoche, M; Sapoval, B

2007-05-11

A surprising similarity is found between the distribution of hydrodynamic stress on the wall of an irregular channel and the distribution of flux from a purely Laplacian field on the same geometry. This finding is a direct outcome of numerical simulations of the Navier-Stokes equations for flow at low Reynolds numbers in two-dimensional channels with rough walls presenting either deterministic or random self-similar geometries. For high Reynolds numbers, the distribution of wall stresses on deterministic and random fractal rough channels becomes substantially dependent on the microscopic details of the walls geometry. Finally, the effects on the flow behavior of the channel symmetry and aspect ratio are also investigated.

Complex distribution patterns of voltage-gated calcium channel α-subunits in the spiral ganglion

PubMed Central

Chen, Wei Chun; Xue, Hui Zhong; Hsu, Yun (Lucy); Liu, Qing; Patel, Shail; Davis, Robin L.

2011-01-01

As with other elements of the peripheral auditory system, spiral ganglion neurons display specializations that vary as a function of location along the tonotopic axis. Previous work has shown that voltage-gated K+ channels and synaptic proteins show graded changes in their density that confers rapid responsiveness to neurons in the high frequency, basal region of the cochlea and slower, more maintained responsiveness to neurons in the low frequency, apical region of the cochlea. In order to understand how voltage-gated calcium channels (VGCCs) may contribute to these diverse phenotypes, we identified the VGCC α-subunits expressed in the ganglion, investigated aspects of Ca2+-dependent neuronal firing patterns, and mapped the intracellular and intercellular distributions of seven VGCC α-subunits in the spiral ganglion in vitro. Initial experiments with qRT-PCR showed that eight of the ten known VGCC α-subunits were expressed in the ganglion and electrophysiological analysis revealed firing patterns that were consistent with the presence of both LVA and HVA Ca2+ channels. Moreover, we were able to study seven of the α-subunits with immunocytochemistry, and we found that all were present in spiral ganglion neurons, and that three of them were neuron-specific (CaV1.3, CaV2.2, and CaV3.3). Further characterization of neuron-specific α-subunits showed that CaV1.3 and CaV3.3 were tonotopically-distributed, whereas CaV2.2 was uniformly distributed in apical and basal neurons. Multiple VGCC α-subunits were also immunolocalized to Schwann cells, having distinct intracellular localizations, and, significantly, appearing to distinguish putative compact0 (CaV2.3, CaV3.1) from loose (CaV1.2) myelin. Electrophysiological evaluation of spiral ganglion neurons in the presence of TEA revealed Ca2+ plateau potentials with slopes that varied proportionately with the cochlear region from which neurons were isolated. Because afterhyperpolarizations were minimal or absent under

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

48 CFR 2929.101 - Resolving tax problems.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Resolving tax problems. 2929.101 Section 2929.101 Federal Acquisition Regulations System DEPARTMENT OF LABOR GENERAL CONTRACTING REQUIREMENTS TAXES General 2929.101 Resolving tax problems. Contract tax problems or questions...

26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section 904(b)(2)(B) shall apply for purposes of determining the alternative minimum tax foreign tax credit under...

Mobilizing Public Opinion for the Tobacco Industry: The Consumer Tax Alliance and Excise Taxes

PubMed Central

Campbell, Richard; Balbach, Edith D.

2009-01-01

Background Tobacco industry funding was instrumental in creating and financing the Consumer Tax Alliance in 1989 as an ostensibly organization that relied upon extensive media outreach to build opposition to excise taxes as a regressive form of taxation. By obscuring its own role in this effort, the tobacco industry undermined the public’s reasonable expectations for transparency in the policy making process. Aim To examine the formation and activities of the Consumer Tax Alliance as a “hybrid” form of interest group in order to provide tobacco control and public health advocates with a better understanding of unanticipated tobacco industry coalitions and facilitate appropriate counter measures. Methods Document searches through the Legacy Tobacco Documents Library and through Tobacco Documents Online and review of background literature. Results The Tobacco Institute actively sought liberal allies beginning in the mid-1980s in seeking to build public opposition to cigarette excise tax increases by promoting them as a regressive form of taxation. The creation of the Consumer Tax Alliance in 1989 was expressly intended to turn labor and middle class opinion against prospective excise tax increases in federal budget deficit negotiations, without divulging the tobacco industry’s role in its formation. Conclusion It is important to understand the dynamic by which trusted organizations can be induced to alter their agendas in response to funding sources. Advocates need to understand this form of interest group behavior so that they are better able to negotiate the policy arena by diagnosing and exposing this influence where it occurs and, by doing so, be better prepared to take appropriate counter measures. What this paper adds The tobacco industry’s political strategies for utilizing third party efforts to contest cigarette excise tax increases have not been extensively studied. While there has been some attention to industry sponsorship of third parties, the

Carbon taxes and the petroleum wealth

DOE Office of Scientific and Technical Information (OSTI.GOV)

Rosendahl, K.E.

1995-12-31

A global carbon tax may have considerable impact on the petroleum wealth of fossil fuel producers. However, it is not clear to what extent such a tax eventually will decrease the producer prices, rather than increase the consumer prices. Thus, an interesting question is: How will the tax burden be shared between producers and consumers? This question is of course of major importance for countries with relatively large petroleum reserves, like for instance the OPEC-countries as well as Norway. In this study we are addressing this question, trying to reveal how different carbon taxes may change the petroleum wealth, bothmore » for the average producer and for Norway in particular. Even if a global climate treaty at present seems a bit distant, several OECD-countries are or have been discussing a carbon tax to restrict their emissions of CO{sub 2}. Hence, there is a fair possibility that such a tax, or eventually some quota restrictions, will be imposed in at least the main countries of the OECD-area, which stands for almost 60 percent of the worlds oil consumption. The size of this tax is difficult to foresee, and in addition, the tax may not be constant over time. However, some concrete proposals of a carbon tax have been put forward in e.g. the EU and the US, and several research projects have come up with appropriate suggestions (see e.g. Manne and Richels and Oliveira Martins et al.).« less

The Tax Credit Debate

ERIC Educational Resources Information Center

McNamara, William

1978-01-01

The controversy between tuition tax credit and the Carter Administration's proposed tuition grants is examined. Opposition to the tax credit plan from various sources is discussed, as well as its advocates' contention that it would help middle-income college students. (LBH)

EU to review implications of tax

DOE Office of Scientific and Technical Information (OSTI.GOV)

Scott, A.

1997-05-21