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US Income Tax/Income

The Internal Revenue Code requires three income calculations when determining income tax liability:

 * 1) Gross income, the actual income the taxpayer receives.
 * 2) Adjusted gross income (AGI), gross income reduced by "above the line" deductions such as trade and business expenses.
 * 3) Taxable income, AGI reduced by "below the line" deductions such as personal and profit-seeking expenses.

While taxable income is the only amount that matters when calculating final tax liability, the other two values have great significance in the process as well.

The definition of income
Section 61 of the Internal Revenue Code puts it broadly: "Gross income means all income from whatever source derived." The Code supplies many examples, but provides that the list is not exhaustive. Among its enumerated types of gross income are compensation for services (i.e. wages and salaries), business income, income from dealings in property, interest, rent, royalties, dividends, alimony, annuities, life insurance income, pensions, and a number of other examples.

The simple definition of gross income has led to some questioning of what the word "income" actually means within the text of the statute. The authoritative opinion on this issue is the Supreme Court's decision in Commr. v. Glenshaw Glass Co., 348 U.S. 426 (1955), perhaps the most important case in American tax law. Glenshaw Glass established that income is:

 * any undeniable accession to wealth,
 * which is clearly realized by the taxpayer,
 * over which the taxpayer has complete dominion.

Accession
An accession to wealth need not be in the form of money. For instance, if a farmer trades a bushel of tomatoes for an accountant's tax help, the tomatoes are an accession to wealth for the accountant. Such accessions are called receipts in kind—goods or services received in exchange for services. Contrary to popular belief, receipts in kind are considered income, and their value for tax purposes is the fair market value of the goods or services at the time of transfer.

An accession need not be in consideration for anything. "Windfalls," such as prizes and free samples, are accessions to wealth. Even an unanticipated windfall is considered income. For instance, if a taxpayer finds money hidden inside a piano, that money becomes income to them: see Cesarini v. U.S., 428 F.2d 812 (6th Cir. 1970).

Wealth is affected by assets and liabilities. Loans are usually not considered to be income because they are not true accessions to wealth: while they provide a tangible asset to the recipient, they offset this asset with an equivalent liability. But a "loan" that is not offset by an obligation to repay is income to the recipient. Moreover, if a third party pays off a taxpayer's debt, the taxpayer receives income to the extent their debt was reduced. See Old Colony Trust Co. v. Commr., 279 U.S. 716 (1929) (employer paying taxes on employee's behalf).

Realization
Realization can be thought of as an administrative rule: it serves to clarify when the taxpayer receives income. The simplest way to conceptualize realization is as the point in time when the taxpayer's property or interests are actually increased.

The Supreme Court used the theory of realization to ban income taxation of stock dividends (splits) in Eisner v. Macomber, 252 U.S. 189 (1920). Because share-for-share stock dividends do not materially affect the assets of the corporation or its shareholders, the Court reasoned that there would be no income to the shareholders in such transactions.

Dominion
If a taxpayer sees a $20 bill, but does not pick it up, they have not yet realized any income, because the money is not yet theirs. Once they pick the money up and assert possession of it, the $20 is income to them: they have realized it and assumed dominion and control over it.

Consider a more complicated example: a person signs a long-term lease on a piece of property, then constructs a building on it. They fall behind on their rent and the landlord evicts them. According to Helvering v. Bruun, 309 U.S. 461 (1940), the landlord realizes income amounting to the value of the building in the year of the repossession.

Dominion over wealth is based on practical considerations rather than the considerations of property law. When an accession is legally disputed (or disputable), the claim of right doctrine comes into play. If a taxpayer receives an amount, claims it as theirs, and has no restriction on their disposition of it, that amount is considered income in the year in which they receive it. For instance, if a taxpayer receives a piece of land and someone else disputes its title, the taxpayer will have income so long as they claim that land as their own. Any income gained from illegal activities is also considered to be income whether the taxpayer's title to it is valid or not.

However, the "completeness" of dominion is compromised if the taxpayer recognizes a legal obligation to return the wealth to its previous owner. Security deposits are one example: because they must usually be paid back, they are not considered income until the recipient is legally entitled to keep them. Advance deposits, on the other hand, are income upon receipt, because they are not accompanied by an obligation to repay.

Employment benefits
Some apparent accessions to wealth are not income because the primary purpose of the accession is to benefit the taxpayer's employer. A classic example is U.S. v. Gotcher, 401 F.2d 118 (5th Cir. 1968), in which the taxpayer went on a business trip to Germany, all expenses paid by Volkswagen and the taxpayer's employer (an auto retailer). Examining the facts of the case, the court concluded that the trip primarily benefited Volkswagen, not the taxpayer, and was therefore not income to the taxpayer. But the taxpayer's wife also had her expenses paid to come on the trip, and the court ruled that her half was income, because the benefit of her share of the trip was hers alone and not Volkswagen's.

Besides this primary purpose test, more specific rules covering many types of employment benefits appear in the Internal Revenue Code.

 * No additional cost services provided by employers are not income to employees. Standby tickets for airline employees are one example. Allowing employees to fly in otherwise empty seats does not cost an airline any appreciable amount. On the other hand, providing regular "positive space" tickets to airline employees would constitute income to the employees, because the service costs the airline money if it has to deny seats to paying passengers.
 * Qualified employee discounts, discounts on goods and services that are offered by the employer to its customers, are not income to employees. The Code imposes a maximum discount of the profit on goods and 20% on services: any greater employee discounts are considered income.
 * Working condition fringes, services or property that would be deductible by the employee as a business expense if purchased by the employee, are not income to the employee. Examples include on-the-job training expenses, safety equipment, and travel for purely business purposes.
 * De minimis fringes, benefits that are too low in value to be reasonably worth accounting for, are not income to employees. Coffee and donuts in an office are a classic example.
 * Meals and lodging provided by employers follow special rules. To be excluded from income, they must be provided on business premises for a "substantial noncompensatory business reason" such as keeping the employee "on call." Note that in the case of lodging, "business premises" does not refer to location: it means that some sort of business activity must be performed at the place of lodging.

Gratuitous transfers
Gratuitous transfers, such as gifts and inheritances, are excluded from income by the Code. The standard for determining such a transfer is whether it was made "from a detached and disinterested generosity, out of affection, respect, admiration, charity or like impulses." If a so-called "gift" is made in consideration or anticipation of a benefit, it loses its gratuitous status and can be considered income. See ''Commr. v. Duberstein'', 363 U.S. 278 (1960) (Cadillac given to contact who provided business leads in the past was includible in income despite being declared as a gift).

Transfers of property incidental to divorce are also treated as gifts under Section 1041 of the Code. To qualify, such transfers must either be within one year after the date of the cessation of marriage, or be "related" to the cessation if made beyond the one-year window.

Severance payments, bonuses, honorariums and other "gifts" from employers to employees are almost always considered to be income, although they may be excluded as fringe benefits as described above. Death benefits to survivors of employees have been a more difficult issue and have split the courts as to whether they should be considered as income.

Life insurance
Section 101 of the Code excludes life insurance payments from income, including accelerated death benefits for the terminally ill. There are several exceptions to this rule, mainly to cover obvious loopholes. Among them:

 * One cannot exclude payment on a life insurance policy that was coupled with an annuity of equal value, because such an arrangement does not shift or distribute any risk.
 * Creditors cannot exclude payment on life insurance policies they take out on debtors to secure repayment of their loans.

Scholarships
Scholarships are not income in some situations. To be exempt, they must be paid to degree candidates at an educational institution, and they are only exempt to the extent that they compensate for the cost of tuition, fees, books, supplies, and equipment. Payments for teaching, research and other services are always considered income even if they are only paid by reducing the student's tuition.

Loan forgiveness programs receive special treatment under Section 108(f). The discharge of the student's loan debt can be excluded from income, as long as the loan came from the government or an educational institution, contained a provision for forgiveness, and the forgiveness is in exchange for working in "certain professions" or for "any broad class of employers."

Social welfare
Sections 85 and 86 of the Code exclude social welfare payments from income. The exclusion applies to TANF, Medicare, disaster relief, replacement housing payments, and assistance to victims of crimes, among many other types of payments. But unemployment compensation is considered to be income.

An exception to the exclusion is Social Security, which follows its own complicated rules because of its dual nature as a welfare program and investment scheme.

Damage awards
The taxation of damages awarded in lawsuits poses complicated policy issues, but the general rules are:

 * Punitive damages are always income.
 * Compensatory damages may or may not be taxable depending on their nature.
 * Damages that compensate for lost income, such as lost profits and back pay, are treated as income.
 * Damages that compensate for lost capital, such as property, are not treated as income.
 * Damages that arise due to physical injuries are not treated as income unless they are punitive. (This includes compensation to third parties, e.g. for loss of consortium.)
 * Damages that compensate for emotional distress are treated as income unless they arise due to a physical injury.

Conduit situations
Some taxpayers receive income with the condition that they must pay it to somebody else or for something else. Examples include waitresses who share tips with busboys, political candidates who receive campaign contributions, and funds paying collective expenses for multiple businesses. In most conduit situations such as these, the money "passing through" the taxpayer is not considered income to the taxpayer, but the taxpayer must be able to prove that the income was received with the condition that it be paid to someone else or for something else.

Note that many corporations are taxed on their profits even if those profits are distributed to shareholders as dividends. This is described in further detail in the Tax Liability chapter.

title: US Income Tax/Income


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User talk:69.249.225.154

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Rasheed

Monthly GAC ACCOUNTS E-DOCUMENTS 2005
JAN * FEB * [http://200.10
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CONTENT OF E-DOCUMENTATION
MAIN INDEX OF E-DOC files CD_WISE C/A CHSA & GA files DA-RT/JB - Disbursement files [http://200.10.0.

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title: User:Rasheed~enwikibooks


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US Income Tax/Gains and Losses

The previous chapter in this text discussed the broad concept of income. Income often arises in the trading of property, whether real or personal, tangible or intangible. The income to a taxpayer from disposition of property is called gain or loss. Whether it is gain or loss depends on the adjusted basis of the property and the amount realized by the taxpayer in its disposition.

Gains are income to the taxpayer. Losses may be deductible from income, but not always. If losses are incurred by a corporation, or in an individual's trade or business, they reduce adjusted gross income. Nonbusiness profit-seeking losses, as well as some "casualty losses," are treated as itemized personal deductions.

Determining gain and loss
Basis refers to a taxpayer's expenditure in acquiring property. Over time, the basis is "adjusted" to account for improvements, cost recovery, and other factors. When the property is sold, or when another "taxable event" takes place, its adjusted basis is subtracted from the amount realized by the taxpayer. If positive (amount realized exceeds adjusted basis), the amount is a gain. If negative (adjusted basis exceeds amount realized), it is a loss.

For example, a taxpayer might buy a piece of land for $10,000. Its basis thus becomes $10,000. The taxpayer puts a house on the land, at a cost of $40,000. Now, the property's adjusted basis is $50,000: the cost of the land plus the cost of the improvement. If the taxpayer sells the property for $90,000, they realize a gain of $40,000. Conceptually, the other $50,000 does not represent an accession to wealth, because it is wealth the taxpayer already had: they simply shifted its form from cash to property, and did not gain any wealth until they sold the property for more than they paid.

Determining basis
When the taxpayer purchases property for cash, basis is easy to determine. Other scenarios pose different problems.

Financing
Most real estate transactions, and many purchases of personal property, involve debt financing. When a taxpayer takes out a loan to purchase property, the loan is included in the basis of the property. When the property is transferred, the loan is included in the amount realized if the recipient takes the loan with the property.

In the first example above, the taxpayer could purchase the land with a $10,000 loan. The basis becomes $10,000 after purchase, and adjusts to $50,000 after the house is built. When the taxpayer sells the property for $90,000, their amount realized is $90,000 if the property is sold subject to the loan, but is only $80,000 if the taxpayer remains subject to the loan. The taxpayer therefore recognizes $10,000 in additional gain if the property is sold subject to the loan. In a sense, the taxpayer receives more income if the buyer takes on the liability for the loan, just as they would receive income if the buyer paid off their loan for them.

Property as income
In the first example above, the taxpayer might have received their land in exchange for supplying a service to its previous owner. In that case, the basis in the property would become its fair market value—the same amount claimed by the taxpayer as income. Assuming $10,000 was the fair market value, this achieves the same result as if the taxpayer had received a $10,000 payment from the owner and then bought the land for that amount.

Property as an inheritance
If our example taxpayer received their land as an inheritance upon the previous owner's death, they would not have to declare it as income, and its basis would be reset to its fair market value as of the date of death of the decedent; i.e, the inheritor receives a stepped-up basis in the assets. There is an alternate valuation date, subject to the rules of IRC §2032, which may be used to value assets. The alternate date is six (6) months to the day following the date of death of the decedent. The generally cited reason for this rule is that death is not an appropriate time to tax a person's heirs for the gains of the deceased, especially considering that they may be liable for a separate estate tax. (The rules concerning inheritances will temporarily change in 2010 to coincide with the temporary repeal of the estate tax.)

Note that while inherited property is essentially "free" for income tax purposes, income in respect of a decedent is not. For instance, if a person contracts to sell some property and then dies, the proceeds from the sale will be paid to that person's heirs and will be fully taxable as income to the heirs.

Property as a gift
Gifts by a living person follow a different rule from inheritances. Generally defined as a gratuitous transfer of property, the rule regarding gifts is that the basis in the hands of the donor becomes the basis in the hands of the donee. Effectively, the taxpayer is recognizing the previous owner's gain as well as his own. The reason for this rule is to prevent people from giving property to each other for the sole purpose of resetting its basis and mitigating their gains.

title: US Income Tax/Gains and Losses


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Wikijunior talk:Ancient Civilizations/Celts

I object to calling a civilization Celts and *Druids*. Druids were members of the priestly class of Celtic society. Also, the Celts covered a large area of Europe, including modern-day France, Spain, Northern Italy and Central Europe.

Also, this is meant to be a book. Don't you think that the answers to each of the subtopics/questions should be in a paragraph format? The answers are IMHO really too brief to make a book. 72.40.73.17 04:10, 8 March 2006 (UTC) EA

Adoption
I'm going to adopt this book, and improve it where I can. It seems that no one else is working on it at all. Canaen 20:34, 20 March 2006 (UTC)

 * You are welcome to do so. I have been monitoring it against vandalism, but it is something that does needs a subject matter expert, or at least somebody willing to pour some passion into it.  Please keep in mind this is something oriented toward children between the ages of 8 and 12, so try to keep the level of content and vocabulary to something these kids would understand.  Just do the best you can do, and don't sweat it.  Good Luck!  --Rob Horning 00:47, 21 March 2006 (UTC)

 * Thank you. Canaen 23:19, 4 April 2006 (UTC)

How far?
How far into modern times should we take sections of these articles? I know that this series is on ancient civilizations, but many groups of Celts are alive and thriving today. I've already included bits towards the 17th century or so, but only when it expanded on a point made about ancient Celts. Thoughts? Canaen 01:39, 5 April 2006 (UTC)

Incorrect details
The article describes the ancient celts as wearing clothing with tartan patterns woven into them. This is incorrect, tartans were introduced by modern celts. The article also describes celts in the Middle ages carrying rifles and pistols, which is nonsense.
 * Agreed. I will remove those sections. --ЗAНИA [[Image:Flag_of_Estonia.svg|15px]]talk 21:10, 6 November 2012 (UTC)


text:
User talk:Sekicho

Official Welcome
Hello and welcome to Wikibooks!

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You will find more resources in Community Portal. If you want to ask a question, visit the Study help desk, the Staff lounge, or ask me personally on my talk page.

Good luck! -- LV (Dark Mark) 16:29, 17 December 2005 (UTC)

Thank you Sekicho
Your work on the US legal pages looks great. I would love to spotlight this kind of polished work, as it would draw positive attention to the site. Nijongo wa shimas ka? That was something like the Japanese that I studied back in college .... Maybe you can give us unofficial legal advice later on on issues like certain ramifications of copyright law. I have one question right now: Is it legal for us to write study guides on this site that reveal the inner structure of the copyright books that they are a guide to? For example, a Seven Habits guide that reveals the chapter order. Seven Habits Study Guide Thank you again Sekicho for your great contributions, --Karl Wick 11:21, 27 December 2005 (UTC)

Japanese lanugage book
こんにちは // Hello. I thought you may be interested in contributing Japanese language book. In that case, please look at Contributor's Guide (for instance, romanization style is diffrenent from that of MoS of en.wp). Discussion and yahoo groups mailing list might also be helpful.

BTW, I didn't know there're such city classes... thanks, 勉強になりました. - marsian 05:18, 21 February 2006 (UTC)

Your account will be renamed
Hello,

The developer team at Wikimedia is making some changes to how accounts work, as part of our on-going efforts to provide new and better tools for our users like cross-wiki notifications. These changes will mean you have the same account name everywhere. This will let us give you new features that will help you edit and discuss better, and allow more flexible user permissions for tools. One of the side-effects of this is that user accounts will now have to be unique across all 900 Wikimedia wikis. See the announcement for more information.

Unfortunately, your account clashes with another account also called Sekicho. To make sure that both of you can use all Wikimedia projects in future, we have reserved the name Sekicho~enwikibooks that only you will have. If you like it, you don't have to do anything. If you do not like it, you can pick out a different name.

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text:
US Income Tax/Business Deductions

Business pay income taxes on their profit, whether the business is a major corporation or a self-employed individual. This is achieved by deducting trade and business expenses from gross income (which is revenue from a business's perspective) to find adjusted gross income.

Trade and business defined
Trade and business deductions are provided by Section 162 of the Internal Revenue Code, but that section does not define the terms "trade" and "business." The current definition is provided by the Supreme Court's ruling in ''Commr. v. Groetzinger'', 480 U.S. 23 (1987):

 * To be engaged in a trade or business, the taxpayer must be involved in the activity with continuity and regularity. The taxpayer's primary purpose for engaging in the activity must be for income or profit.

The "continuity and regularity" requirement distinguishes trade and business deductions from profit-seeking deductions, which are provided under Section 212. Profit-seeking deductions can be claimed for any activity engaged in for income or profit, whether the taxpayer is actively involved or not. The key difference between the two classes is that profit-seeking deductions are below the line, meaning they are applied against AGI, while trade and business deductions are above the line, meaning they are applied against gross income. Profit-seeking expenses must also be itemized, which is described in more detail later in this text, but practically means that they may not always benefit the taxpayer. Trade and business deductions, on the other hand, always apply against the taxpayer's income, assuming the taxpayer has income to deduct against.

"Ordinary and necessary" defined
To be deductible, Section 162(a) requires that trade and business expenses be "ordinary and necessary." Like "trade or business," the phrase "ordinary and necessary" is not defined by the statute. The Supreme Court has also failed to provide a definition for the term.

It is clear that ordinary and necessary business expenses exclude personal expenses and capital expenditures. Some courts have gone further to indicate that strange or arbitrary expenses are also not deductible.

Capitalization
Many expenses in consideration of assets are classified as capital expenditures, and are not deductible as business expenses. Instead, capital expenditures give a basis to the assets purchased, and that basis reduces the amount of income realized when the asset is sold.

Generally, any expenditure that creates or adds value to an asset that will be held for over a year is a capital expenditure. This is not a strict rule: minor assets incidental to a business, such as supplies, materials, furniture and books, may simply be deducted when they are purchased. But all significant assets to be held in the long term must be treated as capital expenditures.

Capital expenditures may also be required for expenses incidental to the acquisition of assets. This was established by the Supreme Court's opinion in INDOPCO v. Commr., 503 U.S. 79 (1992), which held that the legal and consulting fees for a corporate acquisition are considered capital expenditures. The IRS later established so-called "INDOPCO Regulations," which require capitalization of expenditures to acquire, create or enhance an intangible asset, as well as all expenditures incidental to such activity.

Improvements to a property are capital expenditures and affect basis. Repairs to property are normal business expenses which do not affect basis.

Because capitalization affects the basis of the asset in question, classifying an expense as a capital expenditure does not remove all of the tax benefit for that expense: capitalization "shifts" the tax benefit forward in time, so that it will be recognized as part of the gain or loss upon sale of the asset.

Cost recovery
Some assets have a limited lifespan: they are known as wasting assets because they lose value over time. Machinery and buildings are examples of wasting assets. Artwork and land, on the other hand, are not wasting assets because their value generally stays constant or goes up over time. Capital expenditures on wasting assets give rise to a type of deduction called cost recovery.

Depreciation
Depreciation is the typical form of cost recovery for wasting assets. It provides a system for gradually deducting the cost of the asset over a fixed period. In addition to being a business deduction, depreciation also deducts from the basis of the asset. This means that a fully-depreciated asset has a basis of zero.

Since 1981, the main method of depreciation has been accelerated cost recovery. Property placed into service after 1986 is depreciated by the Modified Accelerated Cost Recovery System (MACRS), while property placed into service between 1981 and 1986 is depreciated by MACRS' predecessor, the Accelerated Cost Recovery System (ACRS).

Under MACRS, each asset is given a recovery period based on its "midpoint life" as determined by the IRS. The recovery periods are 3, 5, 7, 10, 15, and 20 years for various forms of personal property, 27.5 years for residential buildings, and 39 years for nonresidential buildings.

Depreciation always starts and stops at the midpoint of each year. A 10-year asset, for instance, receives half a year's worth of depreciation in the year it is purchased, then depreciates normally until year 11, when it receives another half a year's worth of depreciation (which should equal its remaining basis). This half-year rule is intended to keep taxpayers from benefiting disproportionately if they purchase assets late in the year.

There are two methods for calculating the actual depreciation. The straight line method is mandatory for real property, but can be voluntarily applied to any depreciable asset. Under the straight line method, the same percentage of the asset's basis is deductible each year. So a 10-year asset with a basis of $100,000 would be deductible by $5,000 in the first year, $10,000 each year from year 2 to year 10, and $5,000 in year 11.

Other assets use the declining balance method, which provides higher depreciation in initial years but lower depreciation in later years. 15 and 20-year assets use 150-percent declining balance, while other assets use 200-percent (double) declining balance.

Expensing
Section 179 allows a limited amount of machinery and equipment to be "expensed," or deducted immediately. Expensing can be performed in lieu of depreciation, or it can be applied against the basis of an asset and the remainder can then be depreciated normally.

Amortization
Section 179 makes a separate cost recovery provision for many intangible assets, including covenants not to compete, franchises, goodwill, government licenses, and trademarks. Such assets are amortizable over 15 years. Other intangibles can be amortized if the taxpayer can prove that they have a limited useful life.

Depletion
Depletion is essentially depreciation for natural resources. It applies to mining and lumber operations which are likely to reduce the value of land over time.

Leveraged tax shelters

From the mid-1960s to the mid-1980s, many investors took advantage of cost recovery to create leveraged tax shelters, investments that provided a high rate of return by generating high cost recovery deductions that were passed on to investors. The classic tax shelter was a piece of real estate financed through "nonrecourse debt"—a loan secured against the property, such as a mortgage. The investor would put up a tiny portion of the purchase price, and then take cost recovery deductions every year until the property was fully depreciated. Often, they would recover their investment in the form of lower taxes within a few years.

Congress eventually created two rules to block leveraged tax shelters. The at-risk limitation, passed in the Tax Reform Act of 1976, established that the deductible loss of a taxpayer cannot exceed the amount with respect to which the taxpayer is actually "at risk." The limitation applies to all business and investment activities except real estate.

Congress added the passive activity loss limitation in the Tax Reform Act of 1986. Codified at Section 469, the rule states that deductions from passive business activities cannot be used to offset income from other sources. The rule essentially forces taxpayers to separate their "passive" business activities from their personal and "active" business activities, and only apply passive business losses against passive business income.

Excluded business expenses
Section 162 renders several types of business expenses non-deductible for "public policy" reasons.

Penalties
Fines and penalties for illegal conduct are not deductible under Section 162(f). This rule includes civil and criminal penalties of all kinds, as well as similar private payments such as settlements and restitution.

Influence
Lobbying expenses are not deductible under Section 162(e), which bars deductions of expenses to influence legislation, political campaigns, referenda and executive decisions.

Bribery is also not deductible as a business expense. Section 162(c) specifically prohibits businesses from deducting illegal bribes to government officials, although bribes to foreign officials are deductible if they are permitted under the Foreign Corrupt Practices Act.

Golden parachutes
Section 280G prohibits deduction of "excess parachute payments," defined as payments to an executive contingent upon a change in ownership or control of a corporation, when such payments exceed three times the executive's average annual compensation over the past five years.

Drug trafficking
Section 280E prohibits deduction of business expenses incurred in illegal drug trafficking.

Business vs. personal
Some types of business expenses can be construed as having both business and personal purposes. In such cases, their deductibility is often limited.

Home offices
Section 280A generally disallows business deductions for home offices, with a number of exceptions. A home office is deductible if it is exclusively used on a regular basis as the taxpayer's principal place of business, or by the taxpayer's clients for meeting or dealing with the taxpayer.

If a home office meets one of these exceptions, its proportion of the total expenses of the home can be deducted as business expenses. For instance, if the office constitutes twenty percent of the house's floor area, then twenty percent of the utility bills and insurance premiums would be deductible.

Travel, meals and entertainment
Business travel, including lodging, transportation and meals, is deductible under Section 162(a)(2) when the taxpayer is "away from home." "Home" is considered to mean the taxpayer's principal place of business, so this rule disallows deductions for commuting expenses. If the taxpayer has no such place of business, their "home" is their residence.

Transport, lodging and meals are deductible whenever the taxpayer is spending the night away from home. For trips that do not involve an overnight stay, transportation expenses are deductible so long as they are not commuting expenses between the taxpayer's residence and principal place of business. A doctor, for instance, can deduct the cost of traveling between hospitals and clinics, but cannot deduct the cost of traveling between residence and hospital or residence and clinic. Rev. Rul. 90-23, 1990-1 C.B. 28.

However, there are many restrictions on what employees are allowed to expense and deduct. Most of these restrictions are found in Section 274, which states that the following are nondeductible:

 * Tickets purchased above face value (only deductible at face value).
 * Skybox tickets (only deductible to an amount equal to the cost of box seats).
 * Luxury water travel.

Entertainment expenses not directly related to the taxpayer's trade or business are generally not deductible, as are operating and membership expenses for entertainment facilities, such as sporting and social clubs. But such expenses can be deducted if they are provided as employee compensation or made available to the general public.

Meals and entertainment provided by employers to their employees are only deductible to 50 percent of their cost under Section 274(n). This restriction does not apply if the meal is considered a de minimis fringe, or if it is supplied to transportation workers subject to federal hours limits (e.g. aircrews and long-distance bus drivers).

Vehicles, computers and phones
Section 280F deals with vehicles, computers and phones, three types of property that are often provided by businesses to their employees, or used by self-employed individuals for their business. Such items are not depreciable under the usual accelerated system unless more than fifty percent of their use is for business. Use by employees must be for the employer's convenience and required as a condition of employment in order for such use to count as business use. "Profit-seeking" use is also not counted as business use.

Automobiles are subject to additional rules which greatly decelerate their depreciation. However, trucks, vans, ambulances, hearses and all vehicles over 6,000 pounds are not counted as "automobiles" for the purpose of this rule. This means that while a Rolls-Royce must be depreciated over a very long period, a Hummer can be depreciated over a relatively brief period.

Uniforms
Business uniforms are only deductible if they are unsuitable for ordinary wear outside the course of business. This leads to some seemingly arbitrary distinctions. The cost of military uniforms, for instance, cannot be deducted when the uniforms can be worn off duty. Fatigues, on the other hand, cannot be worn off duty, and therefore the cost of military fatigues is deductible. By similar logic, a performer can deduct the cost of a unique tuxedo they wear on stage; a lawyer cannot deduct the cost of a suit.

title: US Income Tax/Business Deductions


text:
User talk:66.167.116.246

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We hope that you choose to become a Wikibooks and create an account. We hope you enjoy your time here on Wikibooks as a Wikibookian! -- LV (Dark Mark) 18:40, 17 December 2005 (UTC)

title: User talk:66.167.116.246


text:
User talk:85.107.152.66

Thanks for experimenting with Wikibooks. Your test worked, and has now been removed. Please use Sandbox for any other tests you want to do, since testing material in modules will normally be removed quickly. Please see the welcome page if you would like to learn more about contributing to our project. Thanks. -- LV (Dark Mark) 18:41, 17 December 2005 (UTC)

title: User talk:85.107.152.66


text: User talk:80.68.2.45

title: User talk:80.68.2.45


text:
Latin/Verb Synopsis

Here The Verb Amo, Amare, Amavi, Amatus Is Conjugated In The Second Plural

Active Indicative

Amatis      Amavistis Amabatis    Amaveratis Amabitis    Amaveritis

Passive Indicative

Amamini     Amati Estis Amabamini   Amati Eratis Amabimini   Amati Eritis

Active Subjunctive

Ametis      Amemini Amaretis    Amaremini Amaveritis  Amati Sitis Amavissetis Amati Essetis

Positive Imperative

Ama  (Active singular) Amate (Active plural)

Amare (Passive singular) Amamini (Passive plural)

Negative Imperative

Noli Amare  (Singular) Nolite Amare (Plural)

Participles

Amans   (Present Active) Amatus  (Perfect Passive) Amaturus (Future Active) Amandus (Future Passive)

Infinitives

Amare         Amari Amavisse      Amatus esse Amaturus esse Amatum iri

Supines

Amatum (To Show Purpose) Amatu (Used With Adj. Like An Infinitive)

title: Latin/Verb Synopsis


text:
GCSE Science/Cells

Cell organelles
All animals and plants are made up of cells. Parts of cells are called organelles. Organelles common to all cells are:
 * A nucleus – It controls the actions of the cell and contains DNA or RNA.
 * Cytoplasm – Where chemical reactions occur. Inside the cytoplasm are enzymes which speed up these reactions.
 * A cell membrane – It controls the passage of substances in and out of the cell
 * Mitochondria - Where respiration takes place

Plants cells have:
 * A cellulose cell wall – to keep the structure of the cell
 * Chloroplasts – to absorb sunlight energy to make food by photosynthesis
 * A vacuole – It stores nutrients and food in the form of cell sap

Yeast cells have:
 * A chitin cell wall - to keep the structure of the cell
 * A vacuole - It stores nutrients and food

Cells, tissues and organs
A group of cells with similar structures and a particular function are called a tissue. For instance, the cells on the surface of a leaf form "palisade tissue". Tissues are grouped together to form an organ. A leaf is an organ. Organs are grouped together in organ systems. These form an organism, for example, a whole plant.

Organelle  >   Cells   >   Tissue   >   Organ   >   Organ system   >   Organism

Tissues are usually formed from specialised cells. The cells in the palisade tissue are specialised to perform photosynthesis and so contain many chloroplasts. Some other specialised cells are:

 * Guard cells
 * Egg cells
 * Sperm cells
 * Red blood cells

Diffusion

Diffusion is the net movement of particles from an area of high concentration to an area of a lower concentration. The steeper the concentration gradient, the more rapid the rate of diffusion.

Examples of diffusion are:
 * Oxygen (required for respiration) enters the blood through capillaries next to air sacks in the lungs (alveoli) by diffusion
 * Carbon dioxide entering leaves for photosynthesis

If you spray a can of air freshener in a room in one corner and have another person sit somewhere else in the room, how come he/she can smell it after a few seconds? The air freshener diffuses throughout the room- from an area of high concentration (the area where you sprayed the deodorant) to an area of low concentration (where the other person is).

Osmosis

Osmosis is the movement of water from an area of high water concentration (more dilute) to an area of a low water concentration (less dilute) through a partially permeable membrane.

A partially permeable membrane allows water molecules to pass through but not solute molecules, because they are too big. It's like a sieve. Visking tubing is a partially permeable membrane. It is used in dialysis machines.

Turgor
Plant cells need to be turgid (i.e. rigid) to support plant tissues.

If the water potential outside the cell is higher than outside (hypotonic), water moves into the cell, the vacuole expands and the plant cell becomes turgid.

If the water potential outside the cell is lower than outside (hypertonic), water moves out of the cell, the vacuole shrinks and the cell loses its shape and becomes flaccid. A cell which is flaccid (due to water loss from osmosis) is called plasmolysed. A plant that contains plasmolysed cells is said to wilt and the leaves droop, collapsing and hanging down from the stem.

An isotonic solution is when the water potential is equal on the inside and outside of the cell.

Turgor is used to control the opening and closing of stomata, the pores on the underside of leaves. The stomata are surrounded by guard cells that can become turgid or flaccid. Stomata allow carbon dioxide into the leaf and water to escape through evaporation. They can control the rate of water loss from the plant. They also control transpiration where water loss from the leaves due to evaporation causes the flow of water and fresh minerals up the plant.

If an animal cell becomes turgid it can be in danger of bursting because it does not have a cell wall to protect it.

Active Transport
Diffusion and osmosis can only work if the concentration gradient is right. Sometimes an organism needs to transport something against a concentration gradient. The only way this can be done is through active transport, using energy produced by respiration. In Active transport, the particles move across a cell membrane from a lower to a higher concentration.

Examples of active transport
In plants: Plants need mineral salts (e.g. nitrates) for making proteins and growth. Nitrates are at a higher concentration inside the root cells than they are when dissolved in the water around the soil particles. If the plant relied on diffusion alone, the vital nitrate salts would drain out of the cells into the soil. So energy is deployed by the cells to actively transport nitrates across the cell membrane into the root cells, against the concentration gradient.

In humans: Active transport takes place during digestion of food in the small intestine. After food has been absorbed by the villi for some time, the concentration of food molecules inside the villi increases, making it impossible for more food to diffuse into the villi. So simple sugars, amino acids, minerals and vitamins are actively absorbed into the villi, from an area of lower to an area of higher concentration

The Cell Cycle
At one time, biologists described the life of a cell division after another "Interphase". During the Cell Cycle, a cell grows, prepares for division, and divides to create two daughter cells, each of which begin the cell cycle. During the normal cell cycle, interphase can be quite long, whereas the actual division of the cell takes place quickly. Interphase is divided into three phases: G1, S, and G2. The G1 period is a period of activity in which cells do most of their growing. During this phase, cells increase in size and synthesize new proteins and organelles. G1 is followed by the S phase, in which chromosomes are replicated and the synthesis of DNA molecules takes place. Key proteins associated with the chromosomes are synthesized during the S phase. Usually, once a cell enters the S phase and begins the replication of its chromosomes, it completes the rest of the cell cycle, including mitosis. When DNA replication is completed, the cell enters the G2 phase. G2 is usually the shortest of the three stages of interphase. During the G2 phase, many of the organelles and molecules required for cell division are produced. When the events of the G2 phase is complete, the cell is ready to enter the M phase and begin the process of cell division.

Prophase
The first and longest phase of mitosis, prophase, can take as much as 50-60 percent of the total time to complete mitosis. During prophase, the chromosomes become visible. The centrioles, two tiny structures located in the cytoplasm near the nuclear envelope, separate and take up positions on opposite sides of the nucleus. The centrioles lie in a region called the centrosome that helps to organise the spindle, a fanliek microtubule structure that help separate the chromosomes. During prophase, the condensed chromosomes become attached to fibers in the spindle at a point near the centromere of each chromatid.

Metaphase
The second phase of mitosis, metaphase, often only lasts a few minutes. During metaphase, the chromosomes line up across the center of the cell. Microtubules connect the centromere of each chromosome to the poles of the spindle.

Anaphase
Anaphase is the third phase of mitosis. During anaphase, the centromeres that join the sister chromatids separate, allowing the sister chromatids to separate and become individual chromosomes. The chromosomes continue to move until they have separated into two groups near the poles of the spindle. Anaphase ends when the chromosomes stop moving.

Telophase
Following anaphase is telophase, the fourth and final phase of mitosis. In telophase, the chromosomes, which were distinct and condensed, begin to disperse into a tangle of dense material. A nuclear envelope re-forms around each cluster of chromosomes. The spindle begins to break apart, and a nucleolus becomes visible le in each daughter nucleus. Mitosis is complete. Back to GCSE Science

title: GCSE Science/Cells


text:
GCSE Science/Digestion

The Human Digestive System
Digestion begins inside the mouth, where chewing does 2 things - makes the food easier to swallow and increases the surface area (this helps to speed up digestion). Also inside the mouth, amylase (for digesting starch) can be found, produced by the salivary glands. The gullet then carries food from the mouth to the stomach by its muscular squeezing action called peristalsis.

The stomach does a number of things, including:
 * pummels and churns the food
 * produces protease enzymes to digest protein
 * produces hydrochloric acid which kills bacteria and gives the ideal pH for protease to work.

The liver produces bile which emulsifies fats i.e. breaks them down into small droplets for a larger surface area. This will increase the rate at which the fat is digested by lipase. Bile also neutralizes the acid produced by the stomach to provide ideal alkaline conditions for enzymes in the small intestine. The gall bladder stores the bile made by the liver until it is needed.

The small intestine produces amylase, lipase and protease. The pancreas, a pistol shaped organ, produces the enzymes amylase, lipase and protease and releases them into the small intestine when needed. The enzymes are used to fully digest the food molecules, so that they are small enough to diffuse into the bloodstream. Food molecules diffuse in the small intestine, which is ideal for this purpose. The small intestine walls are very thin so that there is a short diffusion pathway. It is long and folded with villi to increase surface area. There is a rich blood supply to maintain a steep concentration gradient for diffusion.

When all the useful products have diffused into the blood, the remaining waste reaches the large intestine where the majority of the remaining water is absorbed into the blood stream. Finally the waste products leave the body in the form of faeces through the anus.

It is useful to know that the small intestine consists of the duodenum, jejunum and ileum and the large intestine consists of the caecum, colon and rectum in that order. The appendix is a small cul-de-sac at the base of the caecum. Only the terms in italics are needed by most GCSE boards.

How digestion works
The working of the digestive system is based on two things:
 * 1) Muscular Action – The gut is a muscular tube and its squeezing action is very important. It helps to break up the food into very small pieces with a large surface area for enzyme action to take place. It also helps the chemical breakdown of the food, mixing it with various digestive juices, which break down its molecules. The muscles also move the food along the gut from one area of chemical digestion to another.
 * 2) Enzyme Action – enzymes are chemicals which speed up (catalyse) other reactions. They do not actually take part in the reaction or change it in any way except to make it happen faster. Each type of enzyme acts on a specific type of food.

Enzymes
Enzymes are proteins. They are made inside cells. Most of them work inside the cell, but some (e.g. digestive enzymes) work outside the cell. Enzymes are biological catalysts. A catalyst speeds up a chemical reaction. It does not change the final products. A catalyst is not changed by the reaction – therefore it can be used over and over again.

How Enzymes Work
In an enzyme the reactants (things on the left of the equation) are called substrates. An enzyme is a large molecule. It has an indentation on the surface called the active site. The active site has a specific shape which is exactly the right shape for the substrates. When the substrates fit into the active site, they bind to it forming an enzyme/substrate complex. The reaction occurs, and the products are released. This is known as the lock and key hypothesis – the enzyme is the lock and the substrate is the key.

Key features of enzymes

 * 1) They change substrates to products.
 * 2) They are proteins.
 * 3) They are catalysts. Tiny amounts of enzyme can be used over and over again.
 * 4) They have specificity, acting on particular substrate molecules.
 * 5) They are pH sensitive, most work best at pH 7. Proteins can be damaged by high or low pH.
 * 6) Enzyme catalysed reactions go faster as the temperature increases.
 * 7) Enzymes give the fastest reaction at an optimum temperature.
 * 8) They are inactivated at temperatures over 40 degrees C because proteins are denatured at these temperatures so the active site is misshapen.

Enzymes in Digestion
Enzymes are very important in digestion. They help act as catalysts to break down the big molecules (which cannot pass through the gut wall into the blood) into smaller ones (which can diffuse into the blood). Starch, proteins and fats are big molecules. Sugars, amino acids and fatty acids/ glycerol are much smaller.

Amylase enzyme converts starch into simple sugars e.g. glucose.  Protease enzyme converts proteins into amino acids.  Lipase enzyme converts fats into fatty acids and glycerol.  Bile is not an enzyme. However, it emulsifies the fats, breaking it down into tiny droplets. This provides a much larger surface area for lipase enzyme to work on, so that fat is digested more quickly.

Other enzymes
Catalase is an enzyme found in cells that breaks down hydrogen peroxide into water and oxygen.

Key Ideas

 * Large food molecules must be broken down (using enzymes as a catalyst) so that they are small enough to diffuse through the gut wall into the blood.
 * The small intestine is long, filled with bile, has thin walls and a rich blood supply - these features all speed up diffusion.

Test Yourself

 * 1) Name 2 ways in which chewing helps digestion.
 * 2) What organ carries food from mouth to stomach, and how does it do this?
 * 3) Where is bile a) produced? and b) stored?
 * 4) Name the 3 large molecules that cannot diffuse into the blood.
 * 5) Name the 4 small molecules that can diffuse into the blood.
 * 6) Name the 3 enzymes involved in digestion.
 * 7) What are enzymes?
 * 8) Where are they produced?

Answers

 * 1) Chewing aids digestion by making food easier to swallow and providing a larger surface area for amylase (produced by the salivary glands) to work on.
 * 2) The gullet carries food from the mouth to the stomach by peristalsis, a muscular squeezing action.
 * 3) Bile is produced in the liver and stored in the gall bladder
 * 4) Starch, proteins and fats cannot diffuse into the blood
 * 5) Glucose (or another simple sugar), amino acids, fatty acids and glycerol.
 * 6) Amylase (for starch), protease (for protein) and lipase (for fats)
 * 7) speed up chemical processes
 * 8) in the pancreas gall bladder and small intestine (depends on the enzyme)

title: GCSE Science/Digestion


text: Wikijunior talk:Ancient Civilizations/Goths


text: User talk:84.67.215.108

title: User talk:84.67.215.108


text:
Programmed Math/Commutative

An operation is commutitive if and only if the order does not affect the result.

For example, addition is commutitive for the real numbers; thus, if $$a, b$$ are both real:

$$a + b = b + a$$

An operation that is not commutative is subtraction over the reals; ie, the following is not true:

$$a - b = b - a$$

title: Programmed Math/Commutative


text:
Cookbook:Rosemary Bread

Ingredients

 * 1 tbsp active dry yeast
 * 1 cup lukewarm water (105–115°F)
 * 1 tbsp granulated sugar
 * 2 ½ cups unbleached all-purpose flour
 * 1 tsp salt
 * 1 tbsp olive oil
 * 2 tbsp fresh rosemary, chopped
 * 2 tbsp butter

Procedure

 * 1) Place yeast, sugar and water in large bowl and allow to become bubbly.
 * 2) Mix in 2 cups of flour in yeast mixture with salt and 1 tablespoon of the rosemary. Remove to breadboard and knead for 10 minutes. Add the rest of the flour as necessary until dough ball is smooth and elastic.
 * 3) Oil a bowl with olive oil and place dough in it covering with a towel.
 * 4) Let dough rise in a warm place for 1 hour until doubled.
 * 5) Punch down dough and divide in half. Let dough rest for 5–10 minutes.
 * 6) Melt butter and brush over tops of loaves. Sprinkle remaining rosemary over loaves and gently press into surface. Sprinkle lightly with salt.
 * 7) Spray baking pan or cookie sheet with cooking spray. Shape the dough into 2 small oval loaves.
 * 8) Place in preheated 400°F oven for approximately 13–15 minutes until golden brown.

Notes, tips, and variations

 * Loaves can be frozen after cooking to be later thawed and reheated. In this case remove from freezer 1 hour before cooking, and place in a 350°F oven for 5 minutes.

title: Cookbook:Rosemary Bread


text:
Xandros/Manually Adding Launch Icons

 * 1) Right click on the LAUNCH button
 * 2) Choose Applications > System > Menu Editor.
 * 3) Navigate to where you want to add your selection.
 * 4) Click on the symbol which looks like a piece of paper with a star in it.
 * 5) Type the name you wish to call the program in the popup window and press Enter.
 * 6) Now come over to the Command: type box and click on the small file folder on the right.
 * 7) The browser window will now open.
 * 8) Click on My Linux, and then click on All File Systems
 * 9) Click on the '/' directory
 * 10) Click on 'usr' directory
 * 11) Click on 'bin' directory
 * 12) You should now be in /usr/bin directory
 * 13) Locate the name of the program you want to add to the menu selection and click on it.
 * 14) Click on OK
 * 15) You're almost done. Now press CTRL S or click on floppy symbol to save.
 * 16) Now press CTRL Q or select File and then click on Quit to end changes
 * 17) You now have a menu selection added that you can run your program you just installed.

If you wish to put a menu item on the desktop as a shortcut then click on Launch. Click on item from menu. While holding down left mouse button drag it to the desktop. Release the left mouse button(Reverse if you're Left Handed) and the select Link Here from the popup menu selection.

title: Xandros/Manually Adding Launch Icons


text:
Outdoor Survival/Water in the desert

In the situation one is stranded in the desert, there are two essentials to surviving: finding shelter away from the sun and staying hydrated. There are a few sources of water in the desert, which are listed in this article.

Staying hydrated
Foremost, if you have bottled water with you, you should not ration it. Instead, drink it all at once — people have been found dead with water remaining in their bottle. Assuming there are no bodies of freshwater around (such as a river), plants, the air, and animals are the only source of water. Some plants, especially some species of cactus, contain water in a form that can be tapped and drunk directly. More often, however, the moisture in a plant cannot be obtained by any method other than the use of a still, which can retrieve water from the air.

Water can be added to the surrounding air by placing plant parts in the still (but outside the area for capturing the pure water). A simple still can be constructed of plastic sheeting, some rocks, and a cup. Simply dig a hole deep enough to hold the cup, with a couple of inches to spare. The wider the still, the better, since it will have more surface area for water to condense on. Place the cup in the center of the hole and cover the hole with plastic (clear plastic is better than opaque, since it absorbs less heat). Use rocks to secure the edges of the plastic and place a small rock in the center of the plastic sheet to pull it down so that water condensing on the plastic drips into the cup. Such a still does not produce enough water for a person to live on indefinitely, but even a little bit of water can improve one's chances of survival.

If there is no available liquid and you are severely dehydrated, drinking urine can become an extreme survival option.

Not Overhydrating
Any activity or situation that promotes heavy sweating can lead to water intoxication when water is consumed to replace lost fluids. Persons working in extreme heat and/or humidity for long periods must take care to drink and eat in ways that help to maintain electrolyte balance. Even people who are resting quietly in extreme heat or humidity may run the risk of water intoxication if they drink large amounts of water over short periods for rehydration.

What not to drink
Drinking alcoholic beverages will slake your thirst temporarily, but due in part to the diuretic nature of alcohol, will leave you more dehydrated than before. Since alcohol is a poison, the liver aggressively removes it, and a lot of water in the process. Alcohol and water bond covalently, and boiling alcoholic drinks will not remove the alcohol any faster than it will remove the water. Drinking saltwater will lead to water being drained from the body, because of osmosis.

title: Outdoor Survival/Water in the desert


text:
US Income Tax/Personal Deductions

This chapter deals with the deductions that apply to individual taxpayers. The first set of deductions covered are those that are above the line—subtracted from gross income to reach AGI. The other deductions for individuals are below the line—subtracted from AGI to reach taxable income. When calculating below the line deductions, the taxpayer can either use a standard deduction provided by law, or elect to take itemized deductions.

Above the line deductions
The main type of above the line deduction is for business and employment expenses, which are discussed in the chapter on Business Deductions. Several other deductions are allowed "above the line" even though they are not business-related. These deductions are listed in Section 62.

Property losses
Ordinary losses from the sale of property, as detailed in the chapter on Gains and Losses, are deductible "above the line." This makes them preferable to capital losses, as they can be applied directly against income rather than going through the complicated calculations for capital gains taxation.

Interest
Section 163 provides that interest payments are generally deductible. However, interest on "personal" loans, with the exception of home mortgages and student loans, is not deductible.

Interest is generally defined as "rent for borrowed money," so some payments labeled as "interest" may not be considered "interest" for tax purposes. Likewise, some payments are considered to be "interest" despite not being called by that name: "points" and loan origination fees, for instance, are deductible over the term of the loan. Rev. Rul. 69-188, 1969-1 C.B. 54.

"Investment interest," interest for property held for investment (e.g. stocks, bonds, and land) can only be deducted to the extent of net investment income; disallowed investment interest is carried forward and treated as investment interest the following year.

Some interest payments are nondeductible due to the passive activity loss limitation, described in the section on leveraged tax shelters in the previous chapter.

Educational expenses
Educational expenses are deductible if they maintain or improve skills used in a present trade or business, and if they do not qualify an individual for a new trade or business.

This means that the type of education does not determine deductibility: the circumstances of the education do. In Ruehmann v. Commr., T.C. Memo. 1971-157, a student who entered an LLM program after four months of employment as an attorney was allowed to deduct the cost of his degree. But in Wassenaar v. Commr., 72 T.C. 1195 (1979), a student who entered an LLM program immediately after law school was denied a deduction for its cost, on the grounds that he was not employed as an attorney at the time he paid for the classes.

One exception to this rule is when a person takes a job contingent upon completing an educational requirement, as is the case when teachers are hired subject to completing a required degree, or when law school graduates are hired subject to passing the bar exam. In these cases, the cost of their education is not deductible because it is considered a "minimum education requirement" that qualifies the individual for their trade or business.

Personal exemptions
As of 2005, the personal exemption is $3,500 for the taxpayer and each dependent.

Under Section 151(d)(3), personal exemptions "phase out" over a threshold income of $145,950 for single taxpayers and $218,950 for married couples (2005). They fall two percent for each $2,500 or fraction thereof over the threshold, reaching zero at income levels of $268,450 and $341,450 respectively.

A dependent is defined in Section 152 as someone who is reliant on the taxpayer for more than 50% of their support, and either living with or closely related to the taxpayer. Non-resident foreigners cannot be dependents unless they come from a country contiguous with the United States.

Medical expenses
Medical expenses can be deducted to the amount of those expenses which the tax payer has not been reimbursed for and that they exceed 7.5% of the taxpayers adjusted gross income (AGI). (i.e. 100 dollars of unreimbursed expenses for a person with an AGI of 1,000 can be deducted in the amount of 25 [100-1,000*.075]) These deductions are different when calculating Alternative Minimum Tax (AMT) and are subject to phaseout in higher income brackets. See IRS form 1040 Schedule A instructions for more details.

Casualty losses
Casualty losses include losses due to theft, accident, and other "sudden" incidents. A casualty loss may be the loss of an entire piece of property, or it may be in the form of damage to that property.

Casualty losses do not include:

 * Losses compensated for by insurance. But a property owner may claim a casualty loss if their property is covered by insurance but no claim is pursued. Hills v. Commr., 691 F.2d 997 (11th Cir. 1982).
 * Property confiscated under color of law.
 * Losses due to the owner's gross negligence (e.g. setting a house on fire during a domestic dispute). However, loss due to the owner's ordinary negligence (e.g. dropping a diamond ring down the drain) is deductible as a casualty loss.
 * Unrealized declines in property value. See, e.g., Chamales v. Commr., T.C. Memo. 2000-33 (2000) (neighbors of O.J. Simpson not allowed to claim casualty loss for decline in property value due to disorder in neighborhood following Simpson murders).
 * Expenses incidental to the loss, such as legal expenses.

Each casualty loss is only deductible to the extent it exceeds $100, and total casualty losses are only deductible to the extent they exceed 10% of AGI.

Casualty loss can never exceed adjusted basis of the property. If casualty loss is taken for damage to property, the adjusted basis of that property is reduced by the amount of the loss.

Charitable contributions
Charitable contributions are deductible under Section 170. The section imposes a limit on deductible contributions of 50 percent of AGI for individuals (less in the case of certain organizations) and 10 percent of taxable income for corporations.

The donor must have a donative intent in order for the contribution to be deductible. The analysis of donative intent is similar to the analysis used in determining whether a payment is a gift: the purpose of the donation must be "detached and disinterested generosity." See Hernandez v. Commr., 490 U.S. 680 (1989) (payments to Church of Scientology for "auditing" sessions were non-deductible quid pro quo exchanges). If a good or service is provided in exchange for the contribution, the contribution is only deductible to the extent it exceeds the fair market value of that good or service. But a de minimis consideration, worth less than 2 percent of the contribution or $50, need not be subtracted from the donation.

When property is donated to a charity, the value of the donation is considered to be the fair market value of the property, not its adjusted basis. Because of this rule, many taxpayers choose to donate appreciated property to charity, rather than sell it and pay taxes on the gain.

Foreign, state and local taxes
Many non-federal taxes are deductible under Section 164. The main categories are foreign, state and local income taxes; foreign, state and local real property taxes; and state and local personal property taxes. Other types of taxes, such as sales taxes, are generally not deductible.

title: US Income Tax/Personal Deductions


text:
US Income Tax/Tax Credits

Tax credits are applied at the last stage in the tax computation process. They directly reduce the actual tax paid by the taxpayer. This makes them highly preferable to equivalent deductions.

Adoption credit
You may be able to take a tax credit for qualifying expenses paid to adopt an eligible child (including a child with special needs). The adoption credit is an amount subtracted from your tax liability. Although the credit generally is allowed for the year following the year in which the expenses are paid, a taxpayer who paid qualifying expenses in the current year for an adoption which became final in the current year, may be eligible to claim the credit on the current year return. The adoption credit is not available for any reimbursed expense. In addition to the credit, certain amounts reimbursed by your employer for qualifying adoption expenses may be excludable from your gross income.

For both the credit or the exclusion, qualifying expenses include reasonable and necessary adoption fees, court costs, attorney fees, traveling expenses (including amounts spent for meals and lodging while away from home), and other expenses directly related to and for which the principal purpose is the legal adoption of an eligible child. An eligible child must be under 18 years old, or be physically or mentally incapable of caring for himself or herself. The adoption credit or exclusion cannot be taken for a child who is not a United States citizen or resident unless the adoption becomes final. An eligible child is also a child with special needs if he or she is a United States citizen or resident and a state determines that the child cannot or should not be returned to his or her parent's home and probably will not be adopted unless assistance is provided. Under certain circumstances, the amount of your qualified adoption expenses may be increased if you adopted an eligible child with special needs.

The credit and exclusion for qualifying adoption expenses are each subject to a dollar limit and an income limit.

Under the dollar limit the amount of your adoption credit or exclusion is limited to the dollar limit for that year for each effort to adopt an eligible child. If you can take both a credit and an exclusion, this dollar amount applies separately to each. For example, if we assume the dollar limit for the year is $10,000 and you paid $9,000 in qualifying adoption expenses for a final adoption, while your employer paid $4,000 of additional qualifying adoption expenses, you may be able to claim a credit of up to $9,000 and also exclude up to $4,000.

The dollar limit for a particular year must be reduced by the amount of qualifying expenses taken into account in previous years for the same adoption effort.

The income limit on the adoption credit or exclusion is based on your modified adjusted gross income (modified AGI). If your modified AGI is below the beginning phase out amount for the year, the income limit will not affect your credit or exclusion. If your modified AGI is more than the beginning phase out amount for the year, your credit or exclusion will be reduced. If your modified AGI is above the maximum phase out amount for the year, your credit or exclusion will be eliminated.

Generally, if you are married, you must file a joint return to take the adoption credit or exclusion. If your filing status is married filing separately, you can take the credit or exclusion only if you meet special requirements.

To take the credit or exclusion, complete Form 8839, Qualified Adoption Expenses, and attach the form to your Form 1040 or Form 1040A.

title: US Income Tax/Tax Credits


text: Japanese/Vocabulary/Chemistry

title: Japanese/Vocabulary/Chemistry


text:
User:Boneheadmx~enwikibooks

Boneheadmx is currently a student at University of California, Berkeley and a former Bowles Hall President. I joined Wikipedia in the spring of 2005, because I am very interested in the sociological aspects of an internet community such as this one in which members participate by sharing useful information in a cross-referenced database. I am also a member of various other web communities such as Discogs.com, Photo.net, and Beer Advocate.com.

I enjoy learning very much, and I like to browse this site very often, looking up many new articles. I really enjoy learning random pieces of trivia, and enjoying the fine writing of various users exhibited by many of the articles.

Check out my Wikipedia profile Wikipedia:User:Boneheadmx.

Contributions
Articles I have started:
 * Social Deviance - 17 December 2005
 * Social Deviance/What Is Crime And Deviance
 * Social Deviance/Early Theories
 * Social Deviance/Structural Functionalism
 * Social Deviance/Symbolic Interactionism
 * Social Deviance/Power Conflict
 * Social Deviance/Social Control
 * Political Economy - 21 December 2005
 * Political Economy/General
 * Political Economy/Classical Political Economy
 * Political Economy/Modern Political Economy
 * Cookbook:Steamed Pork With Mustard Greens - 1 January 2006

title: User:Boneheadmx~enwikibooks


text:
Social Deviance

The study of Social Deviance is the study of the violation of cultural norms in either formal (criminal) or informal (deviant) contexts.

Social deviance is a phenomenon that has existed in all societies where there have been norms. There are two possibilities for how an individual will act in the face of social norms; conform or violate. There are implicit social norms and explicit social norms. Explicit social norms are not necessarily laws (such as a sign at a computer lab that says food and drink are prohibited). In reality, there is often a blend of conformity and deviance in the ways people behave. Rarely if ever does a person deviate from or conform to all norms. Furthermore, some behaviors in themselves reflect both conformity and deviance at once. Consider breaking the speed limit, which is technically a legal violation, but which is also conformist, particularly on freeways where motorists "go with the flow." That is a critical feature of deviance, conformity, and norms. Relativity abounds. That is, norms can change over time (e.g. women in the paid labor force), depend on situational context (e.g. laughing at a party as opposed to doing so at a funeral), depend on statuses (e.g. an adolescent blowing up neighbors' mailboxes as opposed to an elderly woman doing so), and any number of other factors. But it's not all relative. There are forms of deviance (and certain norms) that are about as universal as anything in the social sciences can be, such as when one maliciously harms a child. In light of the way we think about norms, deviance, and conformity, many thinkers throughout history have tried to explain the causes behind deviance.

A Word About Theories
Social science theories are just what they are: theories. The philosophers who have come up with these theories believe in them because they have made a set of the assumptions by their observations and they have made conclusions based on these assumptions. However, as the reality of the world is open to interpretation, each theory describes the world in its own unique way. No theories are wrong if they are supportable by facts and observations. These theories you will learn are just ways that thinkers have used to describe the world around them. Just remember that you do not have to agree with a particular theory, but you must be able to understand all theories in order to make a conclusion about the world in which you live.

The best way to understand a particular ideology is to think as a philosopher would think. How would believers of a particular theory present a solution to a particular problem? Thinkers in different schools of thought will come up with different answers because of the differences in their assumptions. Make sure you understand how different theorists think.

Most importantly, understand that these theories are constantly being altered, borrowed from, and in some of the cases, discredited completely. Theories are not rules to the world but rather ways to look at the world. A person can look at the world in different perspectives and can combine different assumptions of theories to describe it. No matter how different theories can be, they can almost always be combined because they are almost never mutually exclusive.

Contents

 * 1) What Is Crime And Deviance?: Before we can understand what crime and deviance are, it is necessary to know that crime and deviance are changeable in nature. John Hagan in his book Crime And Disrepute states two theories of describing crime before presenting the most commonly used approach.
 * 2) Early Theories: Before the three classical branches of the sociological approach to deviance, there were early theories in criminology that attempted to define and explain crime in the context of the individual (instead of in the context of the individual as a part of the whole of society). These early theories helped to pave the way for modern sociological explanations of deviance.
 * 3) Structural-Functionalism: The structural-functionalist school of sociology is concerned with macro-level explanations. Therefore, this school is interested primarily in how norms and institutions fit in the study of deviance.
 * 4) Symbolic Interactionism: The symbolic interactionist school of sociology came up as a counterpoint to the structural-functionalist view. This school is interested primarily in individual-to-individual interactions by way of communication through symbols (the symbolic, subjective definitions of objects and ideas in the world; definitions that may hold different meanings for different individuals).
 * 5) Power Conflict Theories: Sociologists and philosophers who take on the power-conflict perspective believe that structural-functionalists and symbolic interactionists do not adequately take into account the use (or abuse) of power within societies. Many thinkers of this school tend to base their explanations of crime from the division of classes and the unequal distribution of power among different groups within the context of the larger group of the society.
 * 6) Social Control: Social control refers to the various means used by a society to bring its members back into line with cultural norms.

title: Social Deviance


text:
User talk:Billsix

what is this book? nothing links to it.... maybe this should be at User:Billsix instead? DettoAltrimenti 04:49, 18 December 2005 (UTC)

title: User talk:Billsix


text:
User:Dna-webmaster~enwikibooks

Please go here instead: Dna-webmaster User Page on Wikipedia

title: User:Dna-webmaster~enwikibooks


text:
User talk:Dna-webmaster~enwikibooks

Please go here instead: Dna-webmaster Talk Page on Wikipedia

Your account will be renamed
Hello,

The developer team at Wikimedia is making some changes to how accounts work, as part of our on-going efforts to provide new and better tools for our users like cross-wiki notifications. These changes will mean you have the same account name everywhere. This will let us give you new features that will help you edit and discuss better, and allow more flexible user permissions for tools. One of the side-effects of this is that user accounts will now have to be unique across all 900 Wikimedia wikis. See the announcement for more information.

Unfortunately, your account clashes with another account also called Dna-webmaster. To make sure that both of you can use all Wikimedia projects in future, we have reserved the name Dna-webmaster~enwikibooks that only you will have. If you like it, you don't have to do anything. If you do not like it, you can pick out a different name.

Your account will still work as before, and you will be credited for all your edits made so far, but you will have to use the new account name when you log in.

Sorry for the inconvenience.

Yours, Keegan Peterzell Community Liaison, Wikimedia Foundation 23:06, 17 March 2015 (UTC)

Renamed
 This account has been renamed as part of single-user login finalisation. If you own this account you can |log in using your previous username and password for more information. If you do not like this account's new name, you can choose your own using this form after logging in: . -- Keegan (WMF) (talk) 04:54, 19 April 2015 (UTC)

title: User talk:Dna-webmaster~enwikibooks


text:
User talk:81.0.182.133

Hey. I suggest you remove large parts of or split up Business Integration Engine 6.0.4 File Tree Structure. It's currently by far the largest module in wikibooks. Would help myself, but I don't know what BIE is. Thanks! —Snargle 07:59, 18 December 2005 (UTC)

Agree - unsure what to remove
Yes, I agree with you, but at the moment I'm a bit unsure what to remove first.

First, let me explain what BIE is: BIE lets you move data between applications that are unable to exchange data by themselves and create automated workflows. Let's say you work at a doctor's office, which is able to output statistical information as comma separated file (CSV) from a proprietary electronic patient record system (EPR), but is unable to adhere to a national XML standard for such information in your country. BIE can automatically convert the CSV file to an XML version, then the XML version can be mapped field by field to the national XML standard. The links between fields can have macros associated with them, to convert strings from lower to upper case, mathematical or logical operations, regex replacement and so on. BIE handles transport between the different systems as well. See http://en.wikibooks.org/wiki/Business_Integration_Engine_or_BIE for the main article.

Second, Brunswick WDI have chosen to include all dependencies in the download package, just install and run "out of the box". Among the dependencies or plugins in BIE parlance are JBoss, Java SDK, and so on.

Third, the problem with BIE is that although BIE is released under the GNU GPL, Brunswick WDI has chosen to sell documentation and services from day one. This would not be a problem if it were not for the fact that BIE has not been updated for a year, and that users who bought the documentation was not very satisfied in the first place. That is why I've started this documentation initiative. Nobody - or very few outsiders - except Brunswick WDI know how the dependencies interact at the moment. I'm pretty sure that most of the files from Java SDK can safely be removed - I just don't know which files MUST be kept yet.

To make a long answer short: yes, I will clean up the File Tree Structure file, as soon as possible, but I think that will be in January. I have removed the Java SDK entries, hoping that this is just a standard installation. I think BIE 6.0.4 or it's dependencies depend on this particular version of Java SDK.

title: User talk:81.0.182.133


text:
Drugs:Fact and Fiction/Adderal

Dosages: 20–100 mg

20 mg: Slightly tweaked, more energy, willingness to work. 50 mg & up: extremely tweaked, endless energy, unstoppable urge to be productive, very concentrated.

Side effects: Dry mouth, increased sweating, teeth grinding, insomnia, diarrhea, shrunken penis, inability to obtain an erection.

title: Drugs:Fact and Fiction/Adderal


text:
Talk:Internet Technologies/Proxy servers

this should be in wikipedia- it's little more than a dictionary definition


text:
Orthopaedic Surgery/Hand and Microsurgery

 * Design and Function
 * Clinical Practice
 * Anatomy
 * Limb Embrology
 * Dorsal Compartments of Wrist
 * Finger Joints
 * Relationships
 * Pathophysiology
 * Intrinsic Minus Hand
 * Intrinsic Plus Hand
 * Lumbrical Plus Finger
 * Swan neck Deformity
 * Boutonniere Deformity
 * Quadriga Effect
 * Compression Neuropathies
 * Introduction
 * Phases of Compression Neuropathy
 * Double Crush Phenomenon
 * Etiology
 * Sensory and Electrical Testing
 * Median Nerve
 * Carpal Tunnel Syndrome
 * Pronator Syndrome
 * Anterior Interosseous Nerve Compression Syndrome
 * Ulnar Nerve
 * Cubital Tunnel Syndrome
 * Ulnar Nerve Syndrome
 * Radial Nerve
 * Radial Nerve Compression at Arm level
 * Posterior Interosseous Nerve Compression Syndrome
 * Radial Tunnel Syndrome
 * Wartenburg's Syndrome
 * Others
 * Suprascapular Nerve Entrapment Syndromes
 * Thoracic Outlet Syndrome
 * Tendon Injuries
 * Extensor Tendons
 * Flexor Tendons
 * Hand Infections
 * Paronychia
 * Felon
 * Human Bite
 * Dog and Cat Bites
 * Suppurative Flexor Tenosynovitis
 * Herpetic Whitlow
 * Deep Potential Space Infections
 * Necrotizing Fascitis
 * Fungal Infection
 * Atypical Mycobacterial Infections
 * Hand Infection and HIV
 * Vascular Disease
 * Evaluation Techniques
 * Compartment Syndrome
 * Volkmann's Ischaemic Contracture
 * Occlusive Vascular Disease
 * Post-Traumatic Vascular Occlusion
 * Embolic Disease
 * Arteritis
 * Thromboangiitis Obliterans
 * Giant Cell Arteritis
 * Takayasu's Arteritis
 * Polyarteritis Nodosa
 * Connective Tissue Disorders
 * Atherosclerosis
 * Vasospastic Disease
 * Pain States
 * Frostbite
 * Microsurgery
 * Traumatic Amputations
 * Care of Amputated Part
 * Favourable Indications for Replantation
 * Unfavourable Indications for Replantation
 * Operative Sequence of Replantation
 * Postoperative Care and Monitoring of Replantation
 * Complications of Replantation
 * Arterial Insufficiency
 * Inadequate Venous Outflow
 * Infection
 * Cold Intolerance
 * Forearm and Arm Replantation
 * Ring Vulsion Injuries
 * Finger Tip Amputations
 * Microsurgery
 * Wound Classification
 * Timing of Wound Coverage
 * Wound Closure
 * Primary Wound Closure
 * Secondary Wound Closure
 * Skin Grafts
 * Flap Reconstruction
 * Types of Flaps
 * Causes of Flap Failure
 * Thumb Reconstruction
 * Microsurgical Bone Reconstruction
 * Microsurgical Joint Transfer
 * Microsurgical Functioning Free Muscle Transfer
 * Reconstruction of Defects over Tibia
 * Wrist Pain
 * Evaluation of Wrist Pain
 * Kinematics
 * Clinical Assessment
 * Radiographic Assessment
 * Arthroscopy
 * Wrist Instability
 * Carpal Instability Dissociative
 * Dorsal Intercalated Segment Instability
 * Volar Intercalated Segment instability
 * Axial Carpal Instability
 * Carpal Instability Non-Dissociative
 * Carpal Instability Combined
 * Perilunate Dislocations
 * Scaphocapitate Syndrome
 * Scaphoid Fracture
 * Scaphoid Non-Union
 * Scapholunate Advanced Collapse
 * Hamate Hook Fracture
 * Scaphoid Trapezium Trapezoid Arthritis
 * Avascular Necrosis of Scaphoid
 * Avascular Necrosis of Capitate
 * Avascular Necrosis of Lunate
 * Triangular Fibrocartilage Complex Abnormalities
 * Anatomy of Triangular Fibrocartilage Complex
 * Traumatic TFCC Lesions
 * Degerative TFCC Lesions
 * Ulnar Stylod Impaction Syndromes
 * Tendinitis
 * DeQuervain's Tendinitis
 * Flexor Carpi Radialis Tendinitis
 * Intersection Syndrome
 * Snapping Extensor Carpi Ulnaris
 * Ganglions
 * Arthritis
 * Osteoarthritis
 * Mucous Cysts
 * DIP Joint OA
 * PIP Joint OA
 * Thumb CMC Joint OA
 * Erosive OA
 * Pulmonary Hypertrophic Osteoarthropathy
 * Inflammatory Arthritis
 * Arthritis Mutilans
 * Rheumatoid Hand
 * Gout
 * Pseudogout
 * Systemic Lupus Erythematous
 * Scleroderma
 * Psoriatic Arthritis in Hand
 * Dupuytren's Disease
 * Nerve Injury
 * Paralytic Hand
 * Tendon Transfers
 * Congenital Hand Disorders
 * Failure of Part Formation
 * Transverse Absence
 * Longitudinal Absence
 * Radial Club Hand
 * Ulnar Club Hand
 * Cleft Hand
 * Failure of Part Differentiation
 * Radioulnar Synostosis
 * Symphalangism
 * Camptodactyly
 * Clinodactyly
 * Flexed Thumb
 * Arthrogrposis
 * Syndactyly
 * Duplication
 * Preaxial Polydactyly
 * Postaxial Polydactyly
 * Central Polydactyly
 * Overgrowth
 * Undergrowth
 * Constriction Ring Syndrome
 * Congenital Dislocation of Radial Head
 * Madelung's Deformity
 * Hand Tumours
 * Benign Tumours
 * Localised Nodular Tenosynovitis
 * Neurolemmoma
 * Glomus Tumour
 * Epidermal Inclusion Cyst
 * Ganglion
 * Calcinosis
 * Djerine-Sottas Disease
 * Turret Exostosis
 * Carpometacarpal Boss
 * Enchondroma
 * Osteoid Osteoma
 * Giant Cell Tumour of Bone
 * Pigmented Subungual Lesions
 * Melanoma
 * Malignancies
 * Nails
 * Structure of Nail
 * Nail Bed Injury
 * Split Nail Deformity
 * Hook Nail Deformity
 * Elbow
 * Anatomy of Elbow
 * Distal Biceps Tendon Rupture
 * Epicondylitis
 * Lateral Epicondylitis
 * Medial Epicondylitis
 * Rheumatoid Elbow
 * Synovectomy
 * Interpostion Arthroplasty
 * Total Elbow Arthroplasty
 * Stiff Elbow
 * Top ten ways to stay out of trouble


text: User talk:202.138.120.65

title: User talk:202.138.120.65


text:
Budget Watch Collecting/Seiko serial numbers

Most Seikos have a relatively simple code--The first letter of the serial number is the last digit of the year, the second is the month, using N for November, D for December. If the production dates of the movement are known, and they were made for less than 10 years this works well. Some movements that were made for a long time are more difficult--The 7009 for instance was made longer than 10 years, so the exact date can be difficult. One clue can be the number of digits--From about 1960 to 1967, Seiko used 7 digit serial numbers. In 1967 and 68, they used both 7 and 6 digit numbers, and from 1969 on, used exclusively 6 digit numbers.