All in the Family as a Single Shareholder of an S Corporation

Subject to a few exceptions, a corporation that has elected to be taxed under subchapter S of chapter 1 of subtitle A of title 26 of the United States tax code is not taxed on its net income. Instead, the income, deductions, credits, and other tax items of an S corporation pass through to its shareholders on a pro rata basis. To qualify for subchapter S treatment, an electing corporation must satisfy the requirements that are set forth in section 1361, one of which is that the corporation can have no more than 100 shareholders. One aspect of that requirement is the focus of this article

Cross-modal cue effects in motion processing

The everyday environment brings to our sensory systems competing inputs from different modalities. The ability to filter these multisensory inputs in order to identify and efficiently utilize useful spatial cues is necessary to detect and process the relevant information. In the present study, we investigate how feature-based attention affects the detection of motion across sensory modalities. We were interested to determine how subjects use intramodal, cross-modal auditory, and combined audiovisual motion cues to attend to specific visual motion signals. The results showed that in most cases, both the visual and the auditory cues enhance feature-based orienting to a transparent visual motion pattern presented among distractor motion patterns. Whereas previous studies have shown cross-modal effects of spatial attention, our results demonstrate a spread of cross-modal feature-based attention cues, which have been matched for the detection threshold of the visual target. These effects were very robust in comparisons of the effects of valid vs. invalid cues, as well as in comparisons between cued and uncued valid trials. The effect of intramodal visual, cross-modal auditory, and bimodal cues also increased as a function of motion-cue salience. Our results suggest that orienting to visual motion patterns among distracters can be facilitated not only by intramodal priors, but also by feature-based cross-modal information from the auditory system.First author draf

Where's the Doughnut? LBV bubbles and Aspherical Fast Winds

In this paper we address the issue of the origin of LBV bipolar bubbles. Previous studies have explained the shapes of LBV nebulae, such as $\eta$ Car, by invoking the interaction of an isotropic fast wind with a previously deposited, slow aspherical wind (a ``slow torus''). In this paper we focus on the opposite scenario where an aspherical fast wind expands into a previously deposited isotropic slow wind. Using high resolution hydrodynamic simulations, which include the effects of radiative cooling, we have completed a series of numerical experiments to test if and how aspherical fast winds effect wind blown bubble morphologies. Our experiments explore a variety of models for the latitudinal variations of fast wind flow parameters. The simulations demonstrate that aspherical fast winds can produce strongly bipolar outflows. In addition the properties of outflows recover some important aspects of LBV bubbles which the previous "slow torus" models can not.Comment: 23 pages, 6 figures, to appear the Astrophysical Journa

Hiding Single Photons With Spread Spectrum Technology

We describe a proof-of-principal experiment demonstrating the use of spread spectrum technology at the single photon level. We show how single photons with a prescribed temporal shape, in the presence of interfering noise, may be hidden and recovered.Comment: 4 pages, 5 figures

A Survey for Transient Astronomical Radio Emission at 611 MHz

We have constructed and operated the Survey for Transient Astronomical Radio Emission (STARE) to detect transient astronomical radio emission at 611 MHz originating from the sky over the northeastern United States. The system is sensitive to transient events on timescales of 0.125 s to a few minutes, with a typical zenith flux density detection threshold of approximately 27 kJy. During 18 months of around-the-clock observing with three geographically separated instruments, we detected a total of 4,318,486 radio bursts. 99.9% of these events were rejected as locally generated interference, determined by requiring the simultaneous observation of an event at all three sites for it to be identified as having an astronomical origin. The remaining 3,898 events have been found to be associated with 99 solar radio bursts. These results demonstrate the remarkably effective RFI rejection achieved by a coincidence technique using precision timing (such as GPS clocks) at geographically separated sites. The non-detection of extra-solar bursting or flaring radio sources has improved the flux density sensitivity and timescale sensitivity limits set by several similar experiments in the 1970s. We discuss the consequences of these limits for the immediate solar neighborhood and the discovery of previously unknown classes of sources. We also discuss other possible uses for the large collection of 611 MHz monitoring data assembled by STARE.Comment: 24 pages, 6 figures; to appear in PAS

Trophic relationships between palms and bruchids (Coleoptera: Bruchidae: Pachymerini) in Peruvian Amazonia

Qualitative and quantitative host plant data are provided for palm bruchids in a part of Amazonia from where previously few or no data were available. The host range and geographical distribution of several species are extended. The role of fruit structure on susceptibility to bruchid infestation and fruit maturity on oviposition site selection is discussed. The importance of mesologic conditions, particularly in areas subjected to flooding, on population dynamics of palm seed beetles is stressed. A specialist parasitoid of Caryoborus serripes, which is a specific predator of Astrocaryum nuts, is recorded for the first time; a trichogrammatid parasitic on the eggs of the same bruchid is also identified

Magnetic Collimation in PNe

Recent studies have focused on the the role of initially weak toroidal magnetic fields embedded in a stellar wind as the agent for collimation in planetary nebulae. In these models the wind is assumed to be permeated by a helical magnetic field in which the poloidal component falls off faster than the toroidal component. The collimation only occurs after the wind is shocked at large distances from the stellar source. In this paper we re-examine assumptions built into this ``Magnetized Wind Blown Bubble'' (MWBB) model. We show that a self-consistent study of the model leads to a large parameter regime where the wind is self-collimated before the shock wave is encountered. We also explore the relation between winds in the MWBB model and those which are produced via magneto-centrifugal processes. We conclude that a more detailed examination of the role of self-collimation is needed in the context of PNe studies

Trophic relationships between palms and bruchids (Coleoptera: Bruchidae: Pachymerini) in Peruvian Amazonia

Qualitative and quantitative host plant data are provided for palm bruchids in a part of Amazonia from where previously few or no data were available. The host range and geographical distribution of several species are extended. The role of fruit structure on susceptibility to bruchid infestation and fruit maturity on oviposition site selection is discussed. The importance of mesologic conditions, particularly in areas subjected to flooding, on population dynamics of palm seed beetles is stressed. A specialist parasitoid of Caryoborus serripes, which is a specific predator of Astrocaryum nuts, is recorded for the first time; a trichogrammatid parasitic on the eggs of the same bruchid is also identified

Chaotic motion of space charge wavefronts in semiconductors under time-independent voltage bias

A standard drift-diffusion model of space charge wave propagation in semiconductors has been studied numerically and analytically under dc voltage bias. For sufficiently long samples, appropriate contact resistivity and applied voltage - such that the sample is biased in a regime of negative differential resistance - we find chaos in the propagation of nonlinear fronts (charge monopoles of alternating sign) of electric field. The chaos is always low-dimensional, but has a complex spatial structure; this behavior can be interpreted using a finite dimensional asymptotic model in which the front (charge monopole) positions and the electrical current are the only dynamical variables.Comment: 12 pages, 8 figure