Recent Developments in Individual Taxation

The article focuses on developments affecting individual taxation in the U.S. It says that the Small Business and Work Opportunity Tax Act of 2007 raised the age requirements for Sec. 1(g) effective for tax years after May 2007. It notes that final regulations on the child and dependent care credit clarify that expenses for a child in kindergarten or higher grades do not qualify for the credit. Recommendations in the report Reducing the Federal Tax Gap: A Report on Improving Voluntary Compliance are cited, such as enhancement of taxpayer service

Bamboo tea: reduction of taxonomic complexity and application of DNA diagnostics based on rbcL and matk sequence data

Background Names used in ingredient lists of food products are trivial and in their nature rarely precise. The most recent scientific interpretation of the term bamboo (Bambusoideae, Poaceae) comprises over 1,600 distinct species. In the European Union only few of these exotic species are well known sources for food ingredients (i.e., bamboo sprouts) and are thus not considered novel foods, which would require safety assessments before marketing of corresponding products. In contrast, the use of bamboo leaves and their taxonomic origin is mostly unclear. However, products containing bamboo leaves are currently marketed. Methods We analysed bamboo species and tea products containing bamboo leaves using anatomical leaf characters and DNA sequence data. To reduce taxonomic complexity associated with the term bamboo, we used a phylogenetic framework to trace the origin of DNA from commercially available bamboo leaves within the bambusoid subfamily. For authentication purposes, we introduced a simple PCR based test distinguishing genuine bamboo from other leaf components and assessed the diagnostic potential of rbcL and matK to resolve taxonomic entities within the bamboo subfamily and tribes. Results Based on anatomical and DNA data we were able to trace the taxonomic origin of bamboo leaves used in products to the genera Phyllostachys and Pseudosasa from the temperate “woody” bamboo tribe (Arundinarieae). Currently available rbcL and matK sequence data allow the character based diagnosis of 80% of represented bamboo genera. We detected adulteration by carnation in four of eight tea products and, after adapting our objectives, could trace the taxonomic origin of the adulterant to Dianthus chinensis (Caryophyllaceae), a well known traditional Chinese medicine with counter indications for pregnant women

Individual Taxation Report

Recent developments affecting taxation of individuals, including legislation, regulations, and IRS guidance, are presented in Code section order

Individual Taxation: Digest of Recent Developments

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 extended the current individual income tax rates on ordinary income and the rates on qualified dividend and capital gains income for two years through 2012. * The IRS, changing its long-standing position, ruled that debt on a mortgage loan used to acquire, construct, or substantially improve a qualified residence, to the extent it exceeds $1 million, qualifies as home equity indebtedness, and thus the interest on up to$100,000 of that debt is deductible as an itemized deduction. * The Tax Court held that the Sec. 121 exclusion of gain from the sale of a principal residence applied only to the home that the taxpayer used as a principal residence and not to a replacement home built on the site of the home that was used as a principal residence. * In two cases, the Tax Court held that a taxpayer was not entitled to a charitable deduction for the donation of a home to a fire department for use in live fire-training exercises

Year-End Individual Taxation Report

Several actions by Congress and the IRS aimed to reduce improper claims of the earned income tax credit by increasing preparer penalties and due diligence procedures. * Litigation over restricted stock-based compensation focused on the proper date of the stock\u27s market valuation and the effect of company and SEC restrictions on disposition of the stock. * The Tax Court applied the IRS\u27s recent practice of allowing professional gamblers to deduct ordinary and reasonable nonwagering business expenses over their gambling winnings, overturning a 1951 case holding. * The Tax Court also held that limited partners of a limited partnership who perform services for the partnership in their capacity as partners may be liable for self-employment taxes despite a general statutory exemption from self-employment income for limited partners\u27 income. Reprinted by permission of the publisher

Trypanosoma brucei aquaglyceroporin 2 is a high-affinity transporter for pentamidine and melaminophenyl arsenic drugs and the main genetic determinant of resistance to these drugs.

OBJECTIVES: Trypanosoma brucei drug transporters include the TbAT1/P2 aminopurine transporter and the high-affinity pentamidine transporter (HAPT1), but the genetic identity of HAPT1 is unknown. We recently reported that loss of T. brucei aquaglyceroporin 2 (TbAQP2) caused melarsoprol/pentamidine cross-resistance (MPXR) in these parasites and the current study aims to delineate the mechanism by which this occurs. METHODS: The TbAQP2 loci of isogenic pairs of drug-susceptible and MPXR strains of T. brucei subspecies were sequenced. Drug susceptibility profiles of trypanosome strains were correlated with expression of mutated TbAQP2 alleles. Pentamidine transport was studied in T. brucei subspecies expressing TbAQP2 variants. RESULTS: All MPXR strains examined contained TbAQP2 deletions or rearrangements, regardless of whether the strains were originally adapted in vitro or in vivo to arsenicals or to pentamidine. The MPXR strains and AQP2 knockout strains had lost HAPT1 activity. Reintroduction of TbAQP2 in MPXR trypanosomes restored susceptibility to the drugs and reinstated HAPT1 activity, but did not change the activity of TbAT1/P2. Expression of TbAQP2 sensitized Leishmania mexicana promastigotes 40-fold to pentamidine and >1000-fold to melaminophenyl arsenicals and induced a high-affinity pentamidine transport activity indistinguishable from HAPT1 by Km and inhibitor profile. Grafting the TbAQP2 selectivity filter amino acid residues onto a chimeric allele of AQP2 and AQP3 partly restored susceptibility to pentamidine and an arsenical. CONCLUSIONS: TbAQP2 mediates high-affinity uptake of pentamidine and melaminophenyl arsenicals in trypanosomes and TbAQP2 encodes the previously reported HAPT1 activity. This finding establishes TbAQP2 as an important drug transporter

Benzoxaborole treatment perturbs S-adenosyl-L-methionine metabolism in Trypanosoma brucei

The parasitic protozoan Trypanosoma brucei causes Human African Trypanosomiasis and Nagana in other mammals. These diseases present a major socio-economic burden to large areas of sub-Saharan Africa. Current therapies involve complex and toxic regimens, which can lead to fatal side-effects. In addition, there is emerging evidence for drug resistance. AN5568 (SCYX-7158) is a novel benzoxaborole class compound that has been selected as a lead compound for the treatment of HAT, and has demonstrated effective clearance of both early and late stage trypanosomiasis in vivo. The compound is currently awaiting phase III clinical trials and could lead to a novel oral therapeutic for the treatment of HAT. However, the mode of action of AN5568 in T. brucei is unknown. This study aimed to investigate the mode of action of AN5568 against T. brucei, using a combination of molecular and metabolomics-based approaches.Treatment of blood-stage trypanosomes with AN5568 led to significant perturbations in parasite metabolism. In particular, elevated levels of metabolites involved in the metabolism of S-adenosyl-L-methionine, an essential methyl group donor, were found. Further comparative metabolomic analyses using an S-adenosyl-L-methionine-dependent methyltransferase inhibitor, sinefungin, showed the presence of several striking metabolic phenotypes common to both treatments. Furthermore, several metabolic changes in AN5568 treated parasites resemble those invoked in cells treated with a strong reducing agent, dithiothreitol, suggesting redox imbalances could be involved in the killing mechanism

Genome-wide meta-analysis of phytosterols reveals five novel loci and a detrimental effect on coronary atherosclerosis

Phytosterol serum concentrations are under tight genetic control. The relationship between phytosterols and coronary artery disease (CAD) is controversially discussed. We perform a genome-wide meta-analysis of 32 phytosterol traits reflecting resorption, cholesterol synthesis and esterification in six studies with up to 9758 subjects and detect ten independent genome-wide significant SNPs at seven genomic loci. We confirm previously established associations at ABCG5/8 and ABO and demonstrate an extended locus heterogeneity at ABCG5/8 with different functional mechanisms. New loci comprise HMGCR, NPC1L1, PNLIPRP2, SCARB1 and APOE. Based on these results, we perform Mendelian Randomization analyses (MR) revealing a risk-increasing causal relationship of sitosterol serum concentrations and CAD, which is partly mediated by cholesterol. Here we report that phytosterols are polygenic traits. MR add evidence of both, direct and indirect causal effects of sitosterol on CAD

Organotypic Co-Cultures as a Novel 3D Model for Head and Neck Squamous Cell Carcinoma

Background: Head and neck squamous cell carcinomas (HNSCC) are phenotypically and molecularly heterogeneous and frequently develop therapy resistance. Reliable patient-derived 3D tumor models are urgently needed to further study the complex pathogenesis of these tumors and to overcome treatment failure. Methods: We developed a three-dimensional organotypic co-culture (3D-OTC) model for HNSCC that maintains the architecture and cell composition of the individual tumor. A dermal equivalent (DE), composed of healthy human-derived fibroblasts and viscose fibers, served as a scaffold for the patient sample. DEs were co-cultivated with 13 vital HNSCC explants (non-human papillomavirus (HPV) driven, n = 7; HPV-driven, n = 6). Fractionated irradiation was applied to 5 samples (non-HPV-driven, n = 2; HPV-driven n = 3). To evaluate expression of ki-67, cleaved caspase-3, pan-cytokeratin, p16INK4a, CD45, ∝smooth muscle actin and vimentin over time, immunohistochemistry and immunofluorescence staining were performed Patient checkup data were collected for up to 32 months after first diagnosis. Results: All non-HPV-driven 3D-OTCs encompassed proliferative cancer cells during cultivation for up to 21 days. Proliferation indices of primaries and 3D-OTCs were comparable and consistent over time. Overall, tumor explants displayed heterogeneous growth patterns (i.e., invasive, expansive, silent). Cancer-associated fibroblasts and leukocytes could be detected for up to 21 days. HPV DNA was detectable in both primary and 3D-OTCs (day 14) of HPV-driven tumors. However, p16INK4a expression levels were varying. Morphological alterations and radioresistant tumor cells were detected in 3D-OTC after fractionated irradiation in HPV-driven and non-driven samples. Conclusions: Our 3D-OTC model for HNSCC supports cancer cell survival and proliferation in their original microenvironment. The model enables investigation of invasive cancer growth and might, in the future, serve as a platform to perform sensitivity testing upon treatment to predict therapy response

BioOK – a Comprehensive System for Analysis and Risk Assessment of Genetically Modified Plants

Gentechnisch veränderte (GV) Pflanzen müssen im Rahmen des Zulassungsverfahrens in der EU auf ihre potentiellen Auswirkungen auf die Umwelt und die mensch­liche oder tierische Gesundheit analysiert werden. Der gegenwärtige Zulassungsprozess ist ein Konglo­merat verschiedenster Analysemethoden und extrem zeit- und kostenaufwendig. Das Anliegen von BioOK als ein multidisziplinäres wissenschaftliches Netzwerk ist die Entwicklung von maßgeschneiderten Ansätzen zur Risikoanalyse von GV Pflanzen auf der Grundlage von Ursache-Wirkungs­hypothesen mit dem Ziel des Aufbaus eines effektiven und qualifizierten Risikobewertungssystems. Die Forschungsaktivitäten von BioOK zielen auf einen Paradigmenwechsel im aktuellen Zulassungsprozess. Sie basieren auf einem modularen System, das alle Aspekte des Risikomanagements umfasst: molekulare Charakterisierung, Inhaltsstoffanalyse, agronomische Eigenschaften, Ziel- und Nichtzielorganismen, Boden und Mikroorganismen, Toxikologie, Allergenität und Überwachung nach Markt­einführung, wobei jeder Modul unterschiedliche Analysemethoden beinhaltet. Die durch BioOK angestrebte Reform des Risikobewertungsprozesses von GV Pflanzen umfasst zwei Phasen: zunächst die Optimierung der Analysemethoden selbst und dann die Etablierung eines Entscheidungsunterstützungssystems (Test Decision System – DSS), basierend auf biologischen Schwankungsbreiten (baselines), Zeigermerkmalen (indicators) und Grenzwerten (thresholds) für jede Analysemethode. BioOK hat in einer ersten Entwicklungsphase bereits optimierte Testmethoden entwickelt: Für die Inhaltsstoffanalyse wurde die Untersuchung auf substantielle Äquivalenz durch GC-MS, LC-MS und HPLC/RI Methoden vereinfacht. Ein neu eingeführtes Analyseschema zur Ermittlung potentieller Effekte von GV Pflanzen auf den Boden kombiniert ein in vitro System zur Beprobung von Rhizodepositaten von Pflanzen, die unter kontrollierten Umweltbedingen gewachsen sind, sowie die entsprechenden Bodentypen und deren Charakterisierung mit offenen und hochsensitiven molekular-chemischen Screening und Fingerprinting-Methoden. Ein neues in vitro System zur Simulation des Transports von Substanzen aus dem Darm ins Blut, das das Risiko der Aufnahme durch Mensch oder Tier zu einem frühen Zeitpunkt misst, wurde entwickelt. Um die Effektivität und Reproduzierbarkeit von Probenahmen an der Pflanze zu erhöhen, wird ein genau definiertes Probenahmeschema entwickelt. Schließlich, in Ergänzung der aktuellen Methodik zur Allgemeinen Überwachung (General Surveillance) von GV Pflanzen im Anbau, wurde eine Herangehensweise zur Abschätzung der Notwendigkeit für ein europaweites fallspezifisches (Case Specific) Monitoring beruhend auf Ursache-Wirkungsszenarien, erarbeitet. Die zweite Phase der BioOK F&E-Arbeiten konzentriert sich auf die Entwicklung eines Entscheidungsunterstützungssystems (Decision Support System, DSS). Dazu wird ein computergestütztes System implementiert, in dem alle standardisierten und validierten Methoden zu einem Entscheidungsbaum mit Knotenpunkten, definiert über biologische Schwankungsbreiten und potentielle Risiken definierenden Grenzwerten für Zeigermerkmale, zusammengeführt sind.    Genetically modified (GM) plants have to be analyzed for their potential impacts on the environment and on human or animal health before authorisation by the EU. The approval process currently refers to a conglomeration of diverse analytical methods and is intensive in time and costs. The intention of BioOK as a multidisciplinary scientific network is the development of tailor-made approaches for GM plants based on a cause-effect hypothesis to obtain an effective and qualified risk assessment system. The research activity of BioOK aims to renew the current approval process. It is based on a modular system covering all aspects of risk assessment: molecular characterisation, compound analysis, agronomic traits, target and non-target organisms, soil and micro organisms, toxicology, allergenicity and post-market monitoring, each module containing several test methods. The renewal of the risk assessment procedure intended by BioOK consists of two phases: first the optimization of test methods and second the establishment of a decision support system (DSS) based on baselines, indicators and thresholds developed for each of the methods. Optimized test methods have been developed mainly during the first phase: For compound analysis methods have been developed to ease the analysis of substantial equivalence of the events by GC-MS, LC-MS and HPLC/RI. A newly introduced testing scheme for the detection of potential effects of GM plants on soil combines an in-vitro system to collect rhizodeposits from plants grown under controlled environmental conditions and the correspon­ding bulk soil, and their characterisation by untargeted and highly sensitive molecular-chemical screening and fingerprinting technique. A novel in vitro system simula­ting the transport of substances from the gut into the blood that detects the risk of incorporation in human or animal at an early time point was developed. In order to increase the effectiveness and reproducibility of the sampling procedure we developed a valid defined sampling scheme. Finally, complementing the actual General Surveillance methodology, an approach for a Europe-wide case specific monitoring referring to cause-effect sce­narios was developed. The second phase concentrates on the development of a Decision Support System (DSS). A computer-based system will implement and merge all standardized methods in a decision tree system following decision rules defined by baseline and thresholds for indicators.   &nbsp