JWST's TEMPLATES for Star Formation: The First Resolved Gas-Phase Metallicity Maps of Dust-Obscured Star-Forming Galaxies at zz ∼\sim 4

We present the first spatially resolved maps of gas-phase metallicity for dust-obscured star-forming galaxies (DSFGs) at $z$ $\sim$ 4, from the JWST TEMPLATES Early Release Science program, derived from NIRSpec integral field unit spectroscopy of the H$\alpha$ and [NII] emission lines. Empirically derived literature optical line calibrations are used to determine that the sources are highly metal rich, with both appearing to display regions of supersolar metallicity, particularly in SPT2147-50. While we cannot rule out shocks or AGN in these regions, we suggest that the two systems have already undergone significant enrichment as a result of their extremely high star-formation rates. Utilising ALMA rest-frame 380$\mu$m continuum and [CI]($^3$P$_2$-$^3$P$_1$) line maps we compare metallicity and gas-to-dust ratio variations in the two galaxies, finding the two to be anticorrelated on highly resolved spatial scales, consistent with various literature studies of $z$ $\sim$ 0 galaxies. The data are indicative of the enormous potential of JWST to probe the enrichment of the interstellar medium on $\sim$kpc scales in extremely dust-obscured systems at $z$ $\sim$ 4 and beyond.Comment: 12 pages, 5 figures, submitted to Ap

TEMPLATES: Direct Abundance Constraints for Two Lensed Lyman-Break Galaxies

Using integrated spectra for two gravitationally lensed galaxies from the JWST TEMPLATES Early Release Science program, we analyze faint auroral lines, which provide direct measurements of the gas-phase chemical abundance. For the brighter galaxy, SGAS1723$+$34 ($z = 1.3293$), we detect the [OIII]$\lambda4363$, [SIII]$\lambda6312$, and [OII]$\lambda\lambda$7320,7330 auroral emission lines, and set an upper limit for the [NII]$\lambda5755$ line. For the second galaxy, SGAS1226$+$21 ($z = 2.925$), we do not detect any auroral lines, and report upper limits. With these measurements and upper limits, we constrain the electron temperatures in different ionization zones within both of these galaxies. For SGAS1723$+$34, where auroral lines are detected, we calculate direct oxygen and nitrogen abundances, finding an N/O ratio consistent with observations of nearby ($z\sim 0$) galaxies. These observations highlight the potent combination of JWST and gravitational lensing to measure faint emission lines in individual distant galaxies and to directly study the chemical abundance patterns in those galaxies.Comment: Submitted to the Astrophysical Journal's Focus Issue on the TEMPLATES JWST Early Release Science Program. 15 pages, 6 figures. Comments welcom

JWST's TEMPLATES for Star Formation: The First Resolved Gas-phase Metallicity Maps of Dust-obscured Star-forming Galaxies at z ∼ 4

We present the first spatially resolved maps of gas-phase metallicity for two dust-obscured star-forming galaxies at z ∼ 4, from the JWST TEMPLATES Early Release Science program, derived from NIRSpec integral field unit spectroscopy of the Hα and [N ii] emission lines. Empirical optical line calibrations are used to determine that the sources are globally enriched to near-solar levels. While one source shows elevated [N ii]/Hα ratios and broad Hα emission consistent with the presence of an active galactic nucleus in a ≳1 kpc region, we argue that both systems have already undergone significant metal enrichment as a result of their extremely high star formation rates. Utilizing Atacama Large Millimeter/submillimeter Array rest-frame 380 μm continuum and [Ci](3P2–3P1) line maps we compare the spatial variation of the metallicity and gas-to-dust ratio in the two galaxies, finding the two properties to be anticorrelated on highly resolved spatial scales, consistent with various literature studies of z ∼ 0 galaxies. The data are indicative of the enormous potential of JWST to probe the enrichment of the interstellar medium on ∼kpc scales in extremely dust-obscured systems at z ∼ 4 and beyond

Taxation of Individuals and Business Entities 2013 Ed.

McGraw-Hill’s Taxation Series continues to provide a unique, innovative, and engaging learning experience for students studying taxation. The breadth of the topical coverage, the storyline approach to presenting the material, the emphasis on the tax and nontax consequences of multiple parties involved in transactions, and the integration of financial and tax accounting topics make this book ideal for the modern tax curriculum. With over 275 schools adopting the 3rd edition, McGraw-Hill’s Taxation of Individuals and Business Entities resonates with instructors who were in need of a bold and innovative approach to teaching tax. 280 professors have contributed 250 book reviews, in addition to 17 focus groups and symposia. These instructors were impressed on the book’s organization, pedagogy, and unique features that are a testament to the grassroots nature of this book’s development

McGraw-Hills taxation of individuals and business entities, 2016 edition, 7th ed./ Edit.: Brian C. Spilker

xxxiv, p. 1.1-1.23 : ill, tab.; 27 cm

McGraw-Hills taxation of business entities, 2016 edition, 7th ed./ Edit.: Brian C. Spilker

xxix, p. 1.1-1.10, ill, tab.; 28 cm

McGraw-Hills taxation of individuals, 2016 edition/ Edit.: Brian C. Spilker

xxxiii, p. 1.1-1.15 : tab.; 27 cm

McGraw-Hills taxation of individuals, 2016 edition/ Edit.: Brian C. Spilker

xxxiii, p. 1.1-1.15 : tab.; 27 cm

McGraw-Hills taxation of business entities, 2016 edition, 7th ed./ Edit.: Brian C. Spilker

xxix, p. 1.1-1.10, ill, tab.; 28 cm

Mcgraw-hills taxation of individuals, 2013 ed./ Edit.: Brian C. Spilker (et al.)

xxxi.: ill.; tab.: 28 cm