26 research outputs found

    Common Sense Recommendations for the Application of Tax Law to Digital Assets

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    In response to the Joint Committee on Taxation’s July 2023 request for comments on application of various Internal Revenue Code sections on digital assets, we propose a consistent set of rules to apply current law to digital assets. We highlight that the underlying economics and characteristics of transactions should be the primary concern for the application of rules and the valuation of digital assets. We believe any digital asset rules should (1) treat classes of digital assets with unique characteristics differently based on their economics, (2) minimize incentives for users to engage in tax-motivated structuring of transactions, and (3) allow the Internal Revenue Service authority to react to and regulate new classes of digital assets as they are created. We do not believe that the unique features of digital assets are a challenge to applying current law or warrant special tax preferred treatment

    Second primary malignancy risk after Hodgkin lymphoma treatment among HIV-uninfected and HIV-infected survivors

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    We compared secondary primary malignancy risk (SPM) in HIV-uninfected and HIV-infected Hodgkin lymphoma (HL) survivors. We used data from the California Cancer Registry on patients diagnosed with HL from 1990 to 2015 (all ages included), and standardized incidence ratios (SIRs) and multivariable competing risk models for analyses. Of 19,667 survivors, 735 were HIV-infected. Compared with the general population, the risk of SPM was increased by 2.66-fold in HIV-infected and 1.92-fold in HIV-uninfected survivors. Among HIV-infected survivors, median time to development of SPM was shorter (5.4 years) than in HIV-uninfected patients (8.1 years). Additionally, the highest risk of SPM was observed <2 years after diagnosis in HIV-infected survivors (SIR = 4.47), whereas risk was highest ≥20 years after diagnosis (SIR = 2.39) in HIV-uninfected survivors. The risk of SPMs persisted for decades and was higher among HIV-infected survivors, suggesting that these patients should benefit from long-term surveillance and cancer prevention practices

    Drowning the pain: Intimate partner violence, and drinking to cope prospectively predict problem drinking

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    The present study examined the longitudinal association among drinking problems, drinking to cope, and degree of intimate partner violence (IPV). Two competing models were tested; the first model posited that drinking to cope leads to greater drinking problems and this subsequently leads to more violence in the relationship (an intoxication-violence model). The second model speculated that violence in the relationship leads to drinking to cope, which in turn leads to greater drinking problems (a self-medication model). Eight hundred and eighteen undergraduate students at a large north-western university participated in the study over a two year period, completing assessments of IPV, alcohol related problems and drinking to cope at five time points over a two year period as part of a larger social norms intervention study. Analyses examined two competing models; Analyses indicated there was support for the self-mediation model, whereby people who have experienced violence have more drinking problems later, and this association is temporally mediated by drinking to cope
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