Payments by a Cash Basis Federal Savings and Loan Association to the FSLIC: Are They Deductible

The author is an attorney in a Kansas City, Missouri law firm. His topic is the deductibility for federal income tax purposes of certain premium payments made by federally chartered savings and loan associations to the Federal Savings and Loan Insurance Corporation (FSLIC). Recently his firm was successful in establishing this point before a federal district court, and more recently the Court of Appeals for the Ninth Circuit, re- versing the Tax Court, reached a similar conclusion involving a savings and loan institution chartered under the laws of the state of California. In this article the author urges the correctness of the result in these recent cases while arguing against the reasoning of a published ruling of the Internal Revenue Service which reaches a different conclusion

Cenomanian/Turonian benthic foraminiferal faunas of the Demerara Rise depth transect (ODP Leg 207)

Abstrac

Chemostratigraphy and stratigraphic distribution of keeled planktonic foraminifera in the Cenomanian of the North German Basin

The record of keeled planktonic foraminifera during the Cenomanian in boreal epicontinental basins is discontinuous. Micropalaeontologic and bulk carbonate carbon and oxygen isotope investigations from two cores in the centre of the North German Basin (NGB, Wunstorf, Lower Saxony) showed keeled praeglobotruncanids and rotaliporids to exclusively appear during three stratigraphic intervals of varying duration in the lower and middle Cenomanian. Our new highresolution carbon isotope (\u3b413Ccarb) composite curve shows that keeled foraminifera are absent during the Mid-Cenomanian Event (MCE) I. In the aftermath of MCE I, keeled planktonic foraminifera are present throughout. The data are correlated to previously published sequence stratigraphic models for the NGB. The presence/absence of keeled planktonic foraminifera in the epicontinental NGB is believed to be controlled by sea level and according environmental conditions in the epicontinental basin.In den Cenoman-zeitlichen Abfolgen der epikontinentalen Becken der borealen Kreide lassen sich gekielte planktonische Foraminiferen nicht durchgehend nachweisen. Neue Untersuchungen an zwei Bohrungen aus dem Norddeutschen Becken bei Wunstorf in Niedersachsen zeigen, dass sich die Vorkommen von gekielten Praeglobotruncanen und Rotaliporiden auf drei stratigraphisch klar abtrennbare Intervalle des Untercenomaniums und Mittelcenomaniums beschr\ue4nken. Die hier pr\ue4sentierte neue und hochaufl\uf6sende Kohlenstoffisotopenkurve (\u3b413Ccarb) belegt u ferdem ein Fehlen gekielter planktonischer Foraminiferen w\ue4hrend der positiven C-Isotopen-Exkursion des Mid-Cenomanian Event (MCE) I. Oberhalb des MCE I ist das Vorkommen gekielter planktonischer Foraminiferen kontinuierlich. Die Korrelation unserer Daten mit etablierten sequenzstratigraphischen Untergliederungen f\ufcr das Cenomanium Norddeutschlands weist auf einen Zusammenhang zwischen Meeresspiegelschwankungen und dem Vorkommen gekielter Formen hin. Offensichtlich erm\uf6glichten die Umweltbedingungen w\ue4hrend hoher Meeresspiegelst\ue4nde das Leben gekielter Formen in den Randbecken

Hanle effect in coherent backscattering

We study the shape of the coherent backscattering (CBS) cone obtained when resonant light illuminates a thick cloud of laser-cooled rubidium atoms in presence of a homogenous magnetic field. We observe new magnetic field-dependent anisotropies in the CBS signal. We show that the observed behavior is due to the modification of the atomic radiation pattern by the magnetic field (Hanle effect in the excited state).Comment: 4 pages, 3 figure

Systemic linear polyethylenimine (L‐PEI)‐mediated gene delivery in the mouse

Background Several nonviral vectors including linear polyethylenimine(L‐PEI) confer a pronounced lung tropism to plasmid DNA when injected into the mouse tail vein in a nonionic solution. Methods and results We have optimized this route by injecting 50 µg DNA with excess L‐PEI (PEI nitrogen/DNA phosphate=10) in a large volume of 5% glucose (0.4 ml). In these conditions, 1–5% of lung cells were transfected (corresponding to 2 ng luciferase/mg protein), the other organs remaining essentially refractory to transfection (1–10 pg luciferase/mg protein).β‐Galactosidase histochemistry confirmed alveolar cells, including pneumocytes, to be the main target, thus leading to the puzzling observation that the lung microvasculature must be permeable to cationic L‐PEI/DNA particles of ca 60 nm. A smaller injected volume, premixing of the complexes with autologous mouse serum, as well as removal of excess free L‐PEI, all severely decreased transgene expression in the lung. Arterial or portal vein delivery did not increase transgene expression in other organs. Conclusions These observations suggest that effective lung transfection primarily depends on the injection conditions: the large nonionic glucose bolus prevents aggregation as well as mixing of the cationic complexes and excess free L‐PEI with blood. This may favour vascular leakage in the region where the vasculature is dense and fragile, i.e. around the lung alveoli. Cationic particles can thus reach the epithelium from the basolateral side where their receptors (heparan sulphate proteoglycans) are abundant

Coherent backscattering of light by atoms in the saturated regime

We present the first calculation of coherent backscattering with inelastic scattering by saturated atoms. We consider the scattering of a quasi-monochromatic laser pulse by two distant atoms in free space. By restricting ourselves to scattering of two photons, we employ a perturbative approach, valid up to second order in the incident laser intensity. The backscattering enhancement factor is found to be smaller than two (after excluding single scattering), indicating a loss of coherence between the doubly scattered light emitted by both atoms. Since the undetected photon carries information about the path of the detected photon, the coherence loss can be explained by a which-path argument, in analogy with a double-slit experiment.Comment: 16 pages, 10 figure