Tax Incidents of Private Annuities

One can best describe a private annuity by stating what it is not: It is not purchased from a commercial underwriter, but from a person, who, in the ordinary course of his business, does not write annuity contracts. It does not contain a secured promise to perform. In all other respects, the private annuity resembles commercial annuities in that the annuitant transfers cash or other property in exchange for a promise of the transferee (obligor) to make periodic payments of money either for a term of years or for the life of the annuitant. One writer\u27 would fragment such a purchase into two transactions-a sale of property and the purchase of an annuity. However, there seems to be no particular tax advantage in characterizing a private annuity in this manner. While the use of

Space Station Freedom pressurized element interior design process

The process used to develop the on-orbit working and living environment of the Space Station Freedom has some very unique constraints and conditions to satisfy. The goal is to provide maximum efficiency and utilization of the available space, in on-orbit, zero G conditions that establishes a comfortable, productive, and safe working environment for the crew. The Space Station Freedom on-orbit living and working space can be divided into support for three major functions: (1) operations, maintenance, and management of the station; (2) conduct of experiments, both directly in the laboratories and remotely for experiments outside the pressurized environment; and (3) crew related functions for food preparation, housekeeping, storage, personal hygiene, health maintenance, zero G environment conditioning, and individual privacy, and rest. The process used to implement these functions, the major requirements driving the design, unique considerations and constraints that influence the design, and summaries of the analysis performed to establish the current configurations are described. Sketches and pictures showing the layout and internal arrangement of the Nodes, U.S. Laboratory and Habitation modules identify the current design relationships of the common and unique station housekeeping subsystems. The crew facilities, work stations, food preparation and eating areas (galley and wardroom), and exercise/health maintenance configurations, waste management and personal hygiene area configuration are shown. U.S. Laboratory experiment facilities and maintenance work areas planned to support the wide variety and mixtures of life science and materials processing payloads are described

Richard Grant to W.L. Treadwell, 29 October 1852

https://egrove.olemiss.edu/aldrichcorr_c/1049/thumbnail.jp

Richard Grant to L.W. Treadwell, 26 September 1851

https://egrove.olemiss.edu/aldrichcorr_c/1006/thumbnail.jp

Wintertime local circulations in northwestern Colorado

May 1990.Includes bibliographical references.Sponsored by National Science Foundation ATM-8407543.Sponsored by National Science Foundation ATM-8519370.Sponsored by National Science Foundation ATM-8404776.Sponsored by National Science Foundation ATM-8813345.Sponsored by the Bureau of Reclamation

Spatial Diffusion

This volume is about how we come to have the culture and ideas we have. Most social and economic change is a direct consequence of the diffusion of some idea or phenomenon. Ideas become diffused through society in a regular manner, and because of this regularity their diffusion can often be analyzed and even predicted. The same analytical framework applied to describe and predict the spread of some cultural or human phenomenon, such as political turmoil, can also be applied to an analysis of the spread of disease. The authors chronicle the evolution of ideas for analyzing, simulating, and forecasting the diffusion of phenomena. The goal is to contribute a synthesis of the roles of time and space, how they interdependently govern the diffusion of phenomena, and how such an understanding could be used to enhance the scientific predictability of diffusion in a wide array of contexts. SCIENTIFIC GEOGRAPHY SERIES, Grant Ian Thrall, editor.https://researchrepository.wvu.edu/rri-web-book/1015/thumbnail.jp

Single nucleotide polymorphisms (SNPs) are highly conserved in rhesus (Macaca mulatta) and cynomolgus (Macaca fascicularis) macaques

Background: Macaca fascicularis (cynomolgus or longtail macaques) is the most commonly used nonhuman primate in biomedical research. Little is known about the genomic variation in cynomolgus macaques or how the sequence variants compare to those of the well-studied related species, Macaca mulatta (rhesus macaque). Previously we identified single nucleotide polymorphisms (SNPs) in portions of 94 rhesus macaque genes and reported that Indian and Chinese rhesus had largely different SNPs. Here we identify SNPs from some of the same genomic regions of cynomolgus macaques (from Indochina, Indonesia, Mauritius and the Philippines) and compare them to the SNPs found in rhesus. Results: We sequenced a portion of 10 genes in 20 cynomolgus macaques. We identified 69 SNPs in these regions, compared with 71 SNPs found in the same genomic regions of 20 Indian and Chinese rhesus macaques. Thirty six (52%) of the M. fascicularis SNPs were overlapping in both species. The majority (70%) of the SNPs found in both Chinese and Indian rhesus macaque populations were also present in M. fascicularis. Of the SNPs previously found in a single rhesus population, 38% (Indian) and 44% (Chinese) were also identified in cynomolgus macaques. In an alternative approach, we genotyped 100 cynomolgus DNAs using a rhesus macaque SNP array representing 53 genes and found that 51% (29/57) of the rhesus SNPs were present in M. fascicularis. Comparisons of SNP profiles from cynomolgus macaques imported from breeding centers in China (where M. fascicularis are not native) showed they were similar to those from Indochina. Conclusion: This study demonstrates a surprisingly high conservation of SNPs between M. fascicularis and M. mulatta, suggesting that the relationship of these two species is closer than that suggested by morphological and mitochondrial DNA analysis alone. These findings indicate that SNP discovery efforts in either species will generate useful resources for both macaque species. Identification of SNPs that are unique to regional populations of cynomolgus macaques indicates that location-specific SNPs could be used to distinguish monkeys of uncertain origin. As an example, cynomolgus macaques obtained from 2 different breeding centers in China were shown to have Indochinese ancestry.This work was supported by grants RR00163 and RR00166, from the National Center for Research Resources, National Institutes of Health

How to reduce heat stress in dairy cattle (1993)

Reviewed October 1993