3,012 research outputs found

    I.R.C. Section 7430 Attorney\u27s Fees: Navigating Section 7430 and a Call for the Final Act

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    The southern regional conference on technology assessment: Summary

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    The proceedings of a conference on technology assessment are presented. A survey of recent Federal activity in technology assessment was discussed initially. Emphasis was placed on state and local activities with respect to technology assessment to include the following subjects: (1) the technology assessment desired by states, (2) organization of technology assessment activities, (3) how to perform technology assessments for less than $5,000, and (4) the preparation of environmental impact statements. Specific application of technology assessment to solid waste management in Connecticut is reported

    C671

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    Acknowledgements: T.L. Harvey, A.B. Broce, and G.L. Greene for contributing current research information; numerous livestock entomologists in research, extension and industry throughout the United StatesDonald E. Mock, Managing insect problems on beef cattle, Kansas State University, May 1997

    C676

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    Donald E. Mock, Lice, mange and other swine insect problems, Kansas State University, May 1997

    The TurboTax Defense

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    This Article analyzes the “TurboTax defense” under section 6664(c) of the Internal Revenue Code. The Article addresses the issue of whether reliance on computer tax software may be permitted as reasonable cause in good faith exempting taxpayers from the accuracy-related penalty of section 6662(a). It suggests (1) the courts have missed an opportunity to clarify when a TurboTax defense is justifiable, (2) the software companies, in conjunction with the IRS, should work together to promote a more equitable, efficient, and effective use of computer tax software, (3) the Treasury should promulgate detailed guidelines or regulations establishing when a TurboTax defense can be used by an individual taxpayer, (4) the IRS should consider offering taxpayers the option of assessing their tax due or refund owing, and (5) the current informal partnership between the software companies and the IRS should be critically assessed to address advances in software technology and increasing taxpayer reliance on commercial tax preparation software

    HUME AND THE INTERACTION OF IDEAS IN THE LONG EIGHTEENTH CENTURY

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    Nuclear Brayton turboalternator-compressor (TAC) conceptual design study

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    A comprehensive analysis and conceptual design study of the turboalternator-compressor components was performed using HeXe as the working fluid. Individual turbine, alternator, compressor, and bearing and seal designs were evaluated. Six turboalternator-compressor TAC configurations were completed. One TAC configuration was evaluated to calculate its performance when operating under new cycle conditions,namely, one higher and one lower turbine inlet temperature and one case with krypton as the working fluid. Based on the results, a TAC configuration that incorporated a radial compressor, a radial turbine, a Lundell Alternator, and gas bearings was selected. A new layout of the TAC was prepared that reflects the cycle state points necessary to accommodate a zirconium hydride moderated reactor and a 400 Hz alternator. The final TAC design rotates at 24,000 rpm and produces 160 kWe, 480V, 3-phase, 400 hertz power

    Revisiting Malthus in Light of Agricultural Biotechnology

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    While the population of the world is continually growing, there are doubts that the food supply will be sufficient to keep pace. Although 14% of the world is undernourished today, an exponentially increasing population could be catastrophic if agricultural production lags too far behind. This paper attempts to forecast agricultural yield given the recent advent of genetically modified crops as a means to see whether this technology has the potential to help supply the world with food in the future. Through regression, a model was developed to make predictions of corn yields as a case study on how biotechnology might affect future agricultural production.Yield, Future, Prediction, Model, Agricultural and Food Policy, Crop Production/Industries, Food Security and Poverty,

    Introduction

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    Stimulus-dependent dynamics of p53 in single cells

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    Many biological networks respond to various inputs through a common signaling molecule that triggers distinct cellular outcomes. One potential mechanism for achieving specific input-output relationships is to trigger distinct dynamical patterns in response to different stimuli. Here we focused on the dynamics of p53, a tumor suppressor activated in response to cellular stress. We quantified the dynamics of p53 in individual cells in response to UV and observed a single pulse that increases in amplitude and duration in proportion to the UV dose. This graded response contrasts with the previously described series of fixed pulses in response to γ-radiation. We further found that while γ-triggered p53 pulses are excitable, the p53 response to UV is not excitable and depends on continuous signaling from the input-sensing kinases. Using mathematical modeling and experiments, we identified feedback loops that contribute to specific features of the stimulus-dependent dynamics of p53, including excitability and input-duration dependency. Our study shows that different stresses elicit different temporal profiles of p53, suggesting that modulation of p53 dynamics might be used to achieve specificity in this network
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