14,892 research outputs found
A structural, spectroscopic and theoretical study of the triphenylphosphine chalcogenide complexes of tungsten carbonyl, [W(XPPh3)(CO)5], X=O, S, Se
The series [W(XPPh3)(CO)5], X=O, S, Se has been structurally determined by X-ray crystallography and fully characterised spectroscopically to provide data for comparing the bonding of the Ph3PX ligands to the metal. The P-X-W angles are 134.3°, 113.2° and 109.2°, respectively, for X=O, S, Se. The bonding has been analysed using EHMO calculations which suggest that lower P-X-W angles depend on the relative importance of σ-bonding, which in turn depends on the chalcogen in the order X=Se > S > O. The effect is enhanced by lower energies of the metal σ and π orbital energies
Excitability changes induced in rat neo-cortical neurons by the selective blockade of a low KM, Ca2+/calmodulin-independent cAMP-phosphodiesterase.
Holman v. Commissioner: A Death Knell for the Tax Value of Transfer Restrictions in Family Limited Partnerships?
This Article examines a recent United States court of appeals case concerning section 2703, Holman v. Commissioner,7 and some earlier cases, including a few under the 1958 regulation, that are relevant to Holman. The purpose of this Article is to explain the current state of the law with respect to buy-sell type agreements and their influence on setting the transfer tax value. The Article begins with a discussion of the relevant Code and Regulations, focusing on section 2703 and its legislative history. The Article then follows with a look at some of the relevant case law and an in-depth look at Holman and ends with an analysis of the Holman decision
European Economic Community - Environmental Policy - Economic and Fiscal Instruments - Report of the Working Group of Experts from the Member States Proposes the Use of Economic and Fiscal Instruments to Attain Community-wide Environmental Goals
Recent Developments Concerning the Estate Tax Inclusion of Transfers to a Family Limited Partnership
After a brief examination of the statutory and regulatory background, this paper will summarize the significant cases prior to Shurtz, the significant cases in the last year, discuss the facts and holdings of Shurtz, and then outline the coordinates that have emerged to guide taxpayer
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