1969 Reform Act and Multiple Accumulation Trusts, The

This comment will examine the potential use of multiple accumulation trusts in the mitigation of income tax under the 1954 Internal Revenue Code as amended by the 1969 Tax Reform Act. By way of introduction, there will be a brief description of trust taxation in general and of the advantage of accumulation trusts inherent in the basic statutory scheme. In Part II, the history of the use of multiple accumulation trusts will be discussed, including an examination of the five year throwback rule adopted in 1954 in an effort to limit the advantages of these trusts. Part III will describe the changes made by the 1969 Act which affect multiple accumulation trust taxation, including the unlimited throwback rule of ordinary trust income and a new capital gain throwback rule. Part IV will analyze the estate planning considerations under the Reform Act

Ultrashort pulse characterization by spectral shearing interferometry with spatially chirped ancillae

We report a new version of spectral phase interferometry for direct electric field reconstruction (SPIDER), which enables consistency checking through the simultaneous acquisition of multiple shears and offers a simple and precise calibration method. By mixing the test pulse with two spatially chirped ancilla fields we generate a single-shot interferogram which contains multiple shears, the spectral amplitude of the test pulse, and the reference phase, which is accurate for broadband pulses. All calibration parameters - shear, upconversion-frequency and reference phase position - can be accurately obtained from a single calibration trace.Comment: 11 pages, 7 figure

Electronic effects of aromatic rings on the catalytic activity of ‎dioxidomolybdenum(VI)-hydrazone complexes

Nine dioxidomolybdenum(VI) complexes were synthesized by the ‎reaction of MoO3 with tridentate hydrazone Schiff base ligands ‎obtained from the reaction of aromatic acid hydrazides (3-hydroxy-2-‎naphthoic acid hydrazide, 4-pyridine carboxylic acid hydrazide or 2-‎furane carboxylic acid hydrazide) and ortho-hydroxy aldehyde ‎derivatives (5-iodo-2-hydroxybenzaldehyde, 2-hydroxy-1-‎naphthaldehyde or 2-hydroxy-3-methoxybenzaldehyde). All ligands ‎and complexes were characterized by elemental analysis and ‎spectroscopic methods. The structures of seven complexes were ‎further elucidated by single-crystal X-ray diffraction analysis which ‎indicated a distorted octahedral geometry at the metal centre. ‎Spectroscopic and X-ray analyses indicated that the ligands are ‎coordinated to the molybdenum(VI) ion as dinegative ligands due to ‎deprotonation of phenolic OH and amidic NH groups upon ‎complexation. These complexes were used as catalyst in ‎the oxidation of cyclooctene and thioanisol in the presence of ‎hydrogen peroxide as environmental friendly oxidant. In order to ‎achieve the highest catalytic activity, the effects of important ‎parameters such as solvent, temperature and the molar ratio of ‎oxidant to substrate were optimized. The results indicate that ‎electron-withdrawing substituents on the ligands increase the ‎catalytic activity of dioxidomolybdenum(VI)-hydrazone complexes.

CO2 emissions from biomass combustion Accounting of CO2 emissions from biomass under the UNFCCC

Many Parties to the United Nations Framework Convention on Climate Change (UNFCCC) are envisaging the use of significant amounts of biomass as a primary source in their energy supply. The present greenhouse gas (GHG) emission inventory guidelines, based on methods and approaches originally proposed by the IPCC in the 1990s do not add the CO2 emissions from the combustion or incineration of these biogenic fuels to national total emissions, as it is assumed these emissions reverse recent CO2 removals from the atmosphere during photosynthetic growth of the biomass, largely within the Party’s own boundaries. In a national annual inventory under the UNFCCC, the biomass carbon harvested in a specific year is balanced against the biomass carbon oxidation processes addressed in the energy and waste sectors of GHG inventories. The CO2 emissions from biomass oxidation in the present Intergovernmental Panel on Climate Change (IPPC) inventory approach are accounted for by the country harvesting the biomass via the subtraction of the harvested biomass from C pools on their lands. This harvested biomass carbon is implicitly assumed to be oxidized both in the year and the country of harvest, regardless of whether this is factual. In the case of biomass exports, the CO2 emissions from the combustion/oxidation of this harvested biomass are not included in the national totals of the country where the biomass is used, as under the present approach this would lead to double counting on the global scale. With the increasing use of biomass on industrial scales, the assumptions underlying this approach start to introduce material inaccuracies on a national scale (versus global). Biomass combustion may no longer be negligible compared with fossil fuel combustion as biogenic fuels are increasingly traded internationally. In this paper, we review the present IPCC carbon mass flow approach and propose a change in the reporting and accounting methods that has the potential to address this national GHG emissions reporting issue

EXPERIMENTAL DETERMINATION OF ELECTRIC FIELDS IN THE POSITIVE COLUMN OF A GLOW DISCHARGE

Author Institution: Department of Chemistry, University of CaliforniaMeasurement of the absolute Doppler shifts of ions in the positive column of a glow discharge allows the measurement of the plasma electric field responsible for the shift. The $A_{2}\Pi_{u}+X_{2}\Sigma_{g}{^{+}} (7,3)$ band of $N_{2}{^{+}}$ has been observed by velocity modulation laser spectroscopy and used as a probe of He/$N_{2}$ plasmas. By driving the discharge with a pulse instead of with the conventional sine wave, only one direction of current flow is observed, allowing measurement of the Doppler shift in ion transition frequencies caused by the electric field of the plasma. Fields have been measured as a function of pressure from 1-9 Torr. Values of the electric field range from 3 to 10 V/cm