Open Access. Powered by Scholars. Published by Universities.®

Life Sciences Commons

Open Access. Powered by Scholars. Published by Universities.®

Journal

1994

Discipline
Institution
Keyword
Publication

Articles 1 - 30 of 318

Full-Text Articles in Life Sciences

Changes In Plant Variety Protection, Neil Harl Dec 1994

Changes In Plant Variety Protection, Neil Harl

Agricultural Law Digest

Since enactment in 1970, the Plant Variety Protection Act had received relatively little attention until the litigation relating to the "saved seed" exception commenced in 1991. That case, Asgrow Seed Co. v. Winterboer, is before the U.S. Supreme Court with a decision expected some time in 1995.

The Congress has now passed and the President has signed legislation amending the 1970 act which reverses, statutorily, the U.S. Court of Appeals decision in Asgrow Seed Co. v. Winterboer and makes several other changes in the Plant Variety Protection Act.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Dec 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Ionoluminescence: A New Tool For Nuclear Microprobes In Geology, C. Yang, N. P. -O. Homman, K. G. Malmqvist, L. Johansson, N. M. Halden, V. Barbin Dec 1994

Ionoluminescence: A New Tool For Nuclear Microprobes In Geology, C. Yang, N. P. -O. Homman, K. G. Malmqvist, L. Johansson, N. M. Halden, V. Barbin

Scanning Microscopy

When an ion beam in the energy range of a few MeV/amu impacts on a mineral, visible light can often be observed. This light, induced by energetic ions, is termed ionoluminescence (IL). The intensity and wavelength of the ionoluminescent light provide information concerning the nature of luminescence centers, such as trace substituents and structural defects, found in the mineral. This makes IL a useful complement to other methods of ion beam analysis (IBA), such as particle induced X-ray emission (PIXE) and Rutherford backscattering (RBS), in characterizing geological samples. In the present study, a proton or alpha particle beam was ...


Ultrastructure Of Dentin Matrix In Heritable Dentin Defects, J. Waltimo, H. Ranta, P. -L. Lukinmaa Dec 1994

Ultrastructure Of Dentin Matrix In Heritable Dentin Defects, J. Waltimo, H. Ranta, P. -L. Lukinmaa

Scanning Microscopy

Heritable dentin defects form a group of diseases which exclusively affect dentin among the various dental tissues. While one type is associated with the generalized connective tissue disorder, osteogenesis imperfecta, other types occur as single traits. The clinical manifestations of the dentin defects vary from insignificant to severe enough to cause aesthetical and functional failure of the teeth. Scanning and transmission electron microscopic studies, reviewed in this paper, have markedly clarified the ultrastructure of the aberrant dentin matrix. Both similar and different changes seem to occur in the various forms of heritable dentin defects. Abnormalities in the appearance and organization ...


Reply By A. Carretero Et Al., Ana Carretero, H. Ditrich, M. Navarro, H. Splechtna, J. Ruberte Dec 1994

Reply By A. Carretero Et Al., Ana Carretero, H. Ditrich, M. Navarro, H. Splechtna, J. Ruberte

Scanning Microscopy

Dear Editor,

The study of vascular casts in the embryo by means of the scanning electron microscope represents the main subject of our research. We fully agree with DeRuiter and Gittenberger-de Groot in that corrosion casting is a valuable tool to study the early angiogenesis in embryos.


More On Related Party Sales, Neil Harl Dec 1994

More On Related Party Sales, Neil Harl

Agricultural Law Digest

In the April 29, 1994, Agricultural Law Digest, we examined the subject of related party sales with emphasis on the rules governing sales of depreciable property between related persons and related party sales where the buyer resells the property within two years. Because of the interest in the topic, particularly involving the sale of livestock held for breeding and dairy purposes, this article explores additional features of the general problem of related party sales.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Dec 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Number 30 (December 1994), Southern Fishes Council Dec 1994

Number 30 (December 1994), Southern Fishes Council

Southeastern Fishes Council Proceedings

(December 1994) - Notes on the Status and Life History of the Northern Madtom, Noturus stigmosus, in Mississippi. By G.R. Parson, 3 pp.

New Distribution Records of Gulf Slope Drainage Fishes in the Ocmulgee River System, Georgia. By H.L. Bart, et al., 7 pp.

Minutes, Regional Reports, Announcement.


Front Matter, Southeastern Fishes Council Dec 1994

Front Matter, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Notes On The Status And Life History Of The Northern Madtom, Noturus Stigmosus, In Mississippi, Glenn R. Parsons Dec 1994

Notes On The Status And Life History Of The Northern Madtom, Noturus Stigmosus, In Mississippi, Glenn R. Parsons

Southeastern Fishes Council Proceedings

No abstract provided.


New Distribution Records Of Gulf Slope Drainage Fishes In The Ocmulgee River System, Georgia, Henry L. Bart Jr., Michael S. Taylor, Jeffrey T. Harbaugh, James W. Evans, Steven L. Schleiger, Wayne Clark Dec 1994

New Distribution Records Of Gulf Slope Drainage Fishes In The Ocmulgee River System, Georgia, Henry L. Bart Jr., Michael S. Taylor, Jeffrey T. Harbaugh, James W. Evans, Steven L. Schleiger, Wayne Clark

Southeastern Fishes Council Proceedings

No abstract provided.


Minutes - Business Meeting, Southeastern Fishes Council Dec 1994

Minutes - Business Meeting, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Regional Sfc Reports, Southeastern Fishes Council Dec 1994

Regional Sfc Reports, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Announcement, Southeastern Fishes Council Dec 1994

Announcement, Southeastern Fishes Council

Southeastern Fishes Council Proceedings

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Nov 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Renting Land From A Spouse, Neil Harl Nov 1994

Renting Land From A Spouse, Neil Harl

Agricultural Law Digest

With self-employment tax at a 15.3 percent rate on the first $61,200 (for 1995) of income from self-employment for the year, and the combined employer-employee rate for FICA tax the same, there is a great deal of incentive to reduce the amount subject to those taxes. One approach is to pay rent to a spouse for the use of the land owned by the spouse. Rent, as a business expense, is deductible and is reported as investment income, usually on Schedule E. For husbands and wives filing joint returns, schedule E income is subject to income tax but ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Nov 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Cash Rent Leases By Marital Trusts, Neil Harl Nov 1994

Cash Rent Leases By Marital Trusts, Neil Harl

Agricultural Law Digest

Where special use valuation has been elected, a question since publication of regulations in 1980 has been whether cash rent leasing in the post-death period triggered recapture of special use valuation benefits. The cases and the rulings have been in agreement that a cash rent lease or a "net lease"7led to recapture of special use valuation benefits after the two-year "grace" period immediately after death. Because cash rent leases in the pre-death period have been permitted (for purposes of special use valuation eligibility) if to a member of the family of the decedent-to-be, the two-year grace period was created ...


Deduction For A Charitable Remainder, Neil Harl Oct 1994

Deduction For A Charitable Remainder, Neil Harl

Agricultural Law Digest

Before 1969, it was relatively simple to obtain a charitable income tax, gift tax or estate tax deduction for gifts of remainder interests to eligible charitable organizations following a life estate or term interest. The rules were tightened up significantly in the Tax Reform Act of 1969.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Oct 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Meeting The Tests For The Solvent Farm Debtor Rule, Neil Harl Oct 1994

Meeting The Tests For The Solvent Farm Debtor Rule, Neil Harl

Agricultural Law Digest

In 1986, Congress enacted legislation allowing solvent farm debtors to avoid income from the discharge of indebtedness. The statute was amended substantially in 1988 to allow solvent farm debtors to exclude discharge of indebtedness amounts from income only to the extent tax attributes were reduced or the income tax basis of eligible property was reduced. In 1994, the first case to interpret the statute was decided by the Tax Court.


Letter To The Editor By M.C. Deruiter And A.C. Gittenberger-De Groot Relating To: "Technical Improvements In Corrosion Casting Of Small Specimens: A Study On Mesonephric Tubules And Vessels Of Chicken Embryos." [By A. Carretero, H. Ditrich, M. Navarro, H. Splechtna, J. Ruberte, Scanning Microscopy Vol. 7(4), P. 1333-1338 (1993)]., M. C. Deruiter, A. C. Gittenberger-De Groot Oct 1994

Letter To The Editor By M.C. Deruiter And A.C. Gittenberger-De Groot Relating To: "Technical Improvements In Corrosion Casting Of Small Specimens: A Study On Mesonephric Tubules And Vessels Of Chicken Embryos." [By A. Carretero, H. Ditrich, M. Navarro, H. Splechtna, J. Ruberte, Scanning Microscopy Vol. 7(4), P. 1333-1338 (1993)]., M. C. Deruiter, A. C. Gittenberger-De Groot

Scanning Microscopy

Dear Editor,

The topic of scanning electron microscopy (SEM) investigation of casting of vessels in the embryo still holds our interest. We are particularly focused on the possibilities of early injection as a method to support angiogenesis and vasculogenesis research in the embryo. It is questionable whether our technique leads to unreliable results because of severe trauma to the embryo as suggested by the above mentioned authors. The lower success yield might very well be the result of the higher friability of the embryo in general in this young stage.


Paradigms And Our Shrinking Bioethics, Peter Cherbas Oct 1994

Paradigms And Our Shrinking Bioethics, Peter Cherbas

Indiana Law Journal

Symposium: Emerging Paradigms in Bioethihcs


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


Joint And Mutual Wills: A Mischievous Concept, Neil Harl Sep 1994

Joint And Mutual Wills: A Mischievous Concept, Neil Harl

Agricultural Law Digest

Most wills are executed by one person and may be amended, revised or revoked at any time prior to the testator's death. Occasionally, use is made of wills that are "joint" in that the instrument is signed by two or more individuals (usually spouses) and contains in one document the testamentary bequests of each testator. Such wills are, in effect, the separate wills of each of the testators and can be revised or revoked by any of the testators as to that person's property.

Wills that are both "joint" and "mutual" contain a contractual obligation that binds the ...


Final Regulations On Hedging, Neil Harl Sep 1994

Final Regulations On Hedging, Neil Harl

Agricultural Law Digest

After the Internal Revenue Service lost in the Tax Court in 1993 on the issue of whether hedges produced capital gain or loss treatment, the Department of the Treasury issued temporary and proposed regulations abandoning its position. The Service and the Treasury in the regulations agreed that most hedging transactions are properly considered to produce ordinary gains and losses. The regulations have now been made final with a few modifications from the regulations as proposed.


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.


The "Saved Seed" Exception To The Pvpa, Neil Harl Sep 1994

The "Saved Seed" Exception To The Pvpa, Neil Harl

Agricultural Law Digest

In 1970, the Plant Variety Protection Act was enacted authorizing the Secretary of Agriculture to issue a certificate of plant variety protection to the breeder of any novel variety of sexually produced plants. The plant variety certificate protection extends to both the plant and its seeds.

By contrast, the plant patent statute provides that one who either invents or discovers any distinct and new variety of plant and who also asexually reproduces the plant is entitled to a patent. A plant variety patent extends only to the plant and gives the patentee the right to exclude others from asexually reproducing ...


Cases, Regulations And Statutes, Robert P. Achenbach Jr. Sep 1994

Cases, Regulations And Statutes, Robert P. Achenbach Jr.

Agricultural Law Digest

No abstract provided.