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

Life Sciences Commons

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

144959 Full-Text Articles 176730 Authors 18103694 Downloads 353 Institutions

All Articles in Life Sciences

Faceted Search

144959 full-text articles. Page 6 of 3263.

Single Class Of Stock In S Corporations, Neil Harl 2017 Selected Works

Single Class Of Stock In S Corporations, Neil Harl

Neil E. Harl

Almost from the day of enactment of Subchapter S of the Internal Revenue Code in 1958, the single class of stock requirement has generated questions that have led to extensive litigation, repeated attempts to address the issues by regulation and numerous rulings in an effort to resolve the issues involved. The major area of concern has been the line between debt securities and equity interests, particularly where the debt securities represented shareholder loans.


Gifts Of Grain And Other Farm Commodities, Neil E. Harl 2017 Iowa State University

Gifts Of Grain And Other Farm Commodities, Neil E. Harl

Neil E. Harl

The sale of assets held by the taxpayer primarily for sale to customers in the ordinary course of business (such as grain or market livestock) usually produces ordinary income. That rule has encouraged gifts of grain and other farm commodities to spouses, children, grandchildren or other family members who are not considered to be holding the gift property for sale to customers. The outcome is capital asset treatment for gains and avoidance of liability for self-employment tax.


Earnings After Retirement, Neil E. Harl 2017 Iowa State University

Earnings After Retirement, Neil E. Harl

Neil E. Harl

Many farmers, approaching retirement, must make important decisions on — (1) the nature of their relationship to the farm business in retirement, (2) the extent of their personal involvement in business operations, and (3) the timing and manner of disposition of their inventory of crops and livestock during the retirement years.


Leasing Personal Property, Neil Harl 2017 Selected Works

Leasing Personal Property, Neil Harl

Neil E. Harl

Appearance of the note on Part I of the 1992 edition of Schedule E, Form 1040, that taxpayers are to "report income and expense from the rental of personal property on Schedule C or C-EZ" has raised concerns about the proper reporting of rentals from personal property such as farm machinery rented after retirement to children or others. Several high profile audits in which examining agents have taken a relatively aggressive stance on the issue have added to the concerns.


Resale Of Land Purchased Under Installment Obligation, Neil Harl 2017 Selected Works

Resale Of Land Purchased Under Installment Obligation, Neil Harl

Neil E. Harl

For decades, taxpayers have tried various strategies for selling land, qualifying the transaction for installment reporting of the gain with the land then resold to a third party for cash. Often, the initial transaction involved related parties with the resale typically made to a developer who paid cash and received title to the property. The result of the two stage transaction, if successful, was to have the initial buyer in possession of the full purchase price with the initial buyer making payments to the initial seller who reports the gain over the period of the installment obligation.


Deferred Payment Sales: Amt Liability, Neil E. Harl 2017 Iowa State University

Deferred Payment Sales: Amt Liability, Neil E. Harl

Neil E. Harl

Since enactment of the Installment Sales Revision Act of 1980, which permitted the installment sale of grain and livestock, questions have been raised regarding the continuing availability of the deferred payment procedure established by cases and rulings. In recent years, the importance of the question of whether both procedures can be used has been magnified by the 1986 enactment subjecting installment sales of inventory property to potential liability for alternative minimum tax.6 A recent IRS technical advice memorandum (TAM) has provided some insight to the IRS national office position on the two issues — (1) are installment sales of inventory ...


Preferred Stock And Special Use Valuation, Neil Harl 2017 Selected Works

Preferred Stock And Special Use Valuation, Neil Harl

Neil E. Harl

The special use valuation statute clearly contemplates that land held by an entity should be eligible for special use valuation. However, regulations have not been issued providing guidance on the procedure for valuing land held by a corporation, partnership or trust even though the issuance of regulations was mandated in the statute, enacted in 1976. Other than for a Tax Court case holding that a corporation could not utilize special use valuation and at the same time claim a minority discount, until the issuance of a 1992 private letter ruling, estates have been forced to rely on the general guidance ...


Topology, Divergence Dates, And Macroevolutionary Inferences Vary Between Different Tip-Dating Approaches Applied To Fossil Theropods (Dinosauria), D. W. Bapst, A. M. Wright, N. J. Matzke, G. T. Lloyd 2017 South Dakota School of Mines and Technology

Topology, Divergence Dates, And Macroevolutionary Inferences Vary Between Different Tip-Dating Approaches Applied To Fossil Theropods (Dinosauria), D. W. Bapst, A. M. Wright, N. J. Matzke, G. T. Lloyd

April Wright

Dated phylogenies of fossil taxa allow palaeobiologists to estimate the timing of major divergences and placement of extinct lineages, and to test macroevolutionary hypotheses. Recently developed Bayesian ‘tip-dating’ methods simultaneously infer and date the branching relationships among fossil taxa, and infer putative ancestral relationships. Using a previously published dataset for extinct theropod dinosaurs, we contrast the dated relationships inferred by several tip-dating approaches and evaluate potential downstream effects on phylogenetic comparative methods. We also compare tip-dating analyses to maximum-parsimony trees time-scaled via alternative a posteriori approaches including via the probabilistic cal3 method. Among tip-dating analyses, we find opposing but stronglysupported ...


Anthropogenic Noise Changes Arthropod Abundances, Jessie P. Bunkley, Christopher J.W. McClure, Akito Y. Kawahara, Clinton D. Francis, Jesse R. Barber 2017 Boise State University

Anthropogenic Noise Changes Arthropod Abundances, Jessie P. Bunkley, Christopher J.W. Mcclure, Akito Y. Kawahara, Clinton D. Francis, Jesse R. Barber

Jesse R. Barber

Anthropogenic noise is a widespread and growing form of sensory pollution associated with the expansion of human infrastructure. One specific source of constant and intense noise is that produced by compressors used for the extraction and transportation of natural gas. Terrestrial arthropods play a central role in many ecosystems, and given that numerous species rely upon airborne sounds and substrate-borne vibrations in their life histories, we predicted that increased background sound levels or the presence of compressor noise would influence their distributions. In the second largest natural gas field in the United States (San Juan Basin, New Mexico, USA), we ...


1847 - Alta California: Embracing Notices Of The Climate, Soil, And Agricultural Products Of Northern Mexico And The Pacific Seaboard; Also, A History Of The Military And Naval Operations Of The United States Directed Against The Territories Of Northern Mexico, In The Year 1846-'47; With Documents Declaratory Of The Policy Of The Present Administration Of The National Government In Regard To The Annexation Of Conquered Territory, And The Opinion Of The Hon. James Buchanan On The Wilmot Proviso; By Thomas W. Streeter, 2017 California State University, Monterey Bay

1847 - Alta California: Embracing Notices Of The Climate, Soil, And Agricultural Products Of Northern Mexico And The Pacific Seaboard; Also, A History Of The Military And Naval Operations Of The United States Directed Against The Territories Of Northern Mexico, In The Year 1846-'47; With Documents Declaratory Of The Policy Of The Present Administration Of The National Government In Regard To The Annexation Of Conquered Territory, And The Opinion Of The Hon. James Buchanan On The Wilmot Proviso; By Thomas W. Streeter

Miscellaneous Documents and Reports

The 1847 publication briefly address climate soil and agriculture in Alta and Baja California in chapter I. The following eight chapters consist of communications from the U.S. Government consisting of instructions in the event Mexico declared war, justification of and motives for war, various reports to Washington, communications with Mexican officials in Alta California, accounts of the military operations in California, the articles of capitulation entered into at Rancho of Cowanga on January 13, 1847, all of which are interspersed with personal observations and comments by the author. The final chapter deals with the question of whether slavery would ...


Effectiveness Of Gluten-Free And Casein-Free Diets For Individuals With Autism Spectrum Disorders: An Evidence-Based Research Synthesis, Jie Zhang, Michael R. Mayton, John J. Wheeler 2017 The College at Brockport, State University of New York

Effectiveness Of Gluten-Free And Casein-Free Diets For Individuals With Autism Spectrum Disorders: An Evidence-Based Research Synthesis, Jie Zhang, Michael R. Mayton, John J. Wheeler

John J. Wheeler

In order to better assist practitioners and better serve persons with autism spectrum disorders (ASD) and their families, it is vital for professionals to systematically evaluate the existing body of literature and synthesize its scientific evidence, so that the efficacy of research can be translated to evidence-based practices (EBPs) (Wheeler, 2007; Zhang & Wheeler, 2011). This research synthesis evaluated adherence to EBP standards and analyzed the effectiveness of gluten-free and casein-free (GFCF) diets for individuals with ASD. Four hundred and seventy articles were screened among peer-reviewed journals in English language published through 2010 using the Academic Search Complete search database. Twenty-three ...


Uncovering Functional Relationships In Leukemia, Reginald McGee 2017 Mathematical Biosciences Institute

Uncovering Functional Relationships In Leukemia, Reginald Mcgee

Biology and Medicine Through Mathematics Conference

No abstract provided.


Exploring An Autoimmune Hair Loss Condition Through Mathematical Modeling And Sensitivity Analysis, Atanaska Dobreva, Ralf Paus, Nick Cogan 2017 Florida State University

Exploring An Autoimmune Hair Loss Condition Through Mathematical Modeling And Sensitivity Analysis, Atanaska Dobreva, Ralf Paus, Nick Cogan

Biology and Medicine Through Mathematics Conference

No abstract provided.


Modeling Hiv Dynamics Following 3bnc117 Antibody Infusion, Samantha Erwin 2017 Virginia Polytechnic Institute and State University

Modeling Hiv Dynamics Following 3bnc117 Antibody Infusion, Samantha Erwin

Biology and Medicine Through Mathematics Conference

No abstract provided.


A Deterministic Model Of The Effect Of Electric Field On Chemotherapeutics Delivery Into A Tumor, Maryam Moarefian, Luke Achenie 2017 Virginia Polytechnic Institute and State University

A Deterministic Model Of The Effect Of Electric Field On Chemotherapeutics Delivery Into A Tumor, Maryam Moarefian, Luke Achenie

Biology and Medicine Through Mathematics Conference

No abstract provided.


Simulating The Evolution Of Skin Melanoma Using Heat Transfer, Ephraim Agyingi 2017 Rochester Institute of Technology

Simulating The Evolution Of Skin Melanoma Using Heat Transfer, Ephraim Agyingi

Biology and Medicine Through Mathematics Conference

No abstract provided.


A Mathematical Model Of The Effects Of Resistance Training On Body Composition, Marcella Torres, Angela Reynolds, Eric Trexler, Abbie Smith-Ryan 2017 Virginia Commonwealth University

A Mathematical Model Of The Effects Of Resistance Training On Body Composition, Marcella Torres, Angela Reynolds, Eric Trexler, Abbie Smith-Ryan

Biology and Medicine Through Mathematics Conference

No abstract provided.


Modeling Original Antigenic Sin In Dengue Viral Infection, Ryan Nikin-Beers 2017 Virginia Polytechnic Institute and State University

Modeling Original Antigenic Sin In Dengue Viral Infection, Ryan Nikin-Beers

Biology and Medicine Through Mathematics Conference

No abstract provided.


Interaction Of The Tear Film With The Ocular Surface, Richard J. Braun, Amy Janett, Nicholas Gewecke, Spencer Walker 2017 University of Delaware

Interaction Of The Tear Film With The Ocular Surface, Richard J. Braun, Amy Janett, Nicholas Gewecke, Spencer Walker

Biology and Medicine Through Mathematics Conference

No abstract provided.


Adaptive Therapy: Modeling Evolutionary Principles In Anticancer Therapy, Jeffrey B. West 2017 University of Southern California

Adaptive Therapy: Modeling Evolutionary Principles In Anticancer Therapy, Jeffrey B. West

Biology and Medicine Through Mathematics Conference

No abstract provided.


Digital Commons powered by bepress