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Articles 121231 - 121260 of 5156606
Full-Text Articles in Entire DC Network
Tax Trends, E. S. Linett
Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster
Washington Report: Tax Reform-Regulation Of Return Preparers, Joel M. Forster
Tax Adviser
No abstract provided.
Spotlight, Joel M. Forster
Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller
Stock Redemptions: The Mystery Of The Disappearing Basis, Kenneth H. Heller
Tax Adviser
No abstract provided.
Tax Clinic, William L. Raby
Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker
Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part Ii), Keith A. Tucker
Tax Adviser
No abstract provided.
Viewpoint: The Tax Reduction Act Of 1975: A Brief Review For Individual Taxpayers, A. James Golato
Viewpoint: The Tax Reduction Act Of 1975: A Brief Review For Individual Taxpayers, A. James Golato
Tax Adviser
No abstract provided.
Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky
Reits: Tax Considerations In Troubled Times, Barry S. Auerbach, Burton M. Mirsky
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 6, Number 9, September 1975, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Author Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants
Author Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Subject Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants
Subject Index, 12 Months Ended August 1975, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Tax Trends, E. S. Linett
Washington Report: Congressional Tax Reform Hearings, Joel M. Forster
Washington Report: Congressional Tax Reform Hearings, Joel M. Forster
Tax Adviser
No abstract provided.
Spotlight, Joel M. Forster
Estate Planning: The Private Annuity: What, Why And How, Edward N. Delaney
Estate Planning: The Private Annuity: What, Why And How, Edward N. Delaney
Tax Adviser
No abstract provided.
Erisa: Impact Of The New Limitations On Benefits And Contributions, Lloyd S. Foight, Carl S. Glassberg
Erisa: Impact Of The New Limitations On Benefits And Contributions, Lloyd S. Foight, Carl S. Glassberg
Tax Adviser
No abstract provided.
Tax Clinic, Mario P. Borini
Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker
Earnings And Profits And The Life Insurance Company Income Tax Act Of 1959 (Part I), Keith A. Tucker
Tax Adviser
No abstract provided.
Defending Against The Accumulated Earnings Tax, Luther W. Linch
Defending Against The Accumulated Earnings Tax, Luther W. Linch
Tax Adviser
No abstract provided.
Tighter Coordination For Seamless Handover And Dual Connectivity Across 5g Networks Belonging To Different Operators, Joachim W. Walewski, Carlos Guimarães
Tighter Coordination For Seamless Handover And Dual Connectivity Across 5g Networks Belonging To Different Operators, Joachim W. Walewski, Carlos Guimarães
Defensive Publications Series
This disclosure addresses the support of features like seamless handover and Dual Connectivity, where the respective base stations are situated in networks managed by different stakeholders. The proposed solution involves two protection proxies of a new type, which handles base station coordination between the two different domains.
Dynamic Sensitivity-Aware Encryption In Digital Send Jobs Using Ocr And Llm Analysis, Hp Inc
Dynamic Sensitivity-Aware Encryption In Digital Send Jobs Using Ocr And Llm Analysis, Hp Inc
Defensive Publications Series
This idea relates to secure digital send workflows in multifunction printers (MFPs) and connected print ecosystems. Conventional solutions rely on static encryption settings, regardless of document sensitivity. The disclosed system integrates optical character recognition (OCR) with a large language model (LLM) to dynamically analyze the sensitivity of scanned content. Based on the analysis, the MFP automatically recommends or enforces adaptive encryption policies, such as TLS 1.3 or stronger transport encryption, AES-256 file encryption, or password-protected PDF delivery. This ensures that personally identifiable information (PII), financial data, or regulated content is protected at the appropriate level without unnecessary redaction or manual …
System For Generating Auditable Product Definitions With An Adaptive Conversational Agent, Bakul Patel, Teginder Singh, Ramakrishnan Neelakandan
System For Generating Auditable Product Definitions With An Adaptive Conversational Agent, Bakul Patel, Teginder Singh, Ramakrishnan Neelakandan
Defensive Publications Series
Defining products for regulated industries may be challenging, as some tools, such as passive document editors, static forms, and general-purpose conversational agents, can lack adaptive, domain-specific guidance and may be unable to produce auditable records. Systems and methods are described that can assist with these challenges using a conversational artificial intelligence system. The system can employ a large language model and a dynamic questioning engine to interpret a user's natural language responses. By referencing a configurable knowledge base of domain-specific information, for example regulatory frameworks, the engine can adaptively adjust its line of questioning. From the elicited information, the system …
Heterogeneous Graph Model For Predictive Impact Analysis In Validated Systems, Ramakrishnan Neelakandan, Teginder Singh, Bakul Patel
Heterogeneous Graph Model For Predictive Impact Analysis In Validated Systems, Ramakrishnan Neelakandan, Teginder Singh, Bakul Patel
Defensive Publications Series
Assessing the impact of system modifications in regulated computing environments, such as on cloud platforms or on-premise servers, may be challenging, as some methods can rely on siloed tools or subjective manual reviews that may lead to inefficient re-validation or compliance risks. A system may utilize a heterogeneous graph model to create a unified digital representation of a validated system, which can integrate entities such as code, data, infrastructure, and regulatory requirements. For example, when a change is proposed, a change propagation simulator can analyze potential effects by performing a weighted traversal of the graph to determine a multi-dimensional impact …
A Multimodal Transformer Approach To Joint Video Chapterization And Summarization, N/A
A Multimodal Transformer Approach To Joint Video Chapterization And Summarization, N/A
Defensive Publications Series
This disclosure describes a system for automated video chapterization and summarization that can use a large multimodal transformer architecture. The system can process a video's visual frames, audio track, and speech transcript, and may employ a hierarchical attention mechanism to capture both local and global dependencies across modalities. The model may be pre-trained on a dataset of chapterized videos using techniques such as masked modeling and a chapter prediction task. A classification head can be used to predict chapter boundaries, and a decoder network can generate summaries. This approach provides a method for generating chapters and summaries in a joint …
Apparatus For Accelerated Testing Of Thermal Interface Material, Nabeel Zafar
Apparatus For Accelerated Testing Of Thermal Interface Material, Nabeel Zafar
Defensive Publications Series
This disclosure describes apparatus and techniques to accelerate the testing of thermal interface materials (TIM) in electronic devices. Per the techniques, mechanical stresses induced by integrated circuit (IC) package warpage are simulated by applying a controlled and rapid thermal profile to either an electrically non-functional IC package assembly or to a multi-metal stack, both of which mimic the thermo-mechanical behavior of an actual package. By decoupling the mechanical stress study from electrical functionality, the techniques enable early-stage, cost-effective, and rapid evaluation of TIM pump-out and degradation. This test fixture allows different temperature/power cycle profiles (ramp rate and dwell times) to …
Mold Elevation Control For Deep Bottom Blocks, John Mccallum
Mold Elevation Control For Deep Bottom Blocks, John Mccallum
Defensive Publications Series
A casting system may include a mold, a bottom block, and a control system operably coupled to the mold and the bottom block for controlling an elevation of the mold and the bottom block. A method includes controlling the elevation of the mold and the elevation of the bottom block by positioning the mold at a first elevation and such that the bottom block is engaged with the mold, lowering the mold from the first elevation to a second elevation while maintaining engagement between the bottom block and the mold, and positioning the bottom block relative to the mold such …
Recyclable Metal Sorting For End-Of-Life Scrap, Adwait Thakur, Gary Gallo, Brandon Bice, Kyongwon Lee
Recyclable Metal Sorting For End-Of-Life Scrap, Adwait Thakur, Gary Gallo, Brandon Bice, Kyongwon Lee
Defensive Publications Series
Methods and systems for sorting mixed material scrap into aluminum alloys suitable for inclusion in alloy sensitive products are provided. Methods and systems include separating a portion of the mixed material scrap containing a high silicon content into a first sorting location. Methods and systems include further separating the low-silicon portion according to one or more attributes, including silicon content, magnesium content, copper content, manganese content, and combinations thereof, into two or more further sorting locations.
Presence-Triggered Predictive Caching Of Media Content, D Shin
Presence-Triggered Predictive Caching Of Media Content, D Shin
Defensive Publications Series
On-demand digital media streaming systems may experience playback latency, such as buffering, as content can be retrieved reactively after a user makes a selection. The described systems and methods can address this by using a presence signal to trigger a predictive process. A presence signal can be generated, for example, when a user’s computing device (e.g., a smartphone, smart watch, or wearable device) connects to a local network (e.g., a Wi-Fi network) or enters a geofence. Upon receiving this trigger, and with appropriate user permissions being granted, a predictive modeling engine can analyze the user’s content consumption history and context …
Adaptive Verification Of Generative Models Via Parallel Reasoning Generation, Neel Mohbe, Piyush
Adaptive Verification Of Generative Models Via Parallel Reasoning Generation, Neel Mohbe, Piyush
Defensive Publications Series
Generative models may produce outputs that appear correct but lack verifiable reasoning, and methods to generate such reasoning sequentially can introduce significant latency. The disclosed technology describes an adaptive verification framework where a prompt triage model can assess a query's potential risk level. Low-risk queries may bypass verification, while higher-risk queries can trigger a parallel process where a primary model generates an answer as a causal proxy model concurrently constructs a structured reasoning graph. A heuristic verifier can then programmatically audit this graph for aspects such as logical coherence and factual grounding. This system provides a method for generating auditable …
Conditional User Equipment Keepalive For Efficient Location Updates In Non-Terrestrial Networks, Yanming Wang, Andy (Jibing) Wang, Shailesh Maheshwari
Conditional User Equipment Keepalive For Efficient Location Updates In Non-Terrestrial Networks, Yanming Wang, Andy (Jibing) Wang, Shailesh Maheshwari
Defensive Publications Series
In non-terrestrial networks, a user equipment (UE), such as a smartphone, smart watch, or other wearable device, moving between large satellite beam coverage areas can generate signaling overhead from frequent tracking area update (TAU) procedures. Suppressing these updates can result in the UE becoming less reachable for incoming, mobile-terminated services. A UE-centric method is described wherein a logic engine on the UE can evaluate a combination of contextual triggers, for example, user activity, modem state, and a change in tracking area. If certain conditions are met, the UE can transmit a lightweight, payload-free packet to initiate a control plane service …