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2016, Sep. 22 -- Bulletin 118, Interim Update 2016, California's Groundwater Working Toward Sustainability, Dwr

State and Federal Documents Relating to Monterey and San Luis Obispo Counties

The purpose of the interim update to Bulletin 118 is to provide up-to-date information on California groundwater basins subject to critical conditions of overdraft, groundwater basin boundaries, and basin prioritization. The information is essential to the successful implementation of the Sustainable Groundwater Management Act passed in 2014 (SGMA), including the timely formation of groundwater sustainability agencies and the development of groundwater sustainability plans.

Vincentian Education: The Role Of Compassion, Jerrold Ross

Journal of Vincentian Social Action

The renowned Vincentian Center of St John's University brings with it additional prestige and recognition to the research faculties who produce important findings for all levels of Catholic education and for the perpetuation of a tradition long associated with the University. Beginning with Catholic education in preschool and continuing through higher education, Vincentian education, now in its second century, should provide Hope, answer our dreams and refresh its reaction to a vibrant social context, so that people can understand its meaning beyond philosophical statements.

The Heart Of Vincentian Higher Education, Dennis H. Holtschneider Cm.

Journal of Vincentian Social Action

It means a great deal to me to be here at St. John’s University, where I began my university service twenty-seven years ago. It has been my own great joy to spend my life in Vincentian education. Working in Vincentian Universities combines my love for the intellectual life with a desire to serve the poor that I myself received because I attended a Vincentian university in my youth. And it’s the great heart of a Vincentian university to see possibility in ALL the young. I doubt that Bishop Loughlin, whose idea that there should be a university for immigrants led …

Jovsa: Editorial, Marc E. Gillespie

Journal of Vincentian Social Action

Vincentian Universities are engaged in service at so many levels and in so many ways, yet it is easy to move through our day unaware of the herculean efforts that our students and colleagues are engaged in. The Vincentian Universities seem rooted in the idea of service. For us, service is not another trend that we adopted, but rather it has always been part of our constitution. The work presented in this issue provides two direct examples of how we can better serve.

Cover Page

Journal of Vincentian Social Action

No abstract provided.

Act On The Registration And Evaluation Of Chemicals (K-Reach) And Replacement, Reduction Or Refinement Best Practices, Soojin Ha, Troy Seidle, Kyung-Min Lim

Legal Regulation of Animal Research Collection

Objectives - Korea’s Act on the Registration and Evaluation of Chemicals (K-REACH) was enacted for the protection of human health and the environment in 2015. Considering that about 2000 new substances are introduced annually across the globe, the extent of animal testing requirement could be overwhelming unless regulators and companies work proactively to institute and enforce global best practices to replace, reduce or refine animal use. In this review, the way to reduce the animal use for K-REACH is discussed. Methods - Background of the enforcement of the K-REACH and its details was reviewed along with the papers and regulatory …

Invasive Species Impacts On Infrastructure, Invasive Species Advisory Committee

National Invasive Species Council

Executive Summary

Invasive species represent one of the most significant threats to ecosystems, human and animal health, infrastructure, the economy, and cultural resources. Because potentially invasive, non-native species typically enter the United States through ports of entry in urban environments, some of the first observable impacts may be to infrastructure, yet little is known about the economic costs associated with these impacts to the “built” environment. In addition, federal agencies currently lack the authority necessary to effectively prevent, eradicate, and control invasive species that impact the human-built environment. This lack of authority prevents rapid response to some of the most …

The Use Of Scenarios In Legal Education To Develop Futures Thinking And Sustainability Competencies, Michelle Mei Ling Lim, Andrew Allan

Research Collection Yong Pung How School Of Law

Achieving sustainability requires a populace equipped to deal with complex, interacting and ever-changing realities as well as uncertain futures. There is however a significant lack of focus on developing sustainability competencies within legal and governance education. Legal education plays a key role in shaping sustainable futures. Long-term sustainability relies on lawyers, judges and policy-makers being able to make optimal decisions in the present when faced with significant uncertainty about the future. This paper discusses how the combination of problem-based learning (PBL) and scenario-based pedagogical approaches can provide an authentic contextualised learning environment to empower law students to deal with the …

Molecular Measurement Of Toxicity In Fish; Case Examples And Policy Implications, Jessica A. Freedman

Senior Honors Projects

Stormwater and oil are common urban contaminants that can be harmful to fish species. One way of recognizing exposed and impaired fish is by monitoring gene expression and gene induction. This study focused on the identification and validation of reference genes for measuring contaminant-induced changes in gene expression due to urban influence. In this study, reference genes (which are genes used to normalize data and remain consistent in varying exposures regardless of organism and tissue type) were established. Six genes were identified as reference genes (ef1a, wdtc1, mtm1, spop, rxrba and tuba1) from a longer list of potential …

The Charm Of Secrecy: Secrecy And Society As Secrecy Studies, Susan Maret

Secrecy and Society

No abstract provided.

1975, Bulletin No. 118, California's Ground Water, Department Of Water Resources

State and Federal Documents Relating to Monterey and San Luis Obispo Counties

The Bulletin summarizes known technical information on ground water basins in California and the extent of their water supplies throughout the State. It also discusses the ways in which ground water basins have been used and missue in the past and suggests better management mechanisms for the future.

Toko Jual Obat Hammer Of Thor Di Jakarta Wa : 081318661021, Dokter Yoga

Obat Hammer Of Thor Asli Original

1839 – California: A History Of Upper And Lower California From Their First Discovery To The Present Time, Alexander Forbes

Miscellaneous Documents and Reports

The first full account in English to relate exclusively to California, this book covers the history, climate, soil, natural productions, agriculture, and commerce, as well as the establishment of the missions and the conditions of the “free and domesticated” Indians. It includes an appendix on steam navigation in the Pacific.

1978 - January – Drought 77 Dry Year Program Report

Miscellaneous Documents and Reports

The objectives of the Drought 77 Dry Year Program were to identify critical drought impacted areas in Northern and Central California, to provide information to water users in these areas in regard to water conservation, to assure that the limited supply available was used in accordance with lawful rights, and to take enforcement action against violations of permit and license conditions, illegal diversions and waste or unreasonable use of water.

Revenue Reconciliation Act Of 1990, Neil E. Harl

Neil E. Harl

The legislation imposes a 31 percent marginal tax rate above the 15 and 28 percent marginal tax rate brackets. The phase-outs of the benefits from the 15 percent rate and the personal exemption amounts (creating the so-called "bubble") are repealed. The new 31 percent rate begins at the same level of taxable income as the phase-out range of prior law.

Turn Over Of Assets To Creditors, Neil E. Harl

Neil E. Harl

From 1983 to 1989, US agricultural debt dropped by about $60 billion as debts were discharged in bankruptcy, obligations were restructured with debt written off and property was deeded back to creditors. The resulting tax consequences created highly significant income tax burdens for debtors and contributed to various proposals for debtor relief from tax liability. However, except for relief from alternative minimum tax liability stemming from capital gains and a new solvent farm debtor rule for discharge of indebtedness, farm and ranch debtors were consigned to working through their debt problems within existing tax law.

Type Of Lease For An S Corporation, Neil E. Harl

Neil E. Harl

Since enactment of the S corporation concept in 1958, it has been important to give careful thought to the kind of lease entered into by S corporations as landowners. In the years since the major amendments to Subchapter S of the Internal Revenue Code in 1982, The type of lease has been less important for some S corporations but it is still a major checklist item for S corporation planning.

Tax-Free Incorporation, Neil E. Harl

Neil E. Harl

For several years, relatively little change had been made in the rules governing the tax-free exchange of property to a corporation. The questions raised in the 1970s about how to handle basis allocation between stock and debt securities had been answered. The problems of distinguishing debt and equity securities had not been resolved but that issue seemed to be less of a burning concern with IRS than it was until the proposed regulations issued in 1980 were revoked in 1983 before becoming final.

Soil Expenditures, Neil E. Harl

Neil E. Harl

Historically, expenditures to improve the productivity of soil have been viewed as capital in nature and not deductible. Over the past four decades Congress has acted to make some expenditures deductible if specified conditions are met.

Tax Free Incorporation–Ii, Neil E. Harl

Neil E. Harl

In the June 8, 1990, issue of Agricultural Law Digest, we discussed a 1989 amendment specifying that, with some exceptions, for transfers after October 2, 1989, debt securities issued as part of a tax free exchange are treated as boot. Gain is recognized to the extent of boot received by the transferor.

Taxing Agricultural Program Payments, Neil E. Harl

Neil E. Harl

As a general rule agricultural program payments received in cash or in materials or services are includible in income. The time at which the amounts are received or made available under constructive receipt principles is ordinarily the time the payments are to be included in income. Amounts are "made available" in the year in which farm program payment requirements have been met, regardless of whether an application had been signed to receive final payment. Thus, if federal farm program payments are made available in one year with an option to accept payment in the following year, the amount made available …

Self-Cancelling Installment Notes, Neil E. Harl

Neil E. Harl

Until 1980, it was generally believed that an installment contract set up with remaining payments cancelled after the death of the contract seller would be treated as a transfer with a retained life estate. That was sufficient to discourage use of such a concept.

The Gross Income Test For Chapter 12 Bankruptcy Eligibility, Neil E. Harl

Neil E. Harl

Chapter 12, added to the Bankruptcy Code in 1986 may be initiated only voluntarily and is available only to a "family farmer" whose debts do not exceed $1,500,000. At least 80 percent of the debts (other than debts on the principal residence unless the debt arose out of a farming operation) must have arisen out of a farming operation owned or operated by the debtor or debtor and spouse. Moreover, an individual debtor or debtor and spouse must have earned more than 50 percent of their gross income from farming for the preceding taxable year. Closely held corporations and partnerships …

Proposed Regulations Issued For Estate "Freezes", Neil E. Harl

Neil E. Harl

The repeal of I.R.C. § 2036(c) in 1990 as part of the Revenue Reconciliation Act of 1990 was accompanied by enactment of rules shifting estate freezes away from federal estate tax and toward the federal gift tax arena. Proposed regulations have now been issued for the statute, I.R.C. § 2701-2704.

Expense Method Depreciation, Neil E. Harl

Neil E. Harl

Recently published proposed regulations to the expense method depreciation rules have provided firm guidance on the position of the Department of the Treasury on several key issues involving the 1986 amendments to the expense method depreciation statute.

Eligibility For Expense Method Depreciation, Neil E. Harl

Neil E. Harl

The Revenue Reconciliation Act of 1990, Pub. L. No. 101-508, 104 Stat. 1388 (1990), has amended the eligibility requirements for expense method depreciation for property placed in service after 1990. Id., Sec. 11801. Before the amendment, expense method depreciation was limited to "Section 38 property," I.R.C. § 48(a), which was originally enacted for purposes of investment tax credit eligibility and which excluded horses from eligibility for investment tax credit and thus from expense method depreciation. I.R.C. § 48(a)(6).

Farm Leases And Passive Activity Losses, Neil E. Harl

Neil E. Harl

Enactment of the passive activity loss rules in 1986 was motivated by a desire to curb tax shelter abuses and to correct the misallocation of resources caused by tax-induced investment in agriculture and elsewhere in the economy. Thus, it is not surprising that the provisions have caused economic pain. One provision, involving the deduction of up to $25,000 for losses attributable to "rental real estate activities," has led to taxpayer confusion and uncertainty for their tax advisors.

Income In Respect Of Decedent, Neil E. Harl

Neil E. Harl

In general, property held until death receives a new income tax basis equal to fair market value at death, the value of property as of the alternate valuation date or special use value in the case of land where that election is made. This is particularly advantageous in farm estates because raised animals and grain with a zero income tax basis receive a higher basis and consequent elimination of gain and the basis of machinery and equipment and farmland often is adjusted upward at death. However, for some assets the basis adjustment rule has a negative effect as a potential …

Failure Of Grain Elevators, Neil E. Harl

Neil E. Harl

Grain elevator failures have become all too common in a number of rural communities. Whether failure is attributable to improper or unauthorized activity in futures markets, reduced levels of income from grain storage, employee defalcations or other reasons, the impact on grain depositors and on the community generally is usually decidedly adverse. Upon learning that failure has occurred or that failure is imminent, individuals affected by the failure are usually interested in knowing the probable amount and timing of any recovery.

Priority Rules: Landlord's Lien Versus Security Interests, Neil E. Harl

Neil E. Harl

Over the past decade, the relative standing of liens and UCC security interests has been a matter of far greater importance than had been the case at any time since the development of the Uniform Commercial Code. Of particular concern has been the question of priority of liens versus UCC security interests when both apply to the same collateral. In addition, the standing of liens in bankruptcy has assumed a position of importance. Further, the rights of lien holders as against the purchasers of farm products have posed important issues.