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Julius Husnaj, též Julius Husnay (11. října 1893 Turany nad Ondavou – ???), byl československý politik a poslanec Národního shromáždění za Československou sociálně demokratickou stranu dělnickou.

Biografie
V parlamentních volbách v roce 1929 získal za Československou sociálně demokratickou stranu dělnickou mandát v Národním shromáždění. Podle údajů k roku 1930 byl profesí okresním školním inspektorem v Berehovu.

Patřil mezi hlavní postavy sociální demokracie na Podkarpatské Rusi. Československá sociálně demokratická strana dělnická ho roku 1933 neúspěšně navrhla na post guvernéra Podkarpatské Rusi.

Odkazy

Reference

Externí odkazy
 Julius Husnaj v Národním shromáždění roku 1931

Narození v roce 1893
Narození 11. října
Osoby s nejistým datem úmrtí
Poslanci československého Národního shromáždění
Českoslovenští politici rusínské národnosti
Členové ČSSD
Muži

redpajama_set_name: RedPajamaWikipedia


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news, local-news, country championships, racing, racing nsw, horses, fashions on field
THERE is something special about country race meetings that you just don't get anywhere else, Racing NSW media executive Julieanne Horsman says. This year's Country Championships is underway, with the best of the horses and fashionistas competing in eight rounds across the state before the final at Royal Randwick. The Port Macquarie Race Club will hold the second round on Sunday, February 17, while the finale is on Saturday, April 6. And, while many think the on-track action is what racing is all about, former journalist and now fashion queen of racing in the bush Ms Horsman said there was much more. "It's a social event and it's a sporting event and the good thing is it's all held during the day," she said. "Everyone's friendly and you can get a lot closer to the horses and it's a nice relaxed atmosphere. "You don't have to be a real racing fan to enjoy a day at the track, you can come and socialise and it's not all about betting." Ms Horsman said country racing meeting often have live music, a jumping castle for the children Ms Horsman is such a fan of racing that she confesses she has been to scores of different country meetings in NSW. "There's 117 country tracks in NSW and that is just for thoroughbred racing," she said. "So far I've been to 83, but it's my life's ambition to go to all of them." When it comes to fashion Ms Horsman said rules do apply, especially when you're competing in Fashions on the Field events. "Until the last day of February it's still spring/summer rules which means lighter hats, straw, silk and lace," she said. "From March 1 we take on autumn/winter rules, so things like felt, leather, velvet and heavier fabrics. "Pantone has just released their colour of the year and it's coral so I expect to see a lot of that." Ms Horsman said Fashions on the Field competitors from across the state are expected to attend the Country Championships rounds. "You just need to wear something that stands out … don't just go to a shop and buy a hat, go and get a one-off piece made for you," she said. For further inspiration, Ms Horsman said women only needed to look towards Erin Holland and Jesinta Franklin (nee Campbell) for great styling.
https://nnimgt-a.akamaihd.net/transform/v1/crop/frm/yqbYpxNMru7TBX8VR5QF63/2ffca0b2-dfa5-4111-8bb0-c406025f0ae4.jpg/r0_1278_2725_2818_w1200_h678_fmax.jpg
February 14 2019 - 9:43AM
Racing NSW Country Championships are galloping good times | Photos, pictures
Nadine Morton
Racing NSW media executive Julieanne Horsman at a recent country race meeting.
THERE is something special about country race meetings that you just don't get anywhere else, Racing NSW media executive Julieanne Horsman says.
This year's Country Championships is underway, with the best of the horses and fashionistas competing in eight rounds across the state before the final at Royal Randwick.
The Port Macquarie Race Club will hold the second round on Sunday, February 17, while the finale is on Saturday, April 6.
FROCK UP AND WIN: Win big at the Port Macquarie Country Championships race event
And, while many think the on-track action is what racing is all about, former journalist and now fashion queen of racing in the bush Ms Horsman said there was much more.
"It's a social event and it's a sporting event and the good thing is it's all held during the day," she said.
"Everyone's friendly and you can get a lot closer to the horses and it's a nice relaxed atmosphere.
You don't have to be a real racing fan to enjoy a day at the track, you can come and socialise and it's not all about betting.
Racing NSW media executive Julieanne Horsman
"You don't have to be a real racing fan to enjoy a day at the track, you can come and socialise and it's not all about betting."
Ms Horsman said country racing meeting often have live music, a jumping castle for the children
Ms Horsman is such a fan of racing that she confesses she has been to scores of different country meetings in NSW.
"There's 117 country tracks in NSW and that is just for thoroughbred racing," she said.
The gents looking smart in their suits at Dubbo Turf Club. The accessories are what sets them apart. Photo: JANIAN MCMILLAN
"So far I've been to 83, but it's my life's ambition to go to all of them."
READ ALSO: Trainer's golden run towards the Country Championships
When it comes to fashion Ms Horsman said rules do apply, especially when you're competing in Fashions on the Field events.
"Until the last day of February it's still spring/summer rules which means lighter hats, straw, silk and lace," she said.
"From March 1 we take on autumn/winter rules, so things like felt, leather, velvet and heavier fabrics.
Pantone has just released their colour of the year and it's coral so I expect to see a lot of that.
Ms Horsman said Fashions on the Field competitors from across the state are expected to attend the Country Championships rounds.
"You just need to wear something that stands out … don't just go to a shop and buy a hat, go and get a one-off piece made for you," she said.
For further inspiration, Ms Horsman said women only needed to look towards Erin Holland and Jesinta Franklin (nee Campbell) for great styling.
Top five fashion tips
Wear comfortable shoes because you'll be in them all day
Take cash
If it's hot, wear your hair up
Wear something you love and you're comfortable in
Try and get a unique piece of millinery made from a local milliner
Metallic crowns are easy to wear transeasonal headpieces that look great. Photo: OSCAR COLMAN

redpajama_set_name: RedPajamaCommonCrawl


Multi-touch is certainly one of the most talked-about interaction paradigms of the past two years, but even single-touch screens and the burgeoning trend of multi-user interfaces represent significant interface design challenges. Removing the mouse, the keyboard, and even menus and buttons from the user experience might seem radical, but therein lies the path to the natural user interface, or NUI, which could herald a major shift in interface design. But what's all this good for? Who benefits? And in what contexts does it make sense? Darren David and Nathan Moody, principals from Stimulant, will talk about how they got into this field, how they design and develop such experiences, and share their learnings from creating touchwalls, see-through touchscreens, mobile experiences, and much more.
Ma tutto questo a cosa serve? A chi giova? E in quali contesti ha senso? Darren e Nathan David Moody, di stimolant, parleranno di come sono arrivati in questo campo, il modo in cui progettare e sviluppare tali esperienze, e condividere i propri apprendimenti da touchwalls creare, vetrine interattive, esperienze mobile, e molto altro.


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Traditions are great if in harmony with the Gospel, says communicator
Devotionals have been a BYU tradition since Karl G. Maeser's presidency in the 1880s. Ed Adams, a professor in the Department of Communications, addressed students and faculty Tuesday, encouraging everyone to build good traditions.
Traditions have the ability to bind us generationally, said Adams. "Some traditions are fun and whimsical, and in unique ways work to unite people. Some, however, take us down unproductive paths and can even contribute to justifying sin."
Referencing the musical "Fiddler on the Roof," Adams quoted Elder Jeffrey R. Holland: "When we come to BYU we come to take our position on the roof, with violin in hand, and we declare to the rest of the world, "Tradition." Our tradition. BYU tradition. And that doesn't just mean ringing the victory bell after a ball game or lighting the Y at Homecoming, as fun and rewarding as those lesser traditions are. Indeed, lighting the Y doesn't mean a thing, doesn't justify the electricity it takes to do it, if the meaning behind that mountaintop symbol, 'the spirit of the Y,' is not manifest in each of our lives."
Adams said there is a new trend occurring in some colleges in America. "There are football fans vying for the title of 'friendliest fans.' Booing is discouraged by some schools, visiting guests are invited to tailgating parties and opposing fans are welcomed by the home team fans."
As a professional, Adams works in mass communication, which is concerned primarily with the impact of messages transmitted by various mass media. Areas of focus include the study of public opinion, public perception and media messages. Over the years, basic research in the field has found a relationship between group behavior in the public sphere and the public perception of that group.
Where traditions reflect on the BYU students who practice them, Adams counseled the student body to follow the principles of the Gospel of Jesus Christ, and change negative behaviors that lead them away from feeling the Spirit.
Adams encouraged students to work to make the university the kind of school in which opponents and the national media could proclaim BYU as both the toughest and friendliest place to play a game.
"As Elder Holland and Elder Scott suggest," Adams said, "let us all, both personally and collectively, look at our traditions and the established way we do things and make sure they are in line with how the Lord would have us live, and if necessary, establish new traditions."
Photo by Jonathan Hardy/BYU Photo


The Department of Economics plans to offer these courses during the next academic year; schedules are subject to change. Please schedule an appointment to meet with an undergraduate advisor for assistance with academic planning.
In-depth examination at an upper division level of a special topic in Economics. These courses will vary in prerequisites which means depending on the topic, it could be considered an Advanced or an Elective course.


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Landsberg am Lech este un oraș din districtul Landsberg am Lech, regiunea administrativă Bavaria Superioară, landul Bavaria, Germania.

Personalități
 Ignaz Kögler (1680-1746), matematician și astronom iezuit
 Fritz Beck (1889-1934), activist antifascist
 Luise Rinser (1911-2002), scriitoare

Vezi și
 Lista orașelor și comunelor din Bavaria
 Lista orașelor din Bavaria
 Listă de orașe din Germania

Legături externe

Varia
Arestat (împreună cu alți complici) la 11 noiembrie 1923 după puciul antiguvernamental din 8-9 noiembrie 1923, Adolf Hitler a fost judecat pentru trădare și condamnat la cinci ani detențiune, dintre care a executat însă numai nouă luni în închisoarea din acest oraș (1923-24). Aici a scris celebra sa carte "Mein Kampf".

Orașe din Bavaria


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Mets Season Now Hinges On Juan Lagares & Joe Panik
As bad as it looked, it sounded worse. Jeff McNeil hit the first base bag awkwardly, and he was clearly in pain hobbling and hopping around in foul territory. After the game, he and Mickey Callaway tried to put a good face on it, but they came across despondent.
Even if this isn't the worst case scenario, it looks like McNeil will have to miss sometime. We can pray for a game or two, but it's probably more than that.
No matter the length of time, the Mets are now going to have to rely on Juan Lagares and Joe Panik to produce instead of looking at them being complimentary players.
If you want to be glass half full, Lagares seems to be locked in recently. We saw a vintage Lagares defensive play when he robbed Yan Gomes of an extra base hit on Saturday. Last night, he was 4-for-4 against the Braves. That matched his hit total for all of July, and it was his fifth four hit game in his seven year career.
Looking back, the last time Lagares had struggled offensively and defensively like this was in 2015. Those struggles led to the Mets first trying to obtain Carlos Gomez, and then later "settling" on Yoenis Cespedes.
In 2015, after the Mets obtained Cespedes and the Mets started playing more meaningful games, Lagares stepped up god game. From August 1 until the end of the season, he hit .287/.326/.471. In that postseason, Lagares hit .348/.375/.435.
Maybe, Lagares has that ability to raise his game in these pressure situations. That's at least the hope now.
The other hope is Panik can raise his game right now. So far, he hasn't hit much with the Mets going 2-for-10 with a walk. However, what he has contributed has counted for something.
His single Friday led to Michael Conforto's walk off hit. His teaching on an error on Saturday led to J.D. Davis' go-ahead sacrifice fly. His RBI single Sunday was part of a three run inning to tie the game at 3-3.
That's what the Mets need from Lagares and Panik. There's no way they can match what McNeil gave the Mets. There's maybe five players in all of baseball who could do that. Maybe. Instead, they need to make their hits count while also reaching back and rediscovering their Gold Glove form.
More than anything, if they give the Mets very good to elite defense, the Mets still have a chance. Both players have the skills to do it, so to that end, there's a legitimate chance.
If they do that, they help the pitching, which in turn, lowers the bar on the amount of runs the Mets need to score to win.
The onus for scoring those runs will have to be shared collectively by the lineup. At the moment, you can't ask more from Davis than what he's been giving. The same goes for Wilson Ramos.
The burden shifts to Amed Rosario to pick it back up after going 4-for-23 over his last five games. Todd Frazier needs to return or get close to his June form. Pete Alonso has to get back to his first half form instead of being the guy hitting .188 in that second half hitting the occasional homer. Finally, no matter how good Conforto has been, as a leader and as a guy who's been here before, he needs to raise his game to another level.
If these things happen, and you get a spark from one of Ruben Tejada, Dilson Herrera, and/or Arismendy Alcantara from Triple-A or a Luis Guillorme and Aaron Altherr from the Major League roster, McNeil missing any time doesn't have to be a death knell for the season.
Overall, everyone on this roster raising their game is very possible. However, nothing is going to be possible unless Lagares and Panik raise their games. I'd they don't do that, chances are McNeil missing time will be the reason the Mets moss the postseason.
Aaron Altherr , Amed Rosario , Arismendy Alcantara , Carlos Gomez , Dilson Herrera , J.D. Davis , Jeff McNeil , Joe Panik , Juan Lagares , Luis Guillorme , Michael Conforto , Mickey Callaway , Peter Alonso , Ruben Tejada , Todd Frazier , Wilson Ramos , Yoenis Cespedes
0 thoughts on "Mets Season Now Hinges On Juan Lagares & Joe Panik"
LongTimefan1 says:
I don't see the season hinging on Lagares and Panik.
Mets should look to call up players with big league experience with the talent to contribute on both sides of the ball, and are hoping for fresh start.
Call up two players, one to replace McNeil in infield, and one, outfield. Alcantara can play both.
Then replace Altherr with Herrera or Tejada.
It hinges on them because if they are not capable of playing everyday the Mets ability to stay afloat at a time they need to be continuing to make gains in the postseason races becomes all the more difficult. If they are not playing up to snuff, players like Alonso stepping up are not going to have the impact it would have had otherwise.
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A main part in the novel To Kill A Mockingbird is rumours. The hole town of Maycomb is buzzing with different kinds of rumours. Some true and some false, their origins not many know. But they do know every inch of the made up tale. As the story progress the rumours get more and more violent. Causing characters in the novel emotional and some times physical pain. In this essay the difference between the way Atticus and Dill perceive rumours will be discussed.
An example as a way someone used this rumor in a negative way is "not only a Finch waiting tables but one in the courthouse lawing for niggers!" (Mrs. Dubose, 117). Atticus payed no heed to any of the rumors said about him in this respect. And went through all the torment in patience. Dill on the other hand was not present for most any of the torment or rumors, and whatever he did hear also did not bother him. Dill to was a lover of all human beings; him still being to young to understand. In this rumor we see Atticus and dill are of the same idea, all humans should be treated equally and the same.
969 words - 4 pages for the right reason". In our journey through this mortal realm it is imperative that we hold account and responsibility for our actions, and understand that our personal actions do not only effect us personally, but effect us all as a network of human beings. It was then, it is now, and it always will be a sin to kill a mockingbird.
How Does Harper Lee Use Minor Characters In To Kill A Mockingbird To Explore Some Of The Main Concerns In The Novel?


The perfumes have become an important part of our life because of the advantages it has in our life. The perfume also helps in boosting our confidence and also makes other people like us. The perfume you use becomes your identity and that is why you should choose the perfume carefully. When we talk about choosing the perfume, the factor of packaging comes on the top of the list. The packaging should be of good quality and attractive enough to catch the eye of the customer and make him buy the perfume.
The first thing to consider while designing the packaging is to design it according to the customers that are going to use it. The perfume manufacturing companies should always move with time and should adapt to the changes in the Perfume Boxes. Today in this fast moving world, there are new and latest designs available in the market and the perfume companies should keep an eye on the latest trends. It is a customer need and requirement to buy the perfume with the latest packaging design in the market to keep up with the rest of the people. If the design of printed perfume boxes is old and not according to the latest trends, then the customer will not even pay attention to it when he visits the store to buy some perfume.
The Perfume Boxes should have a striking appearance that no customer can ignore after seeing it for once. The packaging should also focus on targeted consumers. For example, if the perfume is for female consumers, then the design of the packaging should be stylish and up to date to match their taste. Whereas when you are selling perfume for men, then all you have to do is to make the packaging with a simple and decent look as men always have a taste for decent things. This can help the customer in finding the right perfume with ease and he will definitely appreciate the perfume with a good Perfume box.
The main purpose that the custom perfume boxes should serve is the protection of the perfume inside it. The perfume bottles are very fragile and they need special care and protection from any kind of damage from the environment. The packaging should be strong and durable to keep the perfume inside it safe for a long time. The protection of the perfume includes protection during the shipment and transportation stage and also protection in the customer's home or office after the purchase of perfume. The custom printed perfume boxes should be designed to withstand any kind of damage or physical pressure that can happen during the shipping stage from the factory to the market.
The strong packaging also provides satisfaction to the customer buying the perfume and the strong packaging box is one of the factors that helps the customer in deciding which perfume to buy for himself. If the wholesale printed perfume boxes are of good quality and durable, then the customer can buy the perfume and use it for a long time without having to worry about its protection.
The perfume manufacturing companies should also take care of printing information on the perfume packaging. The customer who visits the market to buy some good perfume is always looking for some specific information about the perfume. The companies should always take care of the customer facilitation and provide all the necessary information on the packaging about the perfume they are selling. This information should contain information about the composition, percentage of components, manufacturing date, etc. The customer will always like the perfume with custom perfume packaging which has already provided the required information. The customer will always buy the perfume of the same brand and this can ultimately result in the increased sale of the perfume.
With the changing trends, the trend which has been the most demanded one is the trend of eco-friendly packaging design. The perfume manufacturers should keep this demand in mind when designing the printed perfume box. The eco-friendly packaging is the one which has zero risks of causing damage to the environment. The customers of today have grown conscious about nature and surroundings and want to buy the perfume which has the best packaging material and design. The eco-friendly packaging is also considered the main factor influencing the purchase decision of the customer. The companies should follow this trend of environmentally friendly packaging in order to give the customers what they want and in this way they can increase the sales of their perfumes.
The perfume boxes Melbourne should be designed in such a way to promote the brand and helps in the marketing of the perfume. The companies should survey the market before designing their packaging in order to get the idea about the things customer wants nowadays. The best way to promote the brand is to print the company name and logo on the packaging.
Another purpose that the perfume boxes Sydney provides are to differentiate the perfume from the rest of the perfumes on the shelf. The colors, design, and shape of the packaging should be designed in such a way to help the customer in differentiating and finding the perfume of your company on the shelf.


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arts iu cinema
IU Cinema to celebrate Black History Month with 1970s films
Courtesy of 20th Century Fox/Criterion Pics
Claudine Price, played by Diahann Carroll, and Rupert "Roop" Marshall, played by James Earl Jones, stand during a scene in "Claudine". The Black Film Center/Archive will show the film at 7 p.m. Thursday as part of its "Love! I'm in Love!" film series.
By Lizzie Kaboski
Published Feb 4, 2020 7:36 pm Last updated Feb 5, 2020 3:46 pm
The Black Film Center/Archive will show its series "Love! I'm in Love! Classic Black Cinema of the 1970s" at the IU Cinema throughout February.
The series will feature films that celebrate black lives and black film stars learning how to live in happy and intimate relationships, according to the IU Cinema website.
Films will include "Claudine" at 7 p.m. Thursday, "A Warm December" at 7 p.m. Feb. 14 and "Aaron Loves Angela" at 7 p.m. Feb. 17.
Terri Francis, director of the Black Film Center/Archive, associate professor of media and cinema studies at IU and curator of the series, said the films in the series were inspired by the 2018 restoration of "Something Good — Negro Kiss," an 1898 film of two black actors kissing and laughing together. Francis said she was also inspired by the recent keynote speech from actress Viola Davis at IU.
"The human experience has a variety of faces, skin colors and ages," Francis said. "This film was a rare depiction of black love."
Francis said she chose films from the 1970s because they are still relevant to both older and younger audiences.
"As a professor, one of my tasks is to show complex representations of adult life and give students the opportunity to engage," Francis said.
The series will feature two discussion events about the historical context of black cinema by Philana Payton, a doctoral candidate at University of Southern California, and Allyson Field, associate professor in the Department of Cinema and Media Studies from the University of Chicago.
Field will speak about the rediscovery and restoration of "Something Good — Negro Kiss" at an additional event at 12:15 p.m. Feb. 21 in Franklin Hall 312. Field said that as a historian, it was moving to see how the film's representation of love spoke to audiences.
"It is remarkable to see how films speak to each other across time," Field said. "And how they speak to us, even though we are so far removed from that time."
Prior to the screening of "Claudine," Payton will speak about actress Diahann Carroll's impact on the perception of black matriarchy in film. The film is about a single mother played by Carroll who raises her children by working as a domestic maid for rich white families.
"Diahann Carroll was the epitome of star power at the time," Payton said. "Her persona at the time helped the film become more palpable for mainstream audiences."
Audiences from different backgrounds and experiences were able to connect with the film, Payton said.
"Claudine was a very specific working class black story, but everyone can connect to the film," Payton said. "It's about the human experience."
Tickets are free through the IU Cinema's website up to one hour before showtime.


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A Texas man pleaded guilty to federal hate crime charges after using Grindr to target gay men for carjacking and kidnapping
Click here to view original web page at www.msn.com
A Dallas, Texas, man pleaded guilty to federal hate crime charges for a string of crimes in 2017. Daniel Jenkins, 22, admitted he used the gay dating app Grindr to target men for their "perceived sexual orientation." Jenkins was the last of four men to plead guilty to crimes […]
A Dallas, Texas, man pleaded guilty to federal hate crime charges for a string of crimes in 2017.
Daniel Jenkins, 22, admitted he used the gay dating app Grindr to target men for their "perceived sexual orientation."
Jenkins was the last of four men to plead guilty to crimes involved in the 2017 scheme, according to the Justice Department.
A 22-year-old Dallas, Texas, man last week pleaded guilty to a slew of charges, including federal hate crime charges, and admitted he and his co-conspirators used a gay dating app to target gay men for violent crimes.
Daniel Jenkins admitted that he and other men used the app Grindr, the dating app predominantly used by gay men, to lure men because of their "perceived sexual orientation" to an abandoned apartment complex and other areas around Dallas, according to the Justice Department.
The crimes took place over the course of about one week in December 2017 and included kidnapping, carjacking, robbery, and hate crimes, according to court documents. Jenkins admitted he and his co-conspirators held people against their will, held victims at gunpoint, forced them to withdraw money from ATMs, and stole their property, including their vehicles.
Jenkins also told authorities that one of his co-conspirators had attempted to use an "object" to sexually assault one of the victims, according to court documents. Jenkins also said one of his co-conspirators had "wiped human feces on at least two victims," documents say.
Jenkins admitted he and his co-conspirators had physically injured at least one person and had "taunted the victims based upon the co-conspirators' perception of the men's sexual orientation," according to the Justice Department.
Three others involved in the incidents previously pleaded guilty to crimes. Michael Atkinson pleaded guilty to conspiracy and kidnapping charges in March 2019. Daryl Henry and Pablo Ceniceros-Deleon pleaded guilty to a federal hate crime charge and other charges in December 2019, according to the DOJ.
The other three co-conspirators are set to be sentenced on June 23.
"These defendants brutalized multiple victims, singling them out due to their sexual orientation. We cannot allow this sort of violence to fester unchecked," Acting US Attorney Prerak Shah of the Northern District of Texas said in a statement. "The Department of Justice is committed to prosecuting hate crimes. In the meantime, we urge dating app users to remain vigilant. Unfortunately, predators often lurk online."
Predators have previously been accused of using Grindr to target gay men. A 19-year-old Louisiana man was indicted in March by a federal grand jury on six charges, including hate crime with intent to kill, after authorities say he used the app to kidnap two men and attempted to kidnap another.
Jenkins faces up to 26 years in prison, according to the DOJ. He is set to be sentenced on October 6.


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Maintenance checks should be made payable to your condominium association. Please do NOT make the checks payable to Red Bridge Property Management as this will delay the processing of your check.
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Maintenance fees are due on the 1st of every month.
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What permits/approval do I need to renovate my apartment?
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redpajama_set_name: RedPajamaGithub


text:
Synthesis of anti-tubercular marine alkaloids denigrins A and B
Milandip Karak, Tohru Oishi, Kohei Torikai
The first synthesis of anti-tubercular marine alkaloids denigrins A and B were accomplished in three and five steps and 62% and 31% overall yields respectively, from maleic anhydride. The key features of the synthesis include efficient Mizoroki-Heck reaction, geometry-controlled vinylogous aldol condensation, and one-pot lactamization. The synthesis first demonstrates the serviceability of maleic anhydride in palladium-catalyzed cross-coupling reactions with diaryliodonium salt.
https://doi.org/10.1016/j.tetlet.2018.06.013
Maleic Anhydrides
denigrin A
denigrin B
3-hydroxybutanal
Karak, M., Oishi, T., & Torikai, K. (2018). Synthesis of anti-tubercular marine alkaloids denigrins A and B. Tetrahedron Letters, 59(29), 2800-2803. https://doi.org/10.1016/j.tetlet.2018.06.013
Synthesis of anti-tubercular marine alkaloids denigrins A and B. / Karak, Milandip; Oishi, Tohru; Torikai, Kohei.
In: Tetrahedron Letters, Vol. 59, No. 29, 18.07.2018, p. 2800-2803.
Karak, M, Oishi, T & Torikai, K 2018, 'Synthesis of anti-tubercular marine alkaloids denigrins A and B', Tetrahedron Letters, vol. 59, no. 29, pp. 2800-2803. https://doi.org/10.1016/j.tetlet.2018.06.013
Karak M, Oishi T, Torikai K. Synthesis of anti-tubercular marine alkaloids denigrins A and B. Tetrahedron Letters. 2018 Jul 18;59(29):2800-2803. https://doi.org/10.1016/j.tetlet.2018.06.013
Karak, Milandip ; Oishi, Tohru ; Torikai, Kohei. / Synthesis of anti-tubercular marine alkaloids denigrins A and B. In: Tetrahedron Letters. 2018 ; Vol. 59, No. 29. pp. 2800-2803.
@article{b3a48d8a53ab441da3830cb30747e890,
title = "Synthesis of anti-tubercular marine alkaloids denigrins A and B",
abstract = "The first synthesis of anti-tubercular marine alkaloids denigrins A and B were accomplished in three and five steps and 62{\%} and 31{\%} overall yields respectively, from maleic anhydride. The key features of the synthesis include efficient Mizoroki-Heck reaction, geometry-controlled vinylogous aldol condensation, and one-pot lactamization. The synthesis first demonstrates the serviceability of maleic anhydride in palladium-catalyzed cross-coupling reactions with diaryliodonium salt.",
author = "Milandip Karak and Tohru Oishi and Kohei Torikai",
doi = "10.1016/j.tetlet.2018.06.013",
journal = "Tetrahedron Letters",
T1 - Synthesis of anti-tubercular marine alkaloids denigrins A and B
AU - Karak, Milandip
AU - Oishi, Tohru
AU - Torikai, Kohei
N2 - The first synthesis of anti-tubercular marine alkaloids denigrins A and B were accomplished in three and five steps and 62% and 31% overall yields respectively, from maleic anhydride. The key features of the synthesis include efficient Mizoroki-Heck reaction, geometry-controlled vinylogous aldol condensation, and one-pot lactamization. The synthesis first demonstrates the serviceability of maleic anhydride in palladium-catalyzed cross-coupling reactions with diaryliodonium salt.
AB - The first synthesis of anti-tubercular marine alkaloids denigrins A and B were accomplished in three and five steps and 62% and 31% overall yields respectively, from maleic anhydride. The key features of the synthesis include efficient Mizoroki-Heck reaction, geometry-controlled vinylogous aldol condensation, and one-pot lactamization. The synthesis first demonstrates the serviceability of maleic anhydride in palladium-catalyzed cross-coupling reactions with diaryliodonium salt.
U2 - 10.1016/j.tetlet.2018.06.013
DO - 10.1016/j.tetlet.2018.06.013
JO - Tetrahedron Letters
JF - Tetrahedron Letters
10.1016/j.tetlet.2018.06.013


Is it a good idea to lease a car? We walk you through the pros and cons of leasing versus buying, as well as new car-shopping options on the horizon.
Buying a car involves a down payment and a monthly payment. But once it's paid off, you own the car.
Leasing a car requires a less expensive monthly payment than buying, but doesn't give you any equity in owning the vehicle—unless you decide to buy it when the lease is up.
Car companies are now offering a third option, called subscriptions. Which of the three is best for you depends a lot on your circumstances, income, and how much you drive.
For many years, I thought of leasing as the thing you do when you can't really afford the car you want to drive—a way for people to parlay a Civic monthly payment into a Benz. That impression was bolstered some years ago when I talked to a guy in Boston who runs a business that makes loans based on car equity. He knew for sure that many of those luxury cars parked on Newbury Street represented not wealth, but debt. "If you're driving a BMW 7 Series, that doesn't automatically mean you're rich," he said. "It just means you can afford a $1,000-a-month lease payment."
I've since realized that it's more complicated than that, and that leases can actually be a financially savvy move, depending on the circumstances.
I talked to a guy who works in leasing for Mercedes-Benz Financial who explained leases as a bet where the manufacturer assumes all the risk.
"The idea with a lease is that you're only paying for depreciation," he said. "And at the end of the lease, you have the right to buy the car at a predetermined price. But guessing what a car will be worth in three or four years can be tricky. Say the car company gets it wrong and the car depreciates more than they thought—then you win, because you hand it back over to them and walk away. If it ends up about right, you could buy the car or not. And if the car doesn't depreciate as much as they predicted, then you get to buy it at below-market value. There's no bad outcome, from the consumer point of view."
Indeed, I know a fellow who experienced that latter scenario with a special-edition Porsche. The car just didn't depreciate, so at the end of the lease he bought it and promptly re-sold it for a profit that let him recoup all his lease payments. "Essentially, I drove a cool Porsche for three years for free," he said.
Now, that's not going to happen with many cars. But the mere possibility makes leases a little more enticing, doesn't it?
Say you buy a commodity car that enjoys strong resale value: a Jeep Wrangler. If we look at Jeep's financial calculator for a Wrangler priced at $29,540, a buyer will have a payment of $502 for five years (at 4.98 percent financing with $2,954 down). The lessee will pay $275 per month for four years, with the same down payment.
After four years, the buyer will have paid $27,050 and have equity in a four-year-old Wrangler (plus another $6,024 in payments due). The lessee will have paid $16,154 but own no part of that Wrangler. Which person is smart?
Well, the lessee will have an extra $10,896 in the bank (or more, if they invested the $227 per month they saved by leasing rather than buying). But the comparisons get a bit tricker when you get beyond year five, when the buyer has paid off the car and now owns it. After that, it's a payment-free ride, and there's always some kind of equity in the paid-off car.
The lessee, meanwhile, has a perpetual car payment and no equity. But they also have a perpetual new car, one that's probably under warranty and is safer and more efficient (and in the Wrangler's case, nicer to drive and easier to use than older versions).
If you drive a lot of miles, that could skew your decision toward buying, since extra mileage drives down resale and thus ups a lease payment. For example, our hypothetical $275 Wrangler lease is for 10,000 miles per year, and raising that to 15,000 miles sends the payment to $297 per month. On the other hand, there's the question of maintenance. What if your bought Wrangler, paid off after five years, suddenly needs a $2,000 repair in Year 6? See, this isn't such a straightforward decision.
To make it even more complicated, carmakers have added a third option: subscriptions. The idea here is that everything is included—insurance, maintenance, wear-and-tear items. Terms are shorter. In some cases, your payment includes the right to swap into different cars.
Porsche Passport, a program the company offers in Atlanta, starts at $2,000 per month. For that, you get a Cayman, Boxster, Macan or Cayenne, insurance included, with the right to "flip" into a different car whenever you want. For $3,000 per month, you access more expensive vehicles. Last year I talked to a guy who was a member, and he loved it. "I've changed cars every day for some stretches," he said. (A personal concierge switches them for you and even moves your personal stuff between cars). "I can say, 'OK, I'm going to drive a 911 to work and then get a Cayenne for a weekend trip.'" Nice setup, if you can afford it.
Imagine that car on your iPad in your driveway. Care by Volvo does that.
Taking an Escalade to some roller coasters is one thing you could do with a Maven car.
Is a year too long a commitment for you? There's also GM's Maven program, which is kind of like Uber meets Avis—you book a car via an app on your phone and drive it as long as you need it.
There are month-long terms in some cities, or you can pay by the hour (from $8 an hour for cars, $14 per hour for a big SUV like a Tahoe). And, to take this thing full circle, if you own a GM vehicle you might be able to rent it to other people through Maven. (As you could with any car through Turo). Just to complicate your lease versus buy versus subscribe math a little bit more.


text:
Q: Android - Cannot connect to external IP address over mobile 3G/4G network using sockets Right now, I am writing a server/client program to allow a user to control different parts of their computer from an android phone on the fly. The server runs on the computer and the client runs from the android phone. I am using socket programming to do this, WinSocket on the computer and Android/Java sockets on the phone.
What Works:

*

*The server on the computer end works.

*When on the same wifi network, the client on the phone can send and
receive commands to/from the server.

*The server is accessible from outside the local wireless network it is connected to. I
tested this by using this open port checking tool to send a request
to the server. The server can successfully receive the request, and
the port checking website reports that the port I am using is
properly forwarded.

*When using an app on my android phone that tests open ports, my
server gets the connection request over 3G/4G.

Now for my problem. When I try to connect to the server running on the computer from the client on the phone, when the phone is connected to the internet through 3G or 4G, the socket does nothing and throws a socket timeout exception, and the server does not receive any connection request from the phone. I don't understand this because, like the 4th thing above, the port checking app I used can get through to my server program, but the code I'll post below doesn't do anything when running on 3G/4G.
String hostName = "SERVER_NETWORK_EXTERNAL_IP_HERE";
int port = 58587;
SocketAddress address = new java.net.InetSocketAddress(hostName, port);
sock = new Socket();
sock.connect(address, 5000);

The network activity indicator in the status bar at the top of the screen does not report outbound network activity when running this code, however if I am connected to wifi, everything works correctly. Anyone got any ideas?

redpajama_set_name: RedPajamaStackExchange


text:
Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future
Humayun Riaz, Brian Godman*, Shahzad Hussain, Farnaz Malik, Sidra Mahmood, Ali Shami, Sajid Bashir
Objective: The management of patients with osteoporosis and the rational use of antibiotics are growing concerns in Pakistan. The first step is to assess utilisation patterns, prescribing behaviour and the potential rationale among a range of medicines including bisphosphonates and antibiotics, and subsequently use the findings to suggest potential future policies for all key stakeholders to improve patient care in the future. Methods: A questionnaire-based, cross-sectional study in both private and public healthcare facilities in Pakistan, conducted between January 2011 and December 2012, involving 438 physicians and 15824 prescriptions. The second study involved 9984 outpatient prescriptions, 127 inpatient cases and over 100 prescribers and dispensers. Key findings: There was adequate history taking and examinations in approximately half of the physicians surveyed, with prescribing typically taking into account issues such as disease severity (84% of respondents) and the socioeconomic status of patients (53%). Prescribing of bisphosphonates was common certainly compared with medicines to treat cardiovascular diseases and diabetes. However, there are concerns with the low use of generics, high rate of antibiotic prescribing, variable availability of medicines, medical representatives being a key source of information on medicines and typically a limited number of formularies. Conclusion: There are considerable opportunities to improve the rational use of medicines in Pakistan including physician education, prescribing guidance and formularies. In addition, educating patients and physicians concerning antibiotics. These should be coordinated among key stakeholder groups. There is also a need to ensure low prices for generics and enhance their utilisation.
Journal of Pharmaceutical Health Services Research
https://doi.org/10.1111/jphs.12091
Influencing prescribing
10.1111/jphs.12091
Dive into the research topics of 'Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future'. Together they form a unique fingerprint.
Antibiotics Business & Economics 100%
Prescribing Business & Economics 90%
Pakistan Medicine & Life Sciences 81%
Diphosphonates Medicine & Life Sciences 79%
Medicine Business & Economics 69%
Antimicrobial Agent Chemical Compounds 50%
Formularies Medicine & Life Sciences 48%
Anti-Bacterial Agents Medicine & Life Sciences 47%
Riaz, H., Godman, B., Hussain, S., Malik, F., Mahmood, S., Shami, A., & Bashir, S. (2015). Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future. Journal of Pharmaceutical Health Services Research, 6(2), 111-121. https://doi.org/10.1111/jphs.12091
Riaz, Humayun ; Godman, Brian ; Hussain, Shahzad et al. / Prescribing of bisphosphonates and antibiotics in Pakistan : Challenges and opportunities for the future. In: Journal of Pharmaceutical Health Services Research. 2015 ; Vol. 6, No. 2. pp. 111-121.
@article{d153620508cf4e8e8945f9770f2d7c21,
title = "Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future",
abstract = "Objective: The management of patients with osteoporosis and the rational use of antibiotics are growing concerns in Pakistan. The first step is to assess utilisation patterns, prescribing behaviour and the potential rationale among a range of medicines including bisphosphonates and antibiotics, and subsequently use the findings to suggest potential future policies for all key stakeholders to improve patient care in the future. Methods: A questionnaire-based, cross-sectional study in both private and public healthcare facilities in Pakistan, conducted between January 2011 and December 2012, involving 438 physicians and 15824 prescriptions. The second study involved 9984 outpatient prescriptions, 127 inpatient cases and over 100 prescribers and dispensers. Key findings: There was adequate history taking and examinations in approximately half of the physicians surveyed, with prescribing typically taking into account issues such as disease severity (84% of respondents) and the socioeconomic status of patients (53%). Prescribing of bisphosphonates was common certainly compared with medicines to treat cardiovascular diseases and diabetes. However, there are concerns with the low use of generics, high rate of antibiotic prescribing, variable availability of medicines, medical representatives being a key source of information on medicines and typically a limited number of formularies. Conclusion: There are considerable opportunities to improve the rational use of medicines in Pakistan including physician education, prescribing guidance and formularies. In addition, educating patients and physicians concerning antibiotics. These should be coordinated among key stakeholder groups. There is also a need to ensure low prices for generics and enhance their utilisation.",
keywords = "Antibiotics, Bisphosphonates, Generics, Influencing prescribing, Pakistan",
author = "Humayun Riaz and Brian Godman and Shahzad Hussain and Farnaz Malik and Sidra Mahmood and Ali Shami and Sajid Bashir",
note = "Publisher Copyright: {\textcopyright} 2015 Royal Pharmaceutical Society.",
doi = "10.1111/jphs.12091",
journal = "Journal of Pharmaceutical Health Services Research",
Riaz, H, Godman, B, Hussain, S, Malik, F, Mahmood, S, Shami, A & Bashir, S 2015, 'Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future', Journal of Pharmaceutical Health Services Research, vol. 6, no. 2, pp. 111-121. https://doi.org/10.1111/jphs.12091
Prescribing of bisphosphonates and antibiotics in Pakistan : Challenges and opportunities for the future. / Riaz, Humayun; Godman, Brian; Hussain, Shahzad et al.
In: Journal of Pharmaceutical Health Services Research, Vol. 6, No. 2, 01.06.2015, p. 111-121.
T1 - Prescribing of bisphosphonates and antibiotics in Pakistan
T2 - Challenges and opportunities for the future
AU - Riaz, Humayun
AU - Godman, Brian
AU - Hussain, Shahzad
AU - Malik, Farnaz
AU - Mahmood, Sidra
AU - Shami, Ali
AU - Bashir, Sajid
N1 - Publisher Copyright: © 2015 Royal Pharmaceutical Society.
N2 - Objective: The management of patients with osteoporosis and the rational use of antibiotics are growing concerns in Pakistan. The first step is to assess utilisation patterns, prescribing behaviour and the potential rationale among a range of medicines including bisphosphonates and antibiotics, and subsequently use the findings to suggest potential future policies for all key stakeholders to improve patient care in the future. Methods: A questionnaire-based, cross-sectional study in both private and public healthcare facilities in Pakistan, conducted between January 2011 and December 2012, involving 438 physicians and 15824 prescriptions. The second study involved 9984 outpatient prescriptions, 127 inpatient cases and over 100 prescribers and dispensers. Key findings: There was adequate history taking and examinations in approximately half of the physicians surveyed, with prescribing typically taking into account issues such as disease severity (84% of respondents) and the socioeconomic status of patients (53%). Prescribing of bisphosphonates was common certainly compared with medicines to treat cardiovascular diseases and diabetes. However, there are concerns with the low use of generics, high rate of antibiotic prescribing, variable availability of medicines, medical representatives being a key source of information on medicines and typically a limited number of formularies. Conclusion: There are considerable opportunities to improve the rational use of medicines in Pakistan including physician education, prescribing guidance and formularies. In addition, educating patients and physicians concerning antibiotics. These should be coordinated among key stakeholder groups. There is also a need to ensure low prices for generics and enhance their utilisation.
AB - Objective: The management of patients with osteoporosis and the rational use of antibiotics are growing concerns in Pakistan. The first step is to assess utilisation patterns, prescribing behaviour and the potential rationale among a range of medicines including bisphosphonates and antibiotics, and subsequently use the findings to suggest potential future policies for all key stakeholders to improve patient care in the future. Methods: A questionnaire-based, cross-sectional study in both private and public healthcare facilities in Pakistan, conducted between January 2011 and December 2012, involving 438 physicians and 15824 prescriptions. The second study involved 9984 outpatient prescriptions, 127 inpatient cases and over 100 prescribers and dispensers. Key findings: There was adequate history taking and examinations in approximately half of the physicians surveyed, with prescribing typically taking into account issues such as disease severity (84% of respondents) and the socioeconomic status of patients (53%). Prescribing of bisphosphonates was common certainly compared with medicines to treat cardiovascular diseases and diabetes. However, there are concerns with the low use of generics, high rate of antibiotic prescribing, variable availability of medicines, medical representatives being a key source of information on medicines and typically a limited number of formularies. Conclusion: There are considerable opportunities to improve the rational use of medicines in Pakistan including physician education, prescribing guidance and formularies. In addition, educating patients and physicians concerning antibiotics. These should be coordinated among key stakeholder groups. There is also a need to ensure low prices for generics and enhance their utilisation.
KW - Antibiotics
KW - Bisphosphonates
KW - Generics
KW - Influencing prescribing
KW - Pakistan
U2 - 10.1111/jphs.12091
DO - 10.1111/jphs.12091
JO - Journal of Pharmaceutical Health Services Research
JF - Journal of Pharmaceutical Health Services Research
Riaz H, Godman B, Hussain S, Malik F, Mahmood S, Shami A et al. Prescribing of bisphosphonates and antibiotics in Pakistan: Challenges and opportunities for the future. Journal of Pharmaceutical Health Services Research. 2015 Jun 1;6(2):111-121. doi: 10.1111/jphs.12091


text:
Statutes, codes, and regulations
Title 26 - INTERNAL REVENUE CODESubtitle A - Income TaxesChapter 1 - NORMAL TAXES AND SURTAXESSubchapter B - Computation of Taxable Income
Part IX - ITEMS NOT DEDUCTIBLE
Section 263A - Capitalization and inclusion in inventory costs of certain expenses
26 U.S.C. § 263A
Current through P.L. 117-262 (published on www.congress.gov on 12/21/2022)
(a) Nondeductibility of certain direct and indirect costs
(1) In general
In the case of any property to which this section applies, any costs described in paragraph (2)-
(A) in the case of property which is inventory in the hands of the taxpayer, shall be included in inventory costs, and
(B) in the case of any other property, shall be capitalized.
(2) Allocable costs
The costs described in this paragraph with respect to any property are-
(A) the direct costs of such property, and
(B) such property's proper share of those indirect costs (including taxes) part or all of which are allocable to such property.
Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph.
(b) Property to which section applies
Except as otherwise provided in this section, this section shall apply to-
(1) Property produced by taxpayer
Real or tangible personal property produced by the taxpayer.
(2) Property acquired for resale
Real or personal property described in section 1221(a)(1) which is acquired by the taxpayer for resale.
For purposes of paragraph (1), the term "tangible personal property" shall include a film, sound recording, video tape, book, or similar property.
(c) General exceptions
(1) Personal use property
This section shall not apply to any property produced by the taxpayer for use by the taxpayer other than in a trade or business or an activity conducted for profit.
(2) Research and experimental expenditures
This section shall not apply to any amount allowable as a deduction under section 174.
(3) Certain development and other costs of oil and gas wells or other mineral property
This section shall not apply to any cost allowable as a deduction under section 167(h), 179B, 263(c), 263(i), 291(b)(2), 616, or 617.
(4) Coordination with long-term contract rules
This section shall not apply to any property produced by the taxpayer pursuant to a long-term contract.
(5) Timber and certain ornamental trees
This section shall not apply to-
(A) trees raised, harvested, or grown by the taxpayer other than trees described in clause (ii) of subsection (e)(4)(B) (after application of the last sentence thereof), and
(B) any real property underlying such trees.
(6) Coordination with section 59(e)
Paragraphs (2) and (3) shall apply to any amount allowable as a deduction under section 59(e) for qualified expenditures described in subparagraphs (B), (C), (D), and (E) of paragraph (2) thereof.
(7) Coordination with section 168(k)(5)
This section shall not apply to any amount allowed as a deduction by reason of section 168(k)(5) (relating to special rules for certain plants bearing fruits and nuts).
(d) Exception for farming businesses
(1) Section not to apply to certain property
(A) In general
This section shall not apply to any of the following which is produced by the taxpayer in a farming business:
(i) Any animal.
(ii) Any plant which has a preproductive period of 2 years or less.
(B) Exception for taxpayers required to use accrual method
Subparagraph (A) shall not apply to any corporation, partnership, or tax shelter required to use an accrual method of accounting under section 447 or 448(a)(3).
(2) Treatment of certain plants lost by reason of casualty
If plants bearing an edible crop for human consumption were lost or damaged (while in the hands of the taxpayer) by reason of freezing temperatures, disease, drought, pests, or casualty, this section shall not apply to any costs of the taxpayer of replanting plants bearing the same type of crop (whether on the same parcel of land on which such lost or damaged plants were located or any other parcel of land of the same acreage in the United States).
(B) Special rule for person with minority interest who materially participates
Subparagraph (A) shall apply to amounts paid or incurred by a person (other than the taxpayer described in subparagraph (A)) if-
(i) the taxpayer described in subparagraph (A) has an equity interest of more than 50 percent in the plants described in subparagraph (A) at all times during the taxable year in which such amounts were paid or incurred, and
(ii) such other person holds any part of the remaining equity interest and materially participates in the planting, maintenance, cultivation, or development of the plants described in subparagraph (A) during the taxable year in which such amounts were paid or incurred.
The determination of whether an individual materially participates in any activity shall be made in a manner similar to the manner in which such determination is made under section 2032A(e)(6).
(C) Special temporary rule for citrus plants lost by reason of casualty
(i) In general
In the case of the replanting of citrus plants, subparagraph (A) shall apply to amounts paid or incurred by a person (other than the taxpayer described in subparagraph (A)) if-
(I) the taxpayer described in subparagraph (A) has an equity interest of not less than 50 percent in the replanted citrus plants at all times during the taxable year in which such amounts were paid or incurred and such other person holds any part of the remaining equity interest, or
(II) such other person acquired the entirety of such taxpayer's equity interest in the land on which the lost or damaged citrus plants were located at the time of such loss or damage, and the replanting is on such land.
(ii) Termination
Clause (i) shall not apply to any cost paid or incurred after the date which is 10 years after the date of the enactment of the Tax Cuts and Jobs Act.
(3) Election to have this section not apply
If a taxpayer makes an election under this paragraph, this section shall not apply to any plant produced in any farming business carried on by such taxpayer.
(B) Certain persons not eligible
No election may be made under this paragraph by a corporation, partnership, or tax shelter, if such corporation, partnership, or tax shelter is required to use an accrual method of accounting under section 447 or 448(a)(3).
(C) Special rule for citrus and almond growers
An election under this paragraph shall not apply with respect to any item which is attributable to the planting, cultivation, maintenance, or development of any citrus or almond grove (or part thereof) and which is incurred before the close of the 4th taxable year beginning with the taxable year in which the trees were planted. For purposes of the preceding sentence, the portion of a citrus or almond grove planted in 1 taxable year shall be treated separately from the portion of such grove planted in another taxable year.
(D) Election
Unless the Secretary otherwise consents, an election under this paragraph may be made only for the taxpayer's 1st taxable year which begins after December 31, 1986, and during which the taxpayer engages in a farming business. Any such election, once made, may be revoked only with the consent of the Secretary.
(e) Definitions and special rules for purposes of subsection (d)
(1) Recapture of expensed amounts on disposition
In the case of any plant with respect to which amounts would have been capitalized under subsection (a) but for an election under subsection (d)(3)-
(i) such plant (if not otherwise section 1245 property) shall be treated as section 1245 property, and
(ii) for purposes of section 1245, the recapture amount shall be treated as a deduction allowed for depreciation with respect to such property.
(B) Recapture amount
For purposes of subparagraph (A), the term "recapture amount" means any amount allowable as a deduction to the taxpayer which, but for an election under subsection (d)(3), would have been capitalized with respect to the plant.
(2) Effects of election on depreciation
If the taxpayer (or any related person) makes an election under subsection (d)(3), the provisions of section 168(g)(2) (relating to alternative depreciation) shall apply to all property of the taxpayer used predominantly in the farming business and placed in service in any taxable year during which any such election is in effect.
(B) Related person
For purposes of subparagraph (A), the term "related person" means-
(i) the taxpayer and members of the taxpayer's family,
(ii) any corporation (including an S corporation) if 50 percent or more (in value) of the stock of such corporation is owned (directly or through the application of section 318) by the taxpayer or members of the taxpayer's family,
(iii) a corporation and any other corporation which is a member of the same controlled group described in section 1563(a)(1), and
(iv) any partnership if 50 percent or more (in value) of the interests in such partnership is owned directly or indirectly by the taxpayer or members of the taxpayer's family.
(C) Members of family
For purposes of this paragraph, the term "family" means the taxpayer, the spouse of the taxpayer, and any of their children who have not attained age 18 before the close of the taxable year.
(3) Preproductive period
For purposes of this section, the term "preproductive period" means-
(i) in the case of a plant which will have more than 1 crop or yield, the period before the 1st marketable crop or yield from such plant, or
(ii) in the case of any other plant, the period before such plant is reasonably expected to be disposed of.
For purposes of this subparagraph, use by the taxpayer in a farming business of any supply produced in such business shall be treated as a disposition.
(B) Rule for determining period
In the case of a plant grown in commercial quantities in the United States, the preproductive period for such plant if grown in the United States shall be based on the nationwide weighted average preproductive period for such plant.
(4) Farming business
For purposes of this section-
The term "farming business" means the trade or business of farming.
(B) Certain trades and businesses included
The term "farming business" shall include the trade or business of-
(i) operating a nursery or sod farm, or
(ii) the raising or harvesting of trees bearing fruit, nuts, or other crops, or ornamental trees.
For purposes of clause (ii), an evergreen tree which is more than 6 years old at the time severed from the roots shall not be treated as an ornamental tree.
(5) Certain inventory valuation methods permitted
The Secretary shall by regulations permit the taxpayer to use reasonable inventory valuation methods to compute the amount required to be capitalized under subsection (a) in the case of any plant.
(f) Special rules for allocation of interest to property produced by the taxpayer
(1) Interest capitalized only in certain cases
Subsection (a) shall only apply to interest costs which are-
(A) paid or incurred during the production period, and
(B) allocable to property which is described in subsection (b)(1) and which has-
(i) a long useful life,
(ii) an estimated production period exceeding 2 years, or
(iii) an estimated production period exceeding 1 year and a cost exceeding $1,000,000.
(2) Allocation rules
In determining the amount of interest required to be capitalized under subsection (a) with respect to any property-
(i) interest on any indebtedness directly attributable to production expenditures with respect to such property shall be assigned to such property, and
(ii) interest on any other indebtedness shall be assigned to such property to the extent that the taxpayer's interest costs could have been reduced if production expenditures (not attributable to indebtedness described in clause (i)) had not been incurred.
(B) Exception for qualified residence interest
Subparagraph (A) shall not apply to any qualified residence interest (within the meaning of section 163(h)).
(C) Special rule for flow-through entities
Except as provided in regulations, in the case of any flow-through entity, this paragraph shall be applied first at the entity level and then at the beneficiary level.
(3) Interest relating to property used to produce property
This subsection shall apply to any interest on indebtedness allocable (as determined under paragraph (2)) to property used to produce property to which this subsection applies to the extent such interest is allocable (as so determined) to the produced property.
(4) Exemption for aging process of beer, wine, and distilled spirits
For purposes of this subsection, the production period shall not include the aging period for-
(A) beer (as defined in section 5052(a)),
(B) wine (as described in section 5041(a)), or
(C) distilled spirits (as defined in section 5002(a)(8)), except such spirits that are unfit for use for beverage purposes.
For purposes of this subsection-
(A) Long useful life
Property has a long useful life if such property is-
(i) real property, or
(ii) property with a class life of 20 years or more (as determined under section 168).
(B) Production period
The term "production period" means, when used with respect to any property, the period-
(i) beginning on the date on which production of the property begins, and
(ii) except as provided in paragraph (4), ending on the date on which the property is ready to be placed in service or is ready to be held for sale.
(C) Production expenditures
The term "production expenditures" means the costs (whether or not incurred during the production period) required to be capitalized under subsection (a) with respect to the property.
(g) Production
The term "produce" includes construct, build, install, manufacture, develop, or improve.
(2) Treatment of property produced under contract for the taxpayer
The taxpayer shall be treated as producing any property produced for the taxpayer under a contract with the taxpayer; except that only costs paid or incurred by the taxpayer (whether under such contract or otherwise) shall be taken into account in applying subsection (a) to the taxpayer.
(h) Exemption for free lance authors, photographers, and artists
Nothing in this section shall require the capitalization of any qualified creative expense.
(2) Qualified creative expense
For purposes of this subsection, the term "qualified creative expense" means any expense-
(A) which is paid or incurred by an individual in the trade or business of such individual (other than as an employee) of being a writer, photographer, or artist, and
(B) which, without regard to this section, would be allowable as a deduction for the taxable year.
Such term does not include any expense related to printing, photographic plates, motion picture films, video tapes, or similar items.
(A) Writer
The term "writer" means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a literary manuscript, musical composition (including any accompanying words), or dance score.
(B) Photographer
The term "photographer" means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a photograph or photographic negative or transparency.
(C) Artist
The term "artist" means any individual if the personal efforts of such individual create (or may reasonably be expected to create) a picture, painting, sculpture, statue, etching, drawing, cartoon, graphic design, or original print edition.
(ii) Criteria
In determining whether any expense is paid or incurred in the trade or business of being an artist, the following criteria shall be taken into account:
(I) The originality and uniqueness of the item created (or to be created).
(II) The predominance of aesthetic value over utilitarian value of the item created (or to be created).
(D) Treatment of certain corporations
If-
(I) substantially all of the stock of a corporation is owned by a qualified employee-owner and members of his family (as defined in section 267(c)(4)), and
(II) the principal activity of such corporation is performance of personal services directly related to the activities of the qualified employee-owner and such services are substantially performed by the qualified employee-owner,
this subsection shall apply to any expense of such corporation which directly relates to the activities of such employee-owner in the same manner as if such expense were incurred by such employee-owner.
(ii) Qualified employee-owner
For purposes of this subparagraph, the term "qualified employee-owner" means any individual who is an employee-owner of the corporation (as defined in section 269A(b)(2)) and who is a writer, photographer, or artist.
(i) Exemption for certain small businesses
In the case of any taxpayer (other than a tax shelter prohibited from using the cash receipts and disbursements method of accounting under section 448(a)(3)) which meets the gross receipts test of section 448(c) for any taxable year, this section shall not apply with respect to such taxpayer for such taxable year.
(2) Application of gross receipts test to individuals, etc.
In the case of any taxpayer which is not a corporation or a partnership, the gross receipts test of section 448(c) shall be applied in the same manner as if each trade or business of such taxpayer were a corporation or partnership.
(3) Coordination with section 481
Any change in method of accounting made pursuant to this subsection shall be treated for purposes of section 481 as initiated by the taxpayer and made with the consent of the Secretary.
(j) Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section, including-
(1) regulations to prevent the use of related parties, pass-thru entities, or intermediaries to avoid the application of this section, and
(2) regulations providing for simplified procedures for the application of this section in the case of property described in subsection (b)(2).
Added Pub. L. 99-514, title VIII, §803(a), Oct. 22, 1986, 100 Stat. 2350; amended Pub. L. 100-647, title I, §1008(b)(1)-(4), title VI, §6026(a)-(c), Nov. 10, 1988, 102 Stat. 3437, 3438, 3691-3693; Pub. L. 101-239, title VII, §7816(d)(1), Dec. 19, 1989, 103 Stat. 2420; Pub. L. 106-170, title V, §532(c)(2)(B), Dec. 17, 1999, 113 Stat. 1930; Pub. L. 108-357, title III, §338(b)(2), Oct. 22, 2004, 118 Stat. 1481; Pub. L. 109-58, title XIII, §1329(b), Aug. 8, 2005, 119 Stat. 1020; Pub. L. 114-113, div. Q, title I, §143(b)(6)(H), Dec. 18, 2015, 129 Stat. 3064; Pub. L. 115-97, title I, §§13102(b), Dec. 22, 2017, 13207, Dec. 22, 2017, 131 Stat. 2103, 2113, 2169, 2170; Pub. L. 116-94, div. Q, title I, §144(a)(1), Dec. 20, 2019, 133 Stat. 3234; Pub. L. 116-260 div. EE, title I, §106(a)(1), Dec. 27, 2020, 134 Stat. 3041.
REFERENCES IN TEXTThe date of the enactment of the Tax Cuts and Jobs Act, referred to in subsec. (d)(2)(C)(ii), probably means the date of enactment of title I of Pub. L. 115-97 which was approved Dec. 22, 2017. Prior versions of the bill that was enacted into law as Pub. L. 115-97 included such Short Title, but it was not enacted as part of title I of Pub. L. 115-97.
AMENDMENTS2020-Subsec. (f)(4). Pub. L. 116-260 amended par. (4) generally. Prior to amendment, par. (4) consisted of subpars. (A) and (B) relating to exemption for aging process of beer, wine, and distilled spirits, and termination of such exemption after Dec. 31, 2020, respectively. 2019-Subsec. (f)(4)(B). Pub. L. 116-94 substituted "December 31, 2020" for "December 31, 2019". 2017-Subsec. (b)(2). Pub. L. 115-97, §13102(b)(2), amended par. (2) generally. Prior to amendment, par. (2) related to property acquired for resale.Subsec. (d)(2)(C). Pub. L. 115-97, §13207(a), added subpar. (C).Subsec. (f)(4), (5). Pub. L. 115-97, §13801(a), added par. (4) and redesignated former par. (4) as (5).Subsec. (f)(5)(B)(ii). Pub. L. 115-97, §13801(b), inserted "except as provided in paragraph (4)," before "ending on the date".Subsecs. (i), (j). Pub. L. 115-97, §13102(b)(1), added subsec. (i) and redesignated former subsec. (i) as (j). 2015-Subsec. (c)(7). Pub. L. 114-113 added par. (7).2005-Subsec. (c)(3). Pub. L. 109-58 inserted "167(h)," after "under section". 2004-Subsec. (c)(3). Pub. L. 108-357 which directed amendment of par. (3) by inserting "179B," after "section", was executed by making the insertion after "section" the second place it appeared to reflect the probable intent of Congress.1999-Subsec. (b)(2)(A). Pub. L. 106-170 substituted "1221(a)(1)" for "1221(1)". 1989-Subsec. (h)(3)(D). Pub. L. 101-239 substituted "corporations" for "personal service corporations" in heading and amended text generally. Prior to amendment, text read as follows:"(i) IN GENERAL.-In the case of a personal service corporation, this subsection shall apply to any expense of such corporation which directly relates to the activities of the qualified employee-owner in the same manner as if such expense were incurred by such employee-owner."(ii) QUALIFIED EMPLOYEE-OWNER.-The term 'qualified employee-owner' means any individual who is an employee-owner of the personal service corporation and who is a writer, photographer, or artist, but only if substantially all of the stock of such corporation is owned by such individual and members of his family (as defined in section 267(c)(4))."(iii) PERSONAL SERVICE CORPORATION.-For purposes of this subparagraph, the term 'personal service corporation' means any personal service corporation (as defined in section 269A(b))."1988-Subsec. (a)(2). Pub. L. 100-647, §1008(b)(1), inserted at end "Any cost which (but for this subsection) could not be taken into account in computing taxable income for any taxable year shall not be treated as a cost described in this paragraph." Subsec. (c)(3). Pub. L. 100-647, §1008(b)(2)(A), substituted "section 263(c), 263(i), 291(b)(2), 616, or 617" for "section 263(c), 616(a), or 617(a)".Subsec. (c)(6). Pub. L. 100-647, §1008(b)(2)(B), added par. (6).Subsec. (d)(1). Pub. L. 100-647, §6026(b)(2)(A), substituted "Section not to apply to certain property" for "Section to apply only if preproductive period is more than 2 years" in heading.Subsec. (d)(1)(A). Pub. L. 100-647, §6026(b)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "This section shall not apply to any plant or animal which is produced by the taxpayer in a farming business and which has a preproductive period of 2 years or less."Subsec. (d)(2)(B)(i). Pub. L. 100-647, §1008(b)(3)(A), substituted "the plants described in subparagraph (A) at all times during the taxable year in which such amounts were paid or incurred" for "such grove, orchard, or vineyard".Subsec. (d)(2)(B)(ii). Pub. L. 100-647, §1008(b)(3)(B), substituted "the plants described in subparagraph (A) during the taxable year in which such amounts were paid or incurred" for "such grove, orchard, or vineyard during the 4-taxable year period beginning with the taxable year in which the grove, orchard, or vineyard was lost or damaged".Subsec. (d)(3)(A). Pub. L. 100-647, §6026(b)(2)(B), struck out "or animal" after "plant".Subsec. (d)(3)(B). Pub. L. 100-647, §6026(c), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "No election may be made under this paragraph-"(i) by a corporation, partnership, or tax shelter, if such corporation, partnership, or tax shelter is required to use an accrual method of accounting under section 447 or 448(a)(3), or"(ii) with respect to the planting, cultivation, maintenance, or development of pistachio trees." Subsec. (e). Pub. L. 100-647, §6026(b)(2)(B), struck out "or animal" after "plant" wherever appearing in pars. (1), (3), and (5). Subsec. (f)(3). Pub. L. 100-647, §1008(b)(4), substituted "allocable (as determined under paragraph (2)) to" for "incurred or continued in connection with" and inserted "(as so determined)" after "allocable".Subsecs. (h), (i). Pub. L. 100-647, §6026(a), added subsec. (h) and redesignated former subsec. (h) as (i).
EFFECTIVE DATE OF 2020 AMENDMENT Pub. L. 116-260 div. EE, title I, §106(a)(2), Dec. 27, 2020, 134 Stat. 3042, provided that: "The amendment made by this subsection [amending this section] shall apply to interest costs paid or accrued after December 31, 2020."
EFFECTIVE DATE OF 2019 AMENDMENT Pub. L. 116-94, div. Q, title I, §144(a)(2), Dec. 20, 2019, 133 Stat. 3234, provided that: "The amendment made by this subsection [amending this section] shall apply to interest costs paid or accrued after December 31, 2019."
EFFECTIVE DATE OF 2017 AMENDMENT Pub. L. 115-97, title I, §13102(e), Dec. 22, 2017, 131 Stat. 2104, provided that:"(1) IN GENERAL.-Except as otherwise provided in this subsection, the amendments made by this section [amending this section and sections 447, 448, 460, and 471 of this title] shall apply to taxable years beginning after December 31, 2017."(2) PRESERVATION OF SUSPENSE ACCOUNT RULES WITH RESPECT TO ANY EXISTING SUSPENSE ACCOUNTS.-So much of the amendments made by subsection (a)(5)(C) as relate to section 447(i) of the Internal Revenue Code of 1986 shall not apply with respect to any suspense account established under such section before the date of the enactment of this Act [Dec. 22, 2017]."(3) EXEMPTION FROM PERCENTAGE COMPLETION FOR LONG-TERM CONTRACTS.-The amendments made by subsection (d) [amending section 460 of this title] shall apply to contracts entered into after December 31, 2017, in taxable years ending after such date." Pub. L. 115-97, title I, §13207(b), Dec. 22, 2017, 131 Stat. 2113, provided that: "The amendment made by this section [amending this section] shall apply to costs paid or incurred after the date of the enactment of this Act [Dec. 22, 2017]." Pub. L. 115-97, title I, §13801(c), Dec. 22, 2017, 131 Stat. 2170, provided that: "The amendments made by this section [amending this section] shall apply to interest costs paid or accrued in calendar years beginning after December 31, 2017."
EFFECTIVE DATE OF 2015 AMENDMENT Amendment by Pub. L. 114-113 applicable to property placed in service after Dec. 31, 2015, in taxable years ending after such date, see section 143(b)(7) of Pub. L. 114-113 set out as a note under section 168 of this title.
EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-58 applicable to amounts paid or incurred in taxable years beginning after Aug. 8, 2005, see section 1329(c) of Pub. L. 109-58 set out as a note under section 167 of this title.
EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108-357 applicable to expenses paid or incurred after Dec. 31, 2002, in taxable years ending after such date, see section 338(c) of Pub. L. 108-357 set out as an Effective Date note under section 179B of this title.
EFFECTIVE DATE OF 1999 AMENDMENT Amendment by Pub. L. 106-170 applicable to any instrument held, acquired, or entered into, any transaction entered into, and supplies held or acquired on or after Dec. 17, 1999, see section 532(d) of Pub. L. 106-170 set out as a note under section 170 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239 set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT Amendment by section 1008(b)(1)-(4) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647 set out as a note under section 1 of this title.Pub. L. 100-647, title VI, §6026(d), Nov. 10, 1988, 102 Stat. 3693, as amended by Pub. L. 101-239, title VII, §7816(d)(2), Dec. 19, 1989, 103 Stat. 2421, provided that: "(1) IN GENERAL.-Except as otherwise provided in this paragraph, the amendments made by this section [amending this section] shall take effect as if included in the amendments made by section 803 of the Tax Reform Act of 1986 [ section 803 of Pub. L. 99-514]."(2) SUBSECTION (b).-"(A) IN GENERAL.-The amendments made by subsection (b) [amending this section] shall apply to costs incurred after December 31, 1988, in taxable years ending after such date."(B) REVOCATION OF ELECTION.-If a taxpayer engaged in a farming business involving the production of animals having a preproductive period of more than 2 years made an election under section 263A(d)(3) of the 1986 Code for a taxable year beginning before January 1, 1989, such taxpayer may, without the consent of the Secretary of the Treasury or his delegate, revoke such election effective for the taxpayer's 1st taxable year beginning after December 31, 1988."
EFFECTIVE DATE Pub. L. 101-239, title VII, §7831(d)(2), Dec. 19, 1989, 103 Stat. 2427, provided that: "If any interest costs incurred after December 31, 1986, are attributable to costs incurred before January 1, 1987, the amendments made by section 803 of the Tax Reform Act of 1986 [ section 803 of Pub. L. 99-514 enacting this section, amending sections 48, 267, 312, 447, 464, and 471 of this title, and repealing sections 189, 278, and 280 of this title] shall apply to such interest costs only to the extent such interest costs are attributable to costs which were required to be capitalized under section 263 of the Internal Revenue Code of 1954 and which would have been taken into account in applying section 189 of the Internal Revenue Code of 1954 (as in effect before its repeal by section 803 of the Tax Reform Act of 1986) or, if applicable, section 266 of such Code."Pub. L. 99-514, title VIII, §803(d), Oct. 22, 1986, 100 Stat. 2356, as amended by Pub. L. 100-647, title I, §1008(b)(7), Nov. 10, 1988, 102 Stat. 3438; Pub. L. 101-239, title VII, §7831(d)(1), Dec. 19, 1989, 103 Stat. 2426, provided that:"(1) IN GENERAL.-Except as provided in this subsection, the amendments made by this section [enacting this section, amending sections 48, 267, 312, 447, 464, and 471 of this title, and repealing sections 189, 278, and 280 of this title] shall apply to costs incurred after December 31, 1986, in taxable years ending after such date."(2) SPECIAL RULE FOR INVENTORY PROPERTY.-In the case of any property which is inventory in the hands of the taxpayer-"(A) IN GENERAL.-The amendments made by this section shall apply to taxable years beginning after December 31, 1986."(B) CHANGE IN METHOD OF ACCOUNTING.-If the taxpayer is required by the amendments made by this section to change its method of accounting with respect to such property for any taxable year- "(i) such change shall be treated as initiated by the taxpayer,"(ii) such change shall be treated as made with the consent of the Secretary, and"(iii) the period for taking into account the adjustments under section 481 by reason of such change shall not exceed 4 years."(3) SPECIAL RULE FOR SELF-CONSTRUCTED PROPERTY.-The amendments made by this section shall not apply to any property which is produced by the taxpayer for use by the taxpayer if substantial construction had occurred before March 1, 1986."(4) TRANSITIONAL RULE FOR CAPITALIZATION OF INTEREST AND TAXES.- "(A) TRANSITION PROPERTY EXEMPTED FROM INTEREST CAPITALIZATION.-Section 263A of the Internal Revenue Code of 1986 (as added by this section) and the amendment made by subsection (b)(1) [repealing section 189 of this title] shall not apply to interest costs which are allocable to any property-"(i) to which the amendments made by section 201 [amending sections 46, 167, 168, 178, 179, 280F, 291, 312, 465, 467, 514, 751, 1245, 4162, 6111, and 7701 of this title] do not apply by reason of sections 204(a)(1)(D) and (E) and 204(a)(5)(A) [set out as a note under section 168 of this title], and"(ii) to which the amendments made by section 251 [amending sections 46 and 48 of this title and enacting provisions set out as a note under section 46 of this title] do not apply by reason of section 251(d)(3)(M) [set out as a note under section 46 of this title]."(B) INTEREST AND TAXES.-Section 263A of such Code shall not apply to property described in the matter following subparagraph (B) of section 207(e)(2) of the Tax Equity and Fiscal Responsibility Act of 1982 [ section 207(e)(2)(B) of Pub. L. 97-248 formerly set out as a note under section 189 of this title] to the extent it would require the capitalization of interest and taxes paid or incurred in connection with such property which are not required to be capitalized under section 189 of such Code (as in effect before the amendment made by subsection (b)(1)) [repealing section 189 of this title]."(5) TRANSITION RULE CONCERNING CAPITALIZATION OF INVENTORY RULES.-In the case of a corporation which on the date of the enactment of this Act [Oct. 22, 1986] was a member of an affiliated group of corporations (within the meaning of section 1504(a) of the Internal Revenue Code of 1986), the parent of which-"(A) was incorporated in California on April 15, 1925,"(B) adopted LIFO accounting as of the close of the taxable year ended December 31, 1950, and "(C) was, on May 22, 1986, merged into a Delaware corporation incorporated on March 12, 1986,the amendments made by this section shall apply under a cut-off method whereby the uniform capitalization rules are applied only in costing layers of inventory acquired during taxable years beginning on or after January 1, 1987."(6) TREATMENT OF CERTAIN REHABILITATION PROJECT.-The amendments made by this section shall not apply to interest and taxes paid or incurred with respect to the rehabilitation and conversion of a certified historic building which was formerly a factory into an apartment project with 155 units, 39 units of which are for low-income families, if the project was approved for annual interest assistance on June 10, 1986, by the housing authority of the State in which the project is located."(7) SPECIAL RULE FOR CASUALTY LOSSES.-Section 263A(d)(2) of the Internal Revenue Code of 1986 (as added by this section) shall apply to expenses incurred on or after the date of the enactment of this Act [Oct. 22, 1986]."
CONSTRUCTION Pub. L. 115-97, title I, §13809, as added by Pub. L. 115-123, div. D, title II, §41111(a), Feb. 9, 2018, 132 Stat. 160, provided that: "Nothing in this subpart [subpart A (§§13801-13809) of part IX of subtitle C of title I of Pub. L. 115-97 amending this section and sections 5001, 5041, 5051, 5212, 5412, 5414, and 7652 of this title and enacting provisions set out as notes under sections 5001, 5041, 5051, 5212, and 5412 of this title], the amendments made by this subpart, or any regulation promulgated under this subpart or the amendments made by this subpart, shall be construed to preempt, supersede, or otherwise limit or restrict any State, local, or tribal law that prohibits or regulates the production or sale of distilled spirits, wine, or malt beverages."[ Pub. L. 115-123, div. D, title II, §41111(b), Feb. 9, 2018, 132 Stat. 160, provided that: "The amendment made by this section [enacting section 13809 of Pub. L. 115-97 set out above] shall take effect as if included in Public Law 115-97."]
ALLOCATION RATIO FOR APPORTIONING STORAGE COSTS AND RELATED HANDLING COSTSPub. L. 100-647, title I, §1008(b)(8), Nov. 10, 1988, 102 Stat. 3438, provided that: "The allocation used in the regulations prescribed under section 263A(h)(2) of the Internal Revenue Code of 1986 for apportioning storage costs and related handling costs shall be determined by dividing the amount of such costs by the beginning inventory balances and the purchases during the year and by multiplying the resulting allocation ratio by inventory amounts determined in accordance with the provisions of the joint explanatory statement of the committee of conference of the conference report accompanying H.R. 3838 (H.R. Rept. No. 99-841, Vol. II., 99th Cong., 2d Sess. II-306-307 (1986))."
AMORTIZATION OF PAST SERVICE PENSION COSTS Pub. L. 100-203, title X, §10204, Dec. 22, 1987, 101 Stat. 1330-394, provided that:"(a) IN GENERAL.-For purposes of sections 263A and 460 of the Internal Revenue Code of 1986, the allocable costs (within the meaning of section 263A(a)(2) or section 460(c) of such Code, whichever is applicable) with respect to any property shall include contributions paid to or under a pension or annuity plan whether or not such contributions represent past service costs."(b) EFFECTIVE DATE.-"(1) IN GENERAL.-Except as provided in paragraph (2), subsection (a) shall apply to costs incurred after December 31, 1987, in taxable years ending after such date."(2) SPECIAL RULE FOR INVENTORY PROPERTY.-In the case of any property which is inventory in the hands of the taxpayer-"(A) IN GENERAL.-Subsection (a) shall apply to taxable years beginning after December 31, 1987."(B) CHANGE IN METHOD OF ACCOUNTING.-If the taxpayer is required by this section to change its method of accounting for any taxable year-"(i) such change shall be treated as initiated by the taxpayer, "(ii) such change shall be treated as made with the consent of the Secretary of the Treasury or his delegate, and"(iii) the net amount of adjustments required by section 481 of the Internal Revenue Code of 1986 shall be taken into account over a period not longer than 4 taxable years."
Internal Revenue Code of 1986
The term "Internal Revenue Code of 1986" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended.
Secretary of the Treasury
The term "Secretary of the Treasury" means the Secretary of the Treasury, personally, and shall not include any delegate of his.
The term "Secretary" means the Secretary of the Treasury or his delegate.
The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.
The term "corporation" includes associations, joint-stock companies, and insurance companies.
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.
The term "stock" includes shares in an association, joint-stock company, or insurance company.
taxable year
The term "taxable year" means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the taxable income is computed under subtitle A. "Taxable year" means, in the case of a return made for a fractional part of a year under the provisions of subtitle A or under regulations prescribed by the Secretary, the period for which such return is made.
The term "taxpayer" means any person subject to any internal revenue tax.
trade or business
The term "trade or business" includes the performance of the functions of a public office.
The term "transaction" includes a series of transactions.
Section 263 - Capital expenditures
Section 264 - Certain amounts paid in connection with insurance contracts


Matt Crooks has played his first 90 minutes of football in a year as he aims to get his career back on track.
The forgotten Rangers midfielder joined English League One outfit Scunthorpe on loan in January looking for game time after recovering from an ankle injury.
He had featured intermittently for the promotion chasers in the first weeks of his five-month loan before playing the entirety of Saturday's 2-0 defeat to Fleetwood at Glanford Park.
The defeat was a setback for Graham Alexander's side but they are third in the table after 35 matches, eight points adrift of leaders Sheffield United.
Crooks, 23, made just three appearances for his parent club earlier this season after being hampered by injury following his transfer from Accrington last summer.
The right-sided midfielder was one of 11 senior players signed by ex-manager Mark Warburton during a major recruitment drive that failed to reap dividends.
Crooks is hoping to play some part for Scunthorpe in their league clash away to Charlton on Tuesday night as they aim to get their promotion bid back on track.
Meanwhile, Rangers are intensifying their search for a new manager while also attempting to bring in a director of football as part of a major management restructure.
Under-20s coach Graeme Murty has overseen the last five matches from the dugout, in which the Ibrox club have secured victories against St Johnstone, Hamilton and Greenock Morton, as well as league defeats to Dundee and Inverness.
In other Rangers news, this is the huge sum lost by Mark Warburton after his behind-the-scenes manoeuvrings horribly backfired.


Romania's gas imports from Russia increased by 485% in the first eight days of January compared to the same period last year due to the very cold weather and the reduced production of the two large domestic gas producers Romgaz and OMV Petrom.
The two companies produced less gas as a result of artificially higher gas prices in the domestic market, reports local Profit.ro.
The increase was caused by the introduction of a tax on the income from the gas market liberalization. Basically, the gas produced in the country became more expensive, and thus uncompetitive in comparison to imported gas.
In the first eight days of 2016, gas imports amounted to 164.1 MWh whereas in the first eight days of this year, they reached 961.1 MWh.
Romania's gas consumption reached a record level on Monday and in the night between Monday and Tuesday, namely 72.4 million cubic meters per day, according to energy minister Toma Petcu.