text:
/***************************************************************/
/* Copyright (c) 2009 NBEE Embedded Systems S.L.               */
/* All rights reserved.                                        */
/*                                                             */
/* Permission is hereby granted, free of charge, to any        */
/* person obtaining a copy of this software and associated     */
/* documentation files (the "Software"), to deal in the        */
/* Software without restriction, including without limitation  */
/* the rights to use, copy, modify, merge, publish,            */
/* distribute, sublicense, and/or sell copies of the           */
/* Software, and to permit persons to whom the Software is     */
/* furnished to do so, subject to the following conditions:    */
/*                                                             */
/* This code is distributed only with and for Espardino(tm)    */
/* products or derivative final products not intended as       */
/* development systems.                                        */
/*                                                             */
/* The above copyright notice and this permission notice       */
/* shall be included in all copies or substantial portions of  */
/* the Software.                                               */
/*                                                             */
/* THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY   */
/* KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE  */
/* WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR     */
/* PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS  */
/* OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR    */
/* OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR  */
/* OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE   */
/* SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.      */
/***************************************************************/

#include <LPC214x.h>
#include <serial_device.h>
#include <sysclocks.h>
#include <arm_irqs.h>

#define CR     0x0D

#define BR_UART0 115200
#define BR_UART1 115200

// define serial IRQ functions ////////////////////////////////////////////////
void serial_irq_handler_UART0 (void) __attribute__ ((interrupt("IRQ")));
void serial_irq_handler_UART1 (void) __attribute__ ((interrupt("IRQ")));
///////////////////////////////////////////////////////////////////////////////

unsigned char 		 uart0_tx_buffer_data[PACKET_SIZE];
c_buffer uart0_tx_buffer;

unsigned char 		 uart0_rx_buffer_data[PACKET_SIZE];
c_buffer uart0_rx_buffer;

unsigned char 		 uart1_rx_buffer_data[PACKET_SIZE];
c_buffer uart1_rx_buffer;
unsigned char 		 uart1_tx_buffer_data[PACKET_SIZE];
c_buffer uart1_tx_buffer;

thandler uart0_rx_handler = NULL;
thandler uart1_rx_handler = NULL;

void serial_irq_handler(volatile unsigned char *UART,
						thandler rx_byte_handler,
						c_buffer *tx_buffer) {

	unsigned int source,status;
	unsigned char t_data,t;

	source = UART[IIR];

	if ((source&1)==0) {
		switch((source>>1)&0x07){

			case 0x03: // RLS (Receiver Line Status)
					 	status = UART[LSR];
						break;

			case 0x06: // CTI (Character Timeout Indicator)
			case 0x02: // RDA (Receiver Data Available)
						while (UART[LSR]&0x01) {
							if (rx_byte_handler) {
								rx_byte_handler(UART[RBR]);
							} else {
								t=UART[RBR];
							}
						}
						break;

			case 0x01: // THRE (Transmit Hold Register ?Empty)

						while (UART[LSR] & 0x20) {
							if (buffer_get(tx_buffer,&t_data)==res_OK)
							{
								UART[THR] = t_data;
							}
							else
							{
								UART[IER] = 0x001;  // UART0 Interrupt Disable
								break;         // Register: bits 2=status 1=tx 0=rx
							}
						 }
						break;
		}
	}

}

void serial_rx_handler_uart0(unsigned char data) {

	buffer_put(&uart0_rx_buffer,data);
}

void serial_rx_handler_uart1(unsigned char data) {

	buffer_put(&uart1_rx_buffer,data);
}

void serial_set_uart0_handler(thandler uart0_handl){

	if (uart0_handl)
		uart0_rx_handler = uart0_handl;
	else
		uart0_rx_handler = &serial_rx_handler_uart1;
}

void serial_set_uart1_handler(thandler uart1_handl){

	if (uart1_handl)
		uart1_rx_handler = uart1_handl;
	else
		uart1_rx_handler = &serial_rx_handler_uart1;
}

void serial_clear_FIFO_(volatile unsigned char *UART)
{

	UART[FCR] = 0x07; // enable FIFO, clear RX/TX // rx trigger level = 0

}

void serial_setup(volatile unsigned char *UART, unsigned char bitrate_const) {

  // uart 0 baudrate setup
  UART[LCR] = 0x83;                /* 8 bits, no Parity, 1 Stop bit     */
  UART[DLL] = bitrate_const;             /* Baud Rate @ 15MHz VPB Clock		*/
  UART[LCR] = 0x03;                /* DLAB = 0                          */

  serial_clear_FIFO_(UART);

  UART[IER] = 0x01; // UART0 Interrupt Enable Register: bits 2=status 1=tx 0=rx

}

unsigned int serial_setbaud_(volatile unsigned char *UART, unsigned int baudrate);

bool serial_putchar_(volatile unsigned char *UART,c_buffer *tx_buffer, unsigned char ch) {

	int result;

	// if transmission register isn't free....
  	if (buffer_num(tx_buffer)>0||(!(UART[LSR] & 0x20))) {

  		do {
			// we wait to put it in the buffer..
			result = buffer_put(tx_buffer,ch);
			UART[IER] = 0x003;
		}	while (result != res_OK);

  	} else {
  		UART[THR] = ch;		// if register is free...
 		UART[IER] = 0x003;	// we just transmit it
  	}

  	return true;
}

unsigned int serial_setbaud_(volatile unsigned char *UART, unsigned int baudrate) {

	unsigned int BR_constant;
	unsigned int real_baudrate;
	unsigned char lcr_data;

	BR_constant = VPB_get_speed() / (16*baudrate);
	real_baudrate = VPB_get_speed() / (16*BR_constant);

	lcr_data = UART[LCR];
	UART[LCR] = lcr_data|LCR_DLAB;
	UART[DLM] = (BR_constant>>8) & 0xff;/* baud rate constant 				*/
  	UART[DLL] = (BR_constant   ) & 0xff;/*  ""   ""     ""					*/
  	UART[LCR] = lcr_data&(~LCR_DLAB); 	/* DLAB = 0       					*/

	return real_baudrate;
}

void serial_setopts_(volatile unsigned char *UART, unsigned int opts) {
   UART[LCR] = opts&(~LCR_DLAB );
}

void serial_init (int channel,int init_pins)  {               /* Initialize Serial Interface*/

	if (channel==0)
	{
		if (init_pins & SERIAL_INIT_RX)
		{
				PINSEL0 = (PINSEL0 & (~(3<<2)))|(1<<2); /* P0.1 as RXD0 */
		}

		if (init_pins & SERIAL_INIT_TX)
		{
			PINSEL0 = (PINSEL0 & (~3))|1;		        /* P0.0 as TXD0 */
		}

	  serial_set_uart0_handler(NULL);
	  buffer_init(&uart0_tx_buffer,uart0_tx_buffer_data,sizeof(uart0_tx_buffer_data));
	  buffer_init(&uart0_rx_buffer,uart1_rx_buffer_data,sizeof(uart0_rx_buffer_data));
	  serial_setup(UART0_BASE,0);
	  serial_setbaud_(UART0_BASE,BR_115200);
	  VIC_setup_irq(6, serial_irq_handler_UART0);
	}
	else if (channel==1)
	{

  	if (init_pins & SERIAL_INIT_RX)
		{
  		PINSEL0 = (PINSEL0 & (~(3<<18)))|(1<<18);		/* P0.9 as RXD1 */
  	}

  	if (init_pins & SERIAL_INIT_TX)
		{
  		PINSEL0 = (PINSEL0 & (~(3<<16)))|(1<<16);   /* P0.8 as TXD1 */
  	}

  	serial_set_uart1_handler(NULL);
		buffer_init(&uart1_tx_buffer,uart1_tx_buffer_data,sizeof(uart1_tx_buffer_data));
  	buffer_init(&uart1_rx_buffer,uart1_rx_buffer_data,sizeof(uart1_rx_buffer_data));
  	serial_setup(UART1_BASE,0);
  	serial_setbaud_(UART1_BASE,BR_115200);
  	VIC_setup_irq(7, serial_irq_handler_UART1);
	}

}

void serial_set_handler(int channel, thandler uart_handl)
{
	if (channel==0) serial_set_uart0_handler(uart_handl);
	if (channel==1) serial_set_uart1_handler(uart_handl);
}

bool serial_putchar (int channel, unsigned char ch)
{
	if (channel==0) return 	serial_putchar_(UART0_BASE,&uart0_tx_buffer,ch);
	if (channel==1) return 	serial_putchar_(UART1_BASE,&uart1_tx_buffer,ch);
	return 0;
}

unsigned int serial_setbaud (int channel,unsigned int baudrate)
{
	if (channel==0) return serial_setbaud_(UART0_BASE,baudrate);
	if (channel==1) return serial_setbaud_(UART1_BASE,baudrate);
	return 0;
}

void serial_clear_FIFO(int channel)
{
	if (channel==0) return serial_clear_FIFO_(UART0_BASE);
	if (channel==1) return serial_clear_FIFO_(UART1_BASE);
}

bool serial_sendbuffer (int channel, unsigned char *data, int len)
{
	while (len--) serial_putchar(channel, *data++);
	return true;
}

int serial_recvbuffer (int channel, unsigned char *data, int len)
{
	while (len--)
	{
		*data++= serial_getchar(channel);
	}
	return true;
}

bool serial_getchar_nonblock(int channel, unsigned char *data)
{
	if (channel==0) return (buffer_get(&uart0_rx_buffer,data)==res_OK);
	if (channel==1) return (buffer_get(&uart1_rx_buffer,data)==res_OK);
	return 0;
}

unsigned char serial_getchar(int channel)
{
	unsigned char r_data=0xff;

	if (channel==0)  { while (buffer_get(&uart0_rx_buffer,&r_data)!=res_OK);  }
	if (channel==1)  { while (buffer_get(&uart1_rx_buffer,&r_data)!=res_OK);  }

	return r_data;

}

unsigned int serial_num(int channel)
{
	 if (channel==0) return buffer_num(&uart1_rx_buffer);
	 if (channel==1) return buffer_num(&uart1_rx_buffer);
		return -1;
}


text:
Posted on November 28, 2019 by Paul Mirengoff in Brexit, United Kingdom
Thoughts on the British election
Yesterday, John wrote about the upcoming election in Britain. Having just returned from England, I thought I might add the following observations:
John is right that the polls favor the Tories. Indeed, the poll by YouGov he cites predicts a big victory for that party. And, as John notes, YouGov's poll of the last election was just about spot on.
The YouGov poll seems reasonably in line with other surveys. However, until a few days ago, there was a sense that Labour was closing the gap. The Tories reportedly were becoming nervous that they had peaked too soon.
Then, just before I left, Jeremy Corbyn, leader of the Labour Party, refused repeatedly to apologize for the anti-Semitic tone of some members of his party. His refusal brought criticism from at least one high-ranking party official, and on Wednesday morning, as I prepared to return home, the BBC and other television news outlets were all over Corbyn for this.
Will Corbyn's refusal halt whatever momentum the Labour party was picking up? Quite possibly. Will his refusal still resonate on election day? I'm not so sure. In any event, it was heartening to see Corbyn taking fire from liberal news outlets.
I suspect that here in the U.S., the Democratic party is only a decade or two behind the Labour party in the anti-Semitism department. When it catches up, will our media be willing to call the Dems out? I'm not so sure.
The most striking thing to me, as an outsider, about the British election was how little the candidates were talking about Brexit. I suppose that's because the Labour party professes neutrality on the issue. It takes two to tussle, and Labour apparently doesn't want to tussle with the Tories over Brexit.
Thus, most of what I heard from candidates during the various fora I watched was about social services and, to put it bluntly, free stuff. The Brits are frustrated with the state of services and if the train service in the north of England is a reliable indicator, they are right to be.
Labour seeks to gain power by promising to spend lots of money on social services. In addition, the party is appealing to a group called the Waspi women. Waspi stands for Women Against State Pension Inequality. The Waspi women have taken a financial hit due to a change in state pension age from 60 to 65. There are about four million of these women and most of them have family members (husbands and/or children) who are likely to be sympathetic.
The Labour party is promising to compensate the Waspi women. Tory leader Boris Johnson says Britain can't afford to.
But this doesn't mean the Tories aren't promising free stuff. For example, they have promised free parking at hospitals for millions of patients, relatives, and staff. The party knows it can't outbid Labour, but it also recognizes the danger of lagging too far behind.
Brexit may not be getting as much play from the candidates as one might expect, but it doesn't seem far from the minds of voters. On the street, in restaurants, and on trains, this was the only issue election related issue I heard discussed.
If what I heard is indicative of public sentiment, then voters want above all for the matter to be sorted one way or the other. However, they don't seem confident that this election, no matter how it goes, will get it sorted.
Is Warren now the new Hillary Clinton for Bernie Bros?
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Brian Mast speaks -- silence ensues
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Did Iran intend to kill Americans when it attacked U.S. bases?

redpajama_set_name: RedPajamaCommonCrawl


text:
Kroger to kill plastic bags by 2025, will transition to reusable bags
Alexander Coolidge
Kroger Co. said it will ban the use of plastic checkout bags in its grocery stores by 2025.
America's largest supermarket chain said it will transition from single-use to reusable bags and ultimately eliminate 123 million pounds of garbage annually sent to landfills. That would quadruple the amount of plastic the retailer currently recycles.
Kroger is the parent company of Milwaukee-based Roundy's Supermarkets, which operates Pick 'n Save, Metro Market and Copps stores in Wisconsin and Mariano's stores in northern Illinois.
Kroger currently sells reusable bags starting at $1 each. Kroger will ramp up the availability of those bags. Shoppers for the foreseeable future will still have the option of asking for paper bags.
Kroger said it is also looking to cut back or phase out plastic bags for produce and meat, but it's focusing on eliminating checkout bags for now.
Kroger CEO:Kroger, America's largest supermarket chain, bids farewell to the plastic shopping bag
The ban will directly affect a wide swath of consumers: Kroger serves 9 million customers every day at its nearly 2,800 stores in 35 states and the District of Columbia.
Kroger's Seattle-based QFC subsidiary, with 63 stores in the Pacific Northwest, will be the first division to eliminate the bags by 2019.
Besides hundreds of its namesake stores in the Midwest and the South, Kroger operates hundreds more under the Harris Teeter, Ralphs, Fred Meyer, Fry's and other nameplates.
Kroger officials said they are responding to growing environmental concerns raised by shoppers, employees, communities and nonprofits.
"The plastic shopping bag's days are numbered," Kroger CEO Rodney McMullen wrote in an editorial submitted to The Cincinnati Enquirer and USA TODAY. "Our customers have told us it makes no sense to have so much plastic only to be used once before being discarded. And they're exactly right."
Kroger's decision will pressure other major competitors to follow suit. With nearly $123 billion in annual sales, Kroger is the second-largest grocer (behind Walmart, which is a mass discount retailer that gets half its $500 billion in sales from food).
"We're the first major retailer in the U.S. to do this," said Jessica Adelman, Kroger's vice president of corporate affairs, which oversees company environmental and sustainability efforts.
Kroger uses 6 billion plastic checkout bags annually, while the industry overall discards an estimated 100 billion bags each year.
Only 5 percent of supermarket bags are recycled by consumers. Last year, Kroger collected almost 38 million pounds of plastic for recycling in those in-store bins at the front of stores.
Additionally, Kroger recycled another 28 million pounds of plastic from other operations for a total of 66 million pounds.
The ban comes as several individual cities concerned about environmental impact have moved to outlaw such waste. Kroger officials said they decided to implement the transition at QFC because of the division's small size and half its stores already are under a ban enacted by Seattle in 2012.
The debate over plastic shopping bags has spread across the nation.
Last year, a statewide referendum on California's 2016 ban of plastic bags fell short of repealing the law, so it remains in effect.
Kroger's Los Angeles-based subsidiary Ralphs operates under the California law. The legislation banned plastic single-use bags, but authorized a heavier plastic bag (different than standard reusable bags) designed for multiple uses that shoppers can buy for 10 cents apiece.
Hawaii (where Kroger has no stores) has a de facto statewide ban as its largest counties have outlawed them. Other cities that have enacted bans on plastic shopping bags are Austin, Texas, Boston, Chicago, Los Angeles and San Francisco.
Other cities and counties that are beginning to crack down with fees are: Boulder, Colorado; Brownsville, Texas; Montgomery County, Maryland; New York City; Portland, Maine; and Washington, D.C.
Meanwhile, several states in the Midwest, South and the West have passed laws preventing local governments from enacting their own bans: Arizona, Florida, Idaho, Indiana, Iowa, Michigan, Minnesota, Mississippi, Missouri and Wisconsin.
"Though the majority of bills propose a ban or fee on bags, or improve recycling programs, most enacted legislation in recent years deals with preemption of local government action," said the National Conference of State Legislators in May.


The World Bank Group's (WB) Doing Business 2019: Training for Reform report, released on Wednesday night, states Afghanistan carried out a record number of business reforms in the past year, earning the country a spot in this year's top 10 global improvers.
With five reforms in the past year, Afghanistan advanced to 167th place in the global ease of doing business rankings.
On the measure of absolute progress towards best practice, Afghanistan significantly improved its Doing Business score by more than 10 points to 47.77, reported the WB.
The latest reforms were in the Doing Business areas of Starting a Business, Getting Credit, Protecting Minority Investors, Paying Taxes, and Resolving Insolvency.
During the past year, Afghanistan made Starting a Business less costly by reducing the fees for business incorporation and as a result, the cost for an entrepreneur to start a business in the country has significantly been reduced from 82.3 percent of the income per capita to only 6.4 percent.
Afghanistan focused on enhancing the legal framework for businesses and minority investor protections were strengthened substantially, making Afghanistan one of the economies advancing the most in this area.
In addition, the WB reported that a new law on limited liability companies made noteworthy progress toward mitigating the risks of prejudicial conflicts of interest in companies and strengthening corporate governance structures.
Also, the Commercial Procedure Code was amended to grant greater powers to shareholders to challenge related-party transactions.
The WB said that protecting Minority Investors is an area of strength for Afghanistan and that the country scores 9 out of 10 in this indicator's three indexes, which measure access to evidence and allocation of legal expenses in shareholder litigation, shareholders' rights and role in major corporate decisions and governance safeguards protecting shareholders from undue board control and entrenchment.
Afghanistan has a global ranking of 26 in the area of Protecting Minority Investors.
What was also noted by the WB was that Afghanistan adopted a new insolvency framework this year and secured creditors are now given absolute priority over other claims in insolvency proceedings.
Afghanistan also made resolving insolvency easier by improving the continuation of the debtor's business during insolvency proceedings and granting creditors greater participation in the proceedings, read the report.
Paying taxes was also made easier with the adoption of a new tax administration and law with clear rules and guidelines on tax audit, and by automating the submission of tax returns.
The time spent by businesses to pay their taxes in 2017 was reduced by five hours, to 270 hours, less than the South Asia regional average of 275 hours while the time to comply with a corporate income tax audit has been halved from 207.5 hours to 111 hours.
The report also stated that Afghanistan performs well in the area of Starting a Business with a global rank of 49.
However, it lags in areas such as Registering Property (with a global rank of 186), Dealing with Construction Permits (184) and Enforcing Contracts (181). For example, it takes 250 days to register the transfer of a property in the country, which compares poorly with the South Asia regional average of 114 days.
Over all, the main findings by the WB stated Doing Business captured a record 314 regulatory reforms between June 2, 2017, and May 1, 2018.
Worldwide, 128 economies introduced substantial regulatory improvements making it easier to do business in all areas measured by Doing Business.
According to the report, one-third of all business regulatory reforms recorded by Doing Business 2019 were in the economies of Sub-Saharan Africa. With a total of 107 reforms, Sub-Saharan Africa once again has a record number this year.
The World Bank Group's latest report indicates a measure of 'absolute progress' towards best practice goals.


Memory is not a "thing". You cannot simply "improve your memory", you can improve your memory skills in particular areas.
Different types of information are processed by different types (domains) of memory.
Different domains process information in different ways, and therefore require different strategies.
Understanding the various domains of memory will help you match memory strategies appropriately to different memory tasks.
"I'm terrible at remembering names"
"I'm great with names, but I'm hopeless at remembering what I've read."
"I always remember what people tell me about themselves, but I'm always forgetting birthdays and anniversaries."
There is no such thing as a poor memory!
There will be memory domains that you are less skilled at dealing with.
Is it likely that these so-different types of information are stored in the same sort of codes in your brain? That they are processed in the same way? That the same types of cues will trigger recall?
The idea that there are separate memory systems for different types of information has been around a long while. While not all researchers agree on how many different domains there are, the idea of memory as a multimodal system has become respectable among cognitive psychologists. At a practical level, it isn't necessary for us to concern ourselves with the precise details of academic concerns regarding the nature of memory domains and how many there are. The idea of memory domains is a supremely useful one, for anyone wanting to improve their memory.
Different types of information require different memory strategies, and the idea of memory domains helps us match different strategies to different memory tasks. Knowing the principles by which we encode different types of information, we can understand which strategies will be useful.
One fundamental distinction that can be made is between your knowledge of "facts", and knowledge that is more personal.
Knowledge memory contains information about the world.
Personal memory contains information about you.
Within knowledge memory, separate domains may exist for numbers, for music, for language, and for stories. These are all types of information which appear to be dealt with in different ways.
remembering information you have studied.


text:
The Lone Star League was the name of three American minor professional baseball leagues located in the state of Texas during the 20th century. The leagues operated from 1927–1929 (as a Class D circuit), 1947–1948 (Class C) and 1977 (Class A).

History

Each of the three leagues was the result of a reorganization of a previous circuit. The Lone Star League of the 1920s was created by merging two Class D loops, the East Texas League and the Texas Association; it disbanded on May 16, 1929. The eight-member postwar Lone Star circuit of 1947–1948 was formed from a foundation of four teams that had played in the Class C East Texas League of 1946. After the demise of the LSL, the East Texas League was revived for the 1949–1950 seasons.

The  Lone Star League was the successor of the failed Gulf States League of , inheriting Texas-based GSL franchises in Beeville, Corpus Christi, Harlingen and Victoria.  Like the GSL, it was an official Class A minor league, not an "independent league," although its six teams were not affiliated with Major League Baseball farm systems. The 1977 Lone Star League played an 80-game regular season schedule from June 10 to the end of August.

The defending Gulf States League champion Corpus Christi Seagulls, managed by future Major League pitching coach Leo Mazzone, dominated the Lone Star League, winning 53 of its 80 games and the South Division title. No championship playoff was held and the league folded after the 1977 campaign.

Member teams

Beeville, TX: Beeville Blazers 1977
Bryan, TX: Bryan Bombers 1947–1948
Corsicana, TX: Corsicana Oilers 1927–1928
Corpus Christi, TX: Corpus Christi Seagulls 1977
Gladewater, TX: Gladewater Bears 1948
Harlingen, TX: Harlingen Suns 1977
Henderson, TX: Henderson Oilers 1947–1948
Jacksonville, TX: Jacksonville Jax 1947
Kilgore, TX: Kilgore Drillers 1947–1948
Longview, TX: Longview Cannibals 1927; Longview Texans 1947–1948
Lufkin, TX: Lufkin Foresters 1947–1948

McAllen, TX: McAllen Dusters 1977
Marshall, TX: Marshall Indians 1927; Marshall Comets 1947; Marshall Tigers 1948
Mexia, TX: Mexia Gushers 1927–1928
Palestine, TX: Palestine Pals 1927–1929
Paris, TX: Paris Snappers 1927; Paris Colts/Rustlers 1928
Sherman, TX: Sherman Snappers 1929
Texas City, TX: Texas City Stars 1977
Texarkana, TX: Texarkana Twins 1927–1929
Tyler, TX: Tyler Trojans 1927–1929, 1947–1948
Victoria, TX: Victoria Rosebuds 1977

Standings & statistics

1927 to 1929
1927 Lone Star League
schedule
 Longview withdrew May 21. Marshall folded to even the number of teams. Both teams were disbanded May 22.Finals: Tyler 4 games, Mexia 2.

1928 Lone Star League
schedule
Finals: Palestine 4 games, Texarkana 1.

1927 Lone Star League
schedule
Texarkana disbanded May 16. The league disbanded on the same date.

1947 to 1948, 1977
1947 Lone Star League
schedule
Playoffs: Kilgore 4 games, Tyler 0;Marshall 4 games, Longview 1.Finals: Kilgore 4 games, Marshall 2.

1948 Lone Star League
schedule
Playoffs: Kilgore 4 games, Henderson 3; Longview 4 games, Tyler 3.Finals: Kilgore 4 games, Longview 0.

1977 Lone Star League

Playoffs: None. Corpus Christi refused to play. Victoria and Texas City cancelled their series for a North Division championship.

References

External links
1927–1929 Lone Star League page at Baseball Reference
1947–1948 Lone Star League page at Baseball Reference
1977 Lone Star League page at Baseball Reference

Defunct minor baseball leagues in the United States
Baseball leagues in Texas
Sports leagues established in 1927
Sports leagues disestablished in 1977

redpajama_set_name: RedPajamaWikipedia


This is a newer trendier brewery that opened up not too long ago. Ever changing menu and staff speaks English.
Germans don't usually venture beyond Pilsner or Hefeweizen, but luckily some expats founded this craft beer brewery.
A small and crowd-funded craft brewery that opened in 2015. Very good pale ale - good for a drink before you head off to somewhere else.
A Beer brewery now converted in a multi-culti, multi-purpose home to a diverse array of pop-up events (theater performances, exhibitions).
Pop-up brewery with homemade and international beers. Mid-range prices.
Small craft brewery in the old Berliner Kindl building. Only open weekends.


text:
Engineering Stories
News and research, student achievements, faculty engagement, and alumnus accomplishments.
Keeping Willamette Falls Locks operational: Dominic Eason
Posted on June 16, 2011 by klinkhak | Leave a reply
Dominic Eason will receive an undergraduate degree in civil and construction engineering this year. He served as project manager for his senior project, which explored possible routes to fiscal and environmental sustainability for the Willamette Falls Locks on the Willamette River at Oregon City, Ore.
Eason said that the locks, which are owned by the U.S. Army Corps of Engineers, are dilapidated and in need of funding since they no longer receive federal dollars. "Without the locks, which allow boats traveling up and downstream to pass the falls, water crafts would have to portage out and around with trucks," Eason explained.
"Our task was to generate an innovative system and revenue plan that would reduce the monetary footprint to zero for the U.S. Army Corps," he said. Eason and his team will present their proposal to the corps alongside other college teams that have created proposals. "It is not so much an expectation that a specific project will be implemented, but the ideas will be pooled and considered for viability."
Eason's team proposed building a 20,000-square-foot facility that includes a visitor's center, museum, market, and available-to-lease office space in addition to a fish hatchery that will involve the community in educational opportunities. In addition to the locks themselves, Oregon City Bridge is among historical landmarks visible from the site. "We want to preserve the historic nature of the Willamette Falls Locks and also to bring people in," said Eason, "Our plan is estimated to generate $300,000 per year."
Eason praised Oregon State's engineering faculty. "They are genuinely concerned about getting you to the next level," said Eason. Among the reasons Eason was drawn to Oregon State after completing the core of his bachelor's degree elsewhere, was that while speaking with professionals and contractors, he had "an overwhelming feeling that students who come out of OSU are well prepared."
Posted in Faculty and Staff, Students.
Tagged 2011 Momentum, Civil and Construction Engineering, college of engineering, oregon state, research, students, undergraduate research
required, will not be published
© 2023 Engineering Stories, all rights reserved.


text:
3rd Stryker Brigade rededicates unit memorial
January 25, 2011 By Ben Sclair
JOINT BASE LEWIS-MCCHORD, Wash. – The 3rd Stryker Brigade Combat Team, 2nd Infantry Division, will rededicate the Arrowhead Brigade Memorial on Wednesday, January 26, at 3 p.m., during a ceremony that will be conducted adjacent to the brigade headquarters. The names of eight Soldiers who died during the brigade's 2009-20010 deployment to Iraq will be added to the memorial during the ceremony.
The Arrowhead Brigade Memorial is a 6-foot tall bronze statue of a Soldier in full battle gear, and the statue stands atop a granite base with panels etched with the names of fallen Soldiers. The memorial honors Arrowhead Brigade Soldiers who have fallen since the brigade's inception.
During the October 2007 ceremony at which the memorial was first unveiled, the names of 88 Soldiers assigned to the brigade who died in combat or training, as well as those from other units who died while they were under the brigade's operational control were read.
The Arrowhead Brigade Memorial project began during the 3rd Stryker Brigade's first deployment to Iraq and the memorial was dedicated following the brigade's second Iraq deployment. 3rd Stryker Brigade has deployed to Iraq three times (Nov 03-Sept 04; June 06-Sept 07; Aug 09-Aug 10).
The memorial was designed by Olympia-area sculptor Gareth Curtiss.


The Geelong & District Directories searchable database is NOT an index - it is a FULL transcription of each relevant entry in the Directories. This means there is NO additional information for these entries. The following is a list of locations and directories that to-date have been included in the Geelong & District Directories database. This is a work-in-progress database which will be added to - hopefully on a reasonably regular basis!
BEWARE : Many of these early directories are notorious for incorrect spelling of names - for example should the entry for David HUGES actually be for David HUGHES? A TIP : be creative when searching! Often "less is best" - e.g. to find Walter POWELL search for POWEL as it appears in the directory with only one "L" but this search would also find entries for POWELL.
If the entry is for the 1847 Port Phillip Directory and only a street name is given, by default it is probably in Melbourne. If it is another "suburb" of Melbourne or in the country it generally gives a place as well.
Steiglitz Most of the Steiglitz Directories were contributed by Tony Scott.


Created a recognizable brand for Coca-Cola European Partners internal communications, called Connect. Grow. Win. The visual systems are used in all aspects of HR and internal communications, from recruiting to employee engagement initiatives across 7 countries in Europe.


Yesterday was quietly one of the biggest days ever for Eclipse. That is because of three new project proposals that went live. It's certainly unusual for us to have three new projects at once, but I'm not sure if it's unprecedented. However, I am really excited about these projects, and what they mean for the future of the Eclipse community.
Edje is a new IoT project that brings Java functionality to very small devices. It provides a standard hardware abstraction Java API required for delivering IoT services that meet the constraints of small, Arduino-class devices. The initial code contribution for Eclipse Edje is coming from MicroEJ, who has been working in this area for many years.
IoT Connector provides a generic, cloud-based IoT platform architecture which supports the implementation of IoT solutions requiring device connectivity, device management, and interaction with business applications. The Eclipse IoT Connector project is targeting numerous runtimes such as Cloud Foundry, RabbitMQ and AMQP, and Docker. It is co-led by Bosch and Red Hat, two of the Eclipse Foundation's Strategic Members.
OMR aims to provide a technology platform for building language runtimes. It consists of core components that can be used to build runtimes for languages such as Ruby and Python. These components include: memory management, threading, platform port (abstraction) library, diagnostic file support, monitoring support, garbage collection, and native Just In Time compilation. Eclipse OMR is led by the same folks who build the IBM J9 Java virtual machine.
Several years ago we decided that the Eclipse Foundation was going to start welcoming projects outside of our original comfort zone of tools based on Java and OSGi. It has taken a while to get that message out, but it is clear that it is starting to be heard. None of these project are tools in the traditional Eclipse sense. They are runtimes and frameworks targeting environments from the smallest microcontrollers to the largest clouds.
Each of these projects are very ambitious in their own right. To have all three launched on the same day is crazy cool. I am really looking forward to watching these grow and mature as part of the Eclipse community.
EclipseCon North America March 7-11 in Reston, VA will be the place to be to find out more about these new projects. We'll have talks on all of them.


Submitted by RLS Staff on Feb 10 2019 - 5:19am.
A pedestrian suffered severe injuries after a vehicle struck them on a busy NJ highway during the overnight hours in Newark.
NJ State Police temporarily closed traffic in the westbound lanes of I-78 near exit 55 in Newark at approximately 4 a.m. to investigate reports of an injured person.
Units arrived at the scene found the unidentified victim laying on the ground suffering severe injuries according to reports.
The incident is in the early stages of the investigation.
NJSP UPDATE 9:32 pm: Officials have confirmed with RLS Media's weekend crew that this incident is a hit and run with the pedestrian victim suffering fatally. The location of the incident was 78 westbound near mile marker 55.4 Newark at about 3:30 am.


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June 15, 2016 11:46AM ET
KPMG: Modern Consumer Expectations Still Being Overlooked
By Genevieve Scarano
Consumer goods companies are changing to stay strong in today's competitive market–but there's a lot more work to do.
According to a survey conducted by KPMG International and The Consumer Goods Forum, consumer goods companies are transforming themselves into omni-businesses to meet the needs of customers in-store and online during shopping experiences.
"The Global Consumer Executive Top of Mind" survey analyzed the responses of 400 consumer goods retail executives from 27 countries and they said that transitioning is necessary to secure competitive advantages.
"The most critical focus for these companies is, and always should be, the customer and the customer experience," said KPMG's national line of business leader for consumer markets, Mark Larson. He added, "Consumer demands and expectations change rapidly, and companies must continue to adopt a highly 'customer-centric' mind-set and leverage new, disruptive technologies to ensure they can understand, meet and even predict their customers' behavior."
Thirty-two percent of executives surveyed said they plan to evolve into omni-businesses and integrate their distribution, inventory marketing, manufacturing, payments and sales channels to fulfill customer desires. Forty-two percent of executives surveyed also said that Millennial customers already expect an easy experience across sales channels in-store and online.
To advance this process, executives said that they are spending funds on smarter analytics and technologies that may be used to predict customer behaviors and expectations. Predictive analytics use is projected to increase to 59 percent and customer path-to-purchase analytics use is predicted to go up as well to 54 percent by 2018. Artificial intelligence use will also double to 43 percent in two years. Other developments include real-time tracking systems, scenario modeling and micro targeting.
Although consumer goods companies are investing greatly in the omni-business model, most overlook modern customers' expectations, including competitive pricing, companies' return policies and payment options. The survey found that consumer goods companies thought that these factors were the least important in regards to customer service.
According to the survey, 43 percent of customers said that personalized customer experiences determine where they shop. Forty-two percent of customers also said that they like shopping at stores that provide a seamless multi-channel shopping experience. Forty-one percent of customers also said that they prefer stores that offer easy payment and checkout processes. Social media also played an important determining factor for customers, 35 percent said that they favor stores with excellent engagement on platforms including Facebook and Instagram.
Larson noted that consumer goods companies should prioritize customers despite evolving innovations and today's competitive market. "Customer service is the dominant player in the industry. The key to success is to provide a highly personalized experience for each consumer, regardless of the interaction or point of sale. To do that, companies better know their customers," he said.
Genevieve Scarano
Why Mitigating Apparel Returns Starts at the Product Description
What Facebook's CRM Acquisition Could Mean for Apparel Retailers
Penske Media to Operate The Hollywood Reporter, Billboard and Vibe


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Tae Kwon Do Programs
Call for more information today!
What is Tae Kwon Do?
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How Practicing Tae Kwon Do Makes It Easier to Keep New Year's Resolutions
Getting in shape, improving personal health, gaining focus and self-discipline, or becoming happier are some of the most commonly set New Year's resolutions. As a result, they are also some of the most commonly failed resolutions. This is for good reason. Many resolutions like these are undefined and in direct opposition to existing habits, making them hard to follow.
If you are contemplating any physical or mental health resolutions for 2023, taking up martial arts may be the key to accomplishing those resolutions. Taekwondo has comprehensive benefits that cover a range of resolutions and makes sticking with your resolutions easier.
Why Choose Tae Kwon Do as a 2023 New Year's Resolution
Practicing taekwondo as an adult will help you reach all of the most common resolutions at the same time. Physically, it can push you to be in fantastic shape. You will build muscle, burn fat, and improve your endurance.
Mentally, those who practice taekwondo become more confident, build better discipline, reduce stress, and are more motivated. This can fulfill all of your New Year's resolutions around better personal performance and happiness.
As opposed to tackling any of these goals separately and through other strategies – like a new gym membership or self help books – finding a local taekwondo class will help you succeed in this year's resolutions because it offers:
Scheduled Classes – Habits that have a set schedule, like taekwondo classes, are easier to stick to because they will become part of your routine each week and you will reach the point that it will feel strange to skip a class.
Team Support – In taekwondo, you have the support of instructors and other classmates pushing you to succeed. You may even consider joining with your family for additional support. Support will keep you more motivated.
Accountability – Knowing that you are there with other people that are sharing in your learning and goals can help to make sure you keep yourself accountable for your progress.
Wide-Ranging Improvements – While your goal may be losing weight or looking leaner, those goals can be hard to hold onto when past behaviors or different challenges creep up. But with taekwondo, you will start to feel happier, more confident, and better all around so it is easier to stick with it. You'll notice that you're reaching goals often, which helps keep you motivated to continue onward.
For those setting New Year's resolutions in West Chester and southeastern Pennsylvania, Master P's World Class Tae Kwon Do offers 7 days of free classes to get you off to the right start on your goals. Register online today to begin.
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Spanish Oaks performs That's Princess…..With a Pea!!
Thanks to all that made this production a huge success!
Also, thank you to Mrs. Stirland, 5th grade teacher at our school, for being over the Science Fair and for all the time she spent to make it a success!
The students of Spanish Oaks Elementary had the opportunity to help raise money for New Life Orphanage in Ghana. Students were asked to collect used shoes and bring them to school. They are then the shoes are shipped to Africa where they are sold cheaply to street vendors, who then clean and repair the shoes to sell them in the market. The grade levels that collected the most shoes were fifth grade and sixth grade. Thank you to our student council for collecting and sorting the shoes and thank you to our students and their families for supporting this great charitable fund raiser. Our students collected 579 pounds of shoes.
Fifth grade students from Spanish Oaks Elementary performed for their families and friends. The performance was a culmination of their studies of United States history. The program was a combination of songs, narration and skits which students have learned and rehearsed throughout the school year. The program started with Christopher Columbus and included other events such as the signing of the Declaration, Eli Whitney, the Emancipation Proclamation, the Titanic, Rosa Parks on the bus and many other important historical events. The fifth graders learned that indeed we are the Fifty Nifty United States!


text:
Q: Having a error code when I am trying to replace genre_ids KeyError: '['

What I've tried:
id_code = {'28': 'action', '12': 'adventure', '16': 'animation'.....}

merged_df['genre_ids'] = merged_df.genre_ids.apply(lambda x: [id_code[i] for i in x])

What I expect: in genre_ids column to have the names of genre instead of ids number:
[28,16] -- action, aventure

A: Try this.
It looks like x is in your case a string in a list format.
from ast import literal_eval

id_code = {'28': 'action', '12': 'adventure', '16': 'animation'.....}

merged_df['genre_ids'] = merged_df.genre_ids.apply(lambda x: [id_code[i] for i in literal_eval(x)])

redpajama_set_name: RedPajamaStackExchange


text:
package sg.ncl.adapter.deterlab;

import lombok.Getter;
import lombok.Setter;
import org.springframework.boot.context.properties.ConfigurationProperties;

import static sg.ncl.adapter.deterlab.ConnectionProperties.PREFIX;

/**
 * Created by Te Ye
 */
@ConfigurationProperties(prefix = PREFIX)
@Getter
@Setter
public class ConnectionProperties {

    private static final String HTTP_MODE = "http://";
    public static final String PREFIX = "ncl.deterlab.adapter";

    private String ip;
    private String port;
    private String bossUrl;
    private String userUrl;
    private boolean enabled = false;
//    add secret
    private String secret;

    public String login() {
        return HTTP_MODE + ip + ":" + port + "/login";
    }

    public String getJoinProjectNewUsers() {
        return HTTP_MODE + ip + ":" + port + "/joinProjectNewUsers";
    }

    public String getJoinProject() {
        return HTTP_MODE + ip + ":" + port + "/joinProject";
    }

    public String getApplyProjectNewUsers() {
        return HTTP_MODE + ip + ":" + port + "/applyProjectNewUsers";
    }

    public String getCreateExperiment() {
        return HTTP_MODE + ip + ":" + port + "/createExperiment";
    }

    public String startExperiment() {
        return HTTP_MODE + ip + ":" + port + "/startExperiment";
    }

    public String stopExperiment() {
        return HTTP_MODE + ip + ":" + port + "/stopExperiment";
    }

    public String deleteExperiment() { return HTTP_MODE + ip + ":" + port + "/deleteExperiment"; }

    public String modifyExperimentSettings() {
        return HTTP_MODE + ip + ":" + port + "/modifyExperimentSettings";
    }

    public String modifyNSFile() {
        return HTTP_MODE + ip + ":" + port + "/modifyNSFile";
    }

    public String getUpdateCredentials() {
        return HTTP_MODE + ip + ":" + port + "/changePassword";
    }

    public String getApproveJoinRequest() {
        return HTTP_MODE + ip + ":" + port + "/approveJoinRequest";
    }

    public String getRejectJoinRequest() {
        return HTTP_MODE + ip + ":" + port + "/rejectJoinRequest";
    }

    public String getApplyProject() {
        return HTTP_MODE + ip + ":" + port + "/applyProject";
    }

    public String getApproveProject() {
        return HTTP_MODE + ip + ":" + port + "/approveProject";
    }

    public String getRejectProject() {
        return HTTP_MODE + ip + ":" + port + "/rejectProject";
    }

    public String getExpDetails() {
        return HTTP_MODE + ip + ":" + port + "/getExpDetails";
    }

    public String getExpStatus() {
        return HTTP_MODE + ip + ":" + port + "/getExpStatus";
    }

    public String getExperiment() {
        return HTTP_MODE + ip + ":" + port + "/getExperiment";
    }

    public String getExperimentsByTeam() {
        return HTTP_MODE + ip + ":" + port + "/getExperimentsByTeam";
    }

    public String getFreeNodes() {
        return HTTP_MODE + ip + ":" + port + "/getFreeNodes";
    }

    public String getLoggedInUsersCount() {
        return HTTP_MODE + ip + ":" + port + "/getLoggedInUsersCount";
    }

    public String getNodesStatus() {
        return HTTP_MODE + ip + ":" + port + "/getNodesStatus";
    }

    public String getRunningExperimentsCount() {
        return HTTP_MODE + ip + ":" + port + "/getRunningExperimentsCount";
    }

    public String getTotalNodes() {
        return HTTP_MODE + ip + ":" + port + "/getTotalNodes";
    }

    public String getTopoThumbnail() {
        return HTTP_MODE + ip + ":" + port + "/getTopoThumbnail";
    }

    public String getUsageStatistics() {
        return HTTP_MODE + ip + ":" + port + "/getUsageStatistics";
    }

    public String getResetPasswordURI() {
        return HTTP_MODE + ip + ":" + port + "/resetPassword";
    }

    public String getGlobalImages() {
        return HTTP_MODE + ip + ":" + port + "/getCveImages";
    }

    public String getSavedImages() {
        return HTTP_MODE + ip + ":" + port + "/getSavedImages";
    }

    public String saveImage() {
        return HTTP_MODE + ip + ":" + port + "/saveImage";
    }

    public String deleteImage() {
        return HTTP_MODE + ip + ":" + port + "/deleteImage";
    }

    public String removeUserFromTeam() {
        return HTTP_MODE + ip + ":" + port + "/removeUserFromTeam";
    }

    public String getPublicKeys() {
        return HTTP_MODE + ip + ":" + port + "/getPublicKeys";
    }

    public String addPublicKey() {
        return HTTP_MODE + ip + ":" + port + "/addPublicKey";
    }

    public String deletePublicKey() {
        return HTTP_MODE + ip + ":" + port + "/deletePublicKey";
    }

    public String getReservationStatus() {
        return HTTP_MODE + ip + ":" + port + "/getReservation";
    }

    public String releaseNodes() {
        return HTTP_MODE + ip + ":" + port + "/releaseNodes";
    }

    public String reserveNodes() {
        return HTTP_MODE + ip + ":" + port + "/reserveNodes";
    }

    public String getTeamExptStats() {
        return HTTP_MODE + ip + ":" + port + "/getTeamExptStats";
    }

    public String addStudentsByEmail() {
        return HTTP_MODE + ip + ":" + port + "/addStudentsByEmail";
    }

    public String changePasswordStudent() {
        return HTTP_MODE + ip + ":" + port + "/changePasswordStudent";
    }
//Add getAPISecret()
    public String getAPISecret() {
        return secret;
    }
}

redpajama_set_name: RedPajamaGithub


The 365MediaHub team has made a review of the top 5 hit musics for the month of both August and September and guess what, they are hits you all can't deny you enjoyed from your favorite A-List hit makers making waves presently in the music industry.
Top rappers like Olamide, CDQ made it to our list with singles like "Motigbana" by Olamide which was produced by Purple Tunes and "Soft" by CDQ which features international act, MR Eazi.
Below are the Top 5 hits we noted down for the both months of August and September 2018. Check them out and let us know what you think about the list.
Soft was that nice tune everyone groved to and enjoyed when dropped by your favorite rapper CDQ in which Mr Eazi was featured and it made it to top and trending DJ's and good music lover's playlist.
Soft was premiered on the 5th of September. Download "Soft" here and enjoy the official video as well.
Alter plate record's Harrysong mase a nice bounce with "Tekero" and his fans enjoyed the nice Jam which was dropped on the 3rd of september this year.
If you are still yet to have Tekero on your music playlist then you can access it "Here".
Zoro Aka the swag bag linked up with Mr Real to drop this lovely music i personally enjoyed listening to and hope everyone else did which was tagged "Upan Dan".
The hit was produced by top music producer TSpize. Download "Upan Dan" HERE to have a taste of what good music is. Enjoy!
The YBNL general Olamide has'nt stopped updating his rap music fans with the latest and his single "Motigbana" which was dropped on the 16th of August made the required trend.
The hit single was produced by Purple Tunes. Download HERE and also share with good music lovers.
Tripple MG's top and trending act, Tekno's "Choko" also made it to our Top 5 list for the month of August and September.
Music was self produced by him and it is still hot and gaining enough air plays.
Download "Choko" by Tekno HERE. Enjoy and also share.


text:
HomeObituariesPatrick Mulroy
Patrick Mulroy
March 11, 2016 Moore Funeral Homes
Patrick Mulroy, 83 of Milan passed away Friday March 11, 2016 at his home with his family. Patrick was born Saturday December 3, 1932 in Cincinnati, OH the son of William and Kathryn (Bertke) Mulroy. He married Carolyn (Wandstrat) Mulroy April 23, 1960 and she survives. Patrick was an Army veteran during the Korean conflict. . Patrick was a member of the Versailles American Legion Post 173 and a NRA member. He was a member of the St. John's Catholic Church in Osgood. Patrick retired from General Electric as a Quality Controller. He enjoyed hunting, fishing, reading, watching old westerns and spending time with his family and friends.
Patrick is survived by his loving wife: Carolyn of Milan; Children: William Mulroy of Milan, Patricia (David) Holman of Osgood, Catherine (Paul) Pratt of Delaware, Kevin Mulroy of Milan, Michael (Mary) Mulroy of Milan, Christopher (Robyn) Mulroy of Osgood. 10 Grandchildren and 2 Great-Grandchildren, Sister: Geraldine Wise of Largo, FL.
Funeral mass will be 10AM Tuesday March 15, 2016 at St. John's Catholic Church in Osgood with Father Bill Turner officiating. Burial will follow in St. John's Catholic Cemetery in Osgood with Military Rites performed by Versailles American Legion Post #173. Rosary will be 4:45 PM Monday; Visitation will be March 14, Monday 5-8PM also at the church. Memorials may be made to Our Hospice of South Central Indiana. Go to www.lawscarrmoore.com to leave an online condolence message. Laws-Carr-Moore Funeral Home, Milan entrusted with arrangements, Box 243, (812)654-2141
Patrick L. Tranquill
Karen Goris


text:
ECJ Blogs
Like-Kind Exchanges In A COVID-19 World (And What To Do About The Sharon Mitchell Decision)
By Gary Q. Michel on 06.09.2020
Posted in Taxing Matters
COVID-19 is wreaking havoc worldwide. It has even infected the real estate industry, particularly the tax aspects of operating in the real estate industry such as Section 1031 like-kind exchanges.
The basics of like-kind exchanges remain unchanged, notwithstanding COVID-19: No gain is recognized if real property held for productive use in a trade or business or for investment is exchanged solely for real property of a like kind to be held for such purposes. But with deferred and reverse exchanges being the norm and simultaneous exchanges being the exception, it is now virtually impossible to successfully complete a 1031 exchange because the 45-day replacement property identification deadline and the 180-day exchange deadline cannot be satisfied in compliance with the "stay-at-home" orders and social distancing requirements imposed in most jurisdictions throughout California.
IRS Notice 2020-23 helped solve this problem by extending these two deadlines to July 15, 2020 if they otherwise would have expired on or after April 1st and before July 15th. For taxpayers who started their like-kind exchanges by selling the relinquished property between February 16, 2020, and May 31st, the 45-day replacement property identification deadline has been extended to July 15th. And for taxpayers who started their like-kind exchanges by selling the relinquished property between October 4, 2019, and January 16, 2020, the 180-day exchange deadline has been extended to July 15th. Fortunately, California has conformed to the federal relief. See the California Franchise Tax Board's COVID-19 frequently asked questions for tax relief and assistance.
Some members of the tax community are seeking to have the IRS exercise the maximum authorized extension of time permitted under Revenue Procedure 2018-58, the source of "Specified Time-Sensitive Actions" referred to in the Notice. Revenue Procedure 2018-58 would grant extension relief only to those who transferred the relinquished property on or before the date of the federally declared disaster. Be careful what you wish for! If this request is successful, the result may be to deny relief from the 45-day replacement property identification deadline to anyone who commenced their like-kind exchange on or after March 14th.
Unrelated to COVID-19 but potentially as catastrophic, the IRS announced that it has been reexamining the meaning of the term "real property" for 1031 exchange. For almost 100 years, exchanges of real property have been tax-free, and so we have known what real property is for a long time. Why do we need a new definition now? Proposed regulations with the new definition of "real property" for 1031 like-kind exchange purposes could be released soon now that the Office of Management and Budget finished its review of the guidance on April 20th. It generally is not beneficial when the IRS wants to define something that results in tax deferral.
My fear is that the definition will narrow what we thought was real property that could be exchanged on a tax-deferred basis. For example, is the 15% incidental personal property definition in the identification period regulations going to go? An IRS official said in November 2019 that the guidance would be modeled on Treasury regs that have defined real property under other code provision, for example, REIT qualification purposes. That is encouraging, but we won't know until the release of the proposed regulations. Keep your fingers crossed – and clean and away from your face.
Also unrelated to COVID-19 but equally misunderstood is the recent decision of the California Office of Tax Appeals in Sharon Mitchell. California's Franchise Tax Board (FTB) has historically been aggressively opposed to swap and drops and drop and swaps in the likekind exchange arena. See, Herman A. Ahlers, California State Board of Equalization, Docket No. 257952 (2005). These are techniques that were popular with some practitioners to separate partners who wanted to sell their partnership's property but did not want to stay invested together. Over the last few years, however, there have been cases that the FTB has lost (e.g., Rago Development Corporation) challenging the exchange transaction and, with the recent decision of the Office of Tax Appeals in Sharon Mitchell, California (and presumably the FTB) has apparently done a 180.
Many tax practitioners are heralding the Sharon Mitchell decision as the greenlight to resume drop and swaps as a means to completing a like-kind exchange when some partners want to cashout, others want to exchange into their own property without partners and the remainder want to exchange and stay together.
My advice to you is "DO NOT BELIEVE IT!" and "DO NOT DO IT!" First, you should note that the Sharon Mitchell decision is "nonprecedential". Second, it was decided 2-1 with a very strong and, in my view, properly reasoned dissent. Read the dissenting opinion in Sharon Mitchell and be guided by it. But, most importantly, the IRS will not follow the result of Sharon Mitchell and instead will attack, and I believe successfully attack, your like-kind exchange. The structure of the like-kind exchange in Sharon Mitchell was a perfect example of how best to do it wrong! So, if you think you're home free with Sharon Mitchell, you may indeed save your 13.3% California tax after a costly fight with the FTB, but you will certainly incur federal taxes on your realized gain of 20% or 23.8% (plus interest and penalties). And, as they say in the world of like-kind exchanges, that is not a good trade!
Further commentary on the tax relief provisions of the CARES Act that may impact the real estate industry can be found here on ECJ's website.
Tags: COVID-19, Section 1031
Gary Q. Michel
Gary Michel is a Partner and Chair of the Tax Department.
With more than 40 years of tax and corporate law experience, Gary serves as a business advisor and tax strategist to his clients who are generally privately owned businesses with ...
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