If you made nondeductible (and therefore nontaxable) contributions to your traditional IRA, you have to treat each distribution (including a conversion to a Roth IRA, if applicable) as one part nontaxable return of cost basis (your nondeductible contributions) and one part taxable earnings.
Product defects are generally put into three categories: design defects, manufacturing defects and marketing defects. Marketing defects are defects in the manner in which a product is sold. This type of defect can include inadequate warnings and/or instructions. Design defects are in a manner of speaking, intended. This type of defect is inherent in the design of the product.
(Redirected from Cold shut) A casting defect is an undesired irregularity in a metal casting process. Some defects can be tolerated while others can be repaired, otherwise they must be eliminated. They are broken down into five main categories: gas porosity, shrinkage defects, mold material defects, pouring metal defects, and metallurgical defects.