under Section 165 of the Code or as a business expense under Section 162 because Joe voluntarily elected not to file an insurance claim. Support The IRS addresses this issue in Rev. Rul. 78-141‚ 1978-1 CB 58‚ where an attorney (who had malpractice insurance) paid a client for erroneous advice but did not file a claim against the insurer. The IRS found that the attorney could not deduct the payment as a loss under Section 165 or a business expense under Section 162. Under Reg 1.165-1‚ only a
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……………………………16 4.1 8051 Microcontroller…………………………………………16 4.2 LCD 16*2…………………………………………………….28 4.3 Stepper motor………………………………………………...32 4.4 ULN 2003…………………………………………………….34 4.5 RF transmitter and receiver…………………………………..35 4.6 IR sensor module……………………………………………..37 4.7 About keil compiler ………………………………………….39 5. FLOWCHART.......................................................................41 5.1 Working………………………………………………………….41
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measure the speed directly‚ it is possible for a contactless tachometer to take the readings from a certain distance. This is the main motivation behind choosing this project. This contactless tachometer uses the IR transmitting and receiving technique. This is achieved by receiving IR rays from a reflecting spot on the shaft of the motor. The speed of the motor is controlled by PWM from the microcontroller. The project uses a microcontroller and a pair of sensors (Transmitter and receiver) which
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The purpose of this experiment is to synthesize isopentyl ester by an esterification reaction between a carboxylic acid and an ester. Carboxylic esters‚ like isopentyl acetate‚ are normally used to create artificial flavors. In the preparation of isopentyl acetate‚ esterification of acetic acid and isopentyl alcohol occurs. Esterification is an equilibrium shift to the product side using an excess of one of the starting components. In this experiment‚ the excess reagent is acetic acid because it
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Medicaid Services for these continuing problems. The nonprofit Blue Cross organizations now have a requirement for a medical loss ratio of 85% or higher to take advantage of IRS tax benefits (IRS‚ 2014). This is the total money spent on a procedure over the amount of money that will be incoming for Blue Cross to take advantage of any IRS tax benefits. This will impact the quality of care of the consumer and the bottom line of many Blue Cross
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yield was found to be 10.047 grams‚ which makes the percent yield to be 93.07%. Melting Points were found to confirm the purity of the product. Product one had a melting point of 163.7-164.8°C. Product two had a melting point of 162.2-163.9°C. IR Spectroscopy (nujol) are carbonyl peaks (1773.4 cm-1)‚ Sp3 C-H peaks (2921.5 cm-1)‚ Sp2 C-H (3000 cm-1). The carbonyl peaks prove the presence of an acid anhydride. H’NMR (CDCL3) 6.287ppm (t‚ 2H)‚ 3.674ppm (m‚ 2H)‚ 3.483ppm (m‚ 2H)‚ 1.697ppm (m‚ 2H)
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developments‚ we may weaken the assumption that external policy of the state is based on security. But states remain dominant in IR. Globalization theorists focus on it rather than the states. We live in a ‘borderless world’ (Ohmae 1990). Development of IR Theory in the 20th Century Liberal Internationalism: After the end of WW1‚ British and American thinkers shaped the IR thinking. They adapted broadly liberal political principles to the management of the international system. Woodrow Wilson’s 14
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theories such as constructivism and Marxism. The neo-neo debate serves to further these similarities especially in terms of methodological approaches. Contrasting liberalism and realism may be effective on each theories interpretation of certain aspects of IR‚ but fundamentally they are both more similar than different and the liberal ‘challenge’ is deemed ultimately ineffective. Liberalism provides an interestingly contrasting substitute to realist theory. Liberalism is in essence the complete
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There have been numerous cover-ups during your administration but first‚ let me make one point. Presidential cover-ups have not been limited just to your administration. Some of the recent ones that come to mind have been; Fast and Furious‚ Benghazi‚ IRS political targeting‚ and the gaining access to AP telephone records. Examples of cover-ups appeared during the recent Congressional hearings when witnesses stated‚ “I cannot remember” and the most recent witness taking the
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INDEPENDENT CONTRACTOR/EMPLOYEE The status of Mary being an independent contractor versus employee can always be a tricky point due to the nature of the type of work that is being done. According to the Employer’s Supplemental Tax Guide provided by the IRS‚ “An employer must generally withhold federal income taxes‚ withhold and pay social security and Medicare taxes‚ and pay unemployment tax on wages paid to an employee. An employer does not generally have to with- hold or pay any taxes on payments to
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