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It is interesting to note that the legal opinion written by Denis failed to make it onto today’s Council agenda. Here is the story he wrote about it on his website (an impressive new iteration if you have not already seen it – I will have to sharpen up!) You can access the actual opinion through that post.

Share March 12, An S corporation may voluntarily terminate its status by filing a statement with the Internal Revenue Service Center where the original election was filed. In order to properly revoke an election, the consent of shareholders that at the time of revocation own more than one-half of the issued and outstanding shares is required. The revocation statement may specify an effective date that is on or after the date of filing.

If the revocation of S corporation status takes effect on any day other than the first day of the tax year, the business will have a short S corporation year and a short C corporation year, which requires allocations between the two. If no date is specified and the revocation is filed before March 15 for a calendar year business , the revocation will be effective for the entire tax year. When the revocation is filed after March 15 and does not specify an effective date, the S corporation status will terminate on the first day of the next tax year.

Voluntary revocations can be used as a planning device to control the extent to which shareholders are required to recognize income from the corporation in a current tax year. If large income items are anticipated for the latter half of a particular year, the S corporation can file a revocation to take effect in that half of the year. As of the effective date of the revocation, the corporation will revert to C status, thus preventing the income items from passing through to shareholders.

A corporation that voluntarily revokes its election under subchapter S can reelect subchapter S status at any time, subject to the rules for elections. An S corporation election may be terminated if the qualifications established by the Internal Revenue Code are no longer satisfied.

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Since neither seem to be in the books for me this summer, I had been excited to watch the upcoming season of Bachelor in Paradise. However, the tv show that will inevitably inspire some daydreams of drinking on the beaches of Sayulita, Mexico, and getting down with some of the notable, swoon-worthy Bachelor-alumn in the sand joking, beach sex is the worst might not actually air. It is reported that all production has been suspended and filming has been stopped indefinitely for the fourth season of Bachelor in Paradise due to allegations of misconduct.

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Great to see daily CVC graph “that was us watching youtube! Where did you find this off the main website Majibow? Maybe they haven’t integrated it in the website yet? I tried to find it under ‘about us’ no, nor under ‘support’, no, even it wasn’t under ‘media centre’. If I didn’t know about ABB this page would be enough to convert me. It should be easily accessible from the main website. Hope ABB read this feedback on their website perhaps they are already restructuring it but..

Some of the info from the ‘network-centre’ page should go under ‘support’ IMHO, but not all of it. I respectfully disagree that looking glass and speedtest should go on this network-centre page or speedtest page, though. They are individual to your connection, the network-centre page is about their whole network and about them.

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He has spent countless hours tinkering with portable electronics, including GPS devices and smartphones, and he has used navigation technology since the early s, covering in-dash variants, stand-alone devices, and now smartphone apps. He has been a devotee of the technology ever since, watching it progress from rudimentary systems that were sometimes more of a hassle than a help to its current role as a vital part of everyday driving.

For day-to-day navigation, however, a smartphone can work well for most people, especially if you have a car charger and a car mount to keep it where you can easily see it. Google Maps, Waze, Apple Maps, and other good nav apps will typically get you to your destination just fine. And their crowdsourced, up-to-the-minute traffic information is hard to beat.

Also, the ease with which you can search for something on your device a restaurant, a park, the office of a personal contact and then make it your destination with a simple tap—or a copy-and-paste—makes phones hugely convenient.

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Please use an appropriate Subject Line on your message. Wednesday, March 31, I started visiting some months before finally deciding to get this great ‘scope on the basis of what I’d learned from you and other contributors. The other deciding factor was the very existence of your site. Not having owned a ‘scope before I felt like I’d be joining a club where help and advice would be available if needed. It is a superb resource. Thank you, and long may it continue.

Whilst the ETX has it’s well documented imperfections and limitations, it meets my needs better than I could have hoped. I was a binocular starhopper for a couple of years before getting the ETX and found it an excellent addition. One of the critical factors for me is that it takes so little time and effort to set up and get going that it positively invites use. So far I’ve had no problems with tracking and no teflon bits have fallen out The only problem was a broken finder crosshair which was quickly replaced by my dealer.

I find it interesting to hear of others’ setups so will quickly note that I use a Manfrotto tripod with 29 head and find that perfectly adequate so long as it’s not too breezy.

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In accountancy, depreciation refers to two aspects of the same concept: Businesses depreciate long-term assets for both tax and accounting purposes. The former affects the balance sheet of a business or entity, and the latter affects the net income that they report. Generally the cost is allocated, as depreciation expense, among the periods in which the asset is expected to be used.

This expense is recognized by businesses for financial reporting and tax purposes. Methods of computing depreciation, and the periods over which assets are depreciated, may vary between asset types within the same business and may vary for tax purposes.

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It generates more than rm million in gross operating cash f low per year. So it is easy to see why JCorp, with some rm3. It will cost Massive Equity some rm2. JCorp has yet to strengthen balance sheet and firm up plans to meet its rm3. Will this exercise the help JCorp with the debt restructuring in anyway? Should not the group focus on asset disposal and resolving the rm3.

However, officials from Massive Equity say the exercise to streamline the structure will add value to the JCorp group of companies as whole. However, JCorp preferred CVC Capital Partners because of the value proposition that it brings to the business and there will something left on the table for JCorp to take back after paying the cost of acquiring the assets and liabilities of QSR. But naysayers believe otherwise.

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After getting so much flak for telling year-old Victoria Huggins her skirt had “just the right amount showing,” Tyler was probably told to keep his affinity for the ladies on the down low. That’s the greatness of this country. Tyler loves it — and we are a little creeped out by it! Nicki Minaj accuses Steven Tyler of racism in row over American Idol Music The Guardian But its clear the Aerosmith frontman isn’t so enamoured with lifting weights in the gym given his ‘moobs’ on show.

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See related articles to this posting On Tue, 20 Jan I don’t know, but all of the following seem perfectly plausible to me. Because they had a debugged core design and complete tool chain for the ISA lying around and were primarily interested in researching other aspects of the design? What shall we use all of them for so that we can keep selling new cpu models?

All germanium devices are vulnerable to surface contamination. Native germanium will naturally oxidise to form a surface layer but germanium dioxide is not impervious to attack. Silicon dioxide, though, is basically glass. However, unlike the model , it used a fixed bias Class-A output stage and other aspects of the circuit were also quite different. In common with several other electronics manufacturers during World War II, GE worked on microwave diodes for use in radar receiver mixers.

Following the war, the company eventually decided to get into transistor manufacturing and June 1st, saw GE list their point-contact SX-4A and Z2 types. Intensive development by Hall at the Schenectady centre and Saby at Syracuse eventually produced respectively the grown-junction type as also produced by Texas Instruments for the Regency TR-1 and the alloyed-junction type. For a complete history, see the article by Mark P. Burgess as listed in As with the GE radio described in the September issue, the P featured here is a 5-transistor design.

However, there are important differences between the two.

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Mtr Main engine 2 CAT B, generator 3 kw- 1 generator 75kw,bow thruster 1 HP 12 ton thrust, 64 ton bollard pull, accommodation 22 men, fire fighting equipment, communication and navigation equipment, helicopter hoisting area. Built , ‘ x 34’6’ x Bludworth coupler system for ATB pushing. Fully certified, last drydock , next due Fuel oil 73, gallons, lube oil gallons, potable water gallons, ballast gallons.

Has new zincs, new point, full list of work is available. The boat is in excellent condition and is ready to be put into immediate service. MWM D32, hp electric driven by shaft gen bow thrusters, 14 knots top speed, 10 knots service speed, 10 MT per day fuel consumption, MT fuel oil capacity, MT fresh water capacity, MT drill water capacity, T deck cargo, 9m x 28m deck space, M3 bulk tanks, 65 tons bollard pull, 10 MT crane, accommodations: Due for drydock, certification has expired.

Marine gas oil, range 5, nautical miles 10 knots approx. GT , NT Tunnel, HP, Bollard pull:

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