Trust administration and taxation /

Mode of access: Internet.

A treatise on the law of inheritance taxation, with statutes and forms .

Mode of access: Internet.

Inheritance taxation, a list of recent references.

Mode of access: Internet.

Comparison of estate taxation and inheritance taxation /

WI docs. no.: Leg.3:IM/1977/13

Referendum pamphlets no.1...

no. 24. On the report of the Special Committee on Water-power Development. Feb.1,1918. -- no. 33. On the report of the Committee on Public Utilities regarding local transportation. Nov.19,1920. -- no. 43. On the report of the Special Committee on Transportation. -- no. 44. On the report of the Committee on Postal Service. Jan.7,1925. -- no. 45. On Advisory Committee's report: powers of national banks. Apr.20,1925. -- no. 46. On Advisory Committee's report: inheritance taxes, coordination of national and state taxation. Apr.20,1925. -- no. 47. On legislation regarding resale prices. --no. 48. On Advisory Committee's report on the merchant marine. Mar.12,1926. -- no. 50. On the report of the Committee on Federal Taxation. Oct.7,1927. -- no. 51. On the report of the Committee on Mississippi Flood Control. Oct.31,1927. -- no. 52. On the report of the Special Committee on Agriculture. Aug.31,1928. -- no. 53. On the report of the Special Committee on Highways and Motor Transport respecting state and local road administration. Jan.9,1929. -- no. 57. On the report of the special report of the Special Committee on National Water-power Policies. Nov.7,1930. -- no. 59. On the report of the Department Committee on Natural Resource Industries. Oct.31,1931.

Federal estate and gift taxes, recommendations for modifications in the system of taxing estates and gifts; report of Committee on federal finance.

Cover-title.

Proposed taxation of individual and corporate incomes, inheritances and gifts. Hearings before the Committee on Ways and Means, House of Representatives, Seventy-fourth Congress, first session.

Considers (74) H.R. 8401, (74) H.R. 8402, (74) H.R. 8403.

The law of collateral inheritance, legacy and succession taxes, embracing the American and many English decisions, with forms for New York state, and an appendix giving the statutes of New York, Pennsylvania, Maryland, and Connecticut,

Mode of access: Internet.

LA REINVENCIÓN DE LA PRODUCCIÓN EDITORIAL EN LA ERA DIGITAL; DENTRO DEL PROCESO DE GENERACIÓN Y TRANSFERENCIA DEL CONOCIMIENTO

Analiza la producción editorial a la luz de los cambios propuestos por los avances de la tecnología de los sistemas de información y comunicación. Señala impactos de internet en la producción y difusión de contenidos en ambientes y organizaciones de enseñanza e investigación. Enfatiza la responsabilidad compartida de la bibliotecología y ciencias de la información con la industria editorial, en el proceso de transferencia de información y la creación de conocimiento.

Modelo teórico para cuantificar la eficiencia térmica del calentador eléctrico en una secadora doméstica de ropa

En este trabajo de difusión se presenta la mejora de la generación y transferencia de calor en el calentador eléctrico de una secadora doméstica de ropa, con el desarrollo de un modelo teórico para estimar la eficiencia térmica, basado en el flujo másico y la potencia eléctrica del calentador como variables de entrada, y la eficiencia térmica del calentador como variable de salida, con el calentador analizado como un componente aislado. Se realizaron pruebas al calentador para determinar la función matemática de su eficiencia térmica. Del análisis de resultados se observó la tendencia exponencial típica de un sistema sobreamortiguado, base del modelo matemático cuyo coeficiente de predicción es 0.96.El modelo matemático se comprobó con flujo másico alto obteniendo un error relativo máximo de 0.66 %, y provee de información suficiente para elevar la eficiencia en 7.7%. El rango de potencia en el que fue probado el modelo matemático desarrollado para el calentador es de 1 KW hasta 5 KW, el cual es el rango recomendado para su uso.

Heat transfer and entropy generation optimization of forced convection in a porous-saturated duct of rectangular cross-section

We investigate analytically the first and the second law characteristics of fully developed forced convection inside a porous-saturated duct of rectangular cross-section. The Darcy-Brinkman flow model is employed. Three different types of thermal boundary conditions are examined. Expressions for the Nusselt number, the Bejan number, and the dimensionless entropy generation rate are presented in terms of the system parameters. The conclusions of this analytical study will make it possible to compare, evaluate, and optimize alternative rectangular duct design options in terms of heat transfer, pressure drop, and entropy generation. (c) 2006 Elsevier Ltd. All rights reserved.

Analysis of heat transfer and entropy generation for a thermally developing Brinkman–Brinkman forced convection problem in a rectangular duct with isoflux walls

Heat transfer and entropy generation analysis of the thermally developing forced convection in a porous-saturated duct of rectangular cross-section, with walls maintained at a constant and uniform heat flux, is investigated based on the Brinkman flow model. The classical Galerkin method is used to obtain the fully developed velocity distribution. To solve the thermal energy equation, with the effects of viscous dissipation being included, the Extended Weighted Residuals Method (EWRM) is applied. The local (three dimensional) temperature field is solved by utilizing the Green’s function solution based on the EWRM where symbolic algebra is being used for convenience in presentation. Following the computation of the temperature field, expressions are presented for the local Nusselt number and the bulk temperature as a function of the dimensionless longitudinal coordinate, the aspect ratio, the Darcy number, the viscosity ratio, and the Brinkman number. With the velocity and temperature field being determined, the Second Law (of Thermodynamics) aspect of the problem is also investigated. Approximate closed form solutions are also presented for two limiting cases of MDa values. It is observed that decreasing the aspect ratio and MDa values increases the entropy generation rate.

The effect of metal transfer stability (spattering) on fume generation, morphology and composition in short-circuit MAG welding

The main objective of this work was to evaluate the hypothesis that the greater transfer stability leads also to less volume of fumes. Using an Ar + 25%CO2 blend as shielding gas and maintaining constant the average current, wire feed speed and welding speed, bead-on-plate welds were carried out with plain carbon steel solid wire. The welding voltage was scanned to progressively vary the transfer stability. Using two conditions of low stability and one with high stability, fume generation was evaluated by means of the AWS F1.2:2006 standard. The influence of these conditions on fume morphology and composition was also verified. A condition with greater transfer stability does not generate less fume quantity, despite the fact that this condition produces fewer spatters. Other factors such as short-circuit current, arcing time, droplet diameters and arc length are the likely governing factors, but in an interrelated way. Metal transfer stability does not influence either the composition or the size/morphology of fume particulates. (c) 2014 Elsevier B.V. All rights reserved.

Multinational Firms’ Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing

In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI). We offer a model of international capital allocation where firms are heterogeneous in their ability to manipulate transfer prices. Perhaps paradoxically, we show that the ability to shift profits can make parent companies' investment more sensitive to host-country tax rates, as long as investors expect fisscal authorities to use price and profit detection methods. We then offer a comprehensive empirical study to test our predictions in the case of Japanese FDI. We exploit the finding that the unobservable ability to manipulate transfer prices is correlated with whole ownership of a±liates and R&D expenditure. Based on country, parent firm and sector characteristics, we estimate an investment equation on a sample of 3614 Japanese affiliates in 49 emerging countries. We obtain a greater semi-elasticity of investment to the statutory tax rate in a±liates that are wholly-owned and that have R&D intensive parents. We interpret these results as indirect evidence that abusive transfer pricing is one of the determinants of FDI activity.