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2004

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Full-Text Articles in Life Sciences

Minerva 2004, The Honors College Dec 2004

Minerva 2004, The Honors College

Minerva

This issue of Minerva includes an article on HON 350: An Introduction to Functional Genomics; an article on the creation and inaugural year of HON 180: A Cultural Odyssey; a profile on Honors alumnus, Charles Stanhope and his 2004 Distinguished Honors Graduate Lecture; and interviews with Allison Kelly, Jessica Hudec, and Jennifer Merchant on their experiences as Honors student-athletes.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Dec 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Index To Volume 15, Nos. 1-24, Agricultural Law Digest Dec 2004

Index To Volume 15, Nos. 1-24, Agricultural Law Digest

Agricultural Law Digest

No abstract provided.


New Limits On “Reverse” Like-Kind Exchanges, Neil E. Harl Dec 2004

New Limits On “Reverse” Like-Kind Exchanges, Neil E. Harl

Agricultural Law Digest

In 2000, the Internal Revenue Service announced a safe harbor for “reverse” like-kind exchanges of eligible property.1 On July 20, 2004, the IRS narrowed the scope of the safe harbor created in 2000.2


Indivisible Injury Negligence And Nuisance Cases –Proving Causation Among Multiple-Source Polluters: A State-By-State Survey Of The Law For New England, And A Proposal For A New Causation Framework, Paul Homer Dec 2004

Indivisible Injury Negligence And Nuisance Cases –Proving Causation Among Multiple-Source Polluters: A State-By-State Survey Of The Law For New England, And A Proposal For A New Causation Framework, Paul Homer

The University of New Hampshire Law Review

[Excerpt] "The skies, soil, and water of every state are polluted every day. Whether the pollutants enter the atmos phere from coal plants or the water-ways from large farms, materials a bnormal to the “natural” environment are regularly emitted by a variety of sources over wide regions of the nation. To some extent, such emissions are normal and acceptable activities in modern society."


Incorporating A Partnership, Neil E. Harl Nov 2004

Incorporating A Partnership, Neil E. Harl

Agricultural Law Digest

For some time, the incorporation of partnerships has been governed largely by Rev. Proc. 84-1111 which has provided that a partnership can be incorporated under any one of three alternative methods. Each method has been accompanied by unique income tax consequences.2


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Nov 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Handling S Corporation's Losses In Shareholder Bankruptcy, Neil E. Harl Nov 2004

Handling S Corporation's Losses In Shareholder Bankruptcy, Neil E. Harl

Agricultural Law Digest

The fact that a new tax entity may be created on bankruptcy filing has an enormous impact on the income tax consequences for the bankrupt.1 A recent Tax Court case2 has clarified the handling of S corporation losses in bankruptcy where the S corporation shareholder files for bankruptcy and the S corporation generates losses for the year.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Nov 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


American Jobs Creation Act Of 2004: A Summary Of Selected Provisions, Neil E. Harl, Roger A. Mceowen Oct 2004

American Jobs Creation Act Of 2004: A Summary Of Selected Provisions, Neil E. Harl, Roger A. Mceowen

Agricultural Law Digest

The American Jobs Creation Act of 2004, H.R. 4520, was signed into law on October 22, 2004. The lengthy bill repealed the Extra-Territorial Income Exclusion Act of 2000, Pub. L. No. 106-519, and also enacted into law numerous other provisions of significance to farm and ranch taxpayers.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Oct 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Front Matter, Vol. 64 No. 4 Oct 2004

Front Matter, Vol. 64 No. 4

Western North American Naturalist

No abstract provided.


End Matter, Vol. 64 No. 4 Oct 2004

End Matter, Vol. 64 No. 4

Western North American Naturalist

No abstract provided.


Working Families Tax Relief Act Of 2004: Summary Of Selected Provisions, Neil E. Harl, Roger A. Mceowen Oct 2004

Working Families Tax Relief Act Of 2004: Summary Of Selected Provisions, Neil E. Harl, Roger A. Mceowen

Agricultural Law Digest

On October 4, 2004, the President signed H.R. 1308, The Working Families Tax Relief Act of 2004, into law. Pub. L. No. 108-311, 108th Cong., 2d Sess. (2004). This legislation has also come to be known as the “tax extenders” bill. See H.R. Rep. No. 108-696, 108th Cong., 2d Sess. (2004).


The Medicare Prescription Drug, Improvement, & Modernization Act Of 2003: Are We Playing The Lottery With Healthcare Reform?, Melissa Ganz Oct 2004

The Medicare Prescription Drug, Improvement, & Modernization Act Of 2003: Are We Playing The Lottery With Healthcare Reform?, Melissa Ganz

Duke Law & Technology Review

With millions of Americans unable to cope with the rising costs of prescription drugs, and many even forced to go without health insurance, the mounting pressure on Congress to enact major healthcare reform culminated in the Medicare Prescription Drug, Improvement, & Modernization Act of 2003. This iBrief examines this legislation, and concludes that it provides elusive benefits for seniors and merely creates a windfall for the pharmaceutical and insurance industries.


Correction [To Maurakis And Grimes Article, V. 54, #3&4] Oct 2004

Correction [To Maurakis And Grimes Article, V. 54, #3&4]

Virginia Journal of Science

This page is a correction to an article by Eugene G. Maurakis and David V. Grimes: Predicting Fish Species Diversity in Lotic Freshwaters of Greece, published in Virginia Journal of Science Volume 54, numbers 3 and 4. Amended table 2a owed to a printing corruption.


Subterranean Loss And Gain Of Water In Mountain Lake, Virginia: A Hydrologic Model, Martin Jansons, Bruce C. Parker, Jacob E. Waller Oct 2004

Subterranean Loss And Gain Of Water In Mountain Lake, Virginia: A Hydrologic Model, Martin Jansons, Bruce C. Parker, Jacob E. Waller

Virginia Journal of Science

Mountain Lake, Virginia is a small, unique, oligotrophic, subalpine ecosystem in the southern Appalachians. Previous studies have disclosed that this lake has manifested periodic prolonged low water levels during the several thousand years of its existence. The most recent low water level occurred during the drought years of 1999-2002. Measurements of lake level, precipitation, and other meteorological data including calculated evapotranspiration in the lake basin from 2/19/02 to 8/31/03 have enabled estimation of net subterranean water losses presumably through cracks between Clinch sandstone boulders and/or the recently discovered deep hole at the northwest end of ...


Nest-Building And Spawning Behaviors In Nocomis Effusus (Actinopterygii: Cyprindae), Eugene G. Maurakis, George E. Maurakis Oct 2004

Nest-Building And Spawning Behaviors In Nocomis Effusus (Actinopterygii: Cyprindae), Eugene G. Maurakis, George E. Maurakis

Virginia Journal of Science

Spawning behavior in Nocomis effusus is described from direct observations and review of videotapes made in Yellow Creek (Cumberland River drainage), Tennessee in 2003. Nest construction (i.e., excavating a concavity, forming a platform, and building a mound), and spawning behavior in N. effusus where a single breeding male excavates a pit and spawns with females on the upstream slope of his nest is like that described for Nocomis asper and Nocomis biguttatus. In digging a spawning pit, a male N. effusus reshapes and reorganizes substrate materials that results in spawning areas on the upstream slope of the nest composed ...


A Brief Note On The Authorship Of The First Flora Virginica: Clayton, Gronovius, And Linnaeus, Joan K. Stemmler Oct 2004

A Brief Note On The Authorship Of The First Flora Virginica: Clayton, Gronovius, And Linnaeus, Joan K. Stemmler

Virginia Journal of Science

A modern Flora of Virginia will soon be published, providing an occasion to remember the publication of the first Flora Virginica in the 18th century and to establish the proper attribution of its authorship. Based on a manuscript by John Clayton, Flora Virginica was published in two parts in 1739 and 1743 by the Dutchman Johan Frederick Gronovius. Although both names are printed on the title page, the book is often cited with Gronovius listed as the author. This tradition, interpreted in modern understandings of plagiarism, has led to an assertion that Gronovius misrepresented Clayton's work as his own ...


Reporting Income Under "Ledger" Contracts, Neil E. Harl Sep 2004

Reporting Income Under "Ledger" Contracts, Neil E. Harl

Agricultural Law Digest

Although ledger contracts for marketing hogs have been around for nearly a decade,1 audit activity has picked up in recent months with taxpayers questioned as to how income under the contracts was reported during the period of extremely low live hog prices in 1998-99 when hog prices dropped to as low as eight cents per pound.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Sep 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Sep 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Income Tax Status Of The Farm Credit System, Neil E. Harl Sep 2004

Income Tax Status Of The Farm Credit System, Neil E. Harl

Agricultural Law Digest

The proposed buyout by Rabobank, a giant Dutch lender, of the Farm Credit Services of America (FCSA),1 a component of the Farm Credit System, announced in late July, 2004, has focused attention on the income tax status of the various units of the farm credit system.2


New Rules On Like-Kind Exchanges With Personal Property, Neil E. Harl Aug 2004

New Rules On Like-Kind Exchanges With Personal Property, Neil E. Harl

Agricultural Law Digest

For several years, the Standard Industrial Classification Manual (1987), prepared by the Office of Management and Budget, has provided the necessary guidance as to product classes for classifying depreciable personal property for like-kind exchange purposes.1 On August 12, 2004, the Department of the Treasury published temporary and proposed regulations replacing the Standard Industrial Classification (SIC) System with the North American Industrial Classification system.2


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Aug 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


End Matter, Vol. 64 No. 3 Aug 2004

End Matter, Vol. 64 No. 3

Western North American Naturalist

No abstract provided.


Front Matter, Vol. 64 No. 3 Aug 2004

Front Matter, Vol. 64 No. 3

Western North American Naturalist

No abstract provided.


New Regulations Permit Late Section 179 Election, Neil E. Harl Aug 2004

New Regulations Permit Late Section 179 Election, Neil E. Harl

Agricultural Law Digest

In claiming expense method depreciation under I.R.C. § 179, the rule has been that the election had to be made on the original return (whether or not timely filed) or on an amended return, and then only if filed within the time for filing a return (including extensions) for the taxable year.1 In a surprise move, new regulations, effective August 4, 2004, allow a late I.R.C. § 179 election on an amended return for property placed in service after 2002 and before 2006.2


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Aug 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.


Cases, Regulations, And Statutes, Robert P. Achenbach Jr Jul 2004

Cases, Regulations, And Statutes, Robert P. Achenbach Jr

Agricultural Law Digest

No abstract provided.