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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Multistep Synthesis of Tetraphenylcyclopentadienone In this laboratory experiment a synthesis was performed through several separate steps. The purpose of the experiment was to synthesize tetraphenylcyclopentadienone from benzaldehyde and to run reactions on carbonyl containing compounds. There was a total of three steps that led up to the synthesis of the final product‚ tetraphenylcyclopentadienone. The first step of the experiment was the condensation of benzaldehyde to yield
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the 24 hours change of daylight‚ the highly changeable traffic‚ the variable meteorological conditions and some extreme situations on the roads‚ the intensity of street lighting should change in a dynamic manner. Keyword:-Street Light System‚ IR Sensor‚ LDR. I. INTRODUCTION The main consideration in the present
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failure of my reaction would be infrared spectroscopy. IR spectroscopy measures the absorption of IR light by chemical bonds.1 The isoborneol would produce an IR absorption band around 1260 – 1000 cm-1 (due to the C-O bond) that would not be present in the IR spectrum of camphor.1 Conversely‚ camphor would produce an IR absorption band around 1760 – 1670 cm-1 (due to the Carbon-Oxygen double bond of the ketone group) that would not be present in the IR spectrum of isoborneol.1 By identifying the absence
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Alternating Current Theory - J R Lucas An alternating waveform is a periodic waveform which alternate between positive and negative values. Unlike direct waveforms‚ they cannot be characterised by one magnitude as their amplitude is continuously varying from instant to instant. Thus various forms of magnitudes are defined for such waveforms. The advantage of the alternating waveform for electric power is that it can be stepped up or stepped down in potential easily for transmission and utilisation
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In the United States‚ the Tax returns are filled and reported with Internal Revenue Service (IRS) or local tax collection agency like California Franchise Tax Board or with state. The reported documents carry the information used to calculate the all types of the taxes especially the income taxes. The tax returns are made by the IRS or any other applicable taxing authority. Due to the provisions of the Affordable Care Act in the United States there is intertwined complexity in the taxes and healthcare
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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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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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CHAPTER Intrusion Response Systems: A Survey 10 10.1 INTRODUCTION The occurrence of outages due to failures in today’s information technology infrastructure is a real problem that still begs a satisfactory solution. The backbone of the ubiquitous information technology infrastructure is formed by distributed systems—distributed middleware‚ such as CORBA and DCOM; distributed file systems‚ such as NFS and XFS; distributed coordination-based systems‚ such as publish-subscribe systems and network
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