Taxation. Lien and Priority. Physical Location of Tangible Personalty Rather Than Delinquent Taxpayer's Domicile Determines Proper State for Filing Federal Tax Lien. Campbell v. Bagley (5th Cir. 1960)

1961 ◽  
Vol 74 (3) ◽  
pp. 632
Keyword(s):  
Genetics ◽  
1987 ◽  
Vol 116 (4) ◽  
pp. 513-521
Author(s):  
Nancy J Trun ◽  
Thomas J Silhavy

ABSTRACT The prlC gene of E. coli was originally identified as an allele, prlC1, which suppresses certain signal sequence mutations in the genes for several exported proteins. We have isolated six new alleles of prlC that also confer this phenotype. These mutations can be placed into three classes based on the degree to which they suppress the lamBsignal sequence deletion, lamBs78. Genetic mapping reveals that the physical location of the mutations in prlC correlates with the strength of the suppression, suggesting that different regions of the gene can be altered to yield a suppressor phenotype. We also describe an in vivo cloning procedure using λplacMu9H. The procedure relies on transposition and illegitimate recombination to generate a specialized transducing phage that carries prlC1. This method should be applicable to any gene for which there is a mutant phenotype.


2014 ◽  
Vol 23 (1) ◽  
pp. 4-17 ◽  
Author(s):  
Jana Cason ◽  
Ellen R. Cohn

Telepractice is the use of telecommunications technology to deliver speech therapy and audiology services to a client who is in a different physical location than the practitioner. This article presents a general overview of telepractice, including terminology and definitions; ethical considerations; privacy and security; reimbursement policy and trends; considerations for client selection; and telepractice resources. It was written to provide foundational information about telepractice for practitioners who are engaged with alternative and augmentative communication (AAC).


Author(s):  
Pamela Bromley

As writing centres in Canada face challenges to their existence, funding, and stature, it may be helpful to situate the Canadian experience empirically. This project investigates the number of, geographical, institutional, and physical locations of, and longevity of Canadian writing centres using information from an original database and survey examining writing centres located outside the United States. In the study, findings from Canada are compared to those from the United States, where the only other comprehensive investigations of writing centres have taken place. Results demonstrate that 123 writing centres in Canada are located in all 10 Canadian provinces as well as the Yukon territory, almost half of centres operate under the academic affairs umbrella of their university and are physically located in the library, and that while writing centres in Canada are newer, on average, than their U.S. peers, they may be located in proportionally more universities. Unfortunately, the changes Canadian writing centres are experiencing are not new, as writing centres have previously faced challenges to their existence and place in the university. However, information about the number, institutional and physical location, and longevity of Canadian writing centres may be useful to administrators as they advocate for and further develop their writing centres.


2017 ◽  
Vol 9 (2) ◽  
pp. 529-544
Author(s):  
Rudie Nel ◽  
Shene Steenkamp

The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source determination for each of the possible classifications of cloud-based income (lease, service and royalty income, and/or income from know-how) by performing a doctrinal study based on South African and international literature. This study identified and formulated the challenges in applying traditional source tests in the context of cloud-based transactions. These challenges stem from the potential absence of physical presence of the provider in the country of consumption, in contrast to traditional source tests where physical presence indicate a tax presence; as well as the location-independent nature of cloud-based transactions from the perspective of both the provider and the consumer. The findings of the study suggest that the source determination for cloud-based transactions could be based on the source of the payment or residency of the payer, rather than the physical location.


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