Tax Research Essay

Tax Research Essay Tax Research Essay Relevant Facts Ms. Linda Smith, single, age 25 is a exotic dancer at an adult entertainment establishment located in New Orleans, Louisiana. Her first year in the business is 2012. Linda is considering having breast implants. Linda’s reasoning is that this â€Å"enhancement† will increase her income in her exotic dancing career. The cost of the surgery is approximately $8300. It is expected that the implants will have a useful life of several years. Specific Issues Can Linda derive a tax benefit from the large amount she will have to pay for this surgery? Conclusions Linda Smith can deduct the $8300 expenses of surgery as a necessary and ordinary expense. Also, she can capitalize the cost of the surgery and they are depreciable. Support I.R.C  § 162(a)(2013) states that: â€Å"In general there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business†¦.† In the line of her trade, the acquisition of breast implants serve as an improvement of an asset (breasts). Hence, as this is not a personal expense, the cost incurred on the breast augmentation could be considered as a â€Å"necessary and ordinary† expense in relation to the line of business Linda is in. In addition to that I.R.C  § 167(a)(2013) states that: â€Å"There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence) - (1) of property used in the trade or business, or (2) of property held for the production of income.† As we can see that in her line, the implants serve as a property used in trade or business, she can deprecia te them. Also, the Treas. Reg.  § 1.162-1 (as amended in 1993) states that â€Å". Business expenses deductible from gross income include the ordinary and necessary expenditures directly connected with or pertaining to the taxpayer's trade or business, except items which are used as the basis for a deduction or a credit under provisions of law other than section 162.† Hence, as we can see that the breast

The Past of Pay is Paid

The Past of Pay is Paid The Past of Pay is Paid The Past of Pay is Paid By Maeve Maddox A reader expresses dismay at lapses in the spelling of the past form of the verb pay:    An article in the Burlington (VT) Free Press today had  this heading:   Isle La Motte to vote on spending repayed funds. [W]hen did repayed become an acceptable word?   The answer, of course, is that it hasn’t. Note: a Free Press reader pointed out the misspelling on the paper’s site: repayed Who buyed your English classes? and the misspelled word was promptly corrected. Our DWT reader offers another, more unfortunate example: My friends son received a report card from his teacher that read:   Tate payed attention in class.   Language changes and irregular verbs morph into regular verbs with -ed endings, but some words are in such frequent use that the older forms endure. It’s difficult to understand how someone educated as a teacher or a journalist could fail to master such a basic irregular spelling as paid. The OED does include the spelling â€Å"payed† as a form used â€Å"chiefly in the nautical sense†: pay: v. To smear or cover (a wooden surface or join, esp. the seams of a ship) with pitch, tar, or other substance, so as to make watertight or resistant to damage. Also (occas.) with over. Merriam-Webster lists â€Å"payed† as a past form used for another nautical expression: pay: to slacken (as a rope) and allow to run out For the everyday sense of pay as remuneration, the past tense is paid. Two other common verbs ending in -ay that also change the y to i in the past are say and lay: say/said/have said lay/laid/have laid Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Coordinating vs. Subordinating Conjunctions26 Feel-Good Words

The Encryption of Information Essay Example | Topics and Well Written Essays - 750 words

The Encryption of Information - Essay Example Accordingly, the potential of encryption is being recognized as an essential element in fostering electronic commerce, worldwide.   In this direction, European Union has referred to this subject in their recent publication, in which the digital signatures and encryption have been identified as the important applications of cryptography (Holland, Cyberspace-law)   The process of encryption involves the conversion of the relevant data into a particular code, while a specific algorithm and key would be required to interpret the given code or cipher. While this process ensures the security of data, in case of any theft of the computer or device storing the data, its security is also ensured even when the data is tapped by an unauthorized third party, during its transmission over a network.   Therefore, data can be encrypted, while it is placed in a stored compartment, like a computer folder. Similarly, the encryption ensures that data is safe when it is being transmitted from one device to another, through a network. While the earlier would be a â€Å"Storage encryption†, the later is named as a â€Å"transmission encryption†Ã¢â‚¬ ¦.(Encryption at the University of California, 2006)   Although data security is of prime importance to the American federal policymakers, reports suggest that the governmental agencies have not achieved much in this regard. As per a report from Nebraska Bankers Association, dated August 5, 2008, the U.S. House committee on homeland security chairman.

Research article Essay Example | Topics and Well Written Essays - 250 words

Research article - Essay Example The study also assessed the environmental conditions in the emergency nurses’ work environment so as to determine the possibility of these two factors affecting each other. In this particular study, recent articles on the burnout experienced by emergency nurses were used in a quantitative study. The data also contained the observations of numerous emergency nurses who were asked to provide genuine answers about observations about nurse burnout. The results indicate that 52 per cent of nurses in an emergency department in Ireland experience high levels of emotional exhaustion and depersonalisation, which are significantly related to the nature of their work environment. Quantitative research is often used in researches conducted in the healthcare sector because it tends to produce reliable as well as factual results. After the cases of nurse burnout have been documented, for instance, quantitative research allows for the numeric records of the findings to function as an indication of the reality in larger emergency nurse populations in medical facilities. In addition, the statistical system that is characteristic of quantitative research is suited for the purpose of determining how to capitalize on interventions that can prevent nurse

The Chosen - Historic Events Essay Example for Free

The Chosen Historic Events Essay Chaim Potok uses historic events to help shape the plot of The Chosen and create conflicts and challenges for the characters to overcome. Specifically, the Holocaust and the Zionist movement create a feeling of aversion between the Malters and the Saunders by setting the Malters reform Jewish, Zionist beliefs against those of the Hasidic, anti-Zionist Saunders. In the end of The Chosen, after the strength of Reuven and Dannys friendship has been thoroughly tested, their bond emerges just as healthy as it was prior to their estrangement. The characters reactions to these events shape the entire second half of The Chosen. When the news of the intense Nazi persecution of the Jews reaches New York, the Malters and the Saunders are intensely disturbed. While David Malter is reading an account of the terror of the Holocaust, Reuven sees him break down and weep like a child(180). Reb Saunders shows his grief when he sighs, How the world makes us suffer(181). Danny and Reuven are also tense and distraught(181) after an original feeling of shock. Although both families initial reactions are identical, their solutions to the persecution of the Hebrews are radically different. Differences in ideology between the two families of The Chosen cause conflict between the two patriarchs and their sons. The Hasidic viewpoint, which is shared by Danny and Reb Saunders, is that everything that happens on Earth is the result of Gods will. Therefore, the Holocaust is what God wanted. Reb Saunders believes that there is nothing they can do but accept the will of God(181) and that no human intervention is necessary or even tolerable. Conversely, David and Reuven Malter believe that the Jewish people cannot wait for God(182), and that they must replace the treasures [the Jewish people] have lost(182). David Malter is not as sure that the future rests solely in Gods hands as Reb Saunders is and says, If we do not rebuild Jewry in America, we will die as a people(182). The Malters share a more widely accepted view that they live in a world that can be changed for better or for worse by peoples thoughts and actions. Therefore, the Malters believe that people must either speak and act against injustices or expect the worst for the world and its populace. The ideas of David, Reuven and other reform Jews sparked new interest in the notion of a Hebrew state in Palestine. Zionism was an idea with a long history, but it starts to involve the characters of The Chosen and picks up intensity after the Holocaust. Zionists, such as the Malters, believe that a Hebrew state in their ancient promised land, now Palestine, should be reestablished as a haven for the worlds Jews to live without persecution. Reb Saunders and other anti-Zionists believe that reestablishing Israel before the Messiah is sent from God would be against His will. Reuvens father becomes very active in the Zionist movement and works endlessly to help the Zionist cause. David Malter becomes physically sick from working so hard and has his third cold in five months(201). After David gives a speech at the Madison Square Garden in favor of Zionism, Reb puts a ban on any interaction between the Saunders and Malters. Reuven and Dannys friendship is seriously jeopardized when Reb Saunders orders Danny not to see [Reuven], talk to [him], listen to [him], or be found within four feet of [him](217). Reuven understandably feels a violent rage at Reb Saunders blindness (218) and that his blindness on the issue of Zionism had finally shattered [Reuven and Dannys] friendship(218). Mr. Malter, who is more understanding of others views, tries to vindicate Reb Saunders on a small level by telling Reuven, The fanaticism of men like Reb Saunders kept us alive for two thousand years of exile(219). Reb Saunderss fanaticism is demonstrated when even after the United Nations decides to make Israel a state, his anti-Zionist league denounced the United Nations vote, ordered Jews to ignore it, called the state a desecration of the name of God, and announced that the league planned to fight its recognition by the government of the United States (227). Meanwhile, Danny and Reuven are still not allowed to speak to each other. When Reuven sees Danny in the hallway, Dannys eyes spoke the words that his lips couldnt(228). After an ex-student of a local yeshiva is killed in the bloodshed taking place in Israel, Reb Saunders and his anti-Zionist followers stop their protest. Later, at Dannys sisters wedding, Reb Saunders finally breaks down the barrier between the Saunders and the Malters he had so vigorously constructed by inviting Reuven over for Shabbat. Eventually, Reuven and Dannys friendship becomes just as strong as before their separation, exhibiting that their bond could outlast the reign of a harsh dictatorial father like Reb Saunders. Danny Saunders is visibly delighted by the reintroduction of Reuven and his friendship when he smiled hesitantly, his blue eyes bright and shining (244). Danny and Reuvens triumph over Reb Saunderss severe exile of the Malters can be interpreted as a metaphor for freedom prevailing. The growth of characters and the events in the second half of The Chosen are determined by their reactions to the Holocaust and to the Zionist movement. After having been separated because of differences in opinion, Reuven and Danny realize that their friendship is stronger than any political or religious differences they may have. David Malter and Reb Saunders, although very different, end up accomplishing the same task in raising fine young men who grow to cherish their own independent system of beliefs.

The American Dream in The Lost Beautifulness and The Gilded Six-Bits Es

The American Dream in The Lost Beautifulness and The Gilded Six-Bits The America Dream is defined in general as a dream of a land that is better richer for everyone based on accomplishment and opportunity. This dream is usually sought after by people who have been deprived of their social and human values. People who have not been able to achieve this dream based on restrictions of their situations that plague their lives. These situations can be different for everyone, race, sex, handicap, etc. My question is this goal obtainable? To me there is one thing that powers this dream a desire to be of higher class, socially and financially. The one thing that drives this monster concept of the American dream has always been around since the beginning of time. In â€Å"The Lost Beautifulness† by Anzia Yezierska and â€Å"The Gilded Six-Bits† by Zora Neale Hurston this power is the source of main conflict in these stories. Money it all comes down to money, no matter what you think the American dream is the true definition is money. Money plays the biggest role in society no matter where you are, you either have it or you don’t. People come to America because it is the richest country in the world. In my comparison of these stories you will see what money does to cause conflict with Hanneh Hayyeh and Joe. The American dream can be categorized into many definitions, but behind them all one thing stands MONEY.   Ã‚  Ã‚  Ã‚  Ã‚  There are similarities when comparing these two stories, similarities that go back to the main problem with the American dream â€Å"money†. Both Hanneh and Joe wanted a piece of the pie. They both wanted to feel like the upper class weather it was a painted white kitchen or gold teeth. Hanneh’s urge to be like the upper class is shown through this quote: â€Å"it had been Hanneh Hayyeh’s ambition to have a white-painted kitchen exactly like that in the old Stuyvesant Square mansion† (Yezierska 1253). This urge to be like Mrs. Preston was pushed by money; she wanted to have a white kitchen like the one in the mansion. Hanneh had the American dream on her mind; she wanted to have something to prove. Hanneh wanted to prove to everyone that a Russian immigrant could also have the American dream to have money and nice things. All that Hanneh wanted to do was to have something nice for her son, something that he could come home and enjoy aft er being at war for so long. Althou... ...ey were eluded to think that it was worth everything and got tricked in return. Hanneh though lost everything and thrown onto the street, Joe lost the only thing he lived for his pride of Missie.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion The American Dream for Hanneh and Joe were both plagued by the one thing they didn’t have, money. Money stands in the way of many things for many people. You have to have money to make money, and you need to be someone to know someone. Hanneh and Joe had many more similarities than differences â€Å"in my opinion†. They both wanted to be rich and have things that only the upper class can have. The American dream for both of them was to be something that they were not; I used these two characters from these two stories because I believe that they got cheated in the same way. They both wanted so bad for people to respect them and to maybe get a piece of that dream pie. In the end the American dream is not a dream, it is a classification of the wealthy the higher class. This dream will always be sought after by the little man, and will always be true for the rich man. Hanneh and Joe are prime examples of the outcome of dreaming. I guess if you want money you have to dream.

Baz Lurhman Essay

In 1594 William Shakespeare wrote the play Romeo and Juliet, probably one of his most famous plays. This play was directed at an Elizabethan audience. Since then it has been shown at most theatres and cinemas for the middle-aged, educated people, a good example of this was Franco Zefferellis film in 1968. This version was a tradition Shakespeare format, it was filmed in an Italian city, Verona, in the 16th century with all the traditional clothing and language. However, Baz Luhrmann’s 1996 movie ‘William Shakespeare’s Romeo and Juliet’ is a very accessible version of the play. His adaptation of Shakespeare’s classic story has been mixed with a modern day society with guns and drugs but still using the Elizabethan English. He updated almost everything in his film to attract the younger audience. He was trying to achieve a box-office success and in my opinion, and many others he did succeed in his attempt in many ways. In the opening sequence the audience would immediately know that the film was directed at the younger audience and had been updated to the 21st century, as it starts off with a blank television, this immediately shows the audience it is an updated version as the television is a 20th century invention. The camera zooms towards the TV and as it does a female news reader gives a vivid account of what is happening and what to expect in the plot, yet to unfold. She is a middle aged woman of Caribbean culture and has the ability to present her narrative in a clear diction. This also shows the audience the film has been updated because up until 25 years ago the black race were a 2nd class race across countries and in Shakespeare’s time the black race would not have been in one of his plays. The soundtrack starts to play, and as it does it tells the audience that the film is action packed. It starts to play after the prologue has finished being read by the news reader and whilst it is playing the camera zooms into the TV it becomes distorted. There are then quick flashes of the scenes to come in the film, flashes of police helicopters, police, high rised buildings for the modern audience, they would immediately be familiar with the city and shows an older audience it not their type of film. The music becomes louder to give the film a dramatic effect, this makes the film intense. The audience is then shown skyscrapers that are topped by the trade names, Capulet and Montague, this reinforces the conflict between the two families. The audiences now know that this not fair Verona in Italy but fictionalised Verona Beach in America. The camera then pans out on the city. Pete Postlewaite, an English Shakespearian actor starts to read the prologue this shows that Baz Lurhanne chose his cast very carefully, he chose Pete Postlewaite to give the film more of a ‘Shakespeare’ effect, as he does there’s flashes of newspaper articles, intersperse of pictures and newspaper headlines of families’ arguments. He then introduces the families as they would in an American ‘cop’ series, it shows a family member with their names below their picture, this shows the audience that the families aren’t noblemen from the 16th century but 21st century business/gangster/mafia men. Some characters had been updated as well as their names, for example, the Prince is now Captain Prince of Verona Beach police department. The cast were chosen to attract younger audiences; Leonardo DiCaprio and Claire Danes play the â€Å"star-crossed lovers† Romeo and Juliet, the rest of the players consist of an all star cast. Then the audience are introduced to the Montague boys as they are driving in a top muscle American car down a typical American highway. They have modern haircuts and tattoos; this also shows the audiences this is a more modernised film. The audience then see them go into a gas station; the audience is then introduced to the Capulets as they pull into the gas station also, the whole scene is turned into a spaghetti western spoof; this gives the film a comedy effect. As the Capulets get out from their car there are close ups of the Cuban heeled boots and when the fight starts between the Montague’s and Capulets this is when the western effect starts. The close ups of one of the Capulets golden teeth, this is also typical Clint Eastwood effect. The slow motion dives and even the swinging sign at the gas station is also the spaghetti western effect. However the film has more updates through out the play such as the party that the Capulets have, the drug taking, car chases, alcohol and the famous balcony scene of Romeo and Juliet is moved to a swimming pool. These are all modernised updates and would not have been in a Shakespeare play. In my opinion Baz Luhrmann shows a good adaptation of William Shakespeare’s well-known love story. He successfully keeps the impact and the meaning of the plot while still portraying the traditional and original style. Despite Romeo and Juliet being a traditional play, Luhrmann makes his version stylised to attract younger audiences, making Shakespeare appeal to a wider range of people. It is clear that Baz Luhrmann’s intentions were to make the film as if Shakespeare was directing and focusing it on people in the 20th century. By using modern music and sound effects as well as incorporating young modern actors, Baz Luhrmann portrays this in the film very well. Luhrmann set out to achieve a successful block-buster and I personally think he did achieve this and in many other peoples opinion also. However many people may diagree because it is not traditonal enough for a Shakespeare play.