One of the principal defects in the existing capital gain and loss tax provisions of the Internal Revenue Code is the tax treatment of accrued capital gains transferred from one person to another by gift or at death.'Any capital gains and losses which previously accrued areHeckerling, Philip E...
However, if the transferred asset is an illiquid asset that can't be easily liquidated, such as a family business, then the government should keep the stepped-up basis. The same goes for removing the stepped-up basis for an inherited family home. At the very least, the government should r...
provided the promisee knew this fact. When the plaintiff was unaware that the promisor was already married, however, he or she may recover. Upon the legal termination of the marriage byDivorce,Annulment, or death of the former spouse, a defendant who breaches a promise to marry the plaintiff...
Since this study is a stepped-wedge cluster randomized controlled trial, the intervention will take place on a site-wide basis and sites will transition their practice for all infants with NOWS cared for at the site during the study period. Thus, we will request a waiver of consent from the...
Generally, measures were taken on a one-off basis for each participant. There were 11 studies that used a closed cohort design, whereby all participants are identified at baseline and most or all experience both the control and the intervention. Generally, measures were either time-to-event ...
Follow-up data were collected on clinical status, management, and outcomes at days 1 and 7 of treatment (or discharge or death if earlier) by hospital staff, and of outcomes to be ascertained at 6 months by independent staff. Brain imaging undertaken at presentation (the diagnostic scan), ...
Every day at 4.30pm prisoners are locked in their cells and the doors will reopen the next morn- ing at 6am," said the president of Elan. The cell has only a bed and a small pot (some- times a bucket) used for a makeshift toilet. After lock-up, if a prisoner has an "urgent ...
We conducted a randomized trial with 1400 participants and 12-week follow-up to assess the impact of the four treatment options on health-related quality of life and depression severity. Costs for the groups were calculated on the basis of physician, outpatient, and inpatient services using admini...
The stepped-care protocol chosen in this study is at the moment already being used in a related study for vulnerable elderly persons in the community [22]. This program is based on the assumption that stepping up from lower, less intensive to higher, more intensive levels of preventive ...
2, the prediction pipeline will consist of four key elements, including Bayes-theorem based risk assessment, aspirin intervention, followup and endpoint outcomes. The inventions will be delivered to women who attend antenatal visit each month and at delivery and till 42 day postpartum. Fig. 2 ...