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The article talks about the Tax Reform Act of 1986 in the U.S. and the difference between it and the 2017 tax reforms. Topics discussed include Andrew W. Mellon, the former Secretary of the Treasury for the U.S.; the federal taxation under the presidency of Ronald Reagan; and the role of U.S. Congress' Finance Committee Chair Bob Packwood in the 1986 reform. Also mentioned is former U.S. President Barack Obama and taxation under his administration.

The article focuses on the ruling for the case U.S. House of Representatives versus Burwell, not allowing the Department of Health and Human Services (DHHS) to pay insurance companies the costs they incur in reducing the cost sharing for some Affordable Care Act insurance policy holders. Topics discussed include how the ruling enforced the Appropriations Clause of the U.S. Constitution and the political history of appropriations disputes.

The article focuses on the issues related to the death of Justice Antonin Scalia's and his departure from the Supreme Court. Topics discussed include speculation on tax issues; impact of Scalia's absence on writ of certiorari in tax cases; and the Court that declined to hear three appeals in cases involving foreign tax credits after his death.

Most tax lawyers have ignored the subject of Chevron deference to regulations because it simply is not relevant to daily practice, unless and until they have a client that is willing and able to contest the validity of a regulation. Meanwhile, academic debates over the meaning of the Supreme Court's 1984 Chevron opinion raged, and lower courts cited the opinion thousands of times, while mostly doing what they would have done anyway. Eventually the Supreme Court applied the Chevron doctrine in some tax cases. As a result, we now know that the supposed extra deference allowed under Chevron is not limited to what we used to call legislative regulations, such as the consolidated return regulations. It can apply to any regulation required to fill a gap in the code that is large enough to infer that Congress intended the Treasury fill it. Therefore, the relatively new discovery in the tax area is that "general authority" regulations written under section 7805 can be due Chevron deference. Contrary to the views of some, that does not mean that all of the hundreds of regulations written under section 7805 are due Chevron deference; some remain merely interpretive. The courts believe they can construe the statute just as well as the Treasury, and they retain that power: it is what courts do. But when the gap is great enough, which can be called an ambiguity in the statute, the agency often receives more deference. In those cases, the regulation need only avoid being arbitrary and capricious. On the surface that might look like a low threshold, but it need not be. For example, whenever a regulation is supposed to be based on a fact, such as reasonableness or arm's length conduct between parties, the agency needs to establish that fact to avoid being arbitrary. Some believe that being adopted after a process of notice and comment automatically makes a regulation eligible for Chevron deference. It does not. That approach would make the Treasury the master of its own deference determinations and take it away from the courts. Rather, the courts are the ultimate arbiter of whether the statutory gap is great enough to impute a Congressional intent that the agency have a freer hand. Finally, Chevron deference has turned out to have a political overtone. It seems that the justices appointed by Republican presidents are tending to downplay Chevron while the Democratic appointed justices are tending to rely on it more. This make perfect sense: Democrats are more prone to accord administrative authority to an agency than Republicans. [ABSTRACT FROM AUTHOR]

An interview with Karen L. Hawkins was, until July 2015, Director of the Office of Professional Responsibility (OPR) of the U.S. Internal Revenue Service (IRS) is presented. When asked about the West Coast law firm affecting the OPR director, she discussed on being taxation lawyer . She mentions that the goals of OPR is to improve credibility. She focuses on the OPR as the sub-function of the IRS Collection Division.

Background: Sacroiliac joint (SI) pain is an often-overlooked cause of lower-back pain, due in part to a lack of specific findings on radiographs and a symptom profile similar to other back-related disorders. A minimally invasive surgical (MIS) approach to SI joint fusion using a series of triangular, titanium plasma spray-coated implants has shown favorable outcomes in patients with SI joint pain refractory to conservative care. The aim of this study was to provide a multicenter experience of MIS SI joint fusion using a patient-level analysis. Patients and methods: We report a patient-level analysis from 144 patients with a mean of 16 months postoperative follow-up. Demographic information, perioperative measures, complications, and clinical outcomes using a visual analog scale for pain were collected prospectively. Random-effects regression models were used to account for intersite variability. Results: The mean age was 58 years, 71% of patients were female, and 62% had a history of lumbar spinal fusion. Mean (95% confidence interval [CI]) operative time was 73 minutes (25.4-118), blood loss was minimal, and hospital stay was 0.8 days (0.1-1.5). At follow-up, mean (95% CI) visual analog scale pain scores improved by 6.1 points (5.7-6.6). Substantial clinical benefit, defined as a decrease in pain by .2.5 points or a score of 3.5 or less, was achieved in 91.9% of patients (95% CI 83.9%-96.1%), and 96% (95% CI 86.3%-98.8%) of patients indicated they would have the same surgery again. Conclusion: When conservative measures fail to relieve symptoms resulting from degeneration or disruption of the SI joint, MIS SI joint fusion using a series of triangular, porous, titanium plasma spray-coated implants is a safe and effective treatment option. [ABSTRACT FROM AUTHOR]

Implicit sequence learning involves learning about dependencies in sequences of events without intent to learn or awareness of what has been learned. Sequence learning is related to striatal dopamine levels, striatal activation, and integrity of white matter connections. People with Parkinson's disease (PD) have degeneration of dopamine-producing neurons, leading to dopamine deficiency and therefore striatal deficits, and they have difficulties with sequencing, including complex language comprehension and postural stability. Most research on implicit sequence learning in PD has used motor-based tasks. However, because PD presents with motor deficits, it is difficult to assess whether learning itself is impaired in these tasks. The present study used an implicit sequence learning task with a reduced motor component, the Triplets Learning Task (TLT). People with PD and ageand education-matched healthy older adults completed three sessions (each consisting of 10 blocks of 50 trials) of the TLT. Results revealed that the PD group was able to learn the sequence, however, when learning was examined using a Half Blocks analysis (Nemeth et al., 2013), which compared learning in the 1st 25/50 trials of all blocks to that in the 2nd 25/50 trials, the PD group showed significantly less learning than Controls in the 2nd Half Blocks, but not in the 1st. Nemeth et al. (2013) hypothesized that the 1st Half Blocks involve recall and reactivation of the sequence learned, thus reflecting hippocampaldependent learning, while the 2nd Half Blocks involve proceduralized behavior of learned sequences, reflecting striatal-based learning. The present results suggest that the PD group had intact hippocampal-dependent implicit sequence learning, but impaired striataldependent learning. Thus, sequencing deficits in PD are likely due to striatal impairments, but other brain systems, such as the hippocampus, may be able to partially compensate for striatal decline to improve performance. [ABSTRACT FROM AUTHOR]

Background: The mainstay of sacroiliac joint disruption/degenerative sacroiliitis therapy has been nonoperative management. This nonoperative management often includes a regimen of physical therapy, chiropractic treatment, therapeutic injections, and possibly radiofrequency ablation at the discretion of the treating physician. When these clinical treatments fail, sacroiliac joint fusion has been recommended as the standard treatment. Open and minimally invasive (MIS) surgical techniques are typical procedures. This study aims to compare the perioperative measures and Oswestry Disability Index (ODI) outcomes associated with each of these techniques. Methods: A comparative retrospective chart review of patients with sacroiliac joint fusion and a minimum of 1 year of follow-up was performed. Perioperative measures and ODI scores were compared using the Fisher's exact test and two nonparametric tests, ie, the Mann-Whitney U test and the Wilcoxon signed-rank test. The results are presented as percent or median with range, as appropriate. Results: Forty-nine patients from two institutions underwent sacroiliac joint fusion between 2006 and 2012. Ten patients were excluded because of incomplete data, leaving 39 evaluable patients, of whom 22 underwent open and 17 underwent MIS sacroiliac joint fusion. The MIS group was significantly older (median age 66 [39-82] years) than the open group (median age 51 [34-74] years). Surgical time and hospital stay were significantly shorter in the MIS group than in the open group. Preoperative ODI was significantly greater in the open group (median 64 [44-78]) than in the MIS group (median 53 [14-84]). Postoperative improvement in ODI was statistically significant within and between groups, with MIS resulting in greater improvement. Conclusion: The open and MIS sacroiliac joint fusion techniques resulted in statistically and clinically significant improvement for patients with degenerative sacroiliitis refractory to nonoperative management. However, the number of patients reaching the minimal clinically important difference and those showing overall improvement were greater in the MIS group. [ABSTRACT FROM AUTHOR]

This Article presents a set of principal contentions about the creation of federal common law and then applies those contentions to a current issue in federal taxation. These are the principal contentions: (1) Federal common law is principally the result of the interpretation and construction of federal statutes, combined with fact finding. (2) When federal common law cannot be informed by traditional statutory interpretation, construction, and fact finding, and a gap to be filled in the federal law can be filled by available state law, the default rule is that federal courts adopt that state law, despite any resulting lack of uniformity of the application of the federal law in the 50 states. (3) There is no doctrine in Supreme Court (Court) jurisprudence preferring nationwide uniform rules to fill such gaps. (4) However, the Court will generate such federal common law, which may mean simply rejecting the incorporation into federal common law of one state's rules, when federal law and congressional intent would be wholly stymied by reliance on the aberrant state law. These contentions apply to the alter ego concept, which the Service would have the federal courts define as a positive rule of federal law to aid in collecting one person's taxes from another person's property. Their application shows the following: (1) There is no federal common law of alter ego, tax or otherwise. (2) Instead of creating any such common law, federal courts have employed a variety of methods of fact finding and statutory interpretation and construction to hold property nominally titled to other persons to be liable for a taxpayer's taxes. (3) Many of these methods are state common law and statutory methods, such as piercing the corporate veil and determinations of agency. (4) Using the variety of such state methods available to federal courts in federal tax collection cases will not stymie federal tax collection. (5) The Court should not create a federal common law of alter ego, for tax collection purposes or otherwise. [ABSTRACT FROM AUTHOR]

The article discusses the treatment of circular cash flows by the federal judiciary in the United States. The article examines various circular cash flows, including transactions between a taxpayer and itself in the form of an agent and instances where pairs of separate exchanges are treated as one because they are not generated by two separate relationships. The author claims that due to misapplication of step transaction analysis that takes a substance over form approach to transactions, the judiciary ignores the passage of cash in almost all cases where cash winds up where it began. The author argues that this approach often misses circumstances in which the cash’s passage should not be ignored.

Objectives This study examines associations between urban neighborhood sociodemographic characteristics and change over time in late-life depressive symptoms. METHODS: Survey data are from three waves (1993, 1995, and 1998) of the Study of Assets and Health Dynamics Among the Oldest Old, a U.S. national probability sample of noninstitutionalized persons aged 70 years or older in 1993. Neighborhoods are 1990 U.S. Census tracts. Hierarchical linear regression is used to estimate multilevel models. RESULTS: The average change over time in depressive symptoms varies significantly across urban neighborhoods. Change in depressive symptoms is significantly associated with neighborhood-level socioeconomic disadvantage and ethnic composition in unadjusted models but not in models that control for individual-level characteristics. CONCLUSIONS: Findings indicate that apparent neighborhood-level effects on change in depressive symptoms over time among urban-dwelling older adults reflect, for the most part, differences in characteristics of the neighborhood residents. [ABSTRACT FROM AUTHOR]

Evidence suggests that Medicare Part D plan ownership is 'sticky'; beneficiaries are unlikely to change plans from year to year, even when it would be in their financial interest to do so. The complexity of the program may contribute to this problem. Using data from a national survey, the authors examine the characteristics of those who believe that Part D is too complicated as well as the characteristics of those who endorse one of two policies to simplify the program. The results indicate that a great majority of adults believe that the program is too complicated and most favor some form of simplification. In multivariate analyses, one of the most consistent predictors is political orientation. Republicans are significantly less likely to think that Part D is too complicated, and liberals and moderates are significantly more likely to favor allowing beneficiaries the option of purchasing a plan directly from the government. [ABSTRACT FROM AUTHOR]

The article reports on postoperative delirium. It mentions that delirium is a psychological state resulting in cognitive dysfunction. It is common in surgical and elderly patients. Treatment of delirium starts with examining the etiology and identification of primary cause. Neuroleptic medication is usually used in treatment of agitated behavior. The article also discusses the diagnosis of delirium according to DSM-IV-TR. Guidelines on etiology and pathophysiology are also discussed. An overview of the article is provided.

Reports the discontinuities on corporate recognition of loss under the Internal Revenue Code section 1001 (c) in the United States. Extension of the Technical and Miscellaneous Revenue Act of 1988 to corporate distributions of property to shareholders; Consequences of corporate dispositions of loss property; Distinction between redemptions and sales.

Explores the implications for U.S. and international agriculture specialists of encouraging U.S. scientists to increase collaborative research with developing countries. Case studies on the benefits of collaborative research on agricultural advancements; Concern over agricultural trade competition; Challenges in retaining the collaborative relationship between the United States and developing countries.

Comments on an article about the diffusion of technological changes in agricultural techniques. Economic and political significance of technology; Ways in which techniques are diffused to individual farmers; Classification of technology relevant to agriculture.

Presents an epidemiology and analysis study of injuries sustained in the sport of luge. Sport fundamentals of luge; Materials and methods used in the study; Results of the study; Conclusions.

It is now nearly eleven years, in 1976, since federal legislation creating a National Foundation on the Arts and Humanities was passed by the U.S. Congress and the signs are rapidly multiplying that the broad field of government and the arts is an exciting and still relatively uncharted area for policy research. Actually, the consequences of government policies that affect literature and other art forms have long merited careful study. U.S. copyright law had a major impact on the development of American literature in the nineteenth century. The 1960s has seen an extraordinary growth of government programs and activities that affect the arts. In studying the arts policy process, it will be worthwhile to focus one's attention both on the impact which government policies have on the arts, and on the impact which literature and other art forms can have on the government.

Discusses abstracts of research articles on economics, published in the 1968 edition of the periodical 'Journal of Economic Abstracts.' Validity of the hierarchical concept of central places in Abeokuta Province, Southwestern Nigeria; Supply functions in tropical agriculture; Credit in the production organization of the firm; Study on the long-run efficiency of the sugar policy of the U.S.

This is part of an extensive study of the public image of the Federal service, and focusses on the responses of four of nineteen publics surveyed by sampling methods. Of special interest is the trust shown in top-ranking political appointees. The authors explore briefly the implications of this finding for political rule in the United States. [ABSTRACT FROM AUTHOR]

The social composition of government bureaucracies has important implications for social and political systems. In this paper comparisons are made between national samples of federal civilian employees and nonfederal employees on key social and occupational characteristics. Federal employees differ modestly from the general employed public in several respects, one of the most important being the bureaucracy's openness to minorities. Nevertheless, the similarities between the two work forces are perhaps more striking. Furthermore, federal workers have had extensive experience in a representative variety of nonfederal pursuits. There is little persuasive evidence that federal workers are not broadly reflective of the American social Structure. [ABSTRACT FROM AUTHOR]

An important issue in food grain marketing in India concerns the effectiveness of competition, but there is little empirical research on which to evaluate the issue. This article analyzes pricing effectiveness in one private wholesale wheat market in north India by comparing average seasonal and spatial price differences with estimated storage and transport costs. The comparisons indicate that correspondence between average price movements and average cost differences was reasonably close. [ABSTRACT FROM AUTHOR]