Search

We study the efficacy of a capital gains tax relative to the current estate tax. Using wealth data on U.S. households, we forecast changes in household wealth and calculate the importance of untaxed wealth in bequeathed estates. We then compare the aggregate and distributional burden of the current estate tax to policies in which only unrealized capital gains are subject to tax. We estimate that, in the coming decade, unrealized capital gains will comprise nearly half of the gross estate for estates worth over $50 million. Policies taxing capital gains can potentially raise more revenue than the current estate tax, but not without a substantial increase in the fraction of households facing a tax. Due to the high concentration of unrealized gains among the wealthy, we find that, although a modest capital gains allowance substantially reduces tax revenue, it sharply focuses the tax burden on the wealthiest households.

OBJECTIVE To describe the histopathologic findings in eyes with uveal melanoma that had secondary enucleation after failed brachytherapy plaque treatment. METHODS Histopathologic findings in eyes that had secondary enucleation after plaque radiation therapy in the Collaborative Ocular Melanoma Study (COMS) were reported on a standardized data form. The findings were compared with eyes that had primary enucleation for uveal melanoma. RESULTS Seventy-five eyes that had secondary enucleation were studied. Compared with primary enucleations, tumors in the irradiated eyes had lower mitotic activity, a smaller proportion of histologically intact tumor, more inflammation, more fibrosis, and more vascular damage within the tumor. In addition, compared with primary enucleations, eyes previously irradiated had a higher frequency of retinal invasion by the tumor and greater damage to the retinal vasculature, consistent with radiation retinopathy; neovascularization of the iris; and vitreous hemorrhage. Tumor growth or extrascleral extension was confirmed histopathologically in 25 of 42 eyes (60%) enucleated because of a reported failure of local control. CONCLUSIONS Eyes with secondary enucleation after brachytherapy differ histopathologically from eyes with primary enucleation for uveal melanoma. These histopathologic differences may be due to the effects of radiation, tissue conditions related to plaque failure, and, in some cases, tumor growth. In 40% of eyes enucleated because of suspected failure of local control, increased tumor size could not be histologically confirmed.Arch Ophthalmol. 2008;126(2):207-212--

Avery, Robert B. and Daniel Johnston.Ca2+channel antagonist U-92032 inhibits both T-type Ca2+channels and Na+channels in hippocampal CA1 pyramidal neurons. J. Neurophysiol.77: 1023–1028, 1997. The effects of 7-[[4-[bis(4-fluoropheny l ) - m e t h y l ] - 1 - p i p e r a z i n y l ] m e t h y l ] - 2 - [ ( 2 - h y d r o x y e t h y l ) a m i n o ]4 -( 1 - m e t h y l e t h y l ) - 2 , 4 , 6 - c y c l o h e p t a t r i e n - 1 - o n e  ( U - 9 2 0 3 2 ) ,  anewly described Ca2+channel blocker, on voltage-gated ionic currents were measured. Whole cell voltage-clamp records were obtained from acutely isolated CA1 hippocampal pyramidal neurons from 7- to 14-day-old rats. Dimethyl sulfoxide, at either 0.01% or 0.1%, partially inhibited T-type Ca2+currents (∼20% inhibition) but not high-voltage-activated (HVA) Ca2+currents. Ethanol (0.2%) did not affect Ca2+currents. U-92032 selectively inhibited T-type Ca2+currents (median inhibiting concentration ∼ 500 nM). HVA Ca2+currents were less sensitive, with ∼75% of the current resistant at 10 μM. Inhibition of Ca2+currents was reversible. U-92032 inhibited Na+currents at concentrations similar to those required for T-type currents (>33% block at 1 μM). Block of Na+currents took several minutes to develop and was irreversible. Voltage-gated K+currents were insensitive to U-92032 (1 or 10 μM). These results indicate that U-92032 inhibits both T-type Ca2+channels and Na+channels, constraining its utility in certain studies. Among Ca2+channels, however, U-92032 should prove a useful tool for distinguishing physiological contributions of T-type channels.

Five alternative methods for evaluating the relative discriminatory power of individual variables, six methods for selecting variable subsets, and a method for comparing the significance of different size subsets are examined in the context of an empirical problem. Results imply that the assessments of the relative importance of individual variables and subset composition vary with both the method and performance criterion employed.