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Where does YAMINI rank in the most common names in the U.S.?
YAMINI is identified by the U.S. Bureau of the Census as a surname with more than 100 occurrences in the United States for the year-2000 U.S. Census. In "Demographic Aspects of Surnames from Census 2000", the Census Bureau tabulated the surnames of all people who had obtained Social Security Numbers by the year 2000.
YAMINI ranks # 76465 in terms of the most common surnames in America for 2000.
YAMINI had 234 occurrences in the 2000 Census, according the U.S. government records.
Out of a sample of 100,000 people in the United States, YAMINI would occur an average of 0.09 times.
For the last name of YAMINI the Census Bureau reports the following race / ethnic origin breakdown:
29.49 percent, or 69 total occurrences, were "Non-Hispanic Black Only"
Insignificant percent, or Less than 100 total occurrences, were "Non-Hispanic Asian and Pacific Islander Only"
Insignificant percent, or Less than 100 total occurrences, were "Non-Hispanic American Indian and Alaskan Native"
10.26 percent, or 24 total occurrences, were "Non-Hispanic of Two or More Races"
Search the web for more on the name YAMINI :
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Technology » Science
Fish Pass Mirror Test, But Does It Mean They're Self-Aware?
by Malcolm Ritter .
Sunday Feb 10, 2019
Scientists report that a fish can pass a standard test of recognizing itself in a mirror — and they raise a question about what that means.
Does this decades-old test, designed to show self-awareness in animals, really do that?
Since the mirror test was introduced in 1970, scientists have found that relatively few animals can pass it. Most humans can by age 18 to 24 months, and so can chimps and orangutans, says the test's inventor, evolutionary psychologist Gordon Gallup Jr. of Albany College in New York.
Outside of ape species, many researchers say there's also good evidence for passing the test in bottlenose dolphins, Asian elephants and European magpies, although Gallup is skeptical of those results.
The test exposes animals to a mirror and looks for reactions that indicate some recognition of themselves. For example, do the animals do unusual things to see if the image copies them? Do they appear to use the mirror to explore their own bodies? And if researchers mark an animal in a place the creature can observe only in the mirror, does the animal try to remove it?
Passing the test suggests an animal can "become the object of its own attention," and if it does, it should be able to use its own experience to infer what others know, want or intend to do, said Gallup, who did not participate in the fish study.
The new paper released Thursday by PLOS Biology subjected up to 10 fish to various parts of the test.
Alex Jordan, who's at the Max Planck Institute for Ornithology in Konstanz, Germany, and colleagues observed a reef-dwelling species called the cleaner wrasse doing odd behaviors like swimming upside-down by the mirror. When four fish were injected with a tag that left a visible brown mark under their throats, three scraped that part of their bodies against a rock or the sandy bottom of the tank, as if trying to remove it.
In all, the researchers concluded that the fish had passed the test.
But Jordan says his fish could have succeeded without possessing true self-awareness.
They may have matched the reflection to parts of their own bodies, but he said that less-sophisticated mental talent doesn't require self-awareness, which includes talents like distinguishing their own bodies from those of other fish or recognizing their own territory or possessions. Nor does it imply self-consciousness, which means thinking about oneself and one's own behavior in relation to how others act, he said in an email.
Gallup said he believes the experimental procedure was flawed, so the fish can't really be said to have passed the test.
Frans de Waal, an expert on ape and monkey behavior at Emory University's Yerkes National Primate Research Center in Atlanta, said he found the fish results to be inconclusive.
In a journal commentary, de Waal also said it's better to think of different animals having varying degrees of self-awareness, rather than considering it an all-or-nothing trait possessed by just a few species.
"To explore self-awareness further we should stop looking at responses to the mirror as the litmus test" and turn to other means of evaluation, he said.
The Associated Press Health & Science Department receives support from the Howard Hughes Medical Institute's Department of Science Education. The AP is solely responsible for all content.
Copyright Associated Press. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.
Popular Stories in Technology
Smarter Siri, Better Battery Life in Apple Software Update
Apple's iPhones and iPads have gotten free software updates, including battery improvements and a smarter virtual assistant. The new features and capabilities in the update, iOS 9, are primarily refinements rather than anything transformative.
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Archives for posts with tag: Nation-Building
Harris Mylonas: Wither Nation-Building?
By Harris Mylonas
May 8, 2013 //
In my book, The Politics of Nation-Building, I explore the reasons behind a state’s choice to assimilate, accommodate, or exclude ethnic groups within its territory.[1] I develop a theory that focuses on the international politics of nation-building arguing that a state’s nation-building policies toward non-core groups — any aggregation of individuals perceived as an unassimilated ethnic group by the ruling elite of a state — are influenced by both its foreign policy goals and its relations with the external patrons of these groups. Through a detailed study of the interwar Balkans, I conclude that the way a state treats a non-core group within its own borders is determined largely by whether the state’s foreign policy is revisionist or cleaves to the international status quo, and whether it is allied or in rivalry with that group’s external patrons. However, as I admit in the book, this argument does not travel to states where the ruling elites are not motivated by a homogenizing imperative.
Some places in the world are run by core groups consisting of apparent minimum winning coalitions,[2] others by elites that go at great lengths to establish national states.[3] Why do some countries have leaders that try to make the national and the political unit overlap and others that opt to rule with a minimum winning coalition? One argument suggests that maybe the degree of diversity prevents the nation-building path in some cases, other arguments focus on the pattern of spread of nationalist ideology and/or the prevalence of competing ideologies such as communism, yet others put forth the importance of war-making and imitation of successful military tactics as a mechanism that accounts for the spread of nationalism and the nation-state system.[4] In The Politics of Nation-Building I build on some of these and suggest that the main reason that leaders adopt the nation-building option is the reality, or anticipation, of other powers using non-core groups in their state to undermine their stability or even annex parts of their territory.
The European story is well known and so are the interactions between the Russians and the Europeans. Tilly’s argument that war made the modern national state may be correct but it is also based on an understood reality: borders were constantly changing during the centuries that modern European states developed.[5] But the Westphalian principles have been adhered to more in some parts of the world than others.[6] Border fixity did not only vary tremendously over time but it also significantly varied crossnationally across the globe.[7] For example, following the Treaty of Berlin in the end of the 19th century the borders of Africa “froze” after the decision of the Great Powers.[8] This led to a completely different incentive structure for both ruling elites and counterhegemonic elites in countries with “fixed borders”. Beyond the case of Africa, however, we can point to other places with similar levels of border fixity that resulted from different geopolitical configurations, such as Latin America—the back yard of the USA—or the Middle East, where the colonial powers also left their mark on the demarcation of borderlines.[9]
Overall, areas that were part of a geopolitical configuration that guaranteed border fixity had less of an incentive to pursue nation-building policies. Within these cases the only countries that I would expect to see nation-building policies emerging involve cases where an external power (major power, regional power, neighboring state, diaspora group and so forth) attempted to cultivate a fifth column within their territorial boundaries. Moreover, it would not be surprising if this phenomenon of external backing of non-core groups would be less pronounced in regions where border fixity was perceived to be really high. However, this ‘equilibrium’ becomes more or less sustainable based on the structure of the international system and the ability—real and/or perceived—of regional actors to defy these geopolitical configurations I described above.
The crucial question today is: What is the future of border fixity in today’s world? More importantly, what is the perception of the relevant actors across the world with respect to this question? The list of border changes is longer than we want to admit. One just needs to cite former Yugoslavia and USSR;[10] but more recently we find cases beyond the traditional spaces where nation-building has already made its mark like Sudan.[11]Discussion of border changes has also emerged in the case of Iraq, Mali, and even Syria. It remains to be seen if any such plans will materialize. Granted the list of cases could have been much longer if nationalist principles were to be fully operative but this is not a satisfactory answer. Even if we only get a few dozen of the hundreds of border changes we would get based on nationalist principles, the reverberations will be felt globally. Moreover, such a situation would further push the spread of nationalism, encourage external involvement, and boost nation-building projects across these areas. We are already observing manifestations of this dynamic, but more border changes would certainly intensify it. This in turn will have the direst consequences for the well being of ethnic groups that are perceived as having ties with external powers that are perceived as enemies by core elites. Shi’as in various Sunni dominated states in the Middle East are a case in point.
What can be done? The International community can impact perceptions of border fixity by either investing resources in upholding the norm of territorial sovereignty or by promoting regional integration schemes around the globe that would indirectly guarantee existing borders and, according to The Politics of Nation-Building, would also lead to accommodationist policies. However, neither of the two solutions is sufficient without important investments in economic and political development.
The article was published at e-IR on May 8, 2013 | © e-International Relations (e-IR)
Harris Mylonas got his Ph.D. at Yale University in 2008 and then joined the Political Science department at George Washington University as an Assistant Professor in the fall of 2009. He was also an Academy Scholar at the Harvard Academy for International and Area Studies in 2008-2009 and 2011-2012 academic years.
[1] Harris Mylonas, The Politics of Nation-Building: Making Co-Nationals, Refugees, and Minorities. New York, NY: Cambridge University Press, 2012.
[2] William H. Riker, The Theory of Political Coalitions. New Haven: Yale University Press, 1962; Bruce Bueno de Mesquita, James D. Morrow, Randolph M. Siverson and Alastair Smith, “Political Institutions, Policy Choice and the Survival of Leaders,” British Journal of Political Science, Vol. 32, No. 4 (Oct., 2002), pp. 559-590; Bueno de Mesquita, Bruce; Alastair Smith, Randolph M. Siverson and James D. Morrow. The Logic of Political Survival. The MIT Press, 2003.
[3] Eugen Weber. Peasants into Frenchmen: The Modernization of Rural France, 1870-1914. Stanford: Stanford University Press, 1976; Ernest Gellner. Nations and Nationalism. Ithaca, NY: Cornell University Press, 1983; Smith, Anthony. 1986. “State-Making and Nation-Building,” in John Hall (ed.), States in History. Oxford: Basil Blackwell, 228–263; Rogers Smith. Stories of Peoplehood: The Politics and Morals of Political Memberships. Cambridge University Press, 2003; Keith Darden and Anna Maria Grzymała-Busse. “The Great Divide: Literacy, Nationalism, and the Communist Collapse,” World Politics – Volume 59, Number 1 (2006): 83-115.
[4] Connor, Walker. The National Question in Marxist-Leninist Theory and Strategy. Princeton, New Jersey: Princeton University Press, 1984; Barry Posen. “Nationalism, the Mass Army and Military Power,” International Security, 18, 2 (1993): 80-124; Andreas Wimmer. Waves of War: Nationalism, State Formation and Ethnic Exclusion in the Modern World. New York: Cambridge University Press, 2013.
[5] Charles Tilly (ed.). The Formation of National States in Western Europe. Princeton, N.J.: Princeton University Press, 1975; Charles Tilly.Coercion, Capital and European States: AD 990-1990. Cambridge, MA: Basil Blackwell, 1990. Charles Tilly and Wim P. Blockmans (eds.). Cities and the Rise of States in. Europe, AD 1000 to 1800. Boulder: Westview Press, 1994.
[6] Leo Gross. “The Peace of Westphalia, 1648-1948,” The American Journal of International Law, Vol. 42, No. 1 (Jan., 1948), pp. 20-41.
[7] Boaz Atzili. Good Fences, Bad Neighbors: Border Fixity and International Conflict. Chicago, IL: University Of Chicago Press, 2012.
[8] Förster, Stig, Wolfgang J. Mommsen, and Ronald Edward Robinson. Bismarck, Europe, and Africa: The Berlin Africa Conference 1884–1885 and the Onset of Partition. Oxford: Oxford University Press, 1989.
[9] Livingstone, Grace. America’s backyard: the United States and Latin America from the Monroe Doctrine to the War on Terror. London; New York: Zed Books, 2009.
[10] Rogers Brubaker. Nationalism Reframed: Nationhood and the National Question in the New Europe. Cambridge: Cambridge University Press, 1996; Ronald Grigor Suny. The Revenge of the Past: Nationalism, Revolution, and the Collapse of the Soviet Union. Stanford University Press, 1993.
[11] Andrew Natsios. Sudan, South Sudan, and Darfur: What Everyone Needs to Know. Oxford University Press, 2012.
Tags Nation-Building
Categories Africa, Balkans, Eurasia, Middle East, Nationalism, Self-Determination, State-building
Keith Darden and Harris Mylonas: The Promethean Dilemma in Third-Party Nation-Building
The killing of the US Ambassador last week in Benghazi and the recent wave of attacks on NATO personnel by uniformed Afghan police and military highlight the perils of international efforts to build states and societies on foreign soil. Why is it that the people we arm and assist keep on turning those weapons against us?
The New York Times, CBSnews, Washington Post, all reported on Sept 17, 2012 that the number of NATO personnel killed in Afghanistan by uniformed Afghan military and police is already at 51 this year, up from a total of 35 for all of last year. Approximately one in six of the NATO soldiers killed in Afghanistan this year were killed by our local allies and trainees. And this only counts those who killed while in uniform. The attrition and desertion rate from the Afghan National Army and police forces is exceptionally high and many have joined the ranks of the Taliban. If we consider the number of allied personnel killed by soldiers and police who have been armed and trained by coalition forces, the number is certainly much higher.
The US has wisely put the training of the Afghan Local Police (ALP) on hold for a month until it can improve procedures for vetting its recruits, but the problem runs much deeper.
In a symposium published recently in Ethnopolitics we debated the merits of international state-building efforts. Our main lesson: There is more to state-building than simply expanding the ranks of the army and police. Expanding the army and police may be state-building, but it might just as easily be insurgency-building if it is not preceded by systematic efforts to build loyalty and to carefully select recruits. If you are unsure of the loyalties of the recruits who you are training, it’s best not to train them at all.
Here is the link to our piece, which was followed by some responses (Erin Jenne, Fotini Christia,Gordon Bardos, David Siroky & Yoav Gortzak) and our reply to their thoughtful comments.
Keith Darden and Harris Mylonas. This post first appeared on The Monkey Cage (September 20, 2012).
Categories Nationalism, State-building
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A Close Look at Newborn Planets Reveals Hints of Infant Moons
Posted By Joshua Sokol on Jun 18, 2019
Reprinted with permission from Quanta Magazine’s Abstractions blog.
Astronomers have discovered a complex planetary system still swirling into existence.Photograph by ESO / A. Müller et al
Astronomers have spent decades, if not centuries, hoping to see embryonic planets. As of a year ago, the closest they had come was the discovery of gaps, thought to be caused by budding planets, in the spinning disks of gas and dust that surround young stars. But they weren’t sure how to interpret these indirect clues.
What a difference a year makes. Increasingly detailed observations of a star called PDS 70, which is a little smaller than the sun and some 370 light-years from Earth, have revealed not just one newborn planet, but evidence of a second. These planets are so young that they appear to still be growing. What’s more, a recent paper argues that one of these planets is surrounded by its own swirling disk of gas and dust, the kind of structure thought to hatch large moons. If confirmed, this would be a spectacular validation of long-held ideas about how planets and their moons form.
The first discovery came last June, when a team of astronomers published an image of a planet orbiting inside the disk around PDS 70, a young star roughly 5 million years old (our own sun is roughly 1,000 times older). A month later, another study showed that the planet was emitting a deep red light as hot hydrogen atoms fell down onto it, which suggested that the world is still beefing up.
Then just last week, astronomers announced that PDS 70 hosts a second giant baby planet still sucking up ambient hydrogen. “What makes PDS 70 superlative is that it’s absolutely unambiguous that there’s at least one planet there, and the evidence for a second planet is very convincing,” said Kate Follette, an astronomer at Amherst College.
Most of these discoveries come from the Very Large Telescope (VLT), which is actually a set of four enormous telescopes perched on a mountaintop in Chile’s Atacama Desert. To find the second planet and provide even further confirmation for the first one, a team led by Sebastiaan Haffert at Leiden University in the Netherlands used MUSE, a new instrument on the VLT, to search for emission from hydrogen. They got their data on just one clear night in the summer of 2018, when MUSE was still being tested. “Given how robustly they detected both planets, it’s really exciting for the future,” Follette said.
So far, the two planets seem to match predictions by previously untested theories of planet formation, said Zhaohuan Zhu, an astrophysicist at the University of Nevada, Las Vegas. Back in 2012—eons ago in this fast-moving field—astronomers first saw an empty, dust-free band in the disk of PDS 70. It starts from a position equivalent to where Uranus orbits in our solar system and extends to about three times that distance.
The first planet, dubbed PDS 70b, prowls right outside the inner edge of this gap in the disk. But one planet alone couldn’t explain why the gap was so wide. Two planets, however, would in theory open up a much wider gap. That’s exactly what the new data show. With a second planet found near the outer edge of the gap, circling the star once for every two complete orbits by the inner planet, “everything seems to start to connect,” Zhu said.
Because it has bright planets far from their star, PDS 70 is perfectly tuned to give up its secrets. “PDS 70 is really becoming a benchmark system,” said Julien Girard, an astronomer at the Space Telescope Science Institute who collaborated on the discoveries of both the second planet and the possible moon-forming disk.
The more tentative detection of the moon-hatching disk also came from the VLT, through another instrument called Sinfoni. Once the initial discovery of PDS 70b was made last year, Valentin Christiaens at Monash University in Australia looked for the same point of light in his own separate measurements of the system. “When we eventually saw the blob, I got very excited,” he said.
An infrared image of PDS 70b (left) appears more like what astronomers would expect if the planet had a circumplanetary disk (center) than the predictions for a planet alone (right).Photograph by ESO / V. Christiaens et al.
These measurements showed that the light from PDS 70b included more red light than would be expected from just a planet. Christaens and his team argue that the data reveal a disk of dusty material around the planet that absorbs heat, then rereleases it in infrared wavelengths.
In models of how solar systems form, smaller disks like these coalesce into satellites such as the four Jovian moons discovered by Galileo. If the initial observations are confirmed by other observatories, they’ll help to validate these ideas. “It’s nice confirmation that you could have a circumplanetary disk around giant planets, that Jupiter is not that special,” Zhu said.
He also points out that in our own solar system, two of the most promising targets in the search for life, Europa and Enceladus, orbit giant planets. If infant gas giants often host disks that can make moons, Zhu said, “maybe Europa or Enceladus could be common in our galaxy.”
Joshua Sokol is a freelance science journalist in Boston. His work has appeared in New Scientist, The Atlantic, The Wall Street Journal and elsewhere. He has a bachelor’s degree in astronomy and in English literature from Swarthmore College, and a master’s degree in science writing from the Massachusetts Institute of Technology. In between, he worked as a data analyst for the Hubble Space Telescope’s Advanced Camera for Surveys.
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HomeFrank Leo
A native of Flushing, New York, Frank Leo, has been at the helm of the Hays Larks for 33 seasons. Leo played at the University of Albuquerque and Fort Hays State University. During his college days he was NAIA District 10 selection. Leo began coaching when he served as an assistant coach at Fort Hays in 1972. For 43 years Leo, has continued to grow his coaching legacy.]
“I am very humbled to be inducted into the NBC Hall of Fame,” Leo said. “When great things like this happen I try to think back over the pass 33 years. I am just very humbled and very thankful to the players that i have been able to coach over the last 33 years. I am also very thankful for my family. I could not stay in this for 33 years without support from my family.”
Under Leo?s guidance the Larks have won six NBC Midwest Regional titles, and eight Jayhawk League titles. Leo has coached the Larks in 23 trips to the NBC World Series including finishing runner up in four chances. Leo, has become a fixture at the NBC World Series throughout his time in Hays with 16 top ten finishes. In 2014, the Larks finished in 3rd place highest finish for any Jayhawk League team.
Leo also taught and coached at Hays High School. During his 39 years teaching and 33 years coaching at the Hays High School the Indians found a lot of success. Under Leo, the Indians won 15 Western Athletic Conference titles and made 11 appearances in the Class 5A State Championships. Leo was also named Class 5A Coach of the Year in 1994, Kansas Coach of the Year and Region Five National Coach of the Year in 1998. Making the school a perennial power, Leo brought success and consistency, but even after retiring from teaching math at Hays in 2014. He has still stayed motivated to coach the Hays Larks.
“It is something that I enjoy and it is challenge for me,” Leo said. “At the high school level, being able to teach and make the best out of the kids is something that I enjoy. It has made me not quite ready to retie from coaching yet.”
In 2005 Leo, was inducted into the Kansas Sports Hall of Fame. Leo not only managed his team to success, but his players have also found success when they left Hays. With Leo?s guidance, players like Albert Pujols, Lance Berkman, Arron Crow, Nolan Reimold and Jason Frasor have found greatness in the Major Leagues.
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LL Cool J Files Trademark Lawsuit Against the Rock the Bells Festival
KC Orcutt
Barry Brecheisen, WireImage
LL Cool J wants some respect put on his name—or at least, the name of one of his songs.
According to court documents obtained by The Blast, the veteran rapper has filed a new trademark lawsuit against the organizers behind the now-defunct Rock the Bells festival.
Per the suit filing, LL claims the festival founder Chang Weisberg and promoter Guerrilla Union, Inc. attempted to trademark “Rock the Bells” in 2004. According to the rapper, whose 1985 single shared the same name, the festival organizers did not ask his permission and therefore were in violation of the rights to the phrase.
As a result, LL reportedly petitioned the Trademark Trial and Appeal Board to cancel all of the Guerrilla Union’s trademarks. According to reports, the request was granted in 2017. However, the situation wasn’t resolved then as it should have been, resulting in the new lawsuit.
According to LL, after the Trademark Trial and Appeal Board ruled in his favor, the festival organizers continued making efforts to trademark the phrase for various reasons. He is now asking a judge to grant an injunction that will prevent the festival organizers from using the name, as well as is suing for unspecified damages. He has a radio station on Sirius XM that utilizes the same branding.
Recently it was reported that the Hall of Fame nominee is reportedly looking to purchase a sports TV station alongside Ice Cube.
See Photos of Rappers’ Fashion Choices in 1997
Source: LL Cool J Files Trademark Lawsuit Against the Rock the Bells Festival
Filed Under: LL Cool J
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Mixed Britannia, Thursdays 9pm, BBC2
Again, the second episode of this three part series was outstanding. I love this series - it is excellent. I am - yet again! - banging the drum for this series and recommending it highly to anyone who has an interest in history, British history, or social history.
Cut and pasted from the BBC website:
Mixed Britannia is a new three-part series for BBC2. George Alagiah explores the often untold stories of Britain's mixed-race communities. In this three-part series George Alagiah explores the remarkable and untold story of Britain's mixed-race community and examines through the decades how mixed race has become one of the country's fastest growing ethnic groups.
The series concludes next Thursday where it will cover the years 1965 to the present day. In the Seventies a new wave of immigration was settling in Britain, the National Front was on the march and mixed-race families faced violence on the street. George learns about the debates surrounding mixed race adoption and hears about a 21st story love-story as the couple struggle to overcome the cultural prejudice from the community.
Tags: bbc, big society, politics, race, tv
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Philanthropy, Technology
Promotion Dressed as Philanthropy? Box Cloud Storage Goes Free for Nonprofits
Jason Schneiderman
May 29, 2014; San Francisco Chronicle
Online storage provider Box is apparently extending a hand to the nonprofit community with the creation of Box.org, a cloud networking solution that’s free forever to qualified 501(c)(3) organizations that need ten licenses or fewer. (Larger nonprofits get additional licenses at half off.)
Karen Appleton, Box’s senior vice president of global alliances, says of the new enterprise, “It’s a way for us to make a meaningful impact in the life of other people and help nonprofits achieve their mission.”
Appleton notes that nonprofits often lack the technical knowledge and resources of larger companies. “In many case, they’re just not as experienced. They have created these organizations to solve a problem and they are well versed in that problem but they aren’t well versed in how technology can aid them. We want to solve that problem of access and put these organizations on equal ground.” The San Francisco Chronicle agrees, stating, “Roughly 70 percent of nonprofit organizations have less than $1 million in revenue, and relatively few have vast Internet technology teams.”
This appears to be part of a growing nonprofit-based strategy for Box; Appleton and Box CEO Aaron Levie talked about starting a philanthropic arm shortly after she joined the company seven years ago. The company already has more than a thousand nonprofit customers, including Kiva, the World Bank, Teach for America and the Leukemia and Lymphoma Society. Box was also one of 19 Bay Area companies that gave $500,000 each to the new SFGives initiative, which will donate the money to regional antipoverty programs. In the next several months, it will increase how frequently its employees volunteer in the community. Lastly, Box has chosen Bryan Breckenridge, formerly the head of LinkedIn for Good, as Box.org’s executive director, and has backed him up with a new 10-member advisory board, whose members consist of executives of major nonprofits, including the World Bank, the Clinton Global Initiative and the International Rescue Committee.
However, tech industry cognoscenti note that this arrangement is coming at a financially precarious time for Box. PC World reports, “Box closed its fiscal year Jan. 31 with revenue of $124.2 million, up 111 percent year over year, and a net loss of $168.6 million, compared with a net loss of $112.6 million in the previous fiscal year. It has about 34,000 paying corporate customers, 40 percent of them Fortune 500 companies. However, only 7 percent of its 25 million end users pay for the service.” Box filed for an IPO earlier this year, looking to raise $250 million; that hasn’t gone forward because of declines in tech stocks. Eric Blattberg at VentureBeat describes the measure as “a promotion dressed up as a philanthropic venture.”
If you think your organization might benefit from Box.org, you can apply for the free service by clicking here.—Jason Schneiderman
Jason Schneiderman joined NPQ in the summer of 2013 after spending some time as a freelancer and consultant. His extensive experience in editing and publishing gives him the skills to keep the site running smoothly.
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Facebook’s Underbelly: Do Whatever’s Necessary to Ward...
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Sanwo-Olu assures on rehabilitation of National Stadium, says Ikorodu, Kosofe to get mini stadium
Kayode Ogundele
Yomi Opakunle, renowned Sport Journalist and broadcaster presenting a picture frame to Sanwo-Olu,
The All Progressives Congress (APC) governorship candidate in Lagos State, Babajide Sanwo-Olu, has reiterated his commitment to revive sporting activities in the state if elected.
He made the commitment while speaking with members of Sports Writers Association of Nigeria (SWAN) at its secretariat in National Stadium, Surulere.
The dearth of recreation centres and the dilapidated state of the National Stadium, a Federal Government-owned sport facility, were the focus of an interactive discussion with SWAN members, with the APC candidate pledging to revive obsolete facilities in the National Stadium, on the condition that the Federal Government would agree with its condition to revive the national monument.
Sanwo-Olu said his government would prioritise the recovery and regeneration of recreational centres across the state for the benefit of Lagos residents. He maintained that Lagos is challenged by inadequate land size, but said he would keep to his promise to build two mini stadia in the highly populated areas of Ikorodu and Kosofe.
He said: “I grew up in Surulere, which is the epicentre of sporting events in Lagos. But, I am personally not comfortable to see the National Stadium rot away like this, because I knew what it is used to be like. The current state of the stadium is an open reminder to us, that we must stake up investment in sports.
“If elected, I am giving you my words that my government will take up the rehabilitation of the National Stadium and we will engage the Federal Government on terms and conditions. The rot in the stadium is an eyesore. We will rebuild the stadium provided the Federal Government will cooperate with us.
“Our agenda for sport and youth development will also lead us to recover recreation centres located in our communities, repair them and make them useful for the purpose for which they were created. We are not going to renege on our promise to build mini stadium in Ikorodu and Kosofe not only to promote sports among the youth, but also to improve healthy lifestyle of residents.”
Sanwo-Olu made a promise to expand the private sector sponsorship of youth sporting events, pledging that Paralympic Games for the physically challenged sportsmen would be supported.
Appreciating the APC candidate and his running mate, Dr Obafemi Hamzat, for creating time to attend the forum, the Chairman of SWAN in Lagos State, Mr. Debo Oshudun pledged the support of the association to Sanwo-Olu if elected and commitment to support the state government in developing sports in the state.
“Lagos has always been a centre of excellence in sports development and production of talents in various sports in Nigeria. Some of our footballers and athletes who later became national and international icons were discovered in Lagos, Sports are very important to national development and promoting the right image for a country and state. Lagos should commit and invest in grassroots sports development so we can have new Okocha, Kanu Nwankwo, Mary Onyali, Segun Odegbami among others.
Babajide Olusola Sanwo-Olu
Sports Writers Association of Nigeria
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A Bronx Tale Will Launch a National Tour in 2018
January 30th, 2018 | By Ryan Gilbert
The hit new Broadway musical A Bronx Tale will launch a North American tour during the 2018-2019 season, including engagements at Los Angeles' Hollywood Pantages Theatre, Fort Lauderdale's Broward Center and additional cities to be announced in the coming weeks. Casting for the touring production will be announced at a later date.
A Bronx Tale features a book by Oscar nominee Chazz Palminteri, music by Oscar, Grammy and Tony winner Alan Menken, lyrics by Grammy winner and Oscar and Tony nominee Glenn Slater, direction by two-time Oscar winner Robert De Niro and four-time Tony winner Jerry Zaks, and choreography by Tony nominee Sergio Trujillo.
Based on the one-man show that inspired the now classic film, this streetwise musical will take you to the stoops of the Bronx in the 1960s—where a young man is caught between the father he loves and the mob boss he’d love to be. Featuring an original doo-wop score, this is a tale about respect, loyalty, love, and above all else: family.
A Bronx Tale is currently playing Broadway's Longacre Theatre, with a cast that includes Christiani Pitts, Adam Kaplan, Nick Cordero, Richard H. Blake, Lucia Giannetta and Bradley Gibson.
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Thursday, September 29, 2016 |by Darrell G. Kirch, MD, AAMC President and CEO
Introducing AAMCNews
Darrell G. Kirch, MD
For more than 45 years, the AAMC Reporter told the story of how America’s medical schools and teaching hospitals advance medical education, patient care, and research to improve the health of all. From highlighting how academic medicine responds in times of crisis, like in the aftermath of the Boston Marathon bombing or the 2010 earthquake in Haiti, to offering in-depth examinations of complex issues, such as the social determinants of health, the Reporter has served our community with insight and provided a forum for thoughtful dialogue. When I was a dean and medical center CEO, I read the Reporter to learn about the effective solutions my colleagues across the country were putting in place to tackle our most challenging issues. As president and CEO of the AAMC, I have appreciated the opportunity to contribute to the conversation myself through this monthly column.
But the pace of change in academic medicine is accelerating, and the tools of communication have changed. A monthly print publication is no longer the best way to reach our constituents with timely news and updates. After much thought and many conversations, we decided to retire the AAMC Reporter. In its place we are launching AAMCNews, a dynamic, mobile-friendly digital destination for the latest news, current trends, and ongoing conversations about the most important topics in academic medicine. Rather than relying on a monthly print format, the site will be updated frequently to keep pace with events as they happen. Readers will receive weekly AAMCNews email updates with summaries of the new stories that have been added.
Like its predecessor, AAMCNews focuses on news and features about America’s medical schools and teaching hospitals, and the people who make our institutions excel. In addition, it includes breaking updates on developing stories, as well as stories on current news and events. The digital format gives us room for an enhanced Perspectives section with more Viewpoint columns from members of the academic medicine community and other health care thought leaders. The site is rich with new media, including videos, photos, and dynamic and interactive features.
A new section, "Academic Medicine in the News," highlights the exciting work taking place at medical schools and teaching hospitals. This collection provides our community with a hub for the latest news from colleagues around the country who are developing medical education innovations, clinical care initiatives, and medical research breakthroughs. Visit our submissions page to learn more about this section and contribute a story about your institution.
Academic medicine is unique—our community brings together educators and learners, researchers and care providers, administrators and supporters of our nation’s medical schools and teaching hospitals. AAMCNews is the only place of its kind that combines these voices to showcase academic medicine at its best, reflect on our most pressing challenges, and craft a vision for the future of medical education, the advancement of research, and the delivery of quality care. By engaging experts across academic medicine, along with leading voices on health policy, we aim to bring greater context and diverse perspectives to the challenges we face as a community. Through AAMCNews, we hope to carry forward the Reporter’s legacy of informing and enhancing the conversation about how to accomplish our overarching mission to improve the health of all.
Faculty, Health System Administration, Leadership, Medical Education, Policy and Advocacy
Member News Submission Form
More From Dr. Kirch
Read all of Dr. Kirch's columns.
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Tuesday, March 05, 2019 |by Carl G. Streed Jr., MD, MPH, Jenny Siegel, MD, and John A. Davis, MD, PhD
Keeping our promise to LGBTQ+ patients
Lesbian, gay, bisexual, transgender, and queer people suffer huge health disparities. Sometimes, they also face discrimination from providers. Here's how academic medicine can — and must — step up.
Editor’s note: The opinions expressed by the authors do not necessarily reflect the opinions of the AAMC or its members.
John had been feeling run down for a few days. When he developed a fever, he made his way to an urgent care clinic. While there, he mentioned that his boyfriend had been sick the week before. The doctor looked up and asked, “You’re gay?” Sensing her chill, John decided to ask her about it. She confirmed his suspicions, walked out of the room, and didn’t return. John ultimately got care elsewhere.
John’s painful experience and other such stories — a transgender patient turned away from a clinic or a lesbian patient berated for not using birth control — underscore the need for vastly improved medical education on the health and well-being of lesbian, gay, bisexual, transgender, and queer (LGBTQ+) patients.
As experts in LGBTQ+ health, we are largely self-taught. Yes, we learned about gay men when discussing HIV and other sexually transmitted illnesses, but our medical schools did not include in their standard medical curricula training on hormone therapy, gender-affirming surgeries, or even the basics of sexual orientation and gender identity. Our residencies, unfortunately, also did not adequately prepare us to care for LGBTQ+ individuals.
It is time we fully recognize and act on the need to train future physicians to care for these woefully underserved and often misunderstood populations.
In 2017, 4.5% of the U.S. population identified as lesbian, gay, bisexual, or transgender, according to a Gallup poll. LGBTQ+ individuals live in every state and region of the country. And LGBTQ+ Americans face disturbing health disparities, such as higher rates of hypertension among gay and bisexual men, arthritis and heart disease among lesbian and bisexual women, and suicide among LGBTQ+ youth.
A 2011 study of medical schools found that students were getting approximately five hours of education related to LGBT health, and a third of schools had no LGBT health training. More recently, in a 2017-18 AAMC Curriculum Inventory report, 76% of participating schools included some LGBTQ+ health themes, with half the schools reporting three or fewer learning activities, such as a lecture or group discussion. And a 2018 study of students at 10 medical schools found that around 80% felt “not competent" or “somewhat not competent” at treating sexual and gender minority patients.
This lack of training takes a toll on patients. Approximately 50% of transgender respondents reported having to teach their health care providers about transgender care. Even more alarming is that nearly 8% of LGB individuals and 25% of transgender and gender non-binary individuals reported being denied health care outright.
It’s clear we have to do better. Medical schools and teaching hospitals have an obligation to improve LGBTQ+ health education. But how?
Currently, most LGBTQ-related content introduces the concept of sexual and gender minority health during lectures or small group sessions on LGBTQ+ health. While this is an important start, it can lead to the perception that LGBTQ+ health is fundamentally separate from broader clinical training. Furthermore, many of these sessions are electives or student-led extracurricular activities, suggesting that the content is not important enough for curricular time and sometimes placing the burden of teaching on learners. What's more, offering electives related to LGBTQ+ health but failing to include such information throughout the curriculum can send the message that care of this population is somehow optional.
Creating more welcoming learning environments for LGBTQ+ students, faculty, and patients can help us graduate more competent and compassionate physicians.
Instead, we recommend a more integrated approach with content interwoven throughout curricula, and we would advise that this be done in existing, appropriate required courses. For example, students would study transgender care in endocrinology and learn about lesbian women’s comparatively low use of preventive cancer services in oncology. This would ensure that students were educated consistently, and it would allow for optimal linking of LGBTQ-specific skills with related broader educational themes.
Some schools have elected to initiate such an integrated approach as part of curriculum reform. In addition, some institutions, including ours, have dedicated ongoing faculty effort to ensure that LGBTQ-related curricular “threads” are woven appropriately throughout different courses. This sort of approach unquestionably requires administrative oversight, coordination with medical school curricular leaders, and dedicated faculty and staff time to organize. For those seeking guidance, the AAMC created a resource that describes steps various key stakeholders can take.
Although curricular design is essential, it’s difficult to disentangle curriculum from the learning environment. Creating more welcoming learning environments for LGBTQ+ students, faculty, and patients can help us graduate more competent and compassionate physicians. For example, a 2017 study found an association between positive interactions with LGBTQ+ faculty, trainees, and patients and reduced bias among medical students. Such interactions also were associated with feeling more qualified to care for LGBTQ+ patients.
Of course, such actions won’t help those who have already completed medical school. A recent perspective in The New England Journal of Medicine emphasizes that LGBTQ+ health must be covered at all levels of training, including graduate medical education and continuing medical education (CME). In terms of CME currently, only one jurisdiction — Washington, D.C. — requires physicians to complete education related to LGBTQ+ health. In addition, academic medicine institutions must enhance their faculty development and training to improve instructors’ understanding of LGBTQ+ patients' needs.
Ultimately, we physicians take an oath to care for patients, and we must be prepared to do so. It is time medical schools, teaching hospitals, and CME groups train physicians to provide compassionate, informed, and appropriate care to LGBTQ+ patients.
Carl Streed Jr., MD, MPH, is an assistant professor of medicine at the Boston University School of Medicine, a clinician-investigator in the Center for Transgender Medicine and Surgery at Boston Medical Center, and the former chair of the American Medical Association Board of Trustees Advisory Committee on LGBTQ Issues.
Jenny Siegel, MD, is the medical director for the Center for Transgender Medicine and Surgery at Boston Medical Center and assistant professor of internal medicine at Boston University in the Section of General Internal Medicine.
John A. Davis, MD, PhD, is an associate professor of medicine in the Division of Infectious Diseases and the associate dean for curriculum in the University of California, San Francisco, School of Medicine.
Continuing Medical Education, Cultural Competency, Curriculum, Graduate Medical Education, Health Equity, Medical Education, Patient Care, Undergraduate Medical Education
Meeting the demand for better transgender care
Implementing Curricular and Institutional Climate Changes to Improve Health Care for Individuals Who Are LGBT, Gender Nonconforming, or Born with DSD: A Resource for Medical Educators
aamc.org
Incorporating LGBT Health in an Undergraduate Medical Education Curriculum Through the Construct of Social Determinants of Health
MedEdPORTAL
Lesbian, Gay, Bisexual, and Transgender Adolescent Health: An Interprofessional Case Discussion
See more Viewpoint columns from members of the academic medicine community.
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Arts • Science & Technology
Artist, professor combine arts and sciences in deep sea
by Krista Richmond
Willson Center Director Nicholas Allen poses a question to professor Samantha Joye, left, and artist Rebecca Rutstein during their Nov. 2 Signature Lecture, “Expeditions, Experiments and the Ocean: Arts and Sciences at Sea.” (Photo by Jason Thrasher)
For Samantha Joye and Rebecca Rutstein, the point where the arts, the sciences and the humanities meet is thousands of meters beneath the sea.
Joye, the Athletic Association Professor in Arts and Sciences in the marine sciences department at UGA, and Rutstein, an artist and the university’s third Delta Visiting Chair for Global Understanding, shared how they are working together to shine light on literal darkness during a lecture titled “Expeditions, Experiments and the Ocean: Arts and Sciences at Sea.”
“This connection allows us to use the beauty of the deep sea to captivate people’s imaginations,” Joye said. “I want to continue this because I think it is an exceptional way to engage the public in what we do.”
The Nov. 2 event, sponsored by the Willson Center for Humanities and Arts, was part of the fall 2018 Signature Lecture series and a plenary presentation of the Alliance for the Arts in Research Universities, or a2ru, conference.
Their collaboration began when they met at a National Academies workshop just a year ago. Their conversations about how art can convey the beauty of the deep sea sparked a collaboration.
For both of them, it was an elective class that changed their paths. Joye was studying to be a doctor and took a marine sciences class that helped her realize that while she loved medicine, she could do just as much to help people while studying the ocean. Rutstein, who majored in art, took an interest in geology after taking an elective in the subject and began incorporating geological themes into her pieces.
“It sparked a passion in me to shed light on these places and processes that are hidden from view through creating art,” Rutstein said.
Rebecca Rutstein, left, and Samantha Joye at the Georgia Museum of Art in front of Rutstein’s interactive sculptural installation. (Photo by Jason Thrasher)
Rutstein’s work inspired by descents to the ocean floor is currently on display at UGA. A 64-foot-long interactive sculptural installation made with laser cut steel and LED lights, and a large-scale, four-part painting installation can be seen at the Georgia Museum of Art, and a mural-sized banner is on display in the Lamar Dodd School of Art.
Later this month, Rutstein will join Joye and other scientists studying hydrothermal vents and the carbon-cycling processes occurring in Mexico’s Guaymas Basin in the Sea of Cortez. Rutstein will set up her studio on the ship and create new works inspired by the data they’re collecting in real time.
“It’s a collaboration of geology and biology and a very interdisciplinary project that lends itself beautifully to artistic rendition because it’s so varied and so delicate and so beautiful,” said Joye.
Rutstein and Joye will give a second presentation in March 2019.
Columns Franklin College of Arts and Sciences News Research Willson Center for Humanities and Arts
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Australian scientists crack the genetic code of koalas
UNSW / Australian Museum
UNSW Professor Marc Wilkins is among a team whose unprecedented achievement provides new insights into koalas and their long-time survival.
A team of Australian and international scientists – including UNSW Sydney Professor Marc Wilkins – have made a significant breakthrough, successfully sequencing the full koala genome.
The consortium of scientists comprised 54 scientists from 29 different institutions across seven countries, led by Professor Rebecca Johnson, Director of the Australian Museum Research Institute, and Professor Katherine Belov, University of Sydney. The team sequenced over 3.4 billion base pairs and more than 26,000 genes in the koala genome – which makes it slightly larger than the human genome. The findings were published today in Nature Genetics.
Unlocking the genomic sequence gives scientists unprecedented insights into the unique biology of the koala: the highly accurate genomic data will provide them with new information that will inform conservation efforts, aid in the treatment of diseases, and help to ensure the koala’s long-term survival.
The 3.4 billion base pairs of the published koala genome were sequenced and assembled at the Ramaciotti Centre for Genomics at UNSW.
“We sequenced and then assembled the genome with supercomputers, allowing the consortium to study the >20,000 genes of this unique species,” said Professor Marc Wilkins, Director of the Ramaciotti Centre for Genomics at UNSW.
“We did so using new technology which can sequence very long pieces of DNA. This allowed us to do a very high-quality genome assembly – meaning that the result is the best marsupial genome to date, and one that’s on par with the human genome in terms of its quality, which is incredibly exciting.
“Because of its high quality, this genome is now a fundamental resource for all the other marsupial genomes which have yet to be generated and studied. We will be able to use this as a reference for the entire marsupial community.”
Professor Johnson added: “The Koala Genome Consortium has been an ambitious journey, affording us great insights into the genetic building blocks that make up a koala – one of Australia’s, as well as the world’s, most charismatic and iconic mammals.
“This milestone has come from our vision to use genomics to conserve this species. The genetic blueprint has not only unearthed a wealth of data regarding the koala’s unusual and highly specialised diet of eucalyptus leaves, but also provides important insights into their immune system, population diversity and the evolution of koalas,” she said.
According to Professor Belov, another important discovery was the characterisation of the composition of koala milk. Like all marsupials, koalas do most of their development in the pouch. They are born without an immune system after 34-36 days gestation and spend ~6 months developing in the pouch.
“We characterised the main components of the mother’s milk – which is crucial for koala joeys,” Professor Belov said. “We identified genes that allow the koala to fine-tune milk protein composition across the stages of lactation, to meet the changing needs of their young.”
“Thanks to the high-quality genome, the team was able to analyse and discover koala-specific milk proteins that are critical for various stages of development. It also appears these proteins may have an antimicrobial role, showing activity against a range of bacterial and fungal species, including Chlamydia pecorum, the strain known to cause ocular and reproductive disease in koalas,” Professor Belov said.
Chlamydia causes infertility and blindness and has severely impacted koala populations in New South Wales and Queensland. Using information gained from the koala genome, scientists hope to develop a vaccine to fight diseases like chlamydia.
One of the most threatening processes to koala survival is loss of habitat through land clearing and urbanisation, which results in a reduction of habitat connectivity, reduced genetic diversity and puts koalas at high risk of inbreeding. The results of inbreeding can be highly detrimental to the survival of those koala populations, as it leads to reduced genetic diversity.
“For the first time, using over 1000 genome linked markers, we are able to show that NSW and QLD populations show significant levels of genetic diversity and long-term connectivity across regions,” Professor Johnson said.
“Ensuring this genetic diversity is conserved in concert with other conservation measures to protect habitat, reduce vehicle strikes, dog attacks and disease is the keys to the long-term survival of the koala.”
All of the sequence data generated by The Koala Genome Consortium has been deposited into public databases and made freely available to scientists around the world. “Not only does open data promote the best interests of science, it also maximises the benefits that the koala populations, and the public, receive from such research,” Professor Johnson said.
The koala is a native tree-dwelling Australian marsupial that is one of the world’s most fascinating and iconic mammals. Not only is the koala synonymous with Australia, it is also a powerful international symbol for the preservation and conservation of our natural world.
Wild koalas are currently found in eucalypt forest and woodlands across Eastern Australia (Victoria, New South Wales and Queensland) and have been translocated to other sites, such as south eastern South Australia and onto some islands such as Kangaroo Island, South Australia and French Island, Victoria.
Their unique and highly specific diet of eucalyptus (gum) tree leaves has resulted in koalas being especially vulnerable to habitat loss due to the clearing of native vegetation for agriculture and urban development. The Australian Federal government lists koala populations in Queensland, New South Wales and Australian Capital Territory as ‘vulnerable’ under national environment law.
“Our next efforts must be in the application of these findings to genetically manage koala populations and advance the treatment of the diseases affecting koalas, with the goal of conserving this very important species,” Professor Johnson said.
Isabelle Dubach
Media and Content Manager
+61 2 9385 7307, 0432 307 244
i.dubach@unsw.edu.au
Claire Vince
Australian Museum
Claire.Vince@austmus.gov.au
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Marc Wilkins
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Home Sports NBA Rajon Rondo beef with Isaiah Thomas heats up
Rajon Rondo beef with Isaiah Thomas heats up
Chris Maurice
Former Boston Celtics star Isaiah Thomas is no longer with the team—in fact, he’s now with their archrival, the Los Angeles Lakers—but that hasn’t stopped a beef from developing with another former Celtics point guard, Rajon Rondo.
Yes, IT, who was traded to the Cleveland Cavaliers this offseason and recently sent off to the Lakers, and Rondo, who is currently playing for the New Orleans Pelicans, don’t exactly see eye-to-eye. Basically, Rondo doesn’t like that the Celtics were considering a tribute video for Thomas. IT told the Celtics not to do it, yet Rondo has never gotten over it.
The hot heads spilled over in the Lakers and Pels matchup, and both IT and Rondo earned themselves early showers. Thomas, of course, blames Rondo.
“Whatever reason, he’s an upset guy about me,” said Thomas after the game. “I don’t know what it is, but it’s fine. He kept bringing the tribute up, when I was one that shut the tribute down. I’m far past that…For me to be ejected was uncalled for.”
Thomas went on to speculate on some of the reasons that Rondo might not like him (it can’t just be the video, can it?). Maybe it was because the Celtics beat Rondo’s Chicago Bulls in the playoffs last year. Or because Rondo doesn’t like the idea of not being the best point guard the Celtics have had in recent years. After all, the 2008 Boston Celtics championship is a big part of Rondo’s legacy.
Either way, Thomas was mad.
“I mean, my team beat his team in the playoffs last year,” continued Thomas. “Maybe that is what’s wrong. I don’t know. There’s nothing. Nothing should’ve made that escalate like it did. He already had his agenda written down right when I checked into the game. It was obvious. He picked me up full court, trying to be physical. I don’t know what was going on with him. I don’t know why I got thrown out. I don’t want to comment too much on it…It was obvious what was going on. He was being too aggressive for whatever reason, and he also hit me in the face three times. At some point, as a human, if no one is going to protect me, I got to protect myself, and that is when I spoke up and got upset. I hope the NBA figures something out with that because it was wrong for me to be ejected.”
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Rondo, on the other hand, didn’t say much after the altercation. Most of his talking came well before the fight when Rondo originally heard about the tribute video that the Celtics were planning on playing for Thomas’s return to Boston.
“What has he done?” said Rondo. When a reporter answered that Thomas led the Celtics to the best record in the East and a trip to the Eastern Conference Finals, Rondo touted back, saying, “Oh, that’s what we celebrate around here? This is the Boston Celtics. This isn’t the Phoenix Suns. No disrespect to any other organization, but you don’t hang conference titles. Do we hang going to the conference finals? What do we hang here?”
Championships is the answer Rondo was looking for, I imagine. The Celtics, of course, have quite the storied history and franchise, including their most recent NBA Championship which came in 2008 when Paul Pierce, Kevin Garnett, Ray Allen, and Rondo were still in green. Since the core guys left, the Celtics haven’t made it back to the NBA Finals; however, Thomas did bring them close before getting chopped down by LeBron James and the Cavs in the East Finals.
Nonetheless, Thomas had a great run with the Celtics. He was the team leader and certainly has the statistics to warrant a tribute video, especially given that tribute videos are not reserved for championships (even though the banners in Boston might be).
“I think a lot of people were [surprised],” said IT. “I think the world made it bigger than what it was. Everybody who’s been on a team for a while has gotten a video tribute. Patrick Beverley got one in Houston. Chris Paul got one with the Clippers. It’s like, they didn’t win no championship, but it’s just the respect thing. He said what he said, I laughed it off. It was what it was. I’m the one that stopped the video tribute from happening because I wanted Paul Pierce to have his full night. I didn’t want to take nothing from him. I know [Rondo] played on Paul Pierce’s team. He’s gonna always have Paul Pierce’s back, which is fine. I didn’t lose sleep over it. It was obvious [that it] continued to be brought up with what happened tonight.”
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Chris covers everything NBA, NFL and NCAA with his weekly recaps, highlights and anything else he thinks you'll want to know about and more than likely things you don't want to hear about your favorite team. His take no prisoners opinion gets some fans worked up, but that's because he's almost always right.
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Strong jaws for George and Richard…?
This is an aside really. But although this above picture of George of Clarence isn’t contemporary, I can’t help noticing that the general shape of the face, especially the jaw, is very like Richard as we now know him from the discovery in Leicester. Were these York brothers known for their strong jaws?
George’s last resting place is Tewkesbury Abbey (he held Tewkesbury at the time of his death). There are bones there, said to be George and his wife, Isabel Neville. They are in a subterranean chamber that is sometimes open to the public, and are displayed in what resembles a glass fish tank suspended on the wall.
Unfortunately, there is a strong likelihood that they are actually the remains of an older man and his wife, possibly a merchant. George and Isabel’s bones are said to have been disturbed during the time of Henry VIII. However, if the contents of this tank were to be closely examined for DNA, is there any chance that some of George still exists? If so, his DNA would surely match his brother Richard’s.
I’m not saying this would prove my observation about strong jawlines, so please don’t think it. But DNA might point to similarities between the brothers? No? Well, there’s only one way to find out if some of George (or Isabel) is still there in Tewkesbury Abbey, and that is to be allowed to open, examine and test what’s in that tank. There would be religious objections and claims of lack of respect, of course, but to be honest, I don’t see what’s respectful about a fish tank that can be gawped at by the public, as I once gawped!
There’s more about the bones in Tewkesbury at https://meanderingthroughtime.weebly.com/history-blog/-george-duke-of-clarence-a-sad-end-to-a-sorry-tale
Posted by viscountessw in archaeology, art, genealogy and tagged facial resemblance, George Duke of Clarence, Leicester, Richard III
5 thoughts on “Strong jaws for George and Richard…?”
hoodedman1 on 11/07/2018 at 12:44 am said:
I think the bones in the tank should be examined and seperated into individuals by an osteologist so that they are not jumbled up together which isn’t very dignified (to say nothing of being insidethe tank.) Once ‘put together’ they could possibly make a better analysis of the remains and see if one could fit George’s profile. A pity no teeth to test (best for getting dna.)
Sara Nur Dawson on 11/07/2018 at 2:47 am said:
I’d like that. Assembling the skulls and having the portraits overlaid is also an option.
I don’t think he/they had a ‘strong jaw’ so much as no overbite. Most people have a slight one. When pronounced, it is called ‘buck teeth.’ The opposite, an underbite is the Hapsburg jaw.
this reminded me of something i’d read about edmund of langley, 1st duke of york- his tomb was opened during building work during the 19 centuary = after some searching i found the comment made by prof. rollerston who examined his skeleton and remarked that the ‘chin and lower jaw were powerfully developed’ – so maybe it was a genetic feature?
Quite possible. High, sharp cheekbones seem to have been a Plantagenet feature, passed on to some of the Tudors. Not a sign of Native American ancestry at all.
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"Fountain": iamamiwhoami is iambackbackami
It’s taken a while, but I believe we (and by “we,” I mostly mean “I”) have all finally come to accept the fact that the mysterious audio-visual project known as iamamiwhoami was not the work of pre-Bionic era Legendtina, but rather Swedish chanteuse Jonna Lee and her producer, Claes Björklund.
Ever since those viral videos started cropping up in my inbox in early 2010, the duo has continued to create stunning visuals for their otherworldly tunes, gone on tour and put together two critically acclaimed, award-winning records — kin and bounty.
Admittedly, I’ve all but ignored much of what’s come out since those first few videos — if only because the iamamiwhoami project is so dauntingly involved.
But today, a brand new song and video surfaced, called “fountain.” And after watching, it’s become clear that there is no other option: It’s time to get re-immersed in the iamamiwhoami world.
The luscious return sees our faithful protagonist Jonna navigating out to sea, stopping briefly to put in some work on the beach. It’s a new chapter in the iamamiwhoami series — the first taste of new music in two years, in fact — which means it’s time to begin anew. And what says spiritual renewal better than some pilates in saran wrap?
The song itself is truly exquisite: It’s a little bit of a blend between the alien beauty of The Knife and Grimes (especially “Genesis”), mixed with the electronic majesty and wonderment of M83. “When all has gone to blazes, I start to run/Until I find places where nobody’s gone,” Jonna croons. Shivers for days.
This is some truly beautiful work — sonically, lyrically and visually speaking. Let us all sail away toward the great unknown with iamamiwhoami. (And I swear to God, if there’s even one lotus in any of the new videos, I’m firing up the Legendtina conspiracy theories again.)
“fountain” was released on January 22. (iTunes)
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Hudson man arrested for drug charges on Thruway
posted by Bill Williams - Apr 9, 2018
Pair arrested for possession of Marihuana and Cocaine subsequent to a traffic stop.
NEW YORK STATE POLICE Major Douglas R. Keyer Jr.Troop T Commander
PRESS RELEASEPlattekill, NY – On April 6, 2018, at approximately 2:25 p.m., State Police stopped a vehicle on I-87, in the town of Plattekill for an equipment violation. During the interviewing of the driver Antonio J. Feliz, age 53, of Schenectady, NY and his passenger Jerency Feliz, age 31, of Hudson, NY probable cause to search the vehicle and its occupants was established. During the subsequent search of the vehicle, approximately 4.64 grams of Marihuana were located along with approximately 29 grams of Cocaine. The driver and passenger were taken into custody, transported and processed at SP Newburgh, where they were subsequently charged with:
Criminal Possession of a Controlled Substance in the 3rd degree; a Class B Felony (with intent to sell) 1 count, both males
Criminal Possession of a Controlled Substance in the 3rd degree; a Class B Felony (Narcotic drug) 1 count, both males
Unlawful Possession of Marihuana; a violation (Antonio Feliz only)
Vehicle and traffic violations (Antonio Feliz only)
Both Antonio J. Feliz and Jerency Feliz were arraigned in the Town of Plattekill Court, and remanded to the Ulster County Jail. A. Feliz in lieu of $1500 cash or $2500 Bond, J. Feliz in lieu of $4000 cash or $12,500 bond. Both are scheduled to reappear in the Town of Plattekill Court on April 11, 2018, at 6:30 p.m.
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Posted February 15, 2017 by Tanner Malinowski Sports
Tom Brady led the New England Patriots to one of the greatest comebacks in sports history Sunday night at NRG Stadium on football’s biggest stage. Rallying from a 28-3 second-half deficit in the historic Super Bowl LI on February 5. Brady, who was playing in his seventh career Super Bowl, started out slow against the NFC Champions Atlanta Falcons, who were playing in only their second Super Bowl in franchise history. After punting on their first two possessions, the Patriots drove to the Falcons’ 33 yard line before running back LeGarrette Blount lost a fumble, resulting in Falcons quarterback Matt Ryan, the 2016-17 NFL MVP, leading the high-octane Falcons offense 71 yards in just 5 plays, which ended with a five-yard touchdown run by running back Devonta Freeman.
After another three-and out forced by the up-and-coming Falcons defense, Ryan again led the Atlanta down the field, keyed by a 24-yard hookup to wide receiver Taylor Gabriel followed by an 18-yard pass to star receiver Julio Jones to put the ball at the Patriots 20 yard line. Ryan then found tight end Austin Hooper in the end zone on a 19-yard touchdown pass to extend the Atlanta lead to a score of 14-0. The Patriots got the ball back and started to find a rhythm, as they were aided by three defensive holding calls, all resulting in first downs, bringing them down to the Falcons 23-yard line. Their rhythm was short-lived however, as Falcons defensive back Robert Alford jumped a route on third and six and intercepted Brady, cruising 82 yards to the end zone and sending the sideline into exultation.
Once again, the Patriots offense drove down the field, and this time they got to the Falcons’ 15-yard line. But the drive stalled, and the Patriots had to settle for a Stephen Gostkowski 41-yard field goal right before the half ended, leaving the score at 21-3 at the intermission. It seemed as if the Falcons were the team that was appearing in their fourth Super Bowl in the past decade, rather than the Patriots, as they dominated in all aspects in the game. With the biggest deficit ever overcome in a Super Bowl being ten points, it seemed as if the Falcons were in good shape.
After Lady Gaga gave a memorable halftime show that resulted in thousands of memories being created, the second half started with a three-and-out forced by the rested Patriots defense, but Brady and the Patriots offense once again couldn’t get anything going and punted on their first drive as well. Ryan once again marched the Falcons down the field; this time an 85-yard drive in eight plays, capped off by Ryan’s second touchdown pass of the game, a six-yard toss to running back Tevin Coleman to increase Atlanta’s lead to 28-3 with 8:31 left to play in the third quarter.
Now down four touchdowns, the Patriots were in desperate need of a mistake-free drive in order to keep the game within reach. Brady finally delivered, as he led the offense on a 13-play, 75-yard drive that ended with Brady finding running back James White for a 5-yard score. Gostkowski then missed the extra point off the right to keep the score at 28-9. Nonetheless, the eventual greatest comeback in sports history had begun. The Patriots then proceeded to try an onside kick, but it was unsuccessful and the Falcons recovered it.
As the third quarter came to a close, with only 15 minutes to go and controlling a 19-point lead, the Falcons had a 99.6% of winning according to ESPN’s Super Bowl GameCast. But then the Patriots began to look like the team that finished with a 14-2 record and earned a top seed in the AFC Playoffs. After forcing a punt, the Patriots picked up three points as Gostkowski nailed a 33-yard field goal with 9:44 remaining. Even though the Patriots had once again blown a formidable touchdown opportunity, it was now back to a two-score game at 28-12. In need of a big play, the Patriots didn’t have to wait long, as on the Falcons’ ensuing drive middle linebacker Dont’a’ Hightower sacked Matt Ryan and forced him to fumble in the process, and defensive end Alan Branch pounced on it at the Atlanta 25-yard line. Brady and the offense took advantage of the turnover and eventually found Danny Amendola for a six-yard score to cut the deficit to 10. But the Patriots weren’t quite back in it, as they needed to score on a two-point conversion to make it a one-score game. Showing no signs of fear, however, head coach Bill Belichick reached into his bag of tricks and called for a direct snap to White, while Bardy pretended as if the snap had gone over his head. The deception worked, and all of a sudden it was a one-score game at 28-20 with 5:56 left in the contest. But the Falcons showed no signs of fatigue as they calmly drove down to the New England 49 yard line, only needing a field goal to essentially put the game out of reach. Ryan then threw a pass down the right sideline, where Jones went up and made a phenomenal catch, somehow keeping both feet inbounds at the Patriots’ 22-yard line, well within field goal range.
When it seemed as if the Patriots had just had their fate sealed, Atlanta tried to throw the ball, and paid the price as Ryan was sacked back at the 35-yard line. Facing 3rd down and 23 from the 35, Ryan found Mohamed Sanu at the 26-yard line, meaning once again the Falcons were in the field goal range. But the play was called back due to a holding penalty on Falcons offensive lineman Jake Matthews, which negated the play and instead brought the ball back even further to the New England 45-yard line. After Ryan threw an incomplete pass, Atlanta opted to punt instead of trying a game-clinching 62-yard field goal. Patriots punt returner Julian Edelman called for a fair catch at his own 9 yard line, setting the stage for one of the most successful quarterbacks in Super Bowl history. Tom Brady had 3:38 seconds to lead his team 91 yards to the end zone, plus another two yards to convert another two-point play to tie the game. Once again, Brady led a memorable Super Bowl drive. It started with a 16-yard completion to Chris Hogan on third-and-ten, and then continued with an eleven-yard completion to Malcolm Mitchell for another first down. The next play resulted in one of the greatest catches in Super Bowl history, given the circumstances. Brady threw a pass down the middle of the field towards the direction of Edelman, where it was tipped up in the air by a Falcons defender. Edelman then dove back towards the ball, along with two other Atlanta defenders. As soon as the ball was about to harmlessly fall to the turf, it deflected off the shin of a Falcons defender where an airborne Edelman somehow juggled the ball and scooped it into his chest just in time. The result was a 23-yard gain, as well as one of the greatest catches in NFL history. Atlanta head coach Dan Quinn was in disbelief and opted to challenge the catch, but the move backfired and the ruling was upheld. After three more completions, the Patriots had the ball at the Falcons’ 1-yard line with less than a minute to go when White took a handoff and lept into the end zone for his second touchdown of the game. Once again, the Patriots needed a two-point conversion, and once again they succeeded, as Brady found Danny Amendola on a screen pass as he ran into the end zone to miraculously tie the game at 28. After a Falcons punt and one play run by New England, Super Bowl LI was headed to overtime, the first time ever a Super Bowl has gone to overtime.
New England won the coin toss and elected to receive the ball. The circumstances were simple: a touchdown would win the game, while anything less would give the Falcons the ball back with a chance to win the game themselves. With all the momentum on their side, the Patriots offense drove down the field with cold-blooded efficiency. Brady could not be stopped, as he completed five consecutive passes to get the Patriots to the Falcons 25-yard line, setting a Super Bowl record for completed passes in a game. White then took a handoff and raced ten more yards for another first down, then a defensive penalty on the next play put the ball on the two-yard line. On first and goal, Brady lobbed a pass in the corner of the end zone intended for tight end Martellus Bennett, where Atlanta linebacker Vic Beasley heroically tipped the pass away. But on the next play, White took a toss toward the right side and fought his way across the goal line, completing the biggest comeback in Super Bowl history and earning the Patriots their fifth Super Bowl title in franchise history, and solidifying Tom Brady’s rank among the greatest quarterbacks in NFL history.
Tanner Malinowski View All
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The Scroll Super Bowl LI
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A study of the rhetoric of the 2002 presidential election campaign in Zimbabwe
PhD / Doctoral
This study focuses on rhetorical discourse of the 2002 presidential election campaign in Zimbabwe. The thesis analyses the rhetoric used by the two major contenders of this controversial election - the incumbent president Robert Gabriel Mugabe, candidate of Zimbabwe African National Union-Patriotic Front (ZANU PF) and the challenger Morgan Tsvangirai, candidate of the Movement for Democratic Change (MDC). The study first traces the origin of rhetoric, the art of persuasive communication, to ancient Greek and Roman traditions. Following Hanson (1997), the study treats Kenneth Burke's and Chaim Perelman's different rhetorical theories as complementary. The argument is that, although the two contemporary scholars offer different views on the nature and process of rhetoric, these views are two sides of the same coin as the ultimate goal is to convince people, to create a communion between the rhetor and the audience. The study shows that both parties used negative advertisements in the election campaign. This persuasive attack produced negative images of both candidates. The rhetoric induced political cynicism of the candidates in the minds of the voters. Mugabe used collective memory and nostalgia in four funeral speeches in order to persuade the voters to vote for him. As the chief interpreter of past events, he chose those events that presented him as the vanguard of the values of the liberation struggle. His rhetoric called on the voters to guard against forces of imperialism by voting him back to the presidency. Consistently, Mugabe centred his campaign rhetoric on the achievements of his government over 22 years since independence in 1980 and attacked his opponent as a sell-out, a puppet of Britain and the whites in the country. Mugabe's land rhetoric was popular with people in the rural and peri-urban areas whose lives depended on land. Tsvangirai's rhetoric focused on the need for a change of government. He attacked Mugabe and his government for mismanaging the affairs of the country, resulting in the economic and political meltdown in the country. Tsvangirai offered practical ways of delivering the country from its economic and political quagmire and end the suffering of the people. This study argues that Tsvangirai's rhetoric of change was so persuasive to voters that had the electoral process been free and fair, he could have easily won this election.
Kangira, J. 2005. A study of the rhetoric of the 2002 presidential election campaign in Zimbabwe. University of Cape Town.
Kangira, Jairos
Rhetoric Studies
thesis_hum_2005_kangira_jairos.pdf
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IMMEDIATE NEED 800-495-9679 | 601 W 21st St., Yankton, South Dakota
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Benedict J. "Juny" Horacek
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Obituary of Benedict J. Horacek
Benedict J. Horacek, the son of Ben and Dolphie (Pecenka) Horacek, was born on March 22, 1929 in Yankton, SD. He was baptized at Sacred Heart Catholic Church and received his early education at Sacred Heart School. He went on to Yankton High School and then attended college at Yankton College as a part-time student in 1947. Following high school, he worked at Cottonwood Packaging Company until February of 1951 when he joined the United States Air Force during the Korean War. It was during this time he was united in marriage to Rosine Walz before being shipped overseas to Japan and then Korea, serving one year before returning to the United States. He was assigned to Duluth, MN before receiving his honorable discharge in February of 1955.
His employment history was interesting and diverse. Benedict started early on with Gurney’s, then Cottonwood Packaging, Bouska Construction, and VanDerHule Moving and Storage. His big break came in 1963 when he joined the U.S. Postal Service as a clerk, then carrier, and later tour foreman. In 1978 he was appointed Postmaster at Harrisburg, SD and served there until 1983. From there he went to Tyndall, SD and served as Postmaster until his retirement in 1992. During his time in Tyndall, he also served as a Postmaster Trainer and assisted over 100 newly appointed postmasters and/or officers-in-charge while settling into their new assignments.
Benedict and Rosine returned to Yankton in 1997 to reside and enjoy their retirement. He was a member of Sacred Heart Catholic Church, the Yankton VFW post, the U.S. Postmasters, and the Yankton Moose Lodge before it closed its doors. It was during this time he served as Treasurer of the South Dakota League of Postmasters for one year before ill health caused him to step down.
Benedict’s interests included hunting, fishing, baseball and golf, miniature gardening, country/western music, and family picnics. As a young man, he played baseball and was playing with the Yankton Terry’s up until the time he entered the service in 1951. His favorite memory was making a hole-in-one at Fox Run Golf Course during senior league.
Left to cherish his memory are his wife, Rosine; his children: Darrell (Valerie) Horacek, Deb (Ron) Jacobsen, Cynthia Ekeren, Jenny (Dan) Johnson, Pam Hoekstra, Jeff (Charice) Horacek; fourteen grandchildren; ten great-grandchildren; other relatives and friends.
He was preceded in death by his parents, Ben and Dolphie; a daughter, Roxanne; one brother and three sisters.
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Web of familiar faces connects government with online giants
Vito Pilieci
Kevin Chan, head of public policy for Facebook Canada, speaking before the Parliamentary committee. CPAC / OTTwp
As conversations unfold in this country about internet privacy and the taxation of online corporations, there is a web of current and former federal Liberals in influential positions.
A review by this newspaper has highlighted several human connections between the governing party of Canada and the internet giants that are steadily lobbying it. The analysis shows no wrongdoing, but may point to the nature of lobbying for governments and industry on hot-button files across all political spectrums. The companies mentioned here stressed to this paper that they are following the rules around lobbying.
Crucial decisions are looming on the digital landscape in Canada, giving these connections added relevance. Billions of dollars are likely on the line for companies and for taxpayers.
The federal government is reviewing the Broadcasting Act and the Telecommunications Act: The two acts regulate foreign ownership of broadcasters and spell out how those companies must contribute to Canada’s cultural industries. There is growing talk about the ways multinational companies that exist primarily online are taxed by countries such as Canada. Conversations about whether Canada should be taxing Netflix — the online movie- and TV-show-streaming service — have been at the fore of that public discussion here.
At a meeting of the Group of 20 in Buenos Aires in March, the European Union announced it is considering imposing a levy on online companies. Federal Finance Minister Bill Morneau had steadfastly rejected the idea of such taxation prior to that meeting. He now says the idea should be studied.
Donald Lee Sheppard, an expert on government and business ethics and author of the book The Dividends of Decency, said it is common to see government employees jump to the lobbying sector. However, he said the practice is one that should prompt politicians and public servants to be even more transparent, as prior relationships with a lobbyist could be seen by those outside the process as skewing the development of public policy.
“It often is the way to go, from the government to the lobbyist firm. Because, you have contacts. None of that is unusual as long as it follows some legal path,” said Sheppard. “I see the concern. If you’re in the government, you’re serving the people. Who are you serving? Is it a company like Netflix or is it the people?”
Sheppard said Canada is actually in a better position that the United States due to the existence of overseers such as the lobbying commissioner and the office of the conflict of interest and ethics commissioner, who are both responsible for watching over the interactions that government has with lobbyists.
Competitors of online multinational corporations argue that international streaming services, such as Netflix and YouTube, have as much as a 30 per cent cost advantage over traditional Canadian providers that must pay sales taxes, contribute to Canadian content and follow a host of other rules including mandatory carriage, over-the-air transmission requirements and closed captioning. The issue gets further muddied when it comes to Google and Facebook ad sales in Canada, which now account for as much as 72 per cent of Canada’s $5.5 billion annual market for advertising, are also untaxed.
With potential changes on the horizon, the technology companies have been lobbying the federal government, scheduling meetings with senior officials in recent months.
Kevin Chan, head of public policy for Facebook Canada, speaking before the Parliamentary committee. CPAC / OTTwp
Last month, the links between Facebook’s man on the ground in Canada, Kevin Chan, and Finance Minister Morneau came under scrutiny when Chan, the company’s Canadian head of public policy, spoke in front of a parliamentary committee.
But the government ties to the internet’s key players are more numerous than just Chan.
A page in the 2013 memoir of former Liberal leader Michael Ignatieff’s offers a starting point.
On the acknowledgements page of Fire and Ashes: Success and Failure in Politics, Ignatieff states, “I got as far as I did thanks to a team who started as strangers and ended up as friends.”
He specifically mentions name such as Leslie Church, Jeremy Broadhurst, Richard Maksymetz and Chan.
All of those former Liberal players are now heavy hitters in the digital realm.
Leslie Church
In regards to Church, Ignatieff writes that she was part of the “core of the team of lawyers and students who ran my leadership campaign.”
After leaving Igantieff’s team in May 2011, Church went on to work for Google as that company’s head of communications and public affairs in June 2012.
Church returned to the Liberal fold in December 2015, immediately following the Liberal victory in the federal election, and took the job as chief of staff at the Canadian Heritage Department. Church did not respond to a request for comment.
Church’s ties to Google were questioned by members of the Senate during a debate on Feb. 8. According to a transcript of the proceedings, Conservative Sen. Claude Carignan asked the Representative of Government, Sen. Peter Harder, about Google’s lobbying activities.
“I would like to talk about how a certain relationship exists between the current government and Google,” said Carignan. “Google lobbyists met with government representatives dozens of times in 2017. Google may be an excellent search engine, but how does the company manage to get such quick and privileged access to the government?”
“Mr. (Harder), the Google lobbyists also met with Minister Joly three times in 2017, and with her chief of staff, Leslie Church, four times. We know that Ms. Church worked at Google before she joined Minister Joly’s team.
“Did the government seek the advice of the Commissioner of Lobbying regarding what ties Ms. Church should maintain with her former employer?”
Harder responded by stating that for a company the size of Google, lobbying the government is a necessary part of its business.
“It is not surprising to me that a company of the size and import of Google would take advantage of the occasion to ensure that the issues important to them are brought to the attention of Government of Canada,” he said. “I wouldn’t be surprised if they also ensured that their interests were advanced outside of government, with legislators on all sides of the chamber.”
He added, “I want to assure the senators that compliance with the Lobbying Act and all matters of ethical compliance by ministers and their staff are vigilantly monitored.”
Jeremy Broadhurst poses for a photo at Liberal headquarters in Ottawa, Friday May 29, 2015. Adrian Wyld / THE CANADIAN PRESS
Jeremy Broadhurst
Long-term Liberal party member Broadhurst now sits as chief of staff for Global Affairs Canada and has been described by Parliament Hill colleagues in the past as the “PMO’s de facto No. 2.” Broadhurst was key in assembling Ignatieff’s staff. He acted as deputy chief of staff in the PMO until January 2017.
In an article published by The Hill Times newspaper in 2016, Marlene Floyd, a former director of operations and outreach for Justin Trudeau, offered glowing praise for Jeremy Broadhurst.
She said Broadhurst is “invaluable in the PMO. He helps them deliver. He is delivery-oriented: He takes policies and initiatives and ideas that are initiated by them and he helps drive them through the organization.”
A spokesperson for Global Affairs said Broadhurst had not met with former colleagues in his capacity as chief of staff.
“Mr. Broadhurst has not met with these individuals as chief of staff to the foreign minister,” the spokesperson said. “As you will know, lobbyists are responsible for declaring any meetings they take with public office holders. The commissioner of lobbying does have the authority to ask present and former designated public office holders to confirm the accuracy of monthly communication reports submitted to the Registry of Lobbyists. Mr. Broadhurst has always co-operated fully with such requests.”
Marlene Floyd. Caroline Phillips / OTTwp
Marlene Floyd
Floyd, a member of the Liberal party for more than 20 years, became national director of corporate affairs for Microsoft Canada in March 2016.
She is listed as a lobbyist for Microsoft “whose lobbying activities represent 20 per cent or more of their duties,” according to the Office of the Commissioner of Lobbying of Canada.
Floyd is intimately tied to the party and prime minister Justin Trudeau. Back in 2014, when she was Trudeau’s director of operations and outreach, she was attempting to arrange a meeting between him and then-Democratic presidential candidate Hillary Clinton. (The emails were leaked online by hackers who notoriously broke into the personal email of Clinton’s campaign chairman John Podesta in 2016.)
According to records from the lobbying commissioner, Microsoft has held at least 45 meetings with federal officials, including the prime minister, since Jan. 1, 2017. It’s unknown whether Floyd attended some or any of those meetings. That’s because federal lobbying regulations do not require the names of everyone attending a meeting with government officials to be disclosed. A company only needs to 1) disclose that its representatives met with government officials 2) list one member of its delegation and 3) provide a brief synopsis of the discussions that were held. That means individuals could attend numerous meetings without having their names mentioned in lobbying records.
Floyd did not return requests seeking comment. Her employer said it strives to meet all regulatory requirements placed on lobbying.
“Both Microsoft as a company, and Ms. Floyd personally, take compliance seriously and abide by all rules and regulations set out by the Office of the Commissioner of Lobbying,” reads the statement, which was sent in an email.
Kevin Chan OTTwp
Kevin Chan
Chan, who recently appeared before a committee in Ottawa in his capacity for Facebook, is another longtime Liberal, who is also mentioned in Ignatieff’s memoirs.
Ignatieff wrote that Chan, “gave up a promising career in the privy council office to write policy for me.” Chan was a policy director for the former Liberal leader. Today, he is Facebook’s Canadian head of public policy.
In his fiery exchange before Parliament, Chan acknowledged that he has been taking meetings with senior government officials. He said he did not believe he was required to report them.
Chan has been tasked with helping Facebook to navigate through the Cambridge Analytic’s debacle, which has sparked an inquiry by the Office of the Privacy Commissioner of Canada. Chan was the representative from the social media giant who spoke in defence of the company before a parliamentary committee on April 19.
One line of questioning that members of Parliament focused on was, despite having been with Facebook since 2014, and having taken several meetings with senior Liberal staff members and members of parliament, why had Chan not registered himself with the Office of the Commissioner of Lobbying Canada?
New Democrat MP Charlie Angus pressed the issue, pointing out many meetings with senior cabinet members, including Morneau.
During a tense exchange, Chan insisted his meeting with Morneau strictly involved him showing the minister how to broadcast his budget speech on Facebook.
“This question does go to the heart of the company’s integrity and, quite frankly, my integrity personally — so, I appreciate the opportunity to address this head-on, if I may,” Chan said. “To be very, very, very clear: The meeting you’re referring to with minister Morneau, again, with all due respect to all parties involved, his office reached out to Facebook. He wanted some advice on how to do Facebook Live for his budget speech.”
Angus responded by arguing that Chan’s role as the company’s leading public policy person in Canada means he’s in charge of engaging with government on a wide range of business issues that affect Facebook, which has 23 million users in the country and more than two billion worldwide.
“I mean, my light bulb breaks, I don’t call the head of General Electric to come and fix it, and yet, you show up to help him figure out how to get more ‘likes,’” said Angus, who insisted Chan has “enormous access” to the Liberal government. “Isn’t that a waste of your time?”
Chan replied: “If you play it out that way, that is what I spend my time doing, sir. I’m proud of it.”
To reinforce Chan’s prominence, during a meeting in the fall, the CRTC asked the Department of Canadian Heritage to provide names and contact information for “key personnel” at various tech companies, including Facebook. The department recommended the commission contact Chan.
Chan’s comments in Ottawa sparked a formal complaint with the Office of the Commissioner of Lobbying of Canada by activist group Democracy Watch, to determine whether Facebook has violated the Lobbying Act or Canada’s Lobbyists’ Code of Conduct.
“The actions of Facebook’s employee and its consultant lobbyists, including favours provided to federal Cabinet ministers and politicians, raise serious questions and an investigation is needed to determine if they have violated the federal lobbying law and lobbyists’ code,” said Duff Conacher, co-founder of Democracy Watch and adjunct professor of law and political studies at the University of Ottawa.
A search of the lobbying commissioner’s database, shows only three communication reports, indicating formal meetings between Facebook’s private consultants and federal officials, dating back to Jan. 1, 2014, the year Chan joined the firm.
Last week, Facebook released a statement saying it would register its officials with the Office of the Commissioner of Lobbying “soon.”
Chan did not respond to requests for comment.
However, speaking on background, a spokesman for Facebook said the company is committed to transparency. The spokesman said lobbying makes up less than 20 per cent of Chan’s overall duties, which falls within the allowable amount to avoid reporting meetings to the lobby commissioner’s office.
Facebook acknowledged it has taken meetings with Church, who formerly worked with Chan in Ignatieff’s offices. However, despite meeting with Finance Minister Morneau, Facebook said it had not met with Maksymetz, another former Ignatieff team member, who, until last month, was Morneau’s chief of staff. It said it has not met with Broadhurst.
Lindsay Doyle, who recently became manager of public policy and government relations at Google Canada. Caroline Phillips / OTTwp
Lindsay Doyle
Lindsay Doyle, who worked in Ignatieff’s office between December 2008 and 2009, was recently hired as manager of public policy and government relations at Google Canada. Doyle is registered as a lobbyist for Google. She is a longtime Liberal supporter who has appeared on panels as a representative of the party. Prior to the appointment at Google, Doyle worked as a consultant for well-known lobby firm Summa Strategies Canada, where she lobbied on behalf of a number of companies, including Google.
She worked as a lobbyist for Google as early as November 2016, when she worked for consulting firm Summa Strategies. She was registered as arranging or “expects to arrange” meetings with federal departments including Canadian Heritage, Finance and the PMO.
Google Canada’s head of communication’s and public affairs, Aaron Brindle, confirmed that Doyle has lobbied on behalf of Google in the past. He said Google is very careful to meet Canada’s lobbying requirements and said Doyle “has not attended meetings concerning Google business” with Church, Broadhurst or Maksymetz, the former chief of staff to Morneau.
“Google’s team in Ottawa has been careful to ensure its meetings are carefully accounted for in the lobbying registry. Technology is a huge part of the current policy discussions in Ottawa, and it will be for a long time. We think it is important to have a strong voice in the debate and help policymakers understand our business,” Brindle said.
Doyle did not provide comment.
There are no records to suggest that Doyle met with other former Ignatieff staffers on behalf of Google. However, a communication report dated Feb. 9, 2016 records a meeting between Doyle and Church on behalf of another client she was representing at Summa. Another report filed March 3, 2016, shows a meeting between Doyle and Maksymetz on behalf of a third client for whom she was also lobbying.
According to reports filed with the lobbying commissioner, while Doyle did not meet with Maksymetz directly on behalf of Google. She did hold meetings with senior staff at Finance Canada, where Maksymetz was chief of staff, on behalf of Google as late as August of last year.
Google has had a total of at least 60 meetings with senior government officials, including the Prime Minister’s Office, since August 2016.
Doyle lobbied for Google at the same time Church, who is now chief of staff at Canadian Heritage, was working for the search engine giant. It’s not clear whether any of Doyle’s duties as manager of public policy and government relations overlap with those that Church was responsible for as Google’s head of communications and public affairs, prior to her departure at the company in 2015.
Facebook photo of Louis-Charles Roy, with Justin Trudeau. OTTwp
Louis Charles Roy
Louis Charles Roy, meanwhile, worked in the Ignatieff office between April 2009 and September 2010.
Today a senior consultant in government relations at lobby firm Proof Strategies, he is now registered as an active lobbyist for online streaming service Netflix. According to his registration, Roy will “engage in discussions around the Telecommunications Act, Broadcasting Act. In particular, discussions will take place around new entrants in the market, applicable regulations and policies such as the Convergence Policy, the CRTC’s Net Neutrality framework and the CRTC’s New Media Exemption Order.” The registration said Roy has arranged or expects to arrange meetings with Canadian Heritage and the PMO, among other government departments.
In one meeting, which was posted to the Lobbying Commissioner’s website on May 15, 2017, Roy met with Heritage Minister Mélanie Joly and her chief of staff Church — also a former Ignatieff staffer.
Roy did not respond to questions about his ties with the federal Liberal party. However, Greg MacEachern, senior vice-president of government relations for Roy’s employer, Proof Strategies, and another registered lobbyist for Netflix, said, that “as required by law, all of our meetings are registered with the Office of the Commissioner of Lobbying and viewable to the public on that office’s website.”
Netflix has met with senior government officials, including the Prime Minister’s Office, 23 times since January 2017.
vpilieci@postmedia.com
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Obama’s Treasury nominee
November 24, 2008 in Barack Obama, Economy, Obama, white house | Tags: American International Group, Argentina, Barack Obama, Bernanke, Bill Clinton, Brazil, Congress, Democratic Party, Depression, Dow Jones, Dow Jones Industrial Average, economic team, Fed governor, financial crises, Geithner, Hank Paulson, Kevin Warsh, Lawrence Summers, Lehman Brothers, Mexico, New York Fed, Paulson, Recession, Thailand, Timothy Geithner, Treasury nominee, Treasury Secretary, Wall Street | Leave a comment
Timothy Geithner is a seasoned crisis manager with a temperament to match that of Barack Obama
STOCKMARKETS soared on Friday November 21st when investors learned that Barack Obama would nominate Timothy Geithner as his Treasury Secretary. That might seem odd. The president of the Federal Reserve Bank of New York was already a favourite for the post. And he brings no magical solution to the financial crisis: he has been battling it for over a year, with no end in sight.
The 494-point (6.5%) jump in the Dow Jones Industrial Average is more a statement about investors’ anxiety over the unsettled state of economic policymaking. News of the Treasury nominee holds out the prospect of a more coherent and forceful approach to the crisis. The current treasury secretary, Hank Paulson, is reworking the $700 billion bail-out plan on the fly, policymakers are struggling over a new approach to foreclosures, the status of the mortgage agencies, Fannie Mae and Freddie Mac, is in limbo, and Congress has just sent the carmakers, teetering close to insolvency, home empty handed. The two months before Mr Obama is sworn in seem like an eternity.
Investors were also relieved that their darkest fears of a Sarah Palin-like shock announcement did not come to pass and that Mr Obama, as in his other important appointments, has chosen ability over connections. Mr Geithner does not know Mr Obama well and has no notable ties to the Democratic Party. But for this cabinet post more than any other, an overtly political appointment would have been corrosive to investor confidence.
Assuming he is nominated Mr Geithner brings two crucial qualities. First, he represents continuity. From the first days of the crisis last year, he has worked hand in glove with Ben Bernanke, the Fed chairman, and Mr Paulson. He can continue to do so while awaiting confirmation. If Citigroup, for example, needs federal help, Mr Geithner will be involved. An unknown when he joined the New York Fed in 2003, he is now a familiar face to the most senior executives on Wall Street and to central bankers and finance ministers overseas.
Second, he represents competence. He has spent more time on financial crises, from Mexico and Thailand to Brazil and Argentina, than probably any other policymaker in office today. Mr Geithner understands better than almost anyone that in crises you throw out the forecast and focus on avoiding low probability events with catastrophic consequences. Such judgments are excruciating: do too little, and you undermine confidence and generate a bigger crisis that needs even bigger policy action. Do too much, and you look panicked and invite blowback from Wall Street, Congress and the press. At times during the crisis Mr Geithner would counsel Mr Bernanke on the importance of the right “ratio of drama to effectiveness”.
Mr Geithner looks a lot younger than his 47 years. He skateboards and snowboards and exudes a sort of hipster-wonkiness, using “way” as a synonym for “very” as in “way consequential” and occasionally underlining his point with the word “fuck”.
In temperament he seems similar to Mr Obama: he is suspicious of ideology, questions received wisdom
In normal times, risk aversion damps economic cycles; in a crisis, it accentuates them, leading to withdrawn credit, evaporating liquidity, margin calls, falling asset prices, and more risk aversion. “The brake becomes the accelerator,” as he puts it. Indeed, although he worked alongside Mr Paulson on the crisis, he has at times advocated a more aggressive approach. For example, news reports say that he was not comfortable with Mr Paulson’s decision to take public money off the table in the ultimately unsuccessful effort to save Lehman Brothers. He has not always got it right: he was the most important architect of the original bail-out of American International Group, an insurer, which in time has proved flawed, requiring significant amendment.
Mr Geithner looks a lot younger than his 47 years (though not as young as he did before the crisis began). He skateboards and snowboards and exudes a sort of hipster-wonkiness, using “way” as a synonym for “very” as in “way consequential” and occasionally underlining his point with the word “fuck”. In temperament he seems similar to Mr Obama: he is suspicious of ideology, questions received wisdom, likes a competition of ideas and is keenly aware of how uncertain the world is.
Mr Geithner learned about crisis management as an aide to Lawrence Summers who rose to Treasury Secretary under Bill Clinton. Mr Summers was the other candidate for the job under Mr Obama, and his appointment would probably also have been greeted enthusiastically. He will reportedly join the administration in a White House advisory role.
Mr Geithner leaves a big hole; the New York Fed president is by tradition the financial system’s go-to crisis manager, and that job has never been more important in the modern era than it is now. A probable candidate to succeed him is a Fed governor, Kevin Warsh. Though young (he is just 38) he has been a central player in the crisis thanks to his extensive contacts in the financial world and closeness to Mr Bernanke, who puts great store in Mr Warsh’s feel for politics and markets (see our recent blog post). That appointment will be made by the board of the New York Fed.
Mr Geithner faces a huge job. He will have critical decisions to make on whether to enlarge or alter the $700 billion Troubled Asset Relief Programme, what sort of firms will qualify for its money, whether and how to bail out the carmakers, what to do with the flailing mortgage agencies, Fannie Mae and Freddie Mac, and how to deal with countless other chapters in the continuing crisis. Unlike Mr Summers he is not an economist and brings no expertise to many of the big economic-policy questions that the Obama administration will confront such as health care, fiscal policy and taxes, even though he will be the primary spokesman on the administration’s economic policies.
He is a quick learner: within a year of joining the New York Fed he could debate the intricacies of monetary policy with academic experts. But he will join an administration rapidly filling up with heavyweights on economic policy, not least of them Mr Summers. Indeed, one of the big questions of the new team that Mr Obama is expected to unveil on Monday is just how Mr Summers, a brilliant but intimidating and sometimes abrasive figure, will fit in.
Mr Obama is assembling a formidable economic team. With the economy perhaps on the precipice of its worst recession since the Depression, he will need it.
Source: Economist
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Background Briefing by a Senior Administration Official to Journalists Traveling with Vice President Biden
7:27 P.M. (Local)
SENIOR ADMINISTRATION OFFICIAL: So this is on background, senior administration officials.
SENIOR ADMINISTRATION OFFICIAL: Can I just start by I think clearing up something that's very important to understand because I think there’s been some misunderstanding, and that's reflected in some of the early stories we’ve seen? There is no discussion, no plan, no thought of U.S. troops returning to Iraq.
The discussion today regarding U.S. training in Iraq is something entirely different, and let me explain what we’re talking about. It’s already agreed that as we do in embassies around the world, we will have and we, indeed, already have what’s called an Office of Security Cooperation. And its purpose is to help Iraqis acquire and then learn how to use military equipment that they buy from the United States. And in Iraq that office will have -- and these people are under the authority of the ambassador -- but it will include about 157 people assigned to the embassy, some of whom are military. And then it will also include people who come in on an individual contract for two or three months at a time to again help the Iraqis train on the equipment they bought, and then they leave. And again, this is what we do in embassies around the world in countries where we have a military sales relationship, and that's already established and is up and running.
What we’re talking about going forward as possibilities of training beyond the Office of Security Cooperation includes things like the possibility of doing ongoing training of Iraqis outside of Iraq in other countries, integrating Iraqis into regional exercises, possibly rotational training where people could come in for a short period of time, but even that is unlikely. None of this involves the deployment of U.S. forces to Iraq to be stationed here. So I just want to make sure that that's clear because it seems like there’s some confusion about that based on some of the things that we’ve seen. And of course, I’m happy to take questions on that.
Let me just say a few things at the top and then open it to questions on anything. I think what you’ve seen today and what you’ll see tomorrow really is a pivotal moment. The Vice President’s visit marks I think an important moment in both the life of the United States and our relationship with Iraq. It’s the end of nearly a decade of war and the start of a new relationship with a sovereign Iraq.
And to sort of put this in perspective, more than a million American soldiers have come to Iraq since 2003. A quarter of Iraq’s population was born after 2003 and has only experienced in their short lives this conflict. And indeed, the country of Iraq has defined itself for more than 50 years basically in opposition to the West. And today what you witnessed with the meeting of the Higher Coordination Committee of the Strategic Framework Agreement is an Iraq that's seeking to build with the United States a comprehensive new relationship based on trade, education, culture, science, security and many other things, so this is really -- as the Vice President said repeatedly -- a promise kept, a promise fulfilled.
The President and Vice President came to office committed to ending the war in Iraq responsibly, and that's exactly what we’re marking now with the end of the military mission in Iraq and the start of this new relationship. And again, today’s meeting I think marked that transition very well and as you heard already lots has been achieved in these different areas, and there’s a very significant agenda going forward.
The Vice President today also held meetings with Prime Minister Maliki, President Talabani, Speaker Nujafi. They covered a broad array of issues in these meetings, including this transition to a civilian lead in Iraq for the United States, the security relationship going forward. They talked about the resolution of some of Iraq’s remaining international issues; its Chapter Seven obligations, including its relationship with Kuwait. They talked about regional issues including Syria, Turkey, for example. They talked about internal security, especially the need to keep the pressure on violent extremist groups, and they talked about outstanding political issues in Iraq including Arab-Kurd relations, hydrocarbons, et cetera. And of course, they discussed the Prime Minister’s upcoming visit to Washington where he will see President Obama.
All of this is very powerful evidence that the United States is not disengaging from Iraq, rather the nature of our engagement is changing from what has been a military lead to a civilian lead. We’ve moved, as the Vice President put it, from the security agreement that governed our military operations in Iraq to the strategic framework agreement, which is the basis for this comprehensive new relationship.
Let me end it there and invite any questions.
Q Can you talk a little bit about what they discussed on Syria and Turkey? Given what’s happening in Syria at the moment, a source a great concern for the Iraqis?
SENIOR ADMINISTRATION OFFICIAL: Yes, it is a source of concern and it’s understandable because -- and I don't want to over-characterize the Iraq position. You should really get that from them, but I think it’s been clear from comments that they’ve made in the past that they are concerned about the situation in Syria and sectarian conflict that spills over to Iraq and causes or helps spark that kind of tension here.
One, we don't see any signs of that actually happening in Iraq. But two, to the extent that's a concern what the Vice President said is the source of instability in Syria right now is President Asad. And if he is allowed to continue killing his own people then there is a danger that what’s happening in Syria does turn into sectarian conflict, exactly what the Iraqis fear. And so the answer to this is to see that President Asad follows through on the calls of his own people and the international people to leave office.
Q But if Asad stepped down, do you think the tensions and the factional splits that are coming to the surface now are going to just die down? I mean the cat’s kind of out of the bag there.
SENIOR ADMINISTRATION OFFICIAL: Look, you can't know -- no one can know for sure what’s going to happen. What we do know is that what is causing these tensions to come to the surface now is the fact that there is a government in place in Syria that is killing its own people on a daily basis, and that has to stop. That we know. And beyond that you can't predict. All you can do is know what the basis of the situation now is a government that's killing and repressing its own people. That is the cause of instability in Syria.
Q Can -- go back to the troops for a second. Prime Minister Maliki said no doubt there is a role for U.S. troops in providing training for Iraqi forces. As far as you can read into what he’s saying is that the limited definition that you’re talking about? Or did that strike you as a more broad interpretation of what might be possible --
SENIOR ADMINISTRATION OFFICIAL: It’s the limited definition of what I talked about earlier. Again there is no discussion, no contemplation, no thought of returning U.S. troops to Iraq. But it was exactly the opposite. What the Vice President said repeatedly, what we have said repeatedly is that we’re making good on the commitment to remove our troops from Iraq by the end of this year as we promised to do. That's what we’re doing.
And so when the -- when the Prime Minister talks about a training relationship, he’s talking about these limited functions that I talked about earlier, that is the training that's already been agreed to as part of the Office of Security Cooperation to help Iraqis acquire and learn how to use American weapons systems and the possibility -- none of which is agreed -- but the kinds of things we’re discussing about ongoing training outside of Iraq, integration into regional exercises, technical assistance and expert level assistance on things like counterterrorism intelligence which can be done by people who are assigned to the embassy working with Iraqis. But nothing about redeploying U.S. forces to be stationed here to train Iraqis. That is not part at all of any discussion.
Q To what extent did Iran come up today? And can you give me a sense for what message the Vice President may have brought relative to Iran’s role and whether Maliki said something -- anything to you about the role he saw Iran playing?
SENIOR ADMINISTRATION OFFICIAL: Yes, Iran was discussed in -- I think it came up in most of the meetings. The Vice President made clear something that we’ve made clear repeatedly which is, one, we fully expect Iraq to have a relationship with Iran. There’s a long border and a long history. And that is fully understood. But what is not acceptable and not understood would be to in any way allow Iran to use our presence in Iraq as a target.
We’ve committed in the past not to use Iraq as any kind of staging ground to act against other countries. That would include Iran. Reciprocally, it is fully our expectation that the government of Iraq not allow Iraq to be used as an area to target U.S. personal. And so we were very gratified this summer when -- after there had been an uptick in militia attacks against U.S. personnel that Prime Minister Maliki had his forces go on the offensive in Maysan.
Also the Iraqis told Tehran that they had to stop their support for extremist militias and that Iraq considered an attack on Americans in Iraq to be an attack on Iraq and its own sovereignty. And we’ve seen since a significant decrease in these actions. But that's something that needs to be sustained going forward, and so there was discussion of that.
Q Did they talk about air support for Iraq --
SENIOR ADMINISTRATION OFFICIAL: Air support in what sense? I’m sorry --
Q Like Iraq would have (inaudible) --
SENIOR ADMINISTRATION OFFICIAL: Oh, well, one -- yes, one of the things they talked about was the fact that Iraq is buying American F-16s.
Q (Inaudible.)
SENIOR ADMINISTRATION OFFICIAL: Yes, it will take time, but we will have again as part of the Office of Security Cooperation, American experts here to help Iraq acquire those planes an train on them. Before that -- this was not discussed, but there may be things that can be done before that regionally and outside of Iraq to build up Iraqi capacity in the air, but there was no discussion of that today.
Q Over the short-term how can Iraqi air space be defended -- lack of fighter aircrafts, surface-to-air missiles, et cetera?
SENIOR ADMINISTRATION OFFICIAL: Well, in the first instance, it’s not at all clear to me where any threat -- external threat to Iraq is coming from. The security challenges in Iraq now are internal, and it’s our assessment that Iraqi security forces are very much capable of dealing with those threats. We have -- as the Vice President said today, we have spent many years and many resources helping Iraq build up its capacity of its security forces -- army, police and others and special forces. And they’ve demonstrated significant effectiveness. I think it’s worth noting that while tragically Iraq continues to be plagued by violent incidents and extremist attacks, overall what is striking is that those incidents are at an historic low and have remained so for almost two years.
In 2007, 2008 at the height of insecurity in Iraq, there were about 1,600 violent incidents every week. Now there are fewer than 100 violent incidents a week, and so you’ve seen a more than tenfold decrease in violent incidents. And again, this has been constant over the last couple of years. And that's I think for two -- primarily for two reasons: one, because of the capabilities and capacities of the Iraqi security forces, but two, because politics has emerged as the basic way of doing business in Iraq. All of the major stakeholders are finding that they can protect their interests and advance their interests through the political process, and so that's extremely encouraging.
Q You mentioned hydrocarbons. Did the Exxon contract with the Kurdish regional government get discussed? And what can you tell us about that?
SENIOR ADMINISTRATION OFFICIAL: I don't -- I’ll ask my colleague. I don't recall that being discussed. Hydrocarbons were discussed, and we heard from the Iraqis today some confidence that the long-awaited hydrocarbons law would actually come up and be --
Q How many years has that been?
SENIOR ADMINISTRATION OFFICIAL: Yes, 2007 I think.
Q I was here.
SENIOR ADMINISTRATION OFFICIAL: What we heard today from a couple people was that it would come up to the Council of Representatives before the end of the year. Now hope springs eternal. This has been going on for a while, but there was some optimism expressed about the prospects of actually getting that done, and that would be a very significant step forward because what you see when you look at both the reality and the potential for oil production in this country is extraordinary but not yet realized. A tremendous amount of investment has already been made, but a much greater amount of investment still needs to be made if Iraq is to realize its potential.
And that investment while some of it’s happening is itself not going to be fully realized until there is certainty about the legal aspects of hydrocarbons. And if this law gets done and creates that kind of certainty, it creates a much greater prospect for the kind of investment that's needed to help Iraq realize its production capacity.
SENIOR ADMINISTRATION OFFICIAL: My colleague is right in terms of the necessity of the hydrocarbons law to really unlock this full potential. In the interim, over the last year, oil production has increased because some of the contracts that have been signed related to existing oil fields to improve their output, so it has gone up by about 500,000 barrels a day in the past year, and it’s anticipated to increase by another 500,000 over the next year.
So while this doesn't fully realize what Iraq is capable of here, it does show that some demonstrable progress has been made.
Q Can I just follow up on this? Exxon -- I mean the Exxon issue got a lot of attention. The central government actually threatened Exxon with sanctions, and it’s been asked about and talked about in a number of different venues. I’m just interested why you don't think it came up. I mean you obviously chose not to raise it, but then they chose not to raise it either. Is it because there was a desire not to get involved in what is a business negotiation?
SENIOR ADMINISTRATION OFFICIAL: You have to ask the Iraqis about that. From our perspective, this is a private transaction. We’re not in the business of telling companies what to do and what not to do. Obviously, when they ask us or consult with us, we lay out for them how we see the situation in a particular country, what the obstacles or concerns might be, but we’re not in the business of telling them what to do. They have to make their own decisions and their own judgments.
And again as to the Iraqi perspective, you’d have to ask them.
Q As you mentioned violence is down compared to the peak in ’06, ’07, but in the past six, seven, eight days, there’s been a number of fairly major attacks: 19 dead in Basra; at least 13, 14 in Taji, bombings in Abu Ghraib, Baghdad. It’s a fairly high tempo of significant attacks in recent days. What is your assessment of this? And is this kind of a last challenge to the U.S. here? Or how do you assess it?
SENIOR ADMINISTRATION OFFICIAL: A couple things. What we’ve seen in the past is particularly al Qaeda in Iraq is unfortunately able to conduct occasional spectacular attacks. And typically it takes it some weeks or even months between attacks to essentially rearm and be able to conduct another, so I think what we’ve seen in the last few days reflects another spasm from them.
Second, for sure there are groups that are -- that would like to create the impression through violent attacks now, create the narrative that they're responsible for chasing us out Iraq or forcing us to leave, which, of course, is fundamentally wrong. But that is probably an objective.
Again, what’s important to emphasize here is that these attacks are tragic. They're terrible. They take innocent Iraqi lives, which is why they're in such total revulsion in Iraq in all communities against the violent extremists.
But in the larger context, the trends remain as they’ve been for the last two years which is violent incidents remain at historic lows, and we don't see that changing.
Q Do you have any plans for the Iraqi (inaudible) --
SENIOR ADMINISTRATION OFFICIAL: Yes, we have several programs that would allow Iraqis to seek to immigrate to the United States, including programs for those who have worked directly with us. And so there are avenues for that. We are constantly looking at those programs to make sure that they are as effective as they can be. And obviously, we owe a tremendous debt of gratitude to people who put their lives on the line in very difficult moments to work with us and work for a better Iraq, so it’s something we’re constantly looking at and thinking about and making sure that we’re doing the best job that we can in meeting any demand that exists.
Q But it’s taking a long time --
SENIOR ADMINISTRATION OFFICIAL: Yes, these things --
Q (Inaudible) asking about myself. I’ve been waiting for two years.
SENIOR ADMINISTRATION OFFICIAL: And these programs across the board unfortunately when it comes to immigration take time. Again, we’re constantly looking to see if we can improve and move things more quickly. But these are -- as you know apparently from personal experience -- complicated matters, and we keep working on it.
Q Let’s go to Turkey. The Turks talked about creating a buffer zone potentially in northern Syria. What’s the administration’s view on the advisability of something like that?
SENIOR ADMINISTRATION OFFICIAL: I haven’t heard that, and I also don't want to get into non-Iraq-related subjects for now. So I’d leave that to Washington.
Q Ask a kind of a processy question?
SENIOR ADMINISTRATION OFFICIAL: Sure.
Q The Vice President talked about that there was going to be a sort of a joint defense and security coordinating committee under auspices of the higher committee. Why didn't that already exist? Or was it handled differently? And what significance does it have that a separate subcommittee is being organized?
SENIOR ADMINISTRATION OFFICIAL: I think to understand this committee it’s going to start up operations early next year as we transition into this new civilian phase. And this committee, just like all the others, is going to fall within this structure. And it will have civilian leadership. It will be led by State and Defense Department civilians, and so very much underscoring that the security and defense relationship will be much like it is managed with other countries with which we have normal relations and robust security and defense partnerships.
And so beforehand, you could say that those aspects were governed under the security agreement. With the expiration of the security agreement, as we go toward a more normal relationship, it’s going to come under the strategic framework agreement with this defense and security commission. Does that --
Q Yes, I think that makes sense.
SENIOR ADMINISTRATION OFFICIAL: I think it was deceptive today the way they announced it that it was something that they have launched when it was part of the process all along and just wasn’t -- is now coming into fruition because of circumstances.
Q Right. But with SOFA expiring you need to have some kind of a formal structure.
SENIOR ADMINISTRATION OFFICIAL: Because the strategic framework agreement always included a security relationship. That was part of the understanding of what a comprehensive relationship would be between the United States and Iraq. But as my colleague just said, up until -- or until December 31st that security aspect was governed by the security agreement, separate from the strategic framework agreement.
Q One of the things -- just to follow up something you said at the top, which was Arab-Kurd relations were raised. There’s been this concern about secession. What was sort of said on that in private discussions today that you can share?
SENIOR ADMINISTRATION OFFICIAL: Again, don't want to characterize what the Iraqis said. The Vice President in his meetings and in the many conversations he’s had over the months with Iraq’s leaders has continued to talk about the importance of resolving the outstanding issues in that relationship: the disputed -- boundaries; the status of Kirkuk; hydrocarbons also fits into an Arab-Kurd relationship; the integration of the Pesh Merga into the Iraqi security forces.
And by the way on the latter, there’s been -- there was some significant progress in that the central government has now agreed to put a significantly greater number of Pesh Merga on the security payroll, so that's encouraging. But this is just something that is a regular part of the conversation asking -- basically asking the Iraqis for their assessment of progress, outstanding issues and how they want to be handling these.
I should add that we’ve also had discussion and the Vice President talked to the head of the United Nations mission here. And one of the U.N.’s functions here is to help deal with those issues, so that was also part of the discussion.
Q I mean Salahuddin recently declared some degree of autonomy, which is potentially a flashpoint. Was that discussed in terms of a trigger?
SENIOR ADMINISTRATION OFFICIAL: It wasn’t, but the Iraqi constitution provides mechanisms for the various governments to form regions if they choose. There’s a whole process for that. So there are -- discussions about that come up from time to time as they have recently. But that's an internal Iraqi matter.
SENIOR ADMINISTRATION OFFICIAL: That's going to be it, guys. Thanks, guys.
END 7:55 P.M. (Local)
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‘Party’ to showcase 1000 Hangings in Iran Held at NYU by Human Rights Group
By Paul Miller • 04/29/15 10:49am
(Photo: Advancing Human Rights)
The scene outside New York University this morning is of a celebratory and sarcastic nature. A “massive party” is taking place to bring awareness to the Islamic Republic of Iran’s recent milestone of 1,000 hangings in the just the past 18 months.
Your party host, David Keyes, Executive Director of NYC-based Advancing Human Rights (AHR), a nonprofit human rights advocacy group, has set up the carnival atmosphere this morning to coincide with Iranian Foreign Minister M. Javad Zarif’s speech this morning at NYU.
Executive Director David Keyes (Photo: Liel Leibovitz)
“We’ll be symbolically renaming the cross-streets where the foreign minister will speak, ‘Majid Tavakoli Plaza’ in honor of the jailed Iranian student leader and ‘Jason Rezaian Plaza’ in honor of the jailed Washington Post writer,” Keyes explained in an email.
Adding to the mocking nature of the protest, AHR has festooned the area with balloons and Iranian flags. An ice cream truck, live music, and signs that read “Free political prisoners! Free ice cream!” and “Hang in there!” are part of the dark humor.
“If anyone deserves to be humiliated and punked, it is a regime that hangs gays, murders poets and tortures bloggers,” said Keyes. “Satire is a profoundly powerful tool against dictators as we saw with North Korea’s hysterical response to The Interview. Tyrants silence and jail satirists because they fear them.”
A satirical invitation was sent to U.N. Secretary General, Ban Ki-moon, inviting him to join the party.
H.E. Mr. Ban Ki-moon,
Excellency,
Iran has a rich cultural, national and religious heritage. Iranians also enjoy celebrating major milestones in our unique history. It is my privilege, therefore, to invite you to an exciting event marking a historic achievement. This [Wednesday], April 29, 2015, join us in celebrating 1,000 hangings in Iran (in the past year and a half alone)!
All Iranians have the right to be hanged, whether you are a poet that blasphemed or merely gay. There is no place for discrimination in our policy to hang the enemies of god. Men, women and children have all been jailed, tortured and asphyxiated at the end of a noose for their opinions and sexual identities.
We hope you will join our staff to mark this exciting milestone in Iranian history. The celebrations will be held from 9:15 to 10 a.m. at 60 Washington Square South, New York, NY 10012. Plenty of ice cream and fun for the whole family.
Please accept, Excellency, the assurances of my highest consideration.
M. Javad Zarif
Minister of Foreign Affairs of the Islamic Republic of Iran
This morning’s event is not the first time Mr. Keyes has confronted the Iranian foreign minister.
An October, 2013 encounter revealed that Mr. Zarif uses Facebook even though his government bans it. The Islamic Republic’s minister also claimed not to know who Iranian activist Majid Tavakoli was, when asked about his 2009 arrest for protesting Iran’s disputed presidential election.
This led to a social media firestorm that resulted in Tavakoli being released.
David Keyes offers his hand to the Iranian delegates. The man in the center of the photo is Abbas Araghchi, Deputy for Legal and International Affairs of the Ministry of Foreign Affairs of Iran. (Advancing Human Rights)
UPDATE: After Foreign Minister Zarif’s speech concluded, Iran’s deputy foreign ministers Abbas Araghchi and Majid Takht Ravanchi were confronted by Mr. Keyes. The “party” organizer congratulated the diplomats on their success hanging so many in such a short period of time and offered them ice cream to celebrate. The men, “clearly flustered,” according to Keyes, walked entirely around the block alone with the activist giving chase, holding balloons in the colors of the Iranian flag.
Speaking Farsi, Mr. Keyes proclaimed, “One day freedom and democracy would come to Iran.” As the men rushed into a car, he asked them to “say hi to Majid Tavakoli for me.” Mr. Keyes told the Salomon Center, “The diplomats snapped pictures of me from inside the car and sped off.”
Paul Miller serves as executive director of the Haym Salomon Center for American Jewish Thought. Follow him on Twitter: @pauliespoint.
Filed Under: Politics, News & Politics, Iran, NYU, protest, Parties, Advancing Human Rights, AHR
SEE ALSO: Political Elite Ask Trump to Address ‘Human Rights Abuse’ in Kuwait
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CAG elected Chairman of UN audit panel
Edited By Odishatv Bureau Published By Odishatv Bureau On Dec 8, 2011 - 4:36 PM
New Delhi: Comptroller and Auditor General of India Vinod Rai has been elected as the Chairman of the United Nations` panel of external auditors. The panel of independent external auditors carries out audits and reports periodically on the accounts and management operations of the United Nations, specialised agencies like WHO, WFP and WIPO and the International Atomic Energy Agency, the CAG said in a statement today.
Rai succeeds Norbert Hauser, who is the Vice-President of the Federal Court of Auditors, Germany. In addition, CAG Director General Jagbans Singh has been elected the chairman of the Technical Group of the panel.
The panel, which was formed through a resolution by the General Assembly in 1959, comprises individual external auditors who are the heads of supreme audit institutions of various countries. The panel members share experiences and methodologies on an ongoing basis to ensure uniformity of external audit practices throughout the United Nations system to the extent possible.
Much of the panel`s work is undertaken by the Technical Group, which is mandated to research and review specific topics of interest to the panel. The Technical Group reports to the panel on the topics reviewed and its recommendations at regular meetings of the independent audit body.
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Greeley, Windsor pact good s Friendly strategy to U.S. 34 development only way to go
Good boundaries make good neighbors.
In that spirit, both Greeley and Windsor recently signed an agreement over a portion of U.S. 34 to share the benefits and costs as the corridor develops.
Signatures were penned after nearly four years of negotiations, which were temporarily abandoned at one time or another by both sides.
But when all was said and done, the two municipalities realized the importance of compromise and sharing a stake in the future.
The highway section, which extends one-half mile north and south of U.S. 34 between Colo. 257 and Weld County Road 13, is destined to be an employment corridor filled with business parks and industrial operations.
Although Windsor rightfully wanted to hold tight to the land and reap the rewards of a thoroughfare strip that will surely be one of the most important gateways in Weld, helping each other in this endeavor was the right thing to do. And, it ensures Windsor’s presence in the area.
Greeley and Windsor each had to concede revenue for the agreement to move forward. But what they didn’t concede was a commitment to quality planning that will benefit the region for years to come.
While Windsor gave up future water rights to the area and 40 percent of the sales tax to Greeley, it solidified its hold on 100 percent of the property tax, which, as an employment corridor, is expected to be a healthy amount. Windsor’s growth, coupled with the need to maintain a quality school district, depends on property taxes staying in that community.
Windsor also will provide this corridor with sewer needs and both towns will pitch in to maintain Weld 17, between Weld 60 and U.S. 34, which originally was the sole responsibility of Greeley.
The Greeley-Windsor agreement also guarantees that one of the first developments slated for the area — a mega-auto mall at the corner of U.S. 34 and Weld 17 proposed by Champion Auto Group — will proceed smoothly with support from both entities.
The corridor also will have to be built following the agreement’s design standards, including landscaping and building appearances.
The effort put forth by Windsor and Greeley in this agreement is a testament that the better neighbors we are, the better place Weld will be for all its residents.
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Politicon
Ana Kasparian
Ana Kasparian considers herself too feisty for her own good, which is usually reflected in her passionate news coverage and analysis. Kasparian began her tenure with The Young Turks as a host and producer in 2007, and has contributed to the explosion of the show’s popularity as the largest online news program. Her honest coverage and dedication to truthful commentary was honored in the Forbes 30 Under 30 list in 2016 and in the Daily Dot as a Top Women of YouTube Prior to TYT, Ana has also served as a contributor on MSNBC, RT, and Pivot. In addition to co-hosting TYT’s main show, The Young Turks, she also hosts her own show, #NOFILTER, which airs live on TYT and as part of YouTubeTV’s daily linear TV programming.
Kasparian gets fired up when discussing the criminal justice system and education. She was awarded a Webby Award after appearing on the Sundance Channel’s “Dream School” where she successfully encouraged high school dropouts to finish their education. Other accolades include the 2015 Streamy Subject Award for News and Culture, 2015 People’s Voice Webby Award for Online News and Politics Series, 2011 People’s Voice Webby Award for “Best News & Political Series” as well as the 2009 “Best Political News Site” award.
Aside from being a regular op-ed writer for Raw Story, Kasparian has also written for the New York Times and Time.com. She has recently appeared at Politicon and OZY Fest, and as a guest on Left, Right & Center on Southern California’s flagship NPR affiliate KCRW. She also teaches journalism at California State University Northridge, the same school where she received her Bachelor’s in journalism and Master’s in political science.
It’s not all work and no play for Kasparian, who enjoys running, going to music concerts, rapping along to Drake when she’s alone in her apartment, and abandoning online shopping carts she fills with items she could never afford. She is the proud owner of a rescue dog named Charlie who has her wrapped around his little paws.
Politicon 2019 - October 26-27, 2019
Music City Center
201 5th Ave S, Nashville, TN 37203
Site by ICON
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'The Haunting of Hill House' Easter Eggs Tease Season 2
By Allison Schonter - October 19, 2018 12:39 pm EDT
Netflix’s The Haunting of Hill House may have ended its scares on a satisfying note, but several Easter eggs hidden in the Netflix horror series’ finale may have hinted at a second season.
Dubbed “close to a work of genius” by the King of Horror himself Stephen King, the Netflix original series, adapted by director Mike Flanagan from Shirley Jackson’s 1959 novel, has drawn praise and scares from fans and critics alike, and it is already being teased that there could be more in the future.
“There's a couple of Easter eggs at the end that allow it to [continue for a second season]. But they're very, very slight, they're not so obvious. Again it's [writer] Mike [Flanagan] being a genius. There's something in the background somewhere,” Luke Crain actor Oliver Jackson-Cohen told Digital Spy. “It probably feels like it closed a book but if you look closer it's very much not closed."
Michiel Huisman, who portrays the adult Steven Crain, confirmed Oliver-Jackson’s teasing of Easter eggs.
“I think I know what is referred to…That's part of what happens in the finale of this season,” he said. “It's also part of what explains a little bit of what has been happening to everyone that lived in that house for all those years. It sort of explains the power of the house."
Although neither commented on what those Easter eggs may be, there are a number of possibilities, including Trish’s comment that “fear and guilt are sisters," which could play out between Shirley and Theo in a possible second season. Poppy Hill's nursery rhyme, "The Grottan Murders,” which refers to the deaths of three generations of a single family, could potentially signal a time jump in the series, with a sophomore run shifting focus to Shirley’s now-adult children.
Along with potentially setting up a second season, Flanagan revealed that The Haunting of Hill House contained Easter eggs to his other works, including Oculus.
“I always love to do that stuff. In my head, all of these things take place in the same world, and so that’s really fun for me to try to sneak anything in,” he told Thrillist. “I think fans of Oculus will definitely find stuff to spot. In general, fans of other movies I did prior to this will see at least one familiar cast member.”
That familiar cast member is the adult Theodora Crain, portrayed by Kate Siegel. Siegel has taken on the lead role in a number of Flanagan’s previous works, including 2016’s Hush, 2016’s Ouija: Pure Evil, and Netflix’s 2017 adaptation of Stephen King’s Gerald’s Game.
The Haunting of Hill House is available for streaming on Netflix, along with Flanagan’s films Hush and Gerald’s Game. Flanagan’s next venture into horror, an adaptation of Stephen King’s The Shining sequel, Doctor Sleep, is set to premiere in theaters on January 24, 2020.
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2009-2010 Previews -- Defensemen: Shaone Morrisonn
Shaone Morrisonn
Theme: “Success is like reaching an important birthday and finding you're exactly the same.”
Audrey Hepburn wasn’t much of a hockey player, but her quote is a faint hint at this being a contract year for Shaone Morrisonn. This is the second year Morrisonn will have been playing on a one-year contract, last year as a product of an arbitration ruling, this year signing a one-year deal in advance of arbitration. You can interpret how that might play out in a couple of ways. One, Morrisonn could have the sort of year that a lot of guys have leading up to a new contract – the sort of year they’ll look back on and say, “that was a helluva year,” whether he re-signs with the Caps or not. Or, he could mark time, play out the string, and play all year with the intention of moving on in July after this season.
There has been a sort of “sameness” to Morrisonn’s stay with the Caps. Plug him in when the season starts, watch him play 75 or so games, see him get a couple of goals, 10 or so assists, and he provides adequate at times, very good at other times defense. But what Morrisonn saw last year was his average ice time pulled back. In his first three full seasons with Washington, Morrisonn averaged over 20 minutes a game (averaging 20:39 a game). Last year, he averaged 17:57 and was seventh on the team among defensemen (30 games minimum) in even strength ice time (he was third in each of the previous three years).
Allegations of incipient cannibalism aside, Morrisonn has seen his penalty minutes drop in the last couple of years, and he dropped a bit from his high perch atop the Caps minor penalty rolls among defensemen (first or second in his first three full seasons with the Caps), ranking third in minors taken in 2008-2009. Penalties figure oddly in Morrisonn’ year last year in that of the 30 minors he recorded, eight of them were for interference. But it was a slow, or at least something of an indifferent start to the year that found Morrisonn spending more time in the penalty box. He was whistled for at least one penalty in seven of the first nine games of the year (eight minors for 16 minutes), half of the penalties he earned being for interference. His was an undisciplined (some might call it lack of effort ) sort of performance. He was much more disciplined late, earning only seven minor penalties in his last 22 games.
Another somewhat odd part of Morrisonn’s year last year was the difference between his performance against Eastern Conference teams and those in the West. He was 3-9-12, plus-9 in 55 games against the East, but only 0-1-1, minus-5 against the West in 17 games. He had similar disparity in the 2007-2008 season (0-8-8, +7 in 66 games against the East, 1-1-2, -3 in 10 games against the West). That might be viewed as a good thing, as long as such a difference is going to manifest itself. OK, guys…your turn.
Fearless: Morrisonn finished a lot stronger in the second half than his first half performance. Before the All-Star Game, he was 1-3-4, minus-2, with 32 PIMs in 38 games. After the break, he was 2-7-9, +6, with 36 PIMs in 32 games (although 15 of those PIMs came in a single game against Florida on February 7th). One would hope that carries over into this year.
Cheerless: Cuz? What about that playoff finish? 0-1-1, minus-5 in the last six games of the Penguin series. He was on the ice for nine of the 20 even strength goals the Penguins scored in those six games, not what one would expect of a defenseman whose forte is, well, defense (the odd part is that he was on the ice for only one of the nine power play goals the Penguins scored in those last six games).
Morrisonn will turn 27 in December; one would think he is now entering his prime playing (not to mention earning) years. He has an opportunity here that can benefit both Morrisonn and the club. If he can put together a season that looks like the second half of last year (with a sprinkling of the sort of penalty killing effectiveness he displayed in the Penguin series last spring), it could only be good news for the Caps, and Morrisonn will be in line for a larger pay day (unfortunately, that could price him out of the Caps’ comfort range). He certainly has that sort of ability – he was the Caps’ shut down defenseman for his first two seasons and was the policeman patrolling the back end as partner Mike Green was developing his offensive side. And on a team as bad as the Caps were in the 2005-2006 season, he was the only defenseman who played more than half the season’s games and has a “plus” rating (plus-7, best among Caps defensemen). But Morrisonn is also prone to taking the odd penalty here and there. His consistent season results cover a bit of inconsistency within seasons. This year, sameness wouldn't be bad, but it would be nice to see some of the potential he showed in his first two years here that he hasn't seemed to quite reach.
78 games, 1-11-12, +8
Posted by The Peerless at 11:34 AM 1 comment:
Labels: 2009-2010 previews, Shaone Morrisonn
2009-2010 Previews -- Defensemen: Milan Jurcina
Milan Jurcina
Theme: “International arbitration may be defined as the substitution of many burning questions for a smoldering one”
That quote from Ambrose Bierce’s essay on arbitration focused on economics, and that was the summer of Milan Jurcina. In this instance, it was his winning an arbitrator’s award of $1.375 million to skate for the Capitals in 2009-2010. It isn’t the sort of award that will break the bank, but it does shine something of a brighter light on Jurcina coming into the season. And if one turns that light on Jurcina’s performance with the Caps, the two words that come to mind are, “not bad.” For instance, his 2008-2009 numbers improved over the previous season’s results in goals (from one to three), assists (from eight to 11), points (from nine to 14), and hits (from 151 to 157). On the other hand, he tied for seventh among all defensemen in the NHL in penalties taken-per-60-minutes at 5-on-5 (50 games minimum). Of the 34 minor penalties he took, 23 of them were of the “obstruction” variety (holding, hooking, interference, tripping). And, he averaged one giveaway for every 25 minutes of play last season. This doesn’t approach the Mike Green level of giveaways, but then again, Jurcina doesn’t often have the puck in an offensive situation.
Subjectively, Jurcina should have more potential than, say, John Erskine. But his production suggests another defenseman whose time might better be “managed,” so as to avoid speedy teams that can exploit his propensity to take those “obstruction” sorts of penalties. What he is, is inconsistent. That displays itself in the nature of the competition he faces. In 29 games against the seven other teams in the East that made the playoffs last year, he 0-1-1, minus-4. In 32 games against the seven teams that didn’t make the playoffs, he was 2-7-9, plus-5. OK, so he did better against weaker teams. But what of those games against playoff teams? If you look closer, Jurcina compiled a rather ghastly 0-0-0, minus-6 in four games against the Rangers. But in the playoffs, he was a much more respectable 1-0-1, plus-4 in seven games against the Blueshirts. That he seems capable of so much more makes “not bad” somewhat infuriating. You guys have anything to add?...
Fearless: Jurcina’s role on this team has changed quite a bit in the not quite three full seasons he’s spent with the club. In his first year, after arriving from Boston, he averaged more than 23 minutes of ice time a game. That has since dropped to less than 17, and last year a shade more than 16 minutes. More to the point, his special teams ice time has shriveled to just about nothing. He averaged 5:35 in special teams ice time in his first year. Last year, that dropped to 1:02. That’s a reflection of two things that might be mirror images of one another. The first is the growth and improvement of defensemen around him (Mike Green and Jeff Schultz from within, Tom Poti from the outside). The other is that Jurcina’s game does not seem to have progressed.
Cheerless: There’s another way to get at this, cuz. Ask yourself, “does it matter?” Jurcina took at least one penalty in 30 games last year. The Caps were 17-10-3 in those games, a 101 point pace. He was off the PIM register in 49 games, and the Caps were 31-13-5, a 112-point pace. You could say that the difference was in having to endure extra power plays, as opposed to Jurcina providing a positive influence in those games in which he didn’t deprive the Caps of his presence on the ice. What he has been is durable. No Caps defenseman has played in more games the last two years than has Jurcina (154). But cuz?...if you really want to save yourself some time, just read Japers’ mock arbitration.
The Caps defensive squad has gone – and is going – through a number of phases the last few years and in the next few years to come. Coming out of the lockout, the Caps lacked for talent on the blue line on the parent squad, having only selected Mike Green and Jeff Schultz in the 2004 draft. In that first post-lockout year, the talent was really thin, unless Bryan Muir and Mathieu Biron are your cup of tea. The next year, the Caps dipped into the free agent market to grab Brian Pothier, and they picked up Jurcina in trade. Still, it was a squad thin in talent.
The following season constituted the next phase, Tom Poti was brought on board, Green emerged as an offensive force, and Jeff Schultz stepped up as a defenseman with some upside. Brian Pothier would have been a mainstay, but played in only 38 games because of injury. Jurcina adopted a somewhat lesser role in this scenario. Last year was similar in that Green, Poti, and Schultz, when healthy (they missed a combined 62 games), assumed important roles. Jurcina had much the same role as in the previous year – almost entirely an even-strength skater, usually against the lower half of the forward lines of opponents.
This phase might be coming to an end as youngsters Karl Alzner and John Carlson emerge to join the likes of Mike Green and Jeff Schultz on the blue line. For players such as Jurcina (and Shaone Morrisonn, Brian Pothier, Tom Poti, and John Erskine) roster spots will be subject to more competition. Does that augur an exit for Jurcina after this season? As much as anyone, it’s up to him. The “smoldering question” is can he be more consistent, avoid the odd obstruction penalty, chip in a little more offense, perhaps, and improve his chances of having a spot on the 2010-2011 squad?
65 games, 2-7-9, +2
Labels: 2009-2010 previews, Milan Jurcina
2009-2010 Previews -- Defensemen: Mike Green
Theme: So… what have you done for me lately?
Record-setting goal scorer among defensemen, first-team NHL all star, runner-up for the Norris Trophy. You’d think that on the heels of such a season, such a player would be hailed as one of the top two or three defensemen in the NHL.
Well, not these days. Mike Green is given little better than an even chance to make his country’s Olympic hockey team, and there are whispers – ok, shouts in some quarters – that he’s less of a defenseman and more of a fourth forward.
That’s what a month in the spring will do. Despite finishing the regular season as the league’s top scoring defenseman in goals (31), power play goals (18), and points (73); despite finishing the season fifth in plus-minus among defensemen (while playing in only 68 games); despite finishing tied for third among defensemen in game-winning goals; despite finishing with more goals and points in a season than Scott Niedermayer has ever had in his career, more goals in a season than in any in the career of Nicklas Lidstrom, and more points in a season than in all but one season of Lidstrom’s career, no Capital seems to have more questions attached to his outlook for the upcoming season than does Mike Green. And that is the result of a month of playoff games last spring in which he was 1-8-9, -5, in 14 games, and didn’t have a goal in his last eight games (tied for his longest drought of the season). Worse, no defenseman in the playoffs had more giveaways than the 25 that Green had in only those 14 games.
That finish was a sour ending to a fine season, and it seemed to validate the view held by some folks that Green simply isn’t that good a defenseman. Statistically, he is not as bad a defenseman as some would assume. His plus-24 was best among Capitals defensemen (almost twice as good as Jeff Schultz’ plus-13). He had the highest Corsi rating on the team and was third best in goal-against-per-60-minutes (5-on-5) while facing the third highest quality of competition on the club (minimum 30 games played), according to behindthenet.ca. Green’s problem is not so much “half-court” defense as it is another problem, one already hinted at – turnovers. He finished second among NHL defensemen in giveaways last season. That makes for a lot of puck-chasing transition defense, which really isn’t the sort of thing the Capitals are going to be successful in executing if they – including defensemen like Green – are pressing their attack at the other end.
Part of the problem Green has is one that a point guard has in basketball – when he’s on the ice, he’s spends more time than others carrying the puck up ice. He is going to have more opportunities, for lack of a better word, for turning the puck over. But the fact remains that unless he can improve that aspect of his game, he – and the Capitals in general – are going to struggle defensively, and Green is going to be seen as a somewhat one-dimensional “offensive” defenseman, not the standard for two-way defense that Niedermayer and Lidstrom represent.
Fearless: If you drill into that giveaway number, the comparison of Green to Niedermayer and Lidstrom becomes even starker. Lidstrom averaged one giveaway for every 42 minutes of ice time last year, Niedermayer one in every 30 minutes. Green averaged one every 18 minutes. In the playoffs, that was one giveaway every 14 minutes. The silver lining here is that we’re making comparisons to two guys who have already had their plaques made for the Hockey Hall of Fame; we’re just waiting for the induction ceremonies down the road. And Green won’t turn 24 until the second week of the season. Lidstrom came into the league as a fully-formed, productive defenseman at both ends, but he might be among the top five defensemen ever to play in the NHL. Niedermayer wasn’t “Niedermayer” until perhaps his sixth or seventh full season. And if defensive defensemen take a while to mature, so should it be expected that the defensive side of Green’s game should be the last part of his repertoire to mature. He is, now, the best offensive defenseman in the game.
Cheerless: I was cruising the Interweb (“Internet,” doofus) and saw an article by this Pierre LeBrun guy, and he said this about Green and the playoffs… “There were questions about Green's fitness level. He simply wasn't the same blueliner come playoff time. He lacked confidence with the puck. I won't soon forget the night of the Capitals' Game 7 second-round loss to the Penguins. A distraught Green never came out to talk to the media, likely devastated by what he knew was a subpar playoff performance.” How long does that linger with a player? If Green gets off to a bad start, are the whispers going to start all over? If he’s held off the Canadian Olympic team, does his star start to fade?
Green suffered an awkward spill in the Ranger series that might have left him physically sub-par for the remainder of the playoffs. That seems as likely an explanation of the drop-off in his performance as his “fitness level.” But if there is a player in the NHL less lacking for motivation than Mike Green, we’d appreciate your pointing him out to us. He finished second in the Norris Trophy voting, had a weak series against the Rangers, a poor series against the Penguins, might not make the Canadian Olympic team, and is being called out in just about any hockey publication you can find. But here’s the thing, Green has improved in each of his full seasons in the NHL on a per-82 game basis in goals (from two to 18 to 37), assists (from 12-38-51), points (from 14 to 56 to 88), plus-minus (from -12 to +6 to +29). This year, though, one can imagine a Green with a great deal more focus at both ends of the ice… unless he hears the whispers.
77 games, 24-48-72, +26
Labels: 2009-2010 previews, Mike Green
2009-2010 Previews -- Defensemen: Shaone Morrisonn...
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Washington Capitals vs. Pittsburgh Penguins: The Cousins Sittin' On The Porch Looking Back at Game 2
Fans of the Washington Capitals either were not born, too young, or have had too many ugly things happen in their history of watching the Caps and Pittsburgh Penguins to recall that this history began with a 4-2 Caps win over the Penguins in their very first postseason meeting on April 17, 1991. Since then, the history has been lopsided in its ladling of happiness, piling it up on the plates of Penguins and Penguin fans and doling it out with an eyedropper to Capitals and Caps fans. On Saturday night, the Penguins made themselves home in Verizon Center and had six helpings of fun and joy in a 6-2 win over the Caps to put the club down, 0-2, in games as the series heads to Pittsburgh. The cousins have seen this movie before.
Fearless… Give the Caps credit, they are in uncharted territory here. Never in any of their previous nine postseason series against the Penguins have they found themselves in an 0-2 hole in games. Three times they had a 2-0 lead (and lost each time); six times they split the first two games (and lost five times). If history is a guide (and it is, but that’s all it is, not a manual), this will either end in a sweep for the Pens (the last time the Caps lost Games 1 and 2 at home, they were swept by the Tampa Bay Lightning), or they will win the series (the time before that, they beat the New York Rangers in seven games).
Cheerless… Back in 2015, the Caps won five straight postseason games on home ice, tying their longest streak of success at Verizon Center since 2008. Since those five consecutive wins, the Caps are 6-6 on home ice in the postseason and have lost three of five games so far this year. Since 2008, the Caps have been a dominating team on home ice in the regular season, a so-so one in the postseason…
Cheerless… It didn’t take long…
Fearless… Alex Ovechkin has had a hand in three of the Caps’ four goals in this series and scored one of them himself. Sidney Crosby has had a hand in four of the Penguins’ nine goals and scored two of them himself. The stars are doing their jobs, scoring wise. Pittsburgh has seven goals from four players not named “Crosby;” the Caps have three goals from three players not named “Ovechkin.” The second line for the Caps has one goal on 14 shots; the third line has no goals on eight shots. That which was built for this series looks like a vacant warehouse so far.
Fearless… Over an infinite number of trials, a team with the sort of shooting dominance the Caps have had at 5-on-5 in this series would do very well. They have out-attempted the Penguins, 141-68 (67.5 percent), out-shot them at fives by a 57-34 margin (62.6 percent).
Cheerless… 5-on-5 goals for and goals against... Penguins 6 – Capitals 3. The rest is just fancystat porn.
Cheerless… One number no Caps fan would have expected in this postseason: .911. That is Braden Holtby’s save percentage in the postseason, 13th of 16 goaltenders having played in at least 100 minutes. He has a .829 save percentage in this series. He now has a career postseason record against Pittsburgh of 2-6, 2.80, .910. Not the Holtby Caps fans recognize.
Fearless… “Hot goalie” again. It being Marc-Andre Fleury makes it especially difficult for the Caps, but he’s got the third-best save percentage of those 16 goalies with at least 100 minutes of ice time and has done it facing the most shots per 60 minutes (37.0). He’s playing himself into the Conn Smythe conversation. Sort of the “anti-Cam Ward,” the veteran who comes in as a backup to lead his team to success.
Fearless… Losing the first two games at home in a series is not a death sentence when it comes to winning a Stanley Cup. The Carolina Hurricanes did it in 2006, dropping Games 1 and 2 on home ice to the Montreal Canadiens in the first round before going on to win the Cup. The Boston Bruins did it in 2011, coming out on the wrong side of home ice decisions in Games 1 and 2 against the Canadiens in the first round before righting themselves and winning the title. It has happened before.
Cheerless… Maybe the Caps should have played Montreal instead of the Penguins.
Peerless… A lot is going to be made over the Penguins blocking 33 Capitals shots in Game 2 and scoring two goals as a direct result of blocked shots. That is being opportunistic. That is effective counter-punching. But if the Caps could finish what they started with the pressure they applied on the Penguins early in both Games 1 and 2, the conversation would be very different. The “blocked-shot-leads-to-goals” comes a couple of steps after “Caps-pile-up-Corsi’s-to-no-effect.” The persistent thread that runs through the history of the Caps’ postseason since 2008 is a lack of scoring depth, of being unable to translate pressure into points. Alex Ovechkin has had a hand in 88 of 226 goals scored by the Caps in those nine (and counting) playoff seasons covering 92 games. Washington is going to need to find other sources for production in this series, as the Penguins have so far (and so, it would seem, in just about every series ever played between these teams), or this is not going to end well for the men in red.
Labels: 2017 Stanley Cup playoffs, NHL, Pittsburgh Penguins, the peerless prognosticator, Washington Capitals
Eastern Conference Semifinals Game 2: Pittsburgh Penguins 6 - Washington Capitals 2
What five days ago seemed like a series with the potential for being the best of the first two rounds and for the Washington Capitals a long-awaited vanquishing of their nemesis of the past two decades, has now become a scene reminiscent of the last hours of the Titanic, a slow, inexorable, and what is starting to look like inevitable conclusion. The Washington Capitals dropped their second game in two tries on home ice, coming out on the short side of a 6-2 decision in Game 2 of their Eastern Conference semifinal series against the Pittsburgh Penguins on Saturday night.
The Caps looked like world-beaters in the first period, dominating possession and pinning the Pens in their own end, but they did not convert their advantage on the shot clock into goals and went to the first intermission scoreless.
The Caps paid for their failure. It started, almost as a cliché, given their opponent, with a Caps power play in the first minute. Jake Guentzel took a hooking penalty 29 seconds into the middle frame, putting the Caps on a power play. However, it would be the Penguins taking advantage to score first. A Kevin Shattenkirk drive from the top of the offensive zone was blocked by Matt Cullen into the neutral zone. Cullen worked his way around Shattenkirk to win the race to the puck, broke in on goalie Braden Holtby, and with a delayed penalty on Shattenkirk about to be called, slid the puck between Holtby’s pads to make it 1-0, Pens, 1:15 into the period.
The Caps scored later on that same power play to tie the game. Holtby sent a long pass up the right wing wall that found its way into the Penguin end. From the corner, Nicklas Backstrom worked the puck to Alex Ovechkin at the right point. His slap pass was right on the tape of Matt Niskanen at the edge of the left wing circle, and his one-timer beat Marc-Andre Fleury at the 2:09 mark to make it a 1-1 game.
The teams remained tied for more than ten minutes, but Pittsburgh scored a pair of goals in a three-minute span late in the period to take command of the game. Phil Kessel took a pass from Sidney Crosby in the right wing circle and snapped a shot past Holtby at the 13:04 mark to break the tie. Guentzel added to the lead off a blocked shot in his own end when he led a 2-on-1 rush with Bryan Rust. He called his own number, snapping a shot on the short side past Holtby’s glove to make it 3-1 at the 16:14 mark.
Holtby was pulled to start the third period, but the goal scoring did not stop for the Penguins. On an early power play, Kessel circled out of the left wing circle and ripped a shot past Philipp Grubauer to make it 4-1.
Backstrom got that one back less than two minutes later, following up an Alex Ovechkin shot off Fleury’s right pad, beating Ian Cole to the puck, and stuffing in in the open side of the net at the 3:44 mark.
It would be the Caps’ last gasp. The Penguins scored less than two minutes after Backstrom’s goal, Evgeni Malkin redirecting a shot by Cole past Grubauer, the goal allowed after initially waved off for what was first seen as goaltender interference. Guentzel added an empty net goal with 43 seconds left for the final 6-2 margin.
-- The Caps out-attempted the Penguins, 30-8 in the first period at 5-on-5, but the seeds of their destruction were sown in the last few minutes of the period. They did not have a 5-on-5 shot attempt in the last two-plus minutes of the period (numbers from Corsica.hockey).
-- Let’s put this another way. The Caps recorded their 30th shot attempt at 5-on-5 at the 17:41 mark of the first period, an Alex Ovechkin shot that was blocked by Matt Cullen. Pittsburgh recorded their 30th shot attempt at 5-on-5 at the 5:31 mark of the third period on Evgeni Malkin’s redirect of an Ian Cole shot for a goal to make it 5-2. Those two moments more or less captured this game.
-- Through two games, the Caps have out-attempted the Penguins by a 141-68 margin at 5-on-5 (67.5 percent Corsi-for), including 61-32 in this game.
-- Alex Ovechkin had two assists, his seventh career multi-assist game in the postseason. The Caps are 3-4 in those games.
-- Second line had a rough night. Marcus Johansson, Evgeny Kuznetsov, and Justin Williams each finished minus-3, were blanked on a combined six shots on goal and had 15 generally fruitless shot attempts.
-- This was the fifth game in the postseason that the Caps finished with 35 or more shots on goal (they had 36). They are 2-3 in those games, and both wins came in overtime.
-- This was the first time in 54 career postseason games that Braden Holtby was pulled early, not involving getting an additional attacker on the ice. He’d never finished a game with less than 57:33 of ice time in his postseason career before this game.
-- Washington had more shot attempts go awry (52; 33 blocked, 19 missed) than Pittsburgh had in total (45).
-- Nicklas Backstrom had a goal and an assist, his 16th career multi-point game in the postseason. It was the first time in his career Backstrom had a multi-point game in a regulation loss in the playoffs. The Caps are now 10-6 in those games, the first five losses coming in overtime.
-- Matt Niskanen’s goal was his first postseason goal as a Capital in his 34th playoff game with the club.
This was the team built specifically to vanquish the Penguins. The Penguins were the team it seemed all of Capitals Nation wanted to play on the way to the Stanley Cup. Well, if it can be said that all roads to the Stanley Cup go through Pittsburgh for this franchise, the Caps have never found a way out of town to continue that journey. And if this team is different, really and truly different, they are now going to have to find in ample supply of the one thing that no team before them has evidenced in large supply – resolve. Without it, Caps fans might have seen their last game at Verizon Center this season. No one would have said that a week ago.
The Washington Capitals find themselves behind the eight-ball almost before their second-round playoff series against the Pittsburgh Penguins is fully underway. The cousins watched as the Caps came back, only to yield a game-winning goal late. So what did they think of the way things transpired?
Cheerless… According to that “whowins.com” web site, teams that win Game 1 on the road in the second round win a series about 59 percent of the time.
Fearless… Yeah well, the Caps won Game 1 eight times in the nine previous series between these teams. In those eight Game 1 wins they won the series once. One thing to note; the Caps have never had worse than a split of the first two games of a series against the Penguins (although they are just 4-5 in Games 2 of their nine series against the Pens).
Fearless… No Capital skater was “minus” in 5-on-5 shots attempts for and against on ice last night. As a team, the Caps were plus-40, a Corsi-for of 63.68 percent (numbers from Corsica.hockey). And the entire plus-40 was realized in the last 36 minutes of the game. You don’t find that level of domination at this level in a second-round playoff game.
Cheerless… Sure, and the third line of Andre Burakovsky, Lars Eller, and Tom Wilson was a plus-18 all by themselves. They also have three goals in the postseason, none of them from either Burakovsky or Eller, and Wilson has two goals with this line. “Corsi pretty, results sh*tty” isn’t a formula for success.
Cheerless… Are we going to go through this again? Nick Bonino with the game-winning goal? Again?? What’s next, Marc-Andre Fleury clearing a puck and having it hit a rut and hop over Braden Holtby’s stick? Those guys sure get game-winners from odd places. Jake Guentzel has two; Bryan Rust, Phil Kessel, and now Bonino have one.
Fearless… Except for a 52-second span of the second period, the Caps held Sidney Crosby in check. He had five shot attempts and three shots on goal after the two goals he scored early in the second period and was under 50 percent on draws for the game. On the other hand, we understand Mrs. Lincoln enjoyed the play up until that unpleasantness in the President’s Box at Ford’s Theater.
Fearless… Alex Ovechkin had a 5-on-5 goal. Not to put too fine a point on it, but it’s only his second even-strength goal of the postseason, his second in his last ten playoff games, as a matter of fact. If it is a signal that he can be more productive at even strength, then the Caps could be just fine.
Cheerless… Well, Ovechkin didn’t get a power play goal, and the Caps are 13-2 all time when Ovechkin gets a power play goal. Of course, his cause might have been helped if the Caps actually had a power play. That was just the fourth time in the Ovechkin era that the Caps did not have a power play opportunity (the second against the Penguins). The Caps are 1-3 in those games.
Cheerless… The Caps are 2-2 in series in the Ovechkin era when losing Game 1 at home. They beat the Rangers in seven games in 2009, lost to Montreal in 2010 in seven games, were swept in four games by Tampa Bay in 2011, and won in seven games over the Islanders in 2015.
Fearless… If the Caps can just get past these coin-flip games. That’s eight one-goal games in eight contests. One-goal decisions have not been kind to the Caps. Since 2008, the Caps are 44-47 in one-goal decisions in the postseason. They really have been “coin-flips.”
Peerless… Possession matters…in the aggregate. For the Caps alone, not so much. Since 2008, the Caps are the fourth-best possession team in the NHL in the postseason, measured as Corsi-for percentage (51.79 percent; numbers from Corsica.hockey). Last night, they dominated the Penguins, overwhelmed them in fact, over the last 36 minutes of the contest. There are no bands on the Stanley Cup for “Corsi-for,” though. The Penguins, with the help of officials who seemed to forget to pack their whistles for the trip to Washington and snake-bit by a too-often inability to finish (seen this before in the postseason?), snuck off with a win. It makes the challenge that much greater, but if the Caps can come close to dominating the possession numbers as they did in Game 1, they should still come out of this with a happy result, right?
Labels: 2017 Stanley Cup playoffs, Justin Williams, NHL, Pittsburgh Penguins, the peerless prognosticator, Washington Capitals
The Washington Capitals opened their Eastern Conference semifinal series against the Pittsburgh Penguins by digging themselves a hole, dropping a 3-2 decision on Thursday night.
After a scoreless first period, the Penguins struck twice in short order to start the second period. Patric Hornqvist nudged a loose puck in the neutral zone to Jake Guentzel, who broke into the offensive zone with Sidney Crosby on a 2-on-1 break. Guentzel fed the puck across to Crosby on his right, and Crosby swept the puck past goalie Braden Holtby’s glove at the 12 second mark of the period to give the Pens a 1-0 lead.
Crosby struck again less than a minute later. Guentzel pried the puck off the left wing wall and fed it to Olli Maatta entering the offensive zone for a one-timer. Holtby made the save, but not cleanly, the puck dribbling out to the low slot where Hornqvist got a stick on it. It was enough to nudge the puck to Crosby closing on the right side, and he buried it past Holtby to make it 2-0, 1:04 into the period.
That was how the score remained until late in the period, when the Caps halved the deficit. John Carlson started the play by separating Evgeni Malkin from the puck just inside the Caps’ blue line. T.J. Oshie picked it up and skated it out, carrying it into the Penguins’ zone where he dropped it for Lars Eller. From the left point, Eller fed Alex Ovechkin cutting into the zone, and Ovechkin circled to the top of the left wing circle, where he snapped a shot that beat goalie Marc-Andre Fleury to make it 2-1 at the 18:17 mark.
The Caps continued pressuring the Pens in the third period, and it paid dividends mid-way through. Matt Niskanen scooped up a loose puck in the right wing circle, curled out to the right wing wall, then fired a pass across to Evgeny Kuznetsov, who one-timed the puck into the open side of the net behind Fleury to tie the game 8:05 into the period.
Four minutes later, the Pens got what would be the game-winner when Justin Schultz sent a pass up from deep in the defensive zone to Scott Wilson at the Caps’ blue line. Wilson found Nick Bonino cutting down the middle undefended, and Bonino converted the break with a shot past Holtby’s blocker at the 12:36 mark. Fleury did the rest, holding the Caps off the board to give the Pens a 1-0 lead in the series.
-- The game-winner was the second consecutive game-winner for Nick Bonino against the Caps in the postseason. He had the series-clinching overtime goal in Game 6 last spring to eliminate the Caps in the second round.
-- Nicklas Backstrom had a difficult night in the faceoff circle, losing 13 of 17 faceoffs (23.5 percent).
-- The Caps out-hit the Penguins, 41-17, Alex Ovechkin leading the team with six.
-- Evgeny Kuznetsov led the Caps with ten shot attempts (four on goal, one goal) and one of the stranger goal celebrations seen in these parts.
-- Matt Niskanen had an assist, his first point in the postseason since Game 1 against the Toronto Maple Leafs.
-- Kuznetsov has two goals in the postseason. Oddly enough, both came in losses (the other was in a 4-3 overtime loss to Toronto in Game 3 of the first round).
-- Alex Ovechkin’s goal was his fourth of the postseason and the third time he scored a goal in a Caps loss.
-- The Caps had 19 missed shots in the contest, five of them recorded by Andre Burakovsky.
-- Think three goals matters? Braden Holtby is now 3-16 in the postseason when allowing three or more goals, 2-7 when allowing three.
-- What doesn’t belong in this comparison? The Caps out-attempted the Penguins, 72-32, at 5-on-5 (63.68 percent Corsi-for); they out-shot the Pens, 30-18, at fives; and they were outscored by Pittsburgh, 3-2 at 5-on-5.
Caps fans might take solace in the fact that the Caps dominated the Penguins over the last 38 minutes, after the second Pittsburgh goal. And folks might point to the fact that of the four Games 1 in the second round, the road team won three of them, making one wonder if there is a sport in which the home arena advantage means less than in the NHL. On the other hand, this was a squandered opportunity. Dominating possession means nothing if it doesn’t translate into goals. The Penguins took advantage of the rare opportunities they got – a 2-on-1 and a mini-breakaway. The Caps did not take advantage of the relentless pressure they applied in the last half of the contest. Is this a script, or a blip? Guess we’ll have to wait for Game 2 to find out.
The Peerless Prognosticator Brings You: Eastern Conference Semifinal, Washington Capitals vs. Pittsburgh Penguins
On Thursday evening, the Washington Capitals will open their second-round series in the 2017 postseason by hosting the Pittsburgh Penguins. In the postseason history of the Capitals, they have faced no team more often than the Penguins. In 244 postseason games in franchise history, the Capitals and the Penguins faced off 55 times (tied with the New York Rangers).
It is a history dominated by the Penguins, who have won eight of nine series against the Caps and have a game record of 34-21. Adding insult to injury, in each of the Penguins’ four Stanley Cup seasons, they defeated the Caps on their way to the championship, twice emerging victorious in a seven-game series, both times on Washington ice. This is the historical baggage that the franchise carries into their second-round series against the Pens.
History makes for interesting discussion, not to mention a fair amount of trolling, if you are the club on the winning side of the divide. But it goes only so far. As far as this season goes, it was an interesting four games between the clubs…
Four Snowflakes…Each One Different
The Caps had little problem finding the back of the Penguin net in the season series, averaging 5.25 goals per game over the four games. They didn’t even have that much of a problem keeping the Penguins off the board, except for a bizarre 11-minute stretch of the second period of the contest between the teams on January 16th in which the Penguins scored six goals on ten shots in what would be an 8-7 overtime win to end the season series. That barrage pushed to the background the fact that over the rest of the series, the Caps held the Penguins to seven goals on 125 shots (a .939 save percentage).
It was one of two extra time wins the Pens posted in the season series, the other coming on Opening Night, when the Pens celebrated their Stanley Cup banner-raising with a 3-2 Gimmick win over Washington. In between, the Caps turned the Penguins into sea lion chow with 5-2 and 7-1 wins at Verizon Center.
While each of the team won their games on home ice and lost on the road, the progress over the course of the season suggested the ice tilting in the Pens’ direction. Washington out-shot the Penguins and out-attempted them at 5-on-5 in the first two games, which the teams split. The Pens won those possession number comparisons in the last two games of the season series, also split by the teams.
The Caps were more efficient on offense over the course of the series, putting a larger share of their shot attempts on goal and scoring goals on a larger share of their shots on goal.
Balance/Imbalance
The Caps scored 21 goals in the four games. In doing so, they had remarkable balance, albeit among a small (or perhaps smaller than expected) group of players. Six skaters combined for 19 of the 21 goals, led (again, perhaps unexpectedly) by Nicklas Backstrom with four. Five other skaters – Justin Williams, Lars Eller (another surprise), T.J. Oshie, Alex Ovechkin, and Andre Burakovsky – each had three in the season series. Brett Connolly and Dmitry Orlov rounded out the goal-scoring, Orlov being the only defender to record a goal in the season series for the Caps.
The setting up of goals did not exhibit quite the same balance for the Caps, and it had a substantively different mix of players. Backstrom and Oshie led in assists with eight and seven, respectively. The assist totals drop off from there, defensemen Matt Niskanen and John Carlson with four and three, respectively. Marcus Johansson also had three. The result was a scoring profile that was weighted to the top line. Backstrom (12), Oshie (10), and Ovechkin (5, tied with Burakovsky) leading in points in the season series.
On the other side, Pittsburgh finished the season with 13 goals in the four games, but more than a third of that total was recorded by Evgeni Malkin, who had five. No other Penguin had more than two (Conor Sheary and Patric Hornqvist). On the helper side, Justin Schultz led the club with six assists and tied Malkin for the team lead in points. To the extent he could be contained, Sidney had five points (1-4-5) in three games, missing the Opening Night contest won by the Penguins, 3-2, in a Gimmick.
The Caps might have had a single goal from its defensemen in the season series, but Dmitry Orlov’s goal was still one more than the entire squad of nine defensemen to dress for the Penguins in the season series. In addition to Schultz’ six assists from the blue line, Pittsburgh got helpers from Trevor Daley (3), Olli Maatta, and Kris Letang.
So…who are the obvious and the
not-so obvious key skaters for Washington?
Last year, the Caps got precious little in their series against the Penguins from Evgeny Kuznetsov, despite finishing tenth in the league in scoring. It is part of a longer scoring drought Kuznetsov has had in the postseason, going 2-3-5, minus-5, over his last 19 postseason games. He has not had much success against Pittsburgh over his career. In 21 regular season and playoff games against the Penguins, Kuznetsov is 2-6-8, minus-5. Kuznetsov started the 2016-2017 season slowly, going just 3-16-19, plus-5, in his first 36 games. But starting with a four-point performance against the Toronto Maple Leafs in a 6-5 overtime win on January 3rd (1-3-4), Kuznetsov went 16-24-40, plus-13, in his last 46 games and was in the top 20 in overall scoring over that period. If he can approximate that level of performance and reverse his sparse production against the Penguins, the Caps will be formidable.
The not-so-obvious, if still obvious player is Kevin Shattenkirk. He is, quite literally, the “X-factor” for the Caps in this series. He did not have a particularly productive series against the Toronto Maple Leafs at the offensive end of the ice (no goals, three assists, all on the power play). However, he is 2-2-4, plus-1, in nine career regular season games against the Penguins. That career scoring line includes an assist this season, but it also includes a no-point, minus-4 performance in a 4-1 Penguin win over the St. Louis Blues on February 4th. What he has not done is face the Penguins this season as a Capital, having joined the Caps on February 27th via trade, after the season series against the Penguins had been completed. Shattenkirk adds an offensive dimension to the Caps blue line – an ability to score goals – that was not present from the Caps this season against the Penguins. His presence has to be accounted for and could open up things among the forwards.
And for the Penguins?
It would be borderline cliché to put Sidney Crosby’s name in the “obvious” category, but it fits. In last spring’s series against the Caps, Crosby was held to a pair of assists in six games and was a minus-3. He had just one power play point in the series. This from a player who, in his other 123 career postseason games, is 51-91-142, plus-12. And that includes a 2-5-7 scoring line in the Penguins’ opening round win over the Columbus Blue Jackets. No Penguin has more career goals or points against the Caps in the postseason than Crosby, who is 8-7-15, plus-1, in 13 career playoff games against Washington. Crosby does have a knack of rising to the occasion, but it is as often as not a performance that comes in the context of what are generally strong and deep teams (the Penguin Stanley Cup-winning teams, Team Canada). In this series, even if the Penguins get some of their injured back, they will be a somewhat depleted bunch. Crosby’s production is not a luxury in this series. The Penguins have to have it. If he is more the player he was when he faced the Caps in 2009, when he was 8-5-13, plus-4, in seven games, the Penguins could advance. If he is held to a pair of assists, or something close to it, as he was last spring, it is hard to see how Pittsburgh moves on.
The not so obvious choice is Justin Schultz. In the absence of the injured Kris Letang, the Penguins have a considerable dropoff in terms of threats that can keep defenses from cheating up on Penguin forwards. Schultz, who led the Penguins’ defense in ice time per game in the opening round series against Columbus, did not have an even-strength point in that series (he had three power play assists, the only power play points among Penguin defensemen). Schultz does not get mentioned often among the best offensive defensemen in the league, but he was one of just nine defensemen to record at least 50 points this season (12-39-51), and his plus-27 was sixth-best among league defensemen. He is going to have to more closely approximate that level of production in this series than his career postseason line of 0-7-7, plus-1, in 20 playoff games.
What about the goaltending?
The opening round series against the Toronto Maple Leafs was a tale of two series for Braden Holtby. In the first four games he was 2-2-0, 3.02, .907. But in the last two games, after an off-day fine tuning session with coach Mitch Korn that might end up being a key moment in this postseason, he stopped 61 of 63 shots, allowed just one goal in each game, and was the wall he has been for the Caps over the last two seasons. Holtby is as money a postseason performer as there has been at the position since he became the Caps number one netminder. In the modern era (post-1967 expansion), Holtby has the best goals against average (1.93) and save percentage (.937) of any goaltender appearing in at least 20 postseason games. But here is your odd Holtby stat. If the Caps should find themselves in the position of closing out the Penguins, it is a scenario that has been cruel to Holtby. In 14 games in which he tended goal in a game in which the Caps could end a series, he has a record of 4-10. But that comes with a 1.94 goals against average and a .931 save percentage with a shutout thrown in.
With Matt Murray an iffy proposition for this series, the nets would appear to belong to Marc-Andre Fleury for the foreseeable future. And if it seems odd to think of Fleury as an unknown, consider that he has appeared in just a dozen postseason games over the last three seasons (only two in last year’s Stanley Cup run), over which he is 5-6 (one no decision), 2.40, .926; and he has not faced the Caps in the postseason since 2009. He was 4-1 against the Blue Jackets in the first round with a 2.51 goals against average, but his .933 save percentage was solid. What he has not been over most of his postseason career is a game-changer on the road. He is 27-23 in 51 road playoff games, but his 2.88 goals against average and .902 save percentage could be a problem against what was the most successful team on home ice during the regular season.
Frustration Redux?
Last spring, the Caps held Evgeni Malkin and Sidney Crosby largely in check, only to have the line of Carl Hagelin, Nick Bonino, and Phil Kessel – the “HBK Line” – account for seven of the 16 goals the Penguins scored against the Caps, two of those goals being game winners, including the series-clinching overtime goal in Game 6 by Nick Bonino. That group has had a harder time of it so far this post season, combining for three goals, but two of those were scored by Kessel on power plays. The question is, can Jake Guentzel and Bryan Rust be the “who are these guys” guys for the Penguins this time around? Guentzel (5) and Rust (4) combined for nine of the 21 goals scored by the Pens in the first round against Columbus. The Caps can’t have another set of heretofore unsung players being heroes in this series.
Rediscovering the magic?
The trio of players that comprised the third line for the Caps for much of the season – Andre Burakovsky, Lars Eller, and Brett Connolly – combined for 39 goals this season, a respectable output considering they did not start the season together. However, after March 1st, this trio combined for just five goals, and in the first playoff round against Toronto did not record a goal. One of the most important factors in last spring’s loss to Pittsburgh in the second round was the lack of production among the bottom six forwards, especially given the production the Penguins got from theirs. If this group can recapture the magic they had at midseason, it will make for a steep hill for the Penguins to climb to reach the conference finals.
Some might say the Caps took the Toronto Maple Leafs lightly, or that they were nervous about their exalted status as a pre-playoff favorite to go deep into the tournament. Whatever one thinks of those interpretations, the Caps advanced, and the team they take into the second round seems constructed for the singular purpose of pushing past the Penguins. Pittsburgh brings a wealth of postseason experience and the confidence having won the Cup provides, but they are thin on defense, they are lacking a certain level of production from players who provided it in last year’s Cup run, and there is perhaps just the faintest sense of uncertainty over how Marc-Andre Fleury will fare in goal against a team with more weapons than the Columbus Blue Jackets brought to bear in the first round.
On the other hand, Alex Ovechkin did not have a particularly dominating series against Toronto, and his production is needed in this round. Strangely, given the strength at forward both teams bring to the contest, it could come down to which defensive squad has the better series, both in moving the puck out of their own end and in contributing offense at the other end. The absence of Kris Letang will be keenly felt in both areas, and Washington will take advantage of it.
Capitals in six
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Labels: 2017 NHL playoffs, NHL, NHL playoffs, Pittsburgh Penguins, Stanley Cup, the peerless prognosticator, Washington Capitals
Washington Capitals: The Cousins Sittin' On The Porch Looking Back at Game 6
And now, for something completely different. No, not the second round series against the Pittsburgh Penguins that starts on Thursday. The Washington Capitals, heavily favored but given all they could handle by the upstart Toronto Maple Leafs, overcame a fair amount of adversity in Game 6 – a roaring Toronto crowd, a misaligned stanchion, another in what seems over the course of their history a series of “hot goaltenders – to tie the game in the last half of the third period, then score in the seventh minute of the first overtime to capture their first round series in six games over the Maple Leafs.
It was a tense evening for the cousins as the Caps once more tested the limits of their ability to stay calm and think good thoughts. But let’s let them wrap things up…
Fearless… If you were playing the overtime goal challenge, you might have picked a half-dozen players as the potential hero before settling on Marcus Johansson, and that’s just among the Caps’ players. Going into last night’s game, Johansson had seven goals in 61 career playoff games. He had never scored more than two goals in any postseason. It broke a nine-game streak without a postseason goal, dating back to Game 2 of last spring’s series against Pittsburgh. He scored on each of his only two shots of the contest last night. Oddly enough, it was the second time in his career that Johansson scored two goals in a playoff game, and both instances came on the road. The other instance was in Game 4 of the Caps’ 2011 series against the New York Rangers, a game in which Johansson scored two third period goals that, following a goal by Alexander Semin earlier in that period, wiped out a 3-0 Rangers lead before Jason Chimera won the game in double-overtime.
Cheerless… The Caps had the fifth-worst scoring defense in the first round (2.67 goals against per game). They four teams under them in the rankings? ...gone. And they won a grand total of three games among them (Toronto had two of them). Only two team allowed more shots on goal per game than the Caps (35.5). Strangely enough, both of them are alive – Pittsburgh (38.8) and St. Louis (36.4). And their faceoff winning percentage…woof! They are 15th of 16 teams in the playoffs at 46.0 percent. Hey, draws don’t matter, right? Well one, it’s attention to detail, and two…why would you dismiss possessing the puck for 10 or 15 seconds with every draw you win? Put a team on their heels, forcing them to defend more often than not from a faceoff, might have a cumulative effect, eh?
Feerless… Caps had the fourth-best special teams index (power play plus penalty killing rates) in the first round (118.5)…
Cheerless… The three teams ahead of them – Minnesota (129.7), Montreal (127.6), and Chicago (119.0) – are out. And only Boston had more minor penalties in the first round (26) than the Caps (25).
Cheerless… How close was this series? The Caps outscored Toronto 18-16. Washington was outshot, 213-211. The Caps had 25 penalties, Toronto had 24. The Maple Leafs were credited with 256 hits, the Caps had 241. Washington had the advantage in blocked shots, 127-116. And that was against the eight-seed. Did the Caps play down to Toronto’s level, or did the Leafs play up to the Caps’ level?
Fearless… The Caps scored more first period goals in the first round than any team (eight) and tied Ottawa for the most goals in overtime (three). Only Nashville (one) and Anaheim (none) allowed fewer third period goals than the Caps (three).
Fearless… Washington had have the fifth-best Corsi-for at 5-on-5 in the postseason so far (51.30 percent).
Cheerless… They were seventh in adjusted Corsi (50.42 percent; numbers from Corsica.hockey), and they had the second-worst adjusted Corsi Against/60 minutes (66.26). Only Toronto was worse (67.39).
Cheerless… The Caps kinda dodged a bullet getting as little output from Andre Burakovsky (two assists) even while he had pretty good possession numbers (best individual Corsi-for on the club at 5-on-5: 59.69 percent). And one of the problems the Caps had last spring – a lack of bottom-six production – showed up in this series. The five forwards not named “Wilson” finished with no goals and four assists. The fourth line that finished the series (Brett Connolly for Tom Wilson) didn’t have a point in the series.
Fearless… At the other end, the top-six did their share. The top line of Alex Ovechkin, Nicklas Backstrom, and T.J. Oshie accounted for eight goals, three of them on the power play. The second line of Marcus Johansson, Evgeny Kuznetsov, and Justin Williams accounted for six goals. And every defenseman, save for Karl Alzner, who was limited to two games due to injury, recorded at least one point.
Peerless… The knee-jerk reaction to a series like the one just ended would be to say that the Caps underachieved. That does not give due credit to the Maple Leafs for the strides they took this season, especially over the last six weeks of the regular season in which their record and that of the Caps were virtually identical.
In its own perverse way, Toronto might have been the best team for the Caps to face in the first round, even if things ended up closer than anyone might have expected, or wanted, for that matter. Toronto’s strength at forward and team speed is as close an approximation as one is going to find in the East to what awaits the Caps in the second round against Pittsburgh. If anything, the Penguins’ defense might be more vulnerable to exploitation, but the experience, not to mention the skill among their forwards will be formidable. But for now, let’s just be thankful for a first round win. And for Caps fans who might say, “so what, it’s just the first round,” remember… you can’t win four if you don’t win one.
Labels: 2017 Stanley Cup playoffs, Justin Williams, NHL, the peerless prognosticator, Toronto Maple Leafs, Washington Capitals
The Washington Capitals are in a place with which they have some familiarity over the years, holding a 3-2 lead through five games of their Eastern Conference Quarterfinals series against the Toronto Maple Leafs. A Game 5 usually means a series win, looking at the history of such things around the league. For the Caps, though, it has not been as reliable an indicator of series success. But we’ll let the cousins bat that back and forth…
Feerless… For much of the season, Capitals Nation has entertained the notion of this being a team different from any other in recent history. They score like the 2009-2010 team…yeah, well this team is different. They won 56 games last year, 55 games this year…yeah, well, this team is different. In some respects, this team has been different. It is arguably the best defense/goaltending performance in the post-2005-2006 era, if not team history. They were actually pressed in the late season by Columbus and Pittsburgh this season while they coasted to a Presidents Trophy last season. But the first meaningful indicator of whether this team is truly “different” this season comes on Sunday night when they can eliminate the Maple Leafs without letting things slide to a Game 7 in Washington on Tuesday.
Cheerless… Well, y’know, this whole “Game 5” thing hasn’t been much of a thing in this “era,” as you call it, cuz. Since 2005-2006 the Caps took a 2-2- series into a Game 5 on home ice three times. They won two of those games – in 2013 against the New York Rangers and in 2015 against the New York Islanders. In those two series, they lost Game 6 in New York against the Rangers in 2013 before losing Game 7 on home ice, and in 2015 they lost Game 6 on Long Island before beating the Islanders at Verizon Center in Game 7. Know what would really be different here? Winning Game 6 on the road.
Cheerless… When is this team going to put together a complete game and give us all a break?! Five games, five one-goal games, four settled in overtime. This is worse than that 2012 series against Boston that had seven one-goal games, four of them in overtime, including the Game 7 win on the road. At least the Caps were an underdog in that series, or at least the lower seed playing the defending Stanley Cup champs. And it’s not like the 2010 series against Montreal where the goalie played out of his mind in the last three games to steal the series from the Caps. The Caps have played right to the level of their competition in this series. High scoring games, low scoring games…no matter what, all one-goal games, and the Caps and coin-flips don’t go well together.
Fearless… Yes, this is a game between one- and eight-seeds. But since March 1st, their records are almost identical. Washington was 13-6-1, while Toronto was 12-6-2. Toronto has been rightly characterized as a young team, but they might not be getting enough credit for being a good one. Sure, one could make the argument that they have had the benefit of some bounces, but they have put themselves in a position to take advantage of the opportunities those bounces provided. Teams that lack a foundation in fundamentals might not find themselves in those positions. The Caps have done well to fight through that and carry a 3-2 lead into Game 6.
Fearless… Once more, the game on the ice and the “off season” game intersect. Look at who scored the goals in Game 5 – T.J. Oshie and Justin Williams. The players that the front office went out and acquired to address a specific shortcoming after the 2014-2015 season. Those two are tied for the team lead in goals (three, with Tom Wilson and Alex Ovechkin), and they are first and third in points, respectively, in the postseason. Each has a game-winning goal, Oshie’s coming in the third period of Game 4 and Williams’ coming last night in overtime of Game 5. It is part of a broader theme of the veterans having a pretty good series. Ovechkin is tied for the team lead with three goals in five games, while Nicklas Backstrom is 2-4-6, second on the team in points.
Cheerless… Then there are the young guys. Evgeny Kuznetsov occasionally looks as if he is oh, so close on chances or about to break out in a big way, and he did have the primary assist on the overtime game-winner last night on a sweet feed. But then again, that was his third point in five games. Him having three and not, say, five, might be the difference between the Caps wining this series in five games and having to go to a Game 6 to close things out. Then there is Andre Burakovsky. Two assists in five games makes for 1-2-3 in 17 playoff games over the past two seasons. And his ice time is starting to look like his performance. He had 10:44 in Game 4 and 11:56 last night after three games over 13:30, one of them over 19 minutes. Burakovsky isn’t the reason this series is close, but if he gets untracked it could end really quickly.
Cheerless… The Caps are facing a hard climb in Game 6. They beat Toronto in Game 4 at Air Canada Centre, but they have not won consecutive games on the road in the postseason since then won three in a row in 2012 against Boston (they haven’t won consecutive games on the road in regulation since 2010 against Montreal). Since those wins against Boston in 2012, Washington is 6-16 on the road in the playoffs, 1-7 in overtime.
Fearless… The Caps have been in a position to win each of their last dozen games on the road in the postseason. In those dozen games they have a 4-8 record, but all eight losses were by one goal, five of them in overtime. To be fair, of the Caps’ four wins in that span, three were by one goal, but all of them in regulation. It is not as if the Caps have been dominated on enemy ice the last two seasons, but they have been consistently on the wrong side of those close games.
Fearless… If the Caps should be successful in this postseason, Tom Wilson’s effort late in the first period of Game 4 against the Leafs might be referred to as “The Shift” in Capitals lore. But there might be a day remember in the future that was every bit as important that and that had nothing to do with a game. Thursday was an off-day between Games 4 and 5, but while the skaters took advantage of the down time to recharge their batteries, goalie Braden Holtby took the ice at 10 a.m. to work with coach Mitch Korn to do some “fine tuning.” You get the feeling Korn wouldn’t need a tuning fork to tune a Stradivarius or a Steinway (or that he’d bring a lot of funky tools to the job). Whatever he and Holtby did had the desired effect, a 30-save effort when the Caps desperately needed one. It might have been his best performance since he authored a 30-save effort in Game 5 of last spring’s second round series against the Penguins, the 3-1 win forcing a Game 6. If Holtby has been sufficiently “fine tuned,” Toronto’s task becomes infinitely more difficult.
Cheerless… Cuz, about that game against Pittsburgh last spring. Yup, it was a 30-save effort. Yup, he allowed only one goal. Yup, he won on home ice. Yup, it came after he allowed three goals in three of his previous four games and after he lost three in a row to the Penguins. But that Game 6 after that 30-save effort? He allowed four goals on 42 shots and lost in overtime in what was the series-clinching win for the Penguins. Maybe the key is going to be not letting Toronto use Holtby like a shooting gallery.
Peerless… The Caps took a first period lead in each of the last two games, but they allowed the Maple Leafs to tie the game in the second period twice. The second period is the only one in which the Caps have a negative goal-differential in the series (minus-2), and they have been outscored, 5-2, in the second periods over the last three games. It might not be coincidental, the Leafs taking advantage of the long change with their speed to ramp up the pace of the game. The second period has been an issue all season long. It is something that still bears watching.
The Capitals have had the chance to eliminate a team 20 times in since 2005-2006. In those 20 games, they have a 5-15 record, 2-9 in their last 11 games in which they could have sent an opponent home. What is most ominous in an historical context is that the Caps have never won consecutive decisions in games in that span in which they could have eliminated an opponent. The last time they were in this situation, they eliminated the Philadelphia Flyers in Game 6 of their opening round series last spring. Nothing would say – nay, scream – “we’re different”… “WE’RE DIFFERENT! – than ending this series in the Caps’ first chance to send the Maple Leafs off to the off-season.
However, the thing to watch for now might be on the Toronto side of the ice. The Maple Leafs have played a high-tempo, but determined sort of game for most of this series. They have not looked like a team with seven rookies having dressed for games. Now, however, the Leafs are facing elimination for the first time in this series. If Shakespeare was a hockey guy, he might call this the “undiscovered country” for the Leafs (for Hamlet, it was death; for Toronto, it is elimination from the playoffs). How the Maple Leafs deal with this situation might be what decides Game 6.
Eastern Conference Quarterfinals Game 5: Washington Capitals 2 - Toronto Maple Leafs 1 (OT)
The Washington Capitals put the Toronto Maple Leafs on the brink of elimination of their first-round playoff series with a 2-1 overtime win on Friday night in Game 6. The win gave the Caps a 3-2 lead in the series as the teams head back to Toronto on Sunday night.
Washington, as they did in Game 4 and 5, took a first period lead. With Nazem Kadri in the penalty box for the Leafs, the Caps scored on a late power play. Kevin Shattenkirk started the scoring play backing the puck inside the Toronto blue line to create space. He sent the back in the direction from where he came, to Nicklas Backstrom at the right point. With space on that side, Backstrom stepped up and wristed a shot off the near post to the left of goalie Frederik Andersen. The puck caromed out the far side, and T.J. Oshie was quick to circle in and backhand the puck past Andersen’s right pad before Zack Hyman could close on him. The Caps had a 1-0 lead 18:15 into the period.
Toronto got the equalizer six minutes into the second period. Working the puck below the Caps’ goal line, William Nylander circled out to the left of goalie Braden Holtby. From the right wing faceoff circle he spun and fired a shot at the net. It pinballed among a clot of bodies and slid out to Holtby’s right, where Auston Matthews was open. Matthews stuffed the puck past Holtby’s right pad, and it was a 1-1 game.
That would be all the scoring until overtime, the fourth time in five games the teams went to an extra session. It did not last long when a basic play that players have been seeing drawn up since they were playing pee-wee unfolded. Jay Beagle won a defensive zone faceoff, and Matt Niskanen took control of the puck. Skating to the red line, he dumped in deep behind the Toronto net. Marcus Johansson was first to the puck and chipped it to Evgeny Kuznetsov in the corner to Andersen’s left. Kuznetsov spied Justin Williams following the play down the middle, and he teed up a pass for Williams to lean into. Williams’ one-timer from between the hash marks found its way between Andersen’s pads, and the Caps found their way to a 2-1 win...
-- The fourth overtime game in this series ties for the most in a series in Caps history. Washington and the Boston Bruins played four overtimes in 2012, each club winning twice, the Caps’ second win coming in Game 7.
-- Justin Williams’ overtime goal was the seventh game-winner in his career, his second in this series, and the third time he did it against the Maple Leafs (his first career game-winner came in a 6-1 win over Toronto in Game 7 of their opening round series in 2003).
-- Getting to “two” was a good thing. The Caps are 40-26 in playoff games since 2005-2006 when scoring two or more goals.
-- With the win, the Caps are now 12-17 in overtime decisions since 2005-2006 and evened their overtime record on home ice in that span at 7-7.
-- Alex Ovechkin skated a more normal 19:29 in ice time after consecutive games under 17 minutes. His 15:4w4 in even strength ice time was second only to Evgeny Kuznetsov (15:47).
-- At the other end, Brett Connolly skated just 6:12 for the game and had only three shifts after the first period totaling 2:46.
-- Tom Wilson did not work or play well with others. Four minor penalties, two of them for unsportsmanlike conduct. It helped hold him to 10:14 in ice time and just a single shot attempt (on goal).
-- That Connolly did not have a shot attempt in his six minutes of ice time is not surprising. A little less surprising that Jay Beagle didn’t have one, either, in 12:16 of ice time. Daniel Winnik had all three shot attempts for the fourth line (shot on goal, a miss, a shot blocked).
-- The Caps had 22 blocked shots, not an extraordinary amount, but they did spread the bodily sacrifices around. Twelve different skaters recorded at least one, with John Carlson leading the team with five.
-- The even-strength battle was fought to a virtual draw. Toronto had 50 shot attempts to 48 for the Caps, while the Caps had 22 shots on goal to 21 for the Maple Leafs. Each team had one goal at fives (numbers from Corsica.hockey).
In the end...
The off-day work Braden Holtby did with coach Mitch Korn appeared to pay off. He was a good deal sharper than he has been at any time in this series and allowed one goal in a postseason game for the first time since he stopped 30 of 31 shots in a 3-1 win over the Pittsburgh Penguins in Game 5 of last spring’s second round playoff series.
The point has been made that the Toronto Maple Leafs are a team that won’t go away. And now they are going home with their season in the balance. Don’t count on the Caps going away.
Labels: 2017 Stanley Cup playoffs, NHL, the peerless prognosticator, Toronto Maple Leafs, Washington Capitals
The Washington Capitals wrestled home ice advantage back from the Toronto Maple Leafs in their Eastern Conference Quarterfinal series on Wednesday night with a 5-4 win in Game 4 in Toronto. It sets up a contest on the battlefield that has been the strategic focal point throughout the postseason history of the Capitals franchise – Game 5. Let’s see what the cousins have to say about the game just completed and the one looming on the near horizon.
Fearless… It was not as much the five goals the Caps scored against the Maple Leafs in Toronto last night, it was the “who” got them. A first liner got two (T.J. Oshie), a promoted third liner got two (Tom Wilson), and of course, the primariest primary scorer of them all got one (Alex Ovechkin). Ten different players shared in the points – six forwards (five goals, four assists), four defensemen (four assists). And about those defensemen, four of the six had a point. Matt Niskanen and John Carlson did not record a point, but Carlson was a plus-3 (best on the club). It might have been the most balanced offensive effort of the series for the Caps.
Cheerless… Two games, two times the Caps scored two goals before the game was five minutes old. Two two-goal leads. In fact, the Caps have had five two-goal leads in the last two games – 2-0 and 3-1 in Game 3; 2-0, 3-1 (which became 4-1), and 5-3 in Game 4. They lost Game 3 in overtime and escaped by the skin of their teeth from another overtime in Game 4. Here is a number you might not want to look directly at…in the last two games, the Caps were out-shot in the third period by a combined 28-9.
Cheerless… Alex Ovechkin had 16:31 in ice time in Game 4. That was almost 90 seconds more than he had in Game 3 (15:08), but it is the first time in 88 career playoff games that Ovechkin skated consecutive games with less than 17 minutes of ice time. And there he was in the third period last night, getting just seven shifts in the third period (none in the last 4:33) and 4:51 in ice time. Is this the Caps being cautious to a fault in the third period, trying to hold onto a two-goal lead? Would they be better served by trying to plant the dagger in the Maple Leafs?
Feerless… Caution hasn’t been all bad. Only three teams have allowed fewer third period goals than the Caps (two), and it perhaps no coincidence that Nashville and St. Louis hold commanding leads in their series, while the third team – Anaheim – completed their sweep of Calgary on Wednesday night. I’m frankly more concerned with those first and second periods, in which the Caps have allowed five goals in each, blunting the momentum they have established early. No team has more first period goals than the Caps in this postseason (seven), but Toronto is sitting right there with the third-highest first period goal total (five). When the Caps get a lead, they need to do a much better job of standing on Toronto’s collective throat and not letting them off the floor and back into the game.
Feerless… One of the things that has perhaps not gotten enough attention is the contribution from the blueline in this series. Six of the seven defensemen to dress so far for the Caps have points, three of them having recorded two points. It might not sound like much, but in 12 games last postseason, the Caps had six of eight defensemen record points, but only three with at least two points. And, if you look at the seven defensemen to have dressed, specifically the “seventh” slot, which has been split between Karl Alzner (no points in the first two games) and Nate Schmidt (a point in each of the last two games), the Caps are getting, at the moment, balanced contributions from the defense.
Cheerless… It says something that three defensemen have at least ten shots on goal in four games. But among John Carlson (15 shots), Dmitry Orlov (10), and Kevin Shattenkirk (17), they have one goal. Getting shots to the net is a good thing – it creates the chance for rebounds, at the very least. And what’s up with Brooks Orpik and Shattenkirk? Minus-5 and minus-4. Hurt? Let’s just hope it’s a slump. It happens to defenders, too.
Cheerless… Caps fans always seem to have a sense of doom about them. This shows itself in different ways in different postseasons. This year it’s “the Leafs are getting all the bounces!” There is a perception that more than a usual share of Leafs’ goals are being scored by deflections or the fortuitous (like that word, cuz?) bounce that leaves a puck right at the feet of an Auston Matthews or a Tyler Bozak with an open net in front of them.
Fearless… One of comforts of Corsi as an indicator over time is that it reflects the climate of a series. Sure, a team might get a lucky bounce, a gork, a dribbler with eyes (Cheerless…cuz, stop doing your Crash Davis thing), but over the longer haul, the team that plays better is the team that will have more success. It’s like the difference between weather and climate. You’ll have hot days and cold days, dry days and wet days. That’s how the weather changes, but over time, the trend moves generally in one direction – climate change. Same here. Some days you get the bounce; others the other guy gets it. You might even see a couple or three games in a row where the other guy gets all the breaks, and you can’t buy one. But over time, the team that “plays” better does better. And right now, through four games, the Caps are fifth in Corsi-for at 5-on-5 (51.33 percent). Not that there isn’t room for improvement, since the Caps actually trail Toronto in adjusted Corsi-for, the Leafs seventh overall (50.73 percent) and the Caps tenth (49.27 percent). If the Caps can press the advantage they have been securing early in games, they could finally break this team.
Fearless… For all the unfortunate history of the Capitals in the postseason and the outsized importance of Game 5, this Caps team is in barely explored territory going into Game 5. This is just the second time since the 2004-2005 lockout that the Caps will take the ice in Game 5 after tying a series at two games apiece with a win on the road. They beat the New York Islanders in overtime of Game 4, 2-1, to tie their series, 2-2, before winning Game 5 by a 5-1 margin. They went back to Long Island and lost Game 6, 3-1, but they prevailed in Game 7 on home ice in a 2-1 nail-biter to advance to the second round. So, if you are looking for history to guide you here, there isn’t much to go on.
Cheerless… Game 5 on home ice. You’d think it matters. Well, you wouldn’t be right. You wouldn’t be wrong, either. It just does not seem to matter all that much. Since 2008, when the Caps returned to the playoffs for the first time since the 2004-2005 lockout, the Caps have hosted a Game 5 nine times. They are 6-3 in those games. OK, well did the wins in games lead to wins in series? Not consistently. In the six Games 5 that they won, the Caps went on to win the series three times, losing the series three times. The odd thing is, they’ve alternated series wins and losses after Game 5 wins. If they win Game 5 on Friday night, the arrow points this year to a series win after they lost their series against Pittsburgh in Game 6 last spring after winning Game 5. As for the losses, the Caps lost two of the three series in which they suffered a Game 5 loss. The exception was last season, when the Caps beat the Philadelphia Flyers in Game 6 in Philly after losing Game 5 on home ice. If you are giving a lot of weight to the result of Game 5, win or lose, don’t.
Peerless… Through four games you have teams that are mirror images of one another. One team has learned how to take advantage (the Caps) but hasn’t figured out a way to finish off their opponent decisively. On the other hand, Toronto has allowed the Caps to do pretty much as they please early in games, especially the last two, but not so much that they can’t hang around and make the Caps nervous and dominate late.
The series has become almost all about Washington at this point. Can they win a decisive Game 5? Can they close out the Leafs? Can they actually make use of home-ice advantage? They’ve faced similar questions in the recent past, and the answers have not been pleasant. Consider Game 5 another chance for this team to prove that it is different – in a good way – from those Caps teams that preceded it.
Eastern Conference Quarterfinals Game 4: Washington Capitals 5 - Toronto Maple Leafs 4
The Washington Capitals looked to get out of a 2-to-1 deficit in games when they took the ice against the Toronto Maple Leafs at Air Canada Centre in Toronto on Wednesday night. It was as close as any of the other three games, but unlike those games, this one did not go to overtime, the Caps skating off with a 5-4 win to even the series at two games apiece.
The Caps, as they did in Game 3, opened the game with a pair of early goals. With the game not three minutes old, the Caps had a faceoff in the Toronto end. Nicklas Backstrom won the draw cleanly back to Nate Schmidt at the left point. His shot snuck through but came to rest at the pads of goalie Frederik Andersen. Backstrom darted in, getting inside position on Tyler Bozak, and slid the puck to T.J. Oshie circling out from the other side of the net. Oshie pulled the puck to his forehand and snapped a shot into the net before Andersen could get across, giving the Caps a 1-0 lead 2:58 into the game.
Bozak took a penalty a minute later, and the Caps made the Leafs pay. Morgan Rielly tried to play the puck up the wall and out of the defensive zone, but he got it only as far as Kevin Shattenkirk at the right point. Shattenkirk sent the puck across to Alex Ovechkin in the left wing circle, and Ovechkin made a direct call from his office, burying the puck past Andersen at 4:34 of the period to make it 2-0.
As the Caps have done too often in this series, though, they gave up momentum, this time in the form of a Zach Hyman goal just 42 seconds after Ovechkin’s, tipping a Jake Gardiner drive past goalie Braden Holtby.
The Caps regained their two-goal lead eight minutes later when Lars Eller stormed down the right wing, skated the puck down and around the back of the Toronto net, came out to the right of Andersen, turned and fired a shot that clipped Tom Wilson on the way through, eluding Andersen to make it 3-1 at the 13:41 mark.
Wilson scored again less than three minutes later when he accompanied Andre Burakovsky on a 2-on-1 in the Toronto zone. Burakovsky’s pass was right on Wilson’s tape, and he wasted no time snapping a shot past Andersen’s glove to give the Caps a 4-1 lead going into the first intermission.
Toronto got the only goal of the second period, converting a power play chance early on. Working the puck around the perimeter, the Maple Leafs finally got it to James van Riemsdyk in the right wing circle. VAN Riemsdyk’S shot hit Dmitry Orlov’s skate as Orlov was sliding across to try to block the shot. It altered the direction of the shot enough to elude Holtby on the near side, and it was 4-2 as the teams went off for the second intermission.
In the third, the Caps had a Nate Schmidt goal washed out on a goaltender interference call, and the Maple Leafs took advantage of the break not long after. A Connor Brown fed Matt Hunwick for a one timer that was stopped in front. But Auston Matthews pounced on the rebound and sent it past Holtby;’s right pad to make it a 4-3 game 12 minutes into the period.
Just 59 seconds later, T.J. Oshie restored the Caps’ two goal lead for a third time. With neither team able to control the puck at the Toronto blue line, Backstrom finally poked it ahead to Oshie behind the Maple Leaf defense. Oshie did not spare a moment in ripping a shot through Andersen’s pads to make it 5-3 at 12:59.
Toronto made things interesting in the last minute of regulation with Andersen pulled for an extra attacker. William Nylander fed the puck down from the right point to Mitch Marner, who fired a shot on goal. The puck did not get all the way through, but it did squeak off to the left to where Tyler Bozak was parked, and he stuffed it into the net with just 25.8 seconds left. It was as close as the Maple Leafs would get, though, and the Caps skated off with a 5-4 win and a new series heading back to Washington.
-- Tom Wilson had two goals in the first period. His first career multi-goal period. His first career multi-goal game playoff game. His first multi-goal game of any kind in the NHL.
-- T.J. Oshie had a two-goal night, his second multi-goal game as a Capital in the postseason. He became just the second Capital to record more than one playoff multi-goal game in the post-2005-2006 lockout era (Alex Ovechkin has five).
-- Braden Holtby has made a lot of big saves over the past several years for the Caps, but if the Caps do damage in this postseason, the “save” by Tom Wilson will be the stuff of legend. Morgan Rielly looped in on the right side and wristed a shot at the net that slithered between Holtby’s pads. From the other side of the play, Wilson circled behind Holtby and dove at the puck, knocking it off the line just as it was about to touch red paint…
…and that was Wilson in front to screen Frederik Andersen and get a piece of the Lars Eller shot going through to make it a 3-1 game. If the game had been tied at the other end, we might be writing the pre-obituary to the Caps season tonight.
-- The Caps turned the tables on the Leafs in penalty killing in this game. After Toronto killed a full, two-minute 5-on-3 power play on Monday, the Caps killed 1:56 of 5-on-3 power play time to end the second and open the third period with the Caps holding a two-goal lead.
-- Nicklas Backstrom had a two-assist night. It was his 15th career multi-point postseason game.
-- Toronto was charged with 29 giveaways and 38 turnovers overall, including Caps takeaways.
-- With Tom Wilson on the third line with Lars Eller and Andre Burakovsky, Brett Connolly joined Jay Beagle and Daniel Winnik on the fourth line. As a group that trio had just one shot attempt (Beagle had a shot attempt blocked). Connolly skated less than five minutes (none in the last 12:16), Winnik less than seven minutes, and it took two late defensive shifts in regulation to get him to that level.
-- The Caps won more than half the draws they took (32 of 6/52.5 percent), but in the last 2:59 of the game, Toronto won six of seven draws, four of them in the offensive zone. The odd thing was that the Maple Leafs scored their fourth goal with less than half a minute left after losing their only draw in those last three minutes.
-- Kevin Shattenkirk skated just 12:54 for the defense. That is a career low (by almost two full minutes) in 51 career postseason games. He skated 14:43 in a 3-1 St. Louis Blues win over the San Jose Sharks in Game 5 – the series clincher for the Blues – in their 2012 opening round series.
-- This makes four times in his last five postseason games that Braden Holtby allowed four goals. He had allowed four or more goals only six times in his first 45 career playoff appearances.
The Caps won the shot attempts battle at 5-on-5 (52-45/53.61 percent) and outscored the Maple Leafs, 4-2, at fives. But yet, the Leafs hung around and hung around. The Caps, who have now allowed more goals than any other playoff team except the Columbus Blue Jackets, almost let the Leafs hang around long enough to force another overtime. But there was that one instance when a Nate Schmidt goal was disallowed for goaltender interference. It was, it appeared to these red-rocked eyes, a liberal interpretation of the term, “interference,” for this is what Rule 69.1 states, in part:
“This rule is based on the premise that an attacking player’s position, whether inside or outside the crease, should not, by itself, determine whether a goal should be allowed or disallowed. In other words, goals scored while attacking players are standing in the crease may, in appropriate circumstances be allowed. Goals should be disallowed only if: (1) an attacking player, either by his positioning or by contact, impairs the goalkeeper’s ability to move freely within his crease or defend his goal; or (2) an attacking player initiates intentional or deliberate contact with a goalkeeper, inside or outside of his goal crease. Incidental contact with a goalkeeper will be permitted, and resulting goals allowed, when such contact is initiated outside of the goal crease, provided the attacking player has made a reasonable effort to avoid such contact.”
Did Nicklas Backstrom, by his positioning or contact, impair Frederik Andersen’s ability to move freely within his crease or defend his goal? That seems a hard case to make when: a) the Toronto defender “positioned” Backstrom in the blue paint by pushing him in, and b) Andersen initiated contact with Backstrom by wrapping his glove arm around Backstrom’s waist. And, did Backstrom initiate intentional or deliberate contact with Andersen? It is, again, hard to make the case when the video evidence suggests that Backstrom is being pushed in by the Toronto defender, and he is being impaired from backing out of the crease – i.e., to avoid contact with Andersen -- by said defender. Through these red-tinged eyes, the refs blew that call, and the official explanation is woefully thin on explanation.
It mattered. Had the goal been allowed, the Caps would have had a 5-2 lead with less than 12 minutes left in regulation. Toronto scored less than four minutes later to complete the two-goal swing, avoiding a three-goal deficit and closing the gap to a single goal. Thus are the thin margins on which games are won and lost in the playoffs. Tonight, the Caps fought through that misfortune and scratched out a win in spite of it. It was not pretty, but it was precisely the kind of win the Caps needed – hard fought, resolute. Winning teams win those games at this time of year.
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National Traditions
How Japanese Traditions Work
by Shanna Freeman
Traditional Japanese Film
Kurosawa, regarded as one of the world's greatest filmmakers.
Keystone/Hulton Archive/Getty Images
In terms of both age and output, the Japanese film industry rivals that of the United States -- it is the fourth largest in the world in the number of movies produced. The first silent film produced in Japan was shown in 1897, and silent films continued to be made well into the 1930s. Many of the earliest movies were "ghost films" featuring spirits and the supernatural, known as yurei. Period pieces, or jidaigeki, featured stories from the Edo period, when Japan was ruled by the shogunate. Early film in Japan was also influenced by kabuki and bunraku; in 1899, a short film called "Momijigari" showcased a performance by two famous kabuki actors.
The introduction of the "talkie" in 1930 also meant more experimental and avant-garde works. Socially-conscious movies known as "tendency films" were a natural expression of left-wing political movements, government dissent and labor-union organizing in the 1920s and 1930s. These were heavily censored and eventually banned as militarism was on the rise in Japan. The government gained control over the film industry in the late 1930s and made documentaries about real life in Japan and propaganda films to showcase the country as an invincible military power.
In the late 1940s, influential filmmaker Akira Kurosawa wrote and directed his first film, "Sugata Sanshiro." The golden age of Japanese film followed in the 1950s, including films by Kurosawa as well as Yasujiro Ozu and Hiroshi Inagaki that garnered worldwide acclaim. Samurai films, as well as the kaiju, or monster films, also dominated. "Gojira" (translated into English as "Godzilla") is the first and best-known of the latter genre, while Kurosawa's epic "Seven Samurai" is often considered one of the best films ever made. The ninja and the yakuza (Japanese-style mafia) genres made their appearance in the 1960s and 1970s. Also notable in 1970s Japanese film is the introduction of the "pink film" -- softcore erotic films with a special emphasis on aesthetics.
Although it had been in existence almost since the beginning of Japanese cinema, the ghost film, or yurei, became popular in Western culture in the 1990s. Known as J-horror, movies in this genre are psychological thrillers and contain elements of suspense and audience anticipation. Themes focus on elements of traditional Japanese folklore, such as yokai (spirits, demons and monsters). Japan is also well-known for its wide variety of animated productions called anime, which incorporate other genres such as fantasy, science fiction, action and horror. Hayao Miyazaki produced "Porco Rosso" and "Princess Mononoke", which were more popular in Japan than movies like "E.T" and "Titanic." Today, anime movies make up more than half of all films produced in Japan.
In the next section, we'll step back from the world of art and entertainment and into the traditional Japanese home and garden.
How German Traditions Work
How Indian Traditions Work
How Italian Traditions Work
How Mexican Traditions Work
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Tagdebate
What I Learned From Pro-Gun Twitter
January 7, 2016 / Carl
When I wrote about President Obama’s Executive Order about guns I specifically wasn’t trying to change anyone’s mind. There’s a reason for this. I am not trying to strip my opponents of their identities. Guns are their identities.
Jenny Trout posted a single tweet. My child is more important than your gun.
The replies are what you expect. Threats against her. Threats if she tries to come and take their guns. Fear. Yes, she picked the replies but what she posted was indicative of what happens when anyone says something even remotely about guns control online. Remember, this started with her saying my child is more important than your gun. She’s not coming to take them away. It’s not a pro-gun-control message. It’s a mother’s statement that her child is precious.
But she hits upon some truths I think we overlook when trying to have a debate about guns in this country.
The pro-gun right has one weapon, and that is fear. If they can’t make you fear “terrorists”, they’ll try to make you fear “thugs”. If they can’t make you fear “thugs”, they’ll jump to the hypothetical rape of your pretty white daughter. If they can’t make you afraid at all, they’ll become violently afraid of you. Then they’ll kill you, and say it was in self-defense because you tried to take their guns. Self-defense, because their guns are their selves. That’s why they’re panicking; if the government legislates their guns away, they’re legislating these peoples’ identities away.
For a group who uses fear as its main tactic, fear is at the heart of the issue. They see gun control as an attack on their guns which they view as part of their identity. Their guns are their selves. That’s why the government is so scary. It’s threatening to remove part of their identities. How do you even begin a discussion that starts with wanting to remove part of someone’s identity?
Richard makes a great point. We need to deal with The Anger before we deal with The Gun.
The Anger is in all of us. The Anger manifests itself differently in each person, to different degrees. The Anger can be eased, it can be released safely, but it never goes away. You have to be taught how to deal with The Anger, but few people ever learn on their own. Fewer still know how to teach it. Instead, we try to sublimate The Anger, hide it, pretend it doesn’t exist. But it doesn’t go away. Without a way to acknowledge The Anger, to release it in a safe way, The Anger explodes, increasingly in a hail of gunfire.
The Anger feeds on the Fear. The result is a much darker version of Monty Python’s Spanish Inquisition sketch.
Union Troops holding captured Confederate flags in Statuary Hall. Via - https://www.flickr.com/photos/uscapitol/7846242584/
June 23, 2015 / Carl
I try to understand both sides of an issue. I’ve gotten criticism from my side for not being on that side enough. I’m not coming out with guns drawn and scathing words. I understand there are two sides to everything. If there wasn’t, it would be an issue.
It’s easy to find the other side because other thoughtful thinkers will point it out. Not in a way of OMG DID YOU SEE THIS MESS? or I TOTALLY AGREE WITH THIS! But in a simple way of hey, look at this other perspective that’s different from my own. That’s important. It’s necessary to see the other side and why they believe what they believe. Even if I find it repugnant. I need to know where they’re coming from or we’ll never hope to meet on a common ground.
The most recent debate about the Confederate flag finds itself at the middle of a controversy just like this. For context, I grew up surrounded by them. It was a way of life for me to see it on cars, flying in front of houses and in the community where I lived. I didn’t think much of it because it was my privilege not to have to worry about it.
But I understand its history and its message. Whether it be heritage or hate doesn’t matter. It’s a symbol closely associated with slavery. Just as the swastika was a pagan symbol before the Nazis used it. You don’t see many swastikas around anymore.
Federico Viticci made a similar point on Twitter.
We also have a heritage in Italy. It’s called fascism. We don’t celebrate it or miss it. Time to grow up for some Americans.
Heritage and history do not exist in a vacuum. They’re two sides to every history. The side that gives you pride in the South also reminds others of a terrifying, painful period in their lives. Where their great-grandparents were literally owned by your great-grandparents. That’s the heritage.
Just as there are two sides to everything, there are people in the South who want to make the argument to remove the flag of the United States of America because of what it represents.
I saw a group from the South arguing against the US Flag because of what the country has become. I’m paraphrasing but they wanted it removed because of the acceptance of homosexuality, the deteriorating morals of the US and the liberals ruining the country.
I don’t agree with them and their belief doesn’t change the history associated with the Confederacy but there’s always another side. A side I absolutely disagree with.
The Confederate Flag is coming down. It’s no longer for sale in Wal-Marts, Amazon or eBay. Virginia’s Governor has a plan to remove the licenses plates with it from the state.
It will eventually come down in South Carolina, but not until some more work is done. It’s not as simple as merely lowering the flag. The flag cannot be lowered, only removed. It can clearly be seen in photos. The mechanism to remove it is under lock and key.
It’s time to move on. There is a line that needs to be drawn between heritage and hate. You’re allowed to do whatever you like in your own house. You can fly a flag on your farm and in your home if that’s your desire. But it’s time to remove it from government. It’s time to take it off government buildings.
Those buildings are not just used by those who want to fly the flag. The public grounds are used by everyone. They’re used by white and black alike. They’re used by people from all walks of life and it’s time to take down this symbol of hatred and slavery.
The Nazis gave Germany the autobahn and rocketry, the swastika is not an acceptable symbol of heritage in Germany or anywhere else. Your heritage is not more important than the atrocity accompanying it. It’s unacceptable to continue to fly and use a symbol that hurt so many for so long. It’s over.
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HomeIdahoBonner CountySorry, Not Sorry, Sandpoint City Council 19 October, 2016
Sorry, Not Sorry, Sandpoint City Council 19 October, 2016
October 23, 2016 Bonner County, government, Idaho 1
Sorry, Not Sorry, Sandpoint City Council
By Anita Aurit
I’m adding a special post regarding the complaint I filed with the city council and how it was handled by the city. I will post the other meeting agenda items in a separate article.
After the council failed to respond to my complaint in the time as laid out in the ethics ordinance, I consulted with legal counsel and then published the complaint in my blog. The incident that precipitated my complaint occurred at the September 7th City Council meeting. You can read about it here and you can view the video here (video is courtesy of Sandpoint Watchdog)
Meeting took place September 7, 2016
Registered letter with complaint was received by the mayor and the city attorney on September 12
Bokowy was contacted by the city council on September 19th.
City ordinance states that the complaint is to be addressed at the following city council meeting (September 21)
On or before October 3, the Daily Bee spoke with the Sandpoint City Administrator regarding my complaint. I was not contacted. The Daily Bee article was written on our before October 3.
At 4:39pm on October 4th, I received the following voicemail: “Hi Anita, this is Maree Peck, the city of Sandpoint City Clerk. I’m just calling to alert you and I was concerned that you were not notified, that the certified letter that you sent to Mayor Rognstad and City Attorney Scot Campbell, this whole issue will be on the October 19th regularly scheduled meeting, so you’re certainly welcome to give me a call back if you have any questions.” (she then provided her direct number) This is a transcript from the actual call. Link to Recording.
I sent an email on October 10th requesting information regarding the exact protocol regarding the hearing of my complaint and the procedure for my witnesses to testify. I received a response on October 13th. A screen capture of the email is noted below.
No further communication was forthcoming from the city.
Click on the image to view in a larger window.
When I arrived at the October 19th meeting, the City Attorney indicated he wanted to speak with me outside chambers. He then proceeded to explain to me that he was going to suggest that the council dismiss the complaint as Mr. Bokowy was not acting in his capacity as SURA board member and the city did not have authority to hear an ethics complaint regarding a SURA board member as they were not the governing body of this board that acted separately from the city. The most interesting part of this is that he had this “legal epiphany” only the night before (October 18).
My witnesses and I sat through the entire meeting waiting for our turn to speak. This never happened. Mr. Campbell explained his legal epiphany and his reasoning as to why the complaint should be dismissed. I am not going to bore you with all the legal word calisthenics. Bottom line is this, evidently the city ordinance regarding “ethics” is outdated, Mr. Bokowy was not acting in his official capacity as a SURA board member and the city had no jurisdiction over SURA anyway.
The “Apologies”
The complaint stemmed from two breaches of the rules regarding public comment. These rules that are clearly stated by the mayor at every meeting prior to public comments (you are not to address anyone in particular nor are you to address the audience. It is my contention that had the city stopped Mr. Bokowy in the beginning of his “I want to address the audience” comment (and he turned toward the audience) or even when he addressed me personally, he would not have been emboldened to continue his bullying of me after the meeting.
The City Attorney fell on his sword and extended an apology for not following the rules at the September 7th meeting but there is something you learn in mediation training and conflict resolution training, whenever someone extends an “apology” followed by a “but” there is no apology. The mayor gave a mea culpa which rang hollow for reasons I will discuss.
I felt that it would be appropriate and the right thing to do for the council to allow me to speak. Councilman Snedden made a comment that he would like to hear what I thought. I thought “Finally, I get to make a statement!” I no sooner began to talk when Councilman Snedden barked at me asking if I believed Mr. Bokowy was acting in his official capacity as a SURA board member. He repeated this question and would not let me speak. He treated me as though I was in a witness box and being cross-examined as a hostile witness. It was rude and unbecoming behavior and inappropriate.
Councilwoman Williamson did speak to the fact that “communication” was critical and she intimated that the communication should have been better. (Translation, why did the city attorney wait until the night before to look at this complaint and make his decision?)
Mr. Bokowy was called to the podium to have a chance to speak and offer an apology. His smirk and bouncing around on the podium was not the body language of someone offering an apology. He read from a script, stating that he was “only trying to be polite” when he asked me how to pronounce my name. He noted that he also had a name that was difficult to pronounce. The problem with this was that he should have never been addressing me personally in the first place. This was not an apology and I invite you to watch the video of his performance at the September 7th meeting (it’s about 13 minutes in) and draw your own conclusions.
I am absolutely astounded at the lack of professionalism and concern expressed by the City Attorney who just “didn’t have the time” to investigate this until the night before the council meeting. I came there after a full day at work, as did at least ten people who came to speak as witnesses for me. This is a clear indication of the lack of concern and respect the city has for the residents of Sandpoint (or, the residents that aren’t in their golden circle)
The mayor’s apology rang hollow as after the September 7th meeting, he walked over to Mr. Bokowy, shook his hand and said,,”Good job, that needed to be said.” There was a witness at the October 19th meeting who came to testify to this.
As I waited for the city to notify me of how they would proceed with my complaint, a certain political figure and relatives of council members and SURA members felt no compunction about defaming me in a local business. This is not the first time this has happened. How interesting that there is a hue and a cry about intimidation from the very people spreading hate and misinformation about private citizens. Very sad.
The only apology that I felt was heartfelt was from Councilman Eddy who came over to me after the meeting. I believed his words and appreciated that he extended them to me personally and sincerely.
After the meeting the City Attorney kept repeating the logic of his legal opinion, he also parroted the same words from Mr. Bokowy’s non-apology. And then he said at least two times, “Well, you write for Redoubt news”, in an accusatory tone. (There was a witness to this exchange). And, what pray tell, does my blog appearing in Redoubt News have to do with the treatment I received?
And that my friends, is the crux of the matter. Listen to Mr. Bokowy’s comments on September 7th and add that to Mr. Campbell’s comment. It was also interesting that when I asked Mr. Campbell why a city official spoke to the Daily Bee about my complaint when I had not been contacted by the Bee, he laughed and said, “They didn’t contact you? They do that all the time.”
There has been much in local “news” about alleged “intimidation” lately. Interesting that when real intimidation takes place in council chambers and witnesses are ready to testify to it, the city treats in so lightly. Clearly there is one standard for the council and their “friends” and all others.
I am thankful for all the people who came to speak for me and support me, even if they were not given the opportunity to do so. I find it very sad that our local government behaves in such a manner, in council chambers and outside of council chambers. Bullying should never be condoned.
I am sorely disappointed in our local government and our so-called news media that reports on things without interviewing all the parties involved. If the actions taken were meant to silence me or scare me away from city council meetings, they were unsuccessful. The treatment I’ve received makes it even more critical to make this information known and for citizens to get involved in what is happening with our city council. I am also making this public should there be an attempt to extract retribution either against myself personally or my business.
Finally, the city attorney mentioned that the experience I had with Mr. Bokowy is a civil matter or as he put it, it could have happened in a bar. I am beginning to agree with the city attorney.
I will continue to attend meetings and report on my view of city decisions from a small business owner’s point of view. I will continue to give credit where credit is due and despite the hateful rhetoric aimed at me, I will forgive and will continue to treat all those involved with respect. I will not,however, be silent when I am attacked, defamed or bullied.
This has been a sad commentary on the way the city treats it’s citizens and business owners. I am a person of deep faith and great hope and it is my hope that there will eventually be some good to come out of this.
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1 Comment on Sorry, Not Sorry, Sandpoint City Council 19 October, 2016
Thomas Flinchum October 24, 2016 at 5:29 AM
Karma will bite them all in the backside sooner or later.
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WCSU Names Regional Hospice CEO Cynthia Emiry Roy Macricostas Entrepreneur of the Year
DANBURY, Conn. — Western Connecticut State University (WCSU) will recognize Cynthia Emiry Roy, president and CEO of Regional Hospice and Palliative Care in Danbury, with the 2019 Macricostas Entrepreneur of the Year Award.
Roy has applied her entrepreneurial career exclusively to nonprofits, armed with the same drive and skills exhibited by successful business owners.
Her current project – directing construction of the Regional Hospice Center for Comfort Care and Healing, which opened in 2015, and running the highly successful operation – set a new standard for the way hospice care is offered not only in Connecticut, but across the country.
“Cynthia’s long resume of work with nonprofits and her drive to do something never before achieved in Connecticut, will convince anyone that the skills and drive expressed by business entrepreneurs are the same needed to make nonprofits successful,” said Dr. David Martin, dean of WCSU’s Ancell School of Business, which administers the Entrepreneur of the Year Award.
The award will be presented on Tuesday, March 26, at 11:30 a.m. at the Ethan Allen Hotel in Danbury.
Roy had been the executive director of another hospice in Connecticut for nine years when, in 2007, the board of directors at the Regional Hospice offered her the president and CEO job at Regional Hospice.
“I told the board, ‘I will come to work for you if you let me build a hospice inpatient center-one like you have never seen before!’” Roy recounted. She had learned that not all hospice care was suitable in hospitals or home. For some people at the end of life, a center that could assess and handle their special medical needs and help family members cope with emotional and spiritual needs all at the same time was the best solution. Connecticut had almost no options for patients and Roy knew from her travels around Connecticut and other states that no other facility met the best-practice standards she could build.
The Regional Hospice board of directors agreed and Roy set about her task. First, she had to change state hospice inpatient regulations, which didn’t represent best practice in end-of-life care. The original law from 1977 required a drinking fountain and a phone booth to be within a short distance of every hospice patient’s room and didn’t include any best-practice, evidence-based research within the regulations.
Roy had to find a location and raise money as well. “We didn’t have a $10 million donor,” she said. “Our average gifts were $400 each.” She identified a piece of land that was wooded and quiet, but is within half-a-mile of Exit 2 on Interstate-84 for easy access.
Operators of another hospice in the state lobbied against the change in regulations in order to blunt Roy’s attempt to construct a building. She spent several years engaging state and federal legislators before Gov. Dannel Malloy signed the reworked law in 2012.
Finally, Roy was able to hire an architect to design the building.
“I knew exactly what I wanted and I knew no one had done it before. We could do something really special,” Roy said. “I didn’t want it to look like a hospital. I wanted it to feel like home. It is the last home for most of the people who come here. We created an experience that is unforgettable.”
Roy has grown the organization from a small business to an $18 million corporation. The 36,000-square-foot building, which cost $14 million, offers 12 patient suites, each with space for family members to sleep, gourmet catering service from the kitchen, a library, chapel, a spa and a playground for children, as well as administrative offices. It is a fully licensed specialty care hospital and the only facility of its kind in Connecticut. It is getting state and national recognition from other health care providers. In addition to the center, Regional Hospice and Palliative Care also provides hospice care in four counties to people in homes, skilled nursing facilities and assisted living facilities.
Many people who work in hospice care have had a personal experience with loss that makes them passionate about the calling. As a teenager, Roy lost a best friend to leukemia. The experience of losing and caring for someone who was terminally ill changed her life. Sadly, she had a number of other significant losses that changed her view on dying with dignity.
The difficult experience gave Roy a personal understanding about end-of-life care and decisions the patient and family must consider. At the same time, Roy said, she approaches her position as a job that involves many of the same tasks as any corporate, for profit, business.
“Our business culture is very important because we are working with families and patients at very difficult times in their lives while juggling the expenses of health care,” Roy said. “If you make a mistake at the end of life, people never forget that memory. You don’t get another chance to do it right.”
Roy expects everyone who works at the hospice agency to have the same commitment to service and mission that she does.
“The expectations of care are high here” Roy said. “People have to believe wholeheartedly in our mission, or they won’t work here. People have to bring positive energy, love and compassion to our care.”
At the same time, she concentrates on nourishing the staff. A Reiki specialist and aromatherapist are brought in regularly, and employees are treated to social events.
Roy previously worked with the New York City Chapter of the Alzheimer’s Association and the Buoniconti Fund, the fundraising arm of the Miami Project to Cure Paralysis. Roy completed her clinical internship training at St. Vincent’s Psychiatric Hospital. While at Columbia University, she also worked with a United Nations non-government organization, International Committee on Aging.
She received a master’s degree in science majoring in social work from Columbia University and a bachelor’s degree in science from Boston University. She holds an accreditation as both a home care manager and hospice administrator. In September 2013, Roy was appointed to the governor’s Palliative Care Advisory Council. She presented the 2017 Macricostas Lecture on “Entrepreneurship in the Nonprofit World,” at WCSU.
The prestigious Young Professionals Organization invited Roy to join the CEO group in 2016. Membership is for leaders younger than 45 who run companies larger than $18 million. Her fellow members, nearly all of whom are men, discuss and look for solutions to most of the same issues Roy faces every day: questions about payroll, staffing, capital projects, short- and long-term investments and profit and loss concerns.
None of the rest of them, however, come face-to-face with death as part of the job.
“I’m on a different path, spiritually and professionally, to do this work,” Roy said. “People think running a nonprofit is easy, not like a regular business. But it is a health care business, with tremendous meaning and profound privilege.”
For more information, contact Paul Steinmetz at (203) 837-9805 or at Steinmetzp@wcsu.edu.
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Hot Best Seller
Music and the Mind
30 review Add Your Review
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"Writing with grace and clarity...he touches on everything from the evolution of the Western tonal system, to the Freudian theory of music as infantile escapism, to the differing roles o the right and left brain in perceiving music." WALL STREET JOURNAL Drawing on his own life long passion for music and synthesizing the theories of Plato, Schopenhauer, Stravinsky, Nietzsche "Writing with grace and clarity...he touches on everything from the evolution of the Western tonal system, to the Freudian theory of music as infantile escapism, to the differing roles o the right and left brain in perceiving music." WALL STREET JOURNAL Drawing on his own life long passion for music and synthesizing the theories of Plato, Schopenhauer, Stravinsky, Nietzsche, Bartok, and others, distinguished author and psychologist Anthony Storr illuminates music's deep beauty and timeless truth and why and how music is one of the fundamental activities of mankind.
Categories: Arts & Photography, Audiobooks, Biographies, Business & Money, Children's Books, Chinos, Comics, Computers, Cookbooks, Education, Limited Edition, Men's, Women's
30 review for Music and the Mind
Mikael Lind – Feb 26, 2013
This is a splendid book on music! It's not often that I read a non-fiction book from start to finish without reading some good fiction in between, but that was the case with this book; maybe because I am myself a musician and so the topic speaks to me directly, but also because the book is very well written. True, one can criticize the book on three accounts. First, the author should have connected the philosophical writings in the latter half of the book more with his knowledge in psychology. The This is a splendid book on music! It's not often that I read a non-fiction book from start to finish without reading some good fiction in between, but that was the case with this book; maybe because I am myself a musician and so the topic speaks to me directly, but also because the book is very well written. True, one can criticize the book on three accounts. First, the author should have connected the philosophical writings in the latter half of the book more with his knowledge in psychology. The book maybe tries to be too broad, but this didn't bother me too much since I found that the book nevertheless made me want to read more on the different topics. Second, the book is largely built around quotes from different other thinkers. I would have liked to read more of Storr's own views, but on the other hand, the quotes are often interesting and they made me want to read some of the books from which Storr found them. Third, although Storr dismisses the claim that Western music is somehow "better" than other kinds of music, the latter part of the book almost solely focuses on Western thinkers and composers. Still, I'm not troubled by this fact. Storr grew up in Europe; it follows that his expertise is best when it comes to Western music. This doesn't mean that you couldn't transfer the theoretical aspects of the book to doing research on music from other parts of the world. So, bottom line, even though this book is by no means a exhaustive work in the field of music psychology and music philosophy (it is, in fact, rather light), what makes it so good is the way in which it explains so much current thought on the topic in a really accessible and readable way. For me, it worked perfect as an introduction to more difficult works. Truly great!
Arjun Ravichandran – May 11, 2017
In our logos-dominated society, music (not possessing any discernible relation to the external world) often seems a meaningless indulgence ('auditory cheesecake', as Steven Pinker once scathingly observed) - but this is profoundly untrue, especially for those love music. But this latter group of people are often clueless when it comes to describing why music moves them so profoundly - after all, they are just tones, sounds - arranged in a particular sequence and perceived through the hearing app In our logos-dominated society, music (not possessing any discernible relation to the external world) often seems a meaningless indulgence ('auditory cheesecake', as Steven Pinker once scathingly observed) - but this is profoundly untrue, especially for those love music. But this latter group of people are often clueless when it comes to describing why music moves them so profoundly - after all, they are just tones, sounds - arranged in a particular sequence and perceived through the hearing apparatus of homo sapiens.. But like, that famous haiku goes "but yet, but yet.." The search for this elusive 'more' that music provides to its supplicants is basically at the heart of this fairly dense book. The writing is like quicksilver, dense and light at the same time, as the author (a psychiatrist by profession) wears his erudition lightly, weaving a tapestry of informed speculation drawn from the coils of anthropology, ethnomusicology, psychoanalysis (of course), and philosophy. This exploration is conducted through several pointed chapters, each a dense article in itself, dealing with questions that only a music obsessive would ponder : where exactly does music come from? (possibly from our primate heritage) is it true, as freud suspected, that the fundamental attraction of music is that it represents an escape from depressing reality? (sort of, but not entirely) He even takes a gander at the speculation that solitary listening to music (an evolutionarily novel, and historically very recent phenomenon) can be construed as neurotic phenomenon. The conclusion that the author arrives at (after several detours and pitstops) is that music is meaningful precisely because we are, by necessity, meaning-making creatures - we do not grasp individual phenomena as they are by themselves, but their relations. In this, music's well-known affinity with mathematics is made clear, both are concerned with the implicit ordering of abstract phenomena (the relation between tones in music, and the process of ordering itself in mathematics), but mathematics does not have the bodily component that music does. We are inescapably bodily creatures, and music is inescapably bodily. Music thus manages to be both abstract and concrete, mind and body, at the same time - it moves us so profoundly and at our whole being, because it is a synthesis and a re-unity of aspects of ourselves that are very often divided. It is the ur-phenomenon of the primal human process of meaning-making, the crystalline model of our intuitively-felt flow of life. The author quotes Nietzsche (who has a chapter devoted to him) approvingly, "If not for music, existence would most certainly be considered a mistake." - and the author himself, ends his treatise with the expansive declaration that "music is an unasked-for, and undeserved blessing - transcendent." I feel as though the author, given the opportunity to write about the love of his life, has just thrown the kitchen sink at it - like all love letters, it is passionate, a bit messy, and a tour-de-force of intellectual synthesis (OK, maybe not the last one) - strongly recommended for anyone who has heard a song. I would be remiss if I didn't mention that while the author's specialty and focus is the tradition known as Western classical music, a knowledge of music theory is not really required (except for the chapter "Basic Patterns" which purports to investigate the claim for the supposed objective basis for the Western harmonic system), given that the book is written at a sufficiently general level - an achievement I feel is of real credit to the author.
Lin – Aug 06, 2011
I will review this book in the style that Mr. Storr wrote it. First a quote from the goodreads member, Jigsaw, who recently finished reading the book. "This book wasn't what I expected; nevertheless, it was good once I understood what the actual point was. I thought at first that it would address psychological aspects of music primarily. Instead, it focuses briefly on physiological aspects of music, and then becomes more of a review of philosophy of music. Once I got used to this, it was decent. I will review this book in the style that Mr. Storr wrote it. First a quote from the goodreads member, Jigsaw, who recently finished reading the book. "This book wasn't what I expected; nevertheless, it was good once I understood what the actual point was. I thought at first that it would address psychological aspects of music primarily. Instead, it focuses briefly on physiological aspects of music, and then becomes more of a review of philosophy of music. Once I got used to this, it was decent. The author does spend a lot of his time quoting others, though." I, too, felt very much the same way about this book, both in what I initially thought the book was about and what I quickly realized was the real emphasis of the text. Mr. Storr's writing is mostly the binding agent for the copious quotes that fill a good third or more of the book. After a few chapters I looked forward to reading the quotes more than Mr. Storr's writing.
Billy Coupar – Mar 25, 2014
I would agree with most of the other reviews here in that; if knowledge is power, then you'll certainly be powerful after reading this. Lots of great references and interesting ideas, which lead you to other books and concepts. However it is extremely academic and the other reviewers are right when they tell you that a lot of the book is made from quotations, long and short.
JP – Jan 10, 2019
Some beautiful girls fascinate us Sometimes books also You open this book and fall into the lake of music Author has deep understanding about music it includes origin as well as style of every famous musicians You love to learn the origin of music from birds and ends with human and also the perceptions of great mind about music Signing Freud, Nietzsche, Russell. Schopenhauer, Carl Jung also discussed precisely. A complete entertainment about music.
Jordan Kinsey – Jul 15, 2018
A good British general summary of the way things are.
Benitez Bryn2 – Dec 07, 2018
this series so good
Gary Gress – Jul 18, 2017
Reading this, I felt like I was on an aimless and wandering journey, with many stops along the way to regard the varied and numerous monuments (quotations).
Claire – Aug 16, 2015
I've concluded that what Anthony Storr discusses about the psychogenic (psycho-, mental, -genic, coming from - starting from the mind) causes and effects of music has a great deal of merit, even if he may be no better educated about it than I am. (His focus: the human body; mine: making music and understanding language) I think this is worth pondering, even if you aren't a musician or a neurologist. (Maybe it is not the most appropriate for my elementary school colleagues, but maybe they could l I've concluded that what Anthony Storr discusses about the psychogenic (psycho-, mental, -genic, coming from - starting from the mind) causes and effects of music has a great deal of merit, even if he may be no better educated about it than I am. (His focus: the human body; mine: making music and understanding language) I think this is worth pondering, even if you aren't a musician or a neurologist. (Maybe it is not the most appropriate for my elementary school colleagues, but maybe they could look up the great music he mentions! To practise for research they might do later.) After all, health and well-being are not only for the few. So I am glad to have hung in there and made it through migraines and semi-busy lifestyle to appreciate this Oxford psychiatric work. As John Logan's quoted on the title page, "Music's the medicine of the mind." Why does an arrayed set of tones move a listener? I think this is well-addressed with only a minimal background in music or mental health necessary. Everything else can be easily looked up. N.B.: If you're not used to getting information from this kind of book ("academic" I see other reviewers call it), it could be daunting.
Sophia – Jun 04, 2013
This book was basically all about the author's opinion on how he feels music effects and impacts people on an everyday basis. Storr believes music plays a significant role in everyone's lives. He talks about how music helps people getting through difficult times, how we are surrounded by it. This book was actually pretty interesting for a non-fiction book. Although it is usually more difficult for me to read non-fiction books quickly, this book was interesting enough to be a quick read. I was ab This book was basically all about the author's opinion on how he feels music effects and impacts people on an everyday basis. Storr believes music plays a significant role in everyone's lives. He talks about how music helps people getting through difficult times, how we are surrounded by it. This book was actually pretty interesting for a non-fiction book. Although it is usually more difficult for me to read non-fiction books quickly, this book was interesting enough to be a quick read. I was able to relate to how music impacts daily lives and learn about the way it does effect people. After reading this book, I realized that music is an essential part of everybody's live. Music is in everyone's life because there is one that fits them. There are so many genres and types of music that there has to be one for everyone.
Barnaby Thieme – Apr 27, 2009
Made it about half-way through this book -- it doesn't strike me as worth finishing. It's not bad as far as it goes, but Storr is no authority on this topic. He's a psychologist who has written books about a number of eclectic subjects, and has no specialization in musicology or music psychology. This book is essentially a long essay by somebody who is generally smart and who has reflected philosophically about music with the resources of a decently-read layperson, but he doesn't seem any more q Made it about half-way through this book -- it doesn't strike me as worth finishing. It's not bad as far as it goes, but Storr is no authority on this topic. He's a psychologist who has written books about a number of eclectic subjects, and has no specialization in musicology or music psychology. This book is essentially a long essay by somebody who is generally smart and who has reflected philosophically about music with the resources of a decently-read layperson, but he doesn't seem any more qualified in his judgments than I am, and I don't mean I'm an expert. We've done nearly equivalent amounts of reading on the subject, but I'm not running out to write about book about it. (shrug) I know there's a book out there on music psychology that is the one I'm looking for, but this wasn't it.
Graeme Quinn – Dec 22, 2016
What was good about this book: - Theories on the origin of music - The function of music in preliterate societies - The function of music in ancient civilization - The relationship between music and the mind and body - The impact of music on people with neurological and physiological health conditions What wasn't good about this book: - Disjointed ideas which had no apparent connection with one another, especially in the discussion of "The Solitary Listener" - Lofty philosophical analysis of music in c What was good about this book: - Theories on the origin of music - The function of music in preliterate societies - The function of music in ancient civilization - The relationship between music and the mind and body - The impact of music on people with neurological and physiological health conditions What wasn't good about this book: - Disjointed ideas which had no apparent connection with one another, especially in the discussion of "The Solitary Listener" - Lofty philosophical analysis of music in comparison with other art forms. I found a lot of these ideas to be a bit of a stretch I highly recommend this book for the first half of its content. However, I couldn't give it more than 3 stars because of the second half.
Philip – Apr 22, 2011
Storr shares his thoughts on music, philosophy, and psychology in this well-written book. He explores various great philosophers' viewpoints on music from the past, including Nietzsche, Freud, Jung, Schopenhauer, and Plato as well as various composers and musicians. He finds himself especially sympathetic with Schopenhauer and Nietzsche (because he is an atheist) and spends a great deal of time discussing their thoughts on music. Although he is a committed evolutionist, Storr is forced to puzzle Storr shares his thoughts on music, philosophy, and psychology in this well-written book. He explores various great philosophers' viewpoints on music from the past, including Nietzsche, Freud, Jung, Schopenhauer, and Plato as well as various composers and musicians. He finds himself especially sympathetic with Schopenhauer and Nietzsche (because he is an atheist) and spends a great deal of time discussing their thoughts on music. Although he is a committed evolutionist, Storr is forced to puzzle over the evolution of music and finds the answer lacking. All in all, I would recommend this book if you are a person who wants to think critically about music and its relationship to philosophy and psychology.
Caroline – Mar 10, 2008
an incredibly stimulating philosophy of music – why it exists, what purposes it serves – through the words of a psychiatrist who understands music through the words/thoughts of philosophers. quoting from works of nietzsche, schopenhauer, plato, socrates, and jung, he contemplates the origins of music, our fascination with it, and its meaning in our lives. not to mention his focus on thoughts from composers such as wagner, stravinsky, haydn, and tchaikovsky. a fascinating read for those who might an incredibly stimulating philosophy of music – why it exists, what purposes it serves – through the words of a psychiatrist who understands music through the words/thoughts of philosophers. quoting from works of nietzsche, schopenhauer, plato, socrates, and jung, he contemplates the origins of music, our fascination with it, and its meaning in our lives. not to mention his focus on thoughts from composers such as wagner, stravinsky, haydn, and tchaikovsky. a fascinating read for those who might be interested in philosophy and how it relates to western classical music – great for composers and musicologists. this book didn’t relate to my studies as much as i had hoped. on to another!
Matthew Hodge – Jan 21, 2017
A brief but well-written set of contemplations about the nature of music. Why do we like it so much? Is there something underlying our conscious minds that music helps us connect to? I find that some of theory, that music helps us connect with deep and big things beyond us, makes more sense with something complex like classical music. Perhaps less so with much pop music. And because Storr seems very familiar with the former and almost unfamiliar with the latter, one really wonders to what degree h A brief but well-written set of contemplations about the nature of music. Why do we like it so much? Is there something underlying our conscious minds that music helps us connect to? I find that some of theory, that music helps us connect with deep and big things beyond us, makes more sense with something complex like classical music. Perhaps less so with much pop music. And because Storr seems very familiar with the former and almost unfamiliar with the latter, one really wonders to what degree he would say all the things that he says about music, if he dealt more with more mainstream music.
Colin – Mar 14, 2015
There are a lot of books currently around that attempt to explain music from the perspective of neuroscience, but Anthony Storr instead addresses it in terms of classical theories of the mind. He draws on a very limited range of sources - by his own admission in the case of the music, where he sticks very closely to the European classical tradition, but also in the thinkers he draws on - drawn mainly from the eighteenth and nineteenth centuries. Freud and his school are in here; Schopenhauer and There are a lot of books currently around that attempt to explain music from the perspective of neuroscience, but Anthony Storr instead addresses it in terms of classical theories of the mind. He draws on a very limited range of sources - by his own admission in the case of the music, where he sticks very closely to the European classical tradition, but also in the thinkers he draws on - drawn mainly from the eighteenth and nineteenth centuries. Freud and his school are in here; Schopenhauer and Nietzsche too. Within these limited parameters, though, this is a really admirable book - thought-provoking and enlighening.
Renah – Apr 17, 2012
Huh. Not particularly impressed. The whole book seemed to be building up to some point or other, with all the quotations and analyses of philosophers and musicologists. I just wasn't sure what the point was, or what he was trying to say, exactly. Perhaps something like "music is important?" Some interesting quotes and a few helpful ideas, such as his treatment of music as a force/process that helps organize the mind and especially the subconscious (much in the way that dreams do) but on the whol Huh. Not particularly impressed. The whole book seemed to be building up to some point or other, with all the quotations and analyses of philosophers and musicologists. I just wasn't sure what the point was, or what he was trying to say, exactly. Perhaps something like "music is important?" Some interesting quotes and a few helpful ideas, such as his treatment of music as a force/process that helps organize the mind and especially the subconscious (much in the way that dreams do) but on the whole I finished this book no more 'illuminated' than when I started.
Jigsaw – Sep 17, 2011
This book wasn't what I expected; nevertheless, it was good once I understood what the actual point was. I thought at first that it would address psychological aspects of music primarily. Instead, it focuses briefly on physiological aspects of music, and then becomes more of a review of philosophy of music. Once I got used to this, it was decent. The author does spend a lot of his time quoting others, though.
Todd – May 18, 2007
The book is a fascinating exploration of the relation of the human mind to the experience of music. The book takes a broad and long view of music's place in human society, taking into account ancient philosophical opinions on music, anthropological explorations into the origin of music, cultural variations in musical styles, modern psychological experiments on music's effect upon the mind, etc.
Douglas – Oct 21, 2009
All of the late Anthony Storr's books are worth reading. He was an eminent British psychiatrist who is always fascinating when discussing Freud and Jung. This book concerns his love of music and he finds himself most at home when talking about Nietzsche. But it is the arousal of music that produced this music and he analyses its reality.
jeremy – Feb 17, 2008
well-written and engrossing, though more valuable in scope if you have even a rudimentary understanding of philosophy. people usually complain that music is so ambiguous, that it leaves them in such doubt as to what they are supposed to think, whereas words can be understood by everyone. but to me it seems exactly the opposite." ~felix mendelssohn (as quoted in the book)
Michael D – Nov 30, 2014
Storr is great at communicating complex ideas in a direct fashion and this is a highly engaging collection of pieces linking music with philosophy, religion, psychology mathematics and other intellectual pursuits. Although its focus is on Classical music, there is much to enjoy here for any kind of music devotee.
Clive Buckingham – Dec 16, 2013
OK, but as another reviewer mentions, it's personal reflections and he's no technical authority on music. So I was slightly disappointed on that score. Philip Ball (The Music Instinct) goes straight to the heart of the matter in more methodical style, so to my mind he's the one to read on this topic.
Selma – Feb 13, 2009
The most lucid and interesting book about music I've ever read. Storr is concerned with the affect of music on personality, the cultural relativism of music's theoretical underpinnings, and the emotional/intellectual dimensions and impact of listening to and performing music.
Kerem – Feb 23, 2015
Too much reference on Nietzsche and Principa Mathematika bertrand russell, if you read Gödel, douglas hofstadter the lack of absolute music& mathematics will make more sense. published in 1990s but sounds like 1930s pre Gödel era. Better to read first this book then Oliver Sacks Musicophilia.
Kelly Spoer – May 31, 2011
I was given this book to read for my Choir CP class junior in High School by Mr. Zwier. I loved it back then. Forgot about it, then found it in my bookstore. I have yet to reread it, but I think I'll understand more now than I did 15 years ago.
Aubrie – Aug 26, 2015
I am in two minds. In places, most notably the beginning, Storr came across as pretentious. But the last two chapters were wonderful. The book is worth reading, just for them.
Mike – Jul 16, 2009
Too theoretical for me to provide any enjoyment.
Marc – Jul 31, 2007
This book has a fair amount of interesting information, but I recall being bored by the prose.
Dion – Nov 29, 2008
This book manages to take a fascinating and joyous topic and render it boring and pedantic. Disappointing.
The Wonderful Wizard of OZ: The Original Book (Annotated): The Ultimate Fantasy Fiction Classic
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The Art of War: The Ultimate Guide to Victory in Battle, Business, and Life
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The second University Press Redux Conference was held at the Knowledge Centre at the British Library 13-14 February 2018, in association with UCL Press and the ALPSP. It was again a sold-out event, with 250 delegates from across the global scholarly publishing field including university presses, commercial scholarly presses, librarians, funders and service providers. See https://www.alpsp.org/UPRedux.
Topics covered by the speakers (as summarised on the conference website) were: Academic-led presses; Author engagement; Digital publishing; Distribution and industry supply chain; Higher education policy; International sales; Journals publishing; Library – collection strategies and library supply; Media and publicity; Open access monographs; Production and printing; Relationship with parent institution; University publishing – history and new university presses.
The presentations and discussions were wide-ranging and stimulating, and some common themes emerged. Here is my personal take on the key themes from the conference.
Themes that stood out for me:
Funding – This was the question which seemed to dominate, especially after HEFCE’s Steven Hill stated that HEFCE wants its funding to incentivise academia to share content, and that this may not involve publishers (it’s not HEFCE’s role to fund publishers). The 2027 REF is likely to include an OA mandate for monographs. This seems to take no account of the findings of the Academic Book of the Future project, which highlighted the particular funding challenges for monographs, and it will have a potentially huge impact on the traditional scholarly book publishing model, especially in the humanities. Jane Winters told us that her entire departmental budget for OA was £10,000 a year. Sarah Caro from Princeton UP asked who would publish mandated OA monographs without funding. Who is going to pay? Is this, as Sarah Kember contends, part of a deliberate ongoing dismantling of state support for the arts and humanities, taking public funding to pay for research outputs purely to benefit private commercial interests?
The importance of copyright – Richard Charkin reminded us that a publisher’s commercial worth is its intellectual property assets, not its annual profit (Bloomsbury has JK Rowling). Aileen Fyfe stressed the importance to learned societies (and their ability to fund and support their field) of the income they receive from journal sales – income that relies on people having to pay for the content. So far, publishers have not noticed a decline in sales of paid content which is also available as open access. However, that links in to discoverability for OA content – if you don’t know a book is OA, you’ll probably buy the priced version. Which leads on to…
Discoverability for OA content – Michael Jubb highlighted the complexity of the supply chain for books, and the intermediaries who supply information and sell books to both institutional and trade buyers. There is no commercial incentive for these intermediaries to promote OA availability, which is therefore nearly invisible in the supply chain. However, there are signs that this is changing. For example, JStor has been very actively adding OA content to its platform (and removing the priced version of the same titles). Currently only 5% of academic book are published OA, so libraries expect to pay for most content and may not seek out OA alternatives, but if OA becomes more prevalent (and discoverable) surely fewer libraries will carry on paying for the content.
A pivoting back towards the institution – Amy Brand of MIT Press asked whether we are seeing a pivot back to the academy, with universities getting more involved in communicating their mission, and their value to society. Lisa Bayer of the University of Georgia Press stressed the political necessity of embedding the press into the university. Aileen Fyfe reminded us that scholarly publishing has not always been commercial. In its early days there was no expectation that money could be made from the circulation of highly specialised knowledge, and over the past 160 years scholarly publishing has been non-commercial for a larger chunk of time than it has been profit-led. Institutional resources such as IT expertise mean that library-based presses like Michigan have more scope to develop major projects such as collaborative platforms for sharing content in multiple formats.
Collaborative platforms – Pierre Mounier of OPERAS exhorted the humanities and social science communities to stand together – “United we stand!”. Sarah Kember asked us to think about the possibility of a publishing network that is properly, publicly funded, rooted in the university and rooting for the future of AHSS as well as STEM. Fulcrum (based at Michigan) is a values-based publishing platform, which is a collaboration between several US campus-based presses.
I took extensive notes at the conference and have put them together into a 32-page document, which I am making available for a nominal £15 (once purchased, I am happy for you to share the notes with your colleagues or students). This document has been created from my personal notes at the event and covers all the main sessions as well as three of the parallel sessions (Media, Authors and their Publishing Experiences, and Europe). It is available in Word or pdf format. If you are interested in obtaining a copy, please email me: annemnolan@outlook.com.
Please note: Official slides and audio from the conference are available for free at https://events.bizzabo.com/Redux18/page/1332592/slides-and-audio. See also https://storify.com/ALPSP/redux18-day-one and https://storify.com/ALPSP/university-press-redux-conference-day-2 for a storify of the tweets (available until May 2018). The Twitter hashtag was #redux18. UP Redux information can be found on the ALPSP website at www.alpsp.org/UPRedux. My notes are intended as a useful complement to these resources.
The Academic Book of the Future: https://academicbookfuture.org/links-and-resources/
The Role of the Editor: Publisher Perspectives – Katharine Reeve (Academic Book of the Future): https://ucldigitalpress.co.uk/BOOC/Article/1/60/
Untangling Academic Publishing: A history of the relationship between commercial interests, academic prestige and the circulation of research – Aileen Fyfe; Kelly Coate; Stephen Curry; Stuart Lawson; Noah Moxham; Camilla Mørk Røstvik: https://zenodo.org/record/546100#.Wo6ctajFLcs
Why Publish? – Sarah Kember (Learned Publishing): http://onlinelibrary.wiley.com/doi/10.1002/leap.1042/full
UKSG Cost estimates of an open access mandate for monographs in the UK’s third Research Excellence Framework: https://insights.uksg.org/articles/10.1629/uksg.392/
KU Research Exploring Usage of Open Access Books Via the JSTOR Platform: https://kuresearch.org/news7.htm
Research Consulting: Why are new university presses on the rise, and how can you get involved? – Megan Taylor: https://www.research-consulting.com/why-are-new-university-presses-on-the-rise-and-how-can-you-get-involved/
Changing publishing ecologies: A landscape study of new university presses and academic-led publishing. A report to Jisc by Janneke Adema and Graham Stone, with an introduction by Chris Keene: http://repository.jisc.ac.uk/6666/1/Changing-publishing-ecologies-report.pdf
Open access monographs in the REF – Steven Hill (HEFCE): http://blog.hefce.ac.uk/2018/02/23/open-access-monographs-ref-2027/
The OA effect: new report (Springer Nature): https://www.springernature.com/gp/open-research/journals-books/books/the-oa-effect
The BookMachine panel discussion on disruption in scholarly publishing took place on the 7th of September in Oxford, sponsored by Ingenta. It was a great event, with lots of food for thought, and I share my notes here. The discussion was chaired by Byron Russell (Ingenta) and focussed on how publishers can stay relevant and useful in the face of new technologies, new ways of information sharing, and changing research models and needs. The speakers were Charlie Rapple (Kudos), Phill Jones (Digital Science), and Duncan Campbell (Wiley).
What is the most disruptive thing in scholarly publishing at the moment?
The panel agreed that actually the publishing industry has not been disrupted. The large companies have not lost market share. There has been consolidation, not disruption, and consolidation might be considered the opposite of disruption. So, to ask a different question: what has been the most innovative thing? One answer is the effects of Open Access. OA has created an “author pays” model. Power has shifted towards the author and away from the library. In response to this, publishers are now focussing on services to authors (data sharing etc).
You can draw a path from evolution to revolution to disruption, and many commentators label things as disruptive which are really only evolutionary or revolutionary. The transition to digital has changed a lot of things, but not disruptively. Scholarly societies are wondering how they can continue to add value, and perhaps technological change has been more disruptive for societies than for publishers?
Why hasn’t scholarly publishing been more disrupted? We are still here. The single most disruptive thing hasn’t happened yet. Publishers rely on the scholarly importance of the version of record. This, by the way, is just as true for OA publishers as it is for traditional publishers. What happens when other versions become valid? We are seeing the rise of pre-prints, and data in multiple formats, both a move away from “the final article”.
Are publishers responding to change?
There is a huge amount going on inside publishing. Publishers need to keep listening to their users (including libraries and societies) and to their changing needs. At the moment, it’s apparent that we are still providing a useful service. We are turning richer article inputs into richer article outputs. Publishers need to listen, and innovate based on needs.
It is very difficult as an incumbent to be innovative. However, it should be said that publishers are fantastic at infrastructure. It was publishers who were behind the development of Cross Ref and DOI for example. Plumbing is not sexy, but it is important. Infrastructure can be innovative. It’s also worth saying that publishers are generally supportive of innovation elsewhere, outside of their organizations. For example, big publishers paid it forward by supporting Kudos in its early days, and were crucial for the company’s development.
Infrastructure is important now, and will become even more so in the future. A current model seems to be that an academic has an idea for something that needs to be fixed, a big company supports them, and then down the line buys them. The risk is that the learned societies and smaller publishers are not getting involved fast enough. The result is that big companies are pulling ahead. Smaller publishers should try and get involved earlier.
Smaller publishers might think that they don’t have the cash to put into investment. However, smaller publishers can be creative, perhaps getting involved in providing feedback in return for discounts for example. It is easier for big publishers, but it is possible for smaller publishers. As an example, Ingenta works with a lot of small publishers, some with only 2 or 3 staff, and introduces smaller publishers to new developments. Collaboration between smaller publishers might be the key (the IPG does a great job with this).
What is the effect of the demise of consortia deals? Are we seeing the end of the Big Deal?
There are pressures, but deals on the whole are hanging on. The slew of cancellations has still not materialised.
Access and discoverability
Library discovery systems are very expensive, but there are alternatives. Google Scholar is becoming more disruptive, and more widely used by scholars who may not even be aware of the library’s own discovery systems.
One large Dutch university killed off their discovery system, and put up a one-page document telling people how to use Google Scholar. Everything was fine. (Although a year later the library signed up to EBSCO’s discovery system, so perhaps there was more to this than meets the eye.)
New technology does not always succeed in its original form, although it can go on to evolve into something different. ReadCube is a good example. This was a kind of PDA system for journal articles, and was well received by libraries. It was like a Netflix for articles, and enabled control of what people could do (print, share). It did not succeed in the end, because publishers were not prepared to investigate the new model. But, the tech behind it has gone on to support a system for content sharing developed by another publisher.
For access to articles, forget Sci Hub, forget Patron Driven Acquisition. Even without access to a university library simply Googling an article title never fails. Green OA works well.
Copyright, sharing and piracy
Where do we draw the line on issues of copyright? In relation to the sharing of articles, there is a difference between individuals sharing stuff (sharing between academics), and a more large-scale attempt to share everything (Sci Hub). The line not to be crossed can be judged by asking who is sharing it and for what reason.
Sharing is fine, but the systemization of sharing is a problem. Sci Hub has forced publishers to face up to the fact that academics already share articles among colleagues. Sci Hub has pushed the agenda, but it is not the answer. Unpaywall is really neat, and legal.
Publishers feel a bit beleaguered when people think that piracy is bad but publishers are worse! What can publishers do? The key thing is that everything we create needs to serve the customer’s needs. The relationship between academics and publishers has been maintained by senior academics, serving on editorial boards for example. But are senior people really in touch with the needs of post-docs and junior researchers? There is a current shift in the research funding agenda, away from disciplinary funding, towards big, multidisciplinary projects (a cure for Alzheimer’s, the exploration of Mars). If people are working in multidisciplinary projects, which journal should they publish in? Will the channels change?
As well as the increasing thematic nature of funding, let’s hope there is a change in how research is evaluated too. The idea that it’s based on where you are published is so wrong headed. There are other outlets. We’ve got to use technology to start looking differently at impact, influence, and reputation.
In the old days, as publishers you never used to encounter a user; you dealt with the bookshop, the library. Things are changing and we need to get on board with the changes. In the rise of the machines (AI) in the sharing and discovery of information, what happens to publishers?
How do external parties view academic publishing?
Interest from outside investors is in scientific information, not in scientific publishing. Publishing is dead, long live scholarly information. Technology, information tools, open science, open data. You can put anything into Figshare and give it a DOI.
How can publishers move forward in ways that their customers might not think they need or want? Publishers might not be thanked for driving things forward, but you can get around that by creating a new brand, trying things out and moving forward but without the reputational risk.
Should publishers get involved with driving tech development in information sharing? The Belmont Forum was flagged as an interesting case. The Belmont Forum’s vision is:
“International transdisciplinary research providing knowledge for understanding, mitigating and adapting to global environmental change.”
Forum members and partner organizations work collaboratively to meet this Challenge by issuing international calls for proposals, committing to best practices for open data access, and providing transdisciplinary training. To that end, the Belmont Forum is also working to enhance the broader capacity to conduct transnational environmental change research through its e-Infrastructure and Data Management initiative.
This is transdisciplinary research and information sharing, but not “publishing” as we would traditionally recognise it. But publishers should take heart from the fact that there are many things that publishers know how to do that others in the research ecosystem just don’t know. Many people think publishing is easy until they try to do it. The Belmont Forum recently asked publishers for input and advice, which is encouraging. Knowing whether and how to get involved comes back to listening to your community, that’s the way publishers can contribute.
The end of project reports from The Academic Book of the Future project have now been made available, and were formally launched in London on 20 June 2017. These are my notes from the event, with apologies for any errors or significant omissions (my handwriting is not always fast enough!). The Twitter hashtag was #AcBookReports.
The project reports are available online: https://academicbookfuture.org/end-of-project-reports-2/
Welcome and introduction:
Caroline Brazier, Chief Librarian, British Library – The project started three years ago, to address what the ongoing rapid changes in the publishing industry would mean for the Arts and Humanities. Marilyn Deegan’s report provides a synthesis of the project and what it has achieved so far. Michael Jubb’s report gives details of the state of affairs in the academic publishing ecosystem.
Andrew Thompson, CEO of the Arts and Humanities Research Council – Having just signed a book contract with OUP, quite pleased to read the report’s finding that the book has a future! The report is conceived not as the end of a project, but the beginning of a discussion. How can our high quality research be more widely shared?
Samantha Rayner, UCL, Principal Investigator, Academic Book of the Future – So, here we are, finished after three years of work. This evening we start to collect the responses. Thank you to Melissa Terras who coordinated the team from behind the scenes. The team gelled quickly because they found they had common ground, and felt a responsibility to respect lots of different views. Fellowship has been essential part of the project. A journalist who read the report thought it painted a bleak picture. Sam rejects this entirely. There are lots of challenges, but this is NOT a bleak picture, and there are talented, practical, and visionary people out there who want to be involved. The project has shone a light on the things that need discussing. Research is becoming ever more politicised, so it is good that policymakers were involved in the discussions. The team managed to speak with a huge range of people. One of the best things proved to be having a pool of money unallocated at the start, which could be made available for mini projects which suggested themselves as the project progressed. This provided useful agility. In putting together the two reports, Marilyn and Michael are both heroes of the history of the academic book.
Academic Book of the Future Reports:
Marilyn Deegan, KCL, Co-investigator, Academic Book of the Future –
Thought this day would never come! The project has been a community building project, with a small project team, but a very large coalition of contributors. Want to mention advisory panel chair Kathryn Sutherland who never let us forget that good scholarship is central. Sam Rayner deserves credit for the decision to cast the net very wide, with events, etc. She was the one who came up with the idea of Academic Book Week, which has been an astonishing success. There was also the first ever UK university press conference, and many other conferences, seminars, workshops, focus groups, talks, interviews.
The BOOC is going live on Thursday 22nd June.
See http://www.ucl.ac.uk/ucl-press/browse-books/academic-book-of-the-future.
The academic book/monograph is still greatly valued in the academy and beyond
Print is not dead, and many scholars at all stages show a preference for print for sustained reading
The future is likely to be a mixed economy of print, e-versions of print and network enhanced monographs of greater or lesser complexity
There are many new exciting forms and formats of academic book…
…and new publishers and publishing partnerships emerging
Publisher brand still matters
Most scholars would be happier producing one or two ground breaking books in their careers rather than five or six which are produced quickly and have less impact
There is still confusion and anxiety over the Open Access agenda
Not bleak at all! But there are challenges, including increasing teaching loads and assessment.
A quote to end with:
“The substantial work of serious scholarship with a wider reach than that of the immediate academic sub-field is a precious thing, at the core of our cultural life and intellectual discourse” – Jonathan Bate
Michael Jubb, Lead Researcher, Academic Book of the Future –
Books are important, and they are part of the infrastructure for the Arts and Humanities. But, books now have more than just print formats. The academic book is part of an ecology with complex interactions. The number of titles is increasing, but overall sales are not increasing and sales per title are going down. Are too many books being published? Or is not enough effort being put in to get people to buy and read the books? There are tensions over rights. There is a need for innovation from publishers (which involves tech costs). The supply chain is almost comically complicated. There is a huge range of intermediaries. There has been no wholesale shift from print to e and the reader preference is still for print (across all age ranges). We will see digital alongside print for the foreseeable future. The publishers’ economic model is still based on print, but this is unsustainable. There has been lots of experimentation with OA, but we still haven’t got to grips with a sustainable economic model. Challenges include: costs and funding, author behaviour, rights regimes, international ecology, scalability. Can we get some quick wins? There is obvious potential with OA books for wider dissemination.
“Discoverability is the process by which a book appears in front of you at a point where you were not looking for that specific title” – Thad McIlroy
Discoverability is a disaster area. Metadata quality is poor. Onix, used by publishers, is completely different to MARC, used by librarians. We need discovery services better suited to academic books and behaviours of potential readers.
Quality must be sustained (not every book an academic wants to publish should be published)
Need to address issues of supply and demand
Need to maximise reach
Need to improve systems and processes and stimulate innovation
There should be more bespoke publishing services (not every book needs every publishing process, and there is room for cheaper, more pared down publishing for some books)
Need to address the economic implications of print plus e
Support development of OA
Above all:
Build communities and relationships
Develop a new structure to support dialogue amongst all the stakeholders
Need new policies to stimulate change, built on a deep understanding of the ecology
A motto to live by, to quote Ben Goldacre “I think you’ll find it’s a bit more complicated than that”
Panel responses to the project conclusions and recommendations:
Geoffrey Crossick, Distinguished Professor of Humanities, School of Advanced Study, University of London –
Very pleased to have been invited to comment. Learned a great deal, especially from Michael Jubb’s report. When Crossick wrote his own report on OA, he now realises that he structured it like a book, and it was a long form argument developed through the different sections (he wanted to shout to people “don’t just dip in and out!”) needing to be read in the order it was written.
The value of the monograph lies in the process of writing and reading it, not in the physical object. We know people value the physical book, and e-books currently can’t get near the experience of a print book. It’s different for articles. The availability of digital books became possible at the same time as OA, and this perhaps muddied the water.
Why write books at all? The answer is that long, structured argument is fundamental to humanities research. A monograph is not the same as a group of articles. Crossick is not sure that there is a crisis of oversupply, because the terms of “crisis” are not defined. He voices caution about technical determinism. Just because certain things are possible technically, does not mean they are valuable. What readers want should drive change. The reports make clear the many challenges of OA. Restraints lie in author ownership issues. There is a serious problem of third party rights (images etc). But the biggest problem with OA is finding the right business model. The book processing charge will not prevail.
Frances Pinter, Founder of Knowledge Unlatched –
Books sit inside the knowledge structure of each discipline, and there is a different ecology for every discipline. These reports look at the academic book from an Arts and Humanities point of view. KU’s research has shown that there is enough money in the academic system to support OA. It is not in one place, but it is there. Pinter agrees that not every monograph needs the full publishing treatment, and this is significant because it means there is scope for reducing publishing costs significantly before the stage of having a finished digital file. KU has looked at publishing costs around Europe, and many publishers offer a pick and mix menu of publishing services, which goes a long way to explaining the differing costs of OA in different places in Europe.
The writing of a monograph is part of the research process itself, so Frances is not convinced by the argument that there are too many books published. You need the whole of the milk before the cream can rise to the top, and there are no publishers who can reliably spot the cream. “Find me a publisher who’s always been right … there isn’t one”.
The Jubb report has an excellent chapter on intermediaries and their services. Amongst other things, it provides the startling fact that vendors typically take 50% of the amount the library pays for the book.
KU have been looking at geo-stats for the monographs they have unlatched. Monograph usage is 7x higher than what is going through the libraries in the same area. This suggests that there is a larger audience than we thought. HEFCE is looking to mandate OA, but is trying to get funding together in a very unstable environment. It would be easy for them to shelve their plans, but Pinter thinks this would be a mistake.
Chris Banks, Director of Library Service, Imperial College –
For a librarian, collecting, discovery and OA are important topics. It is worth thinking about the different types of academic output. At the moment we still have an academe that is very cautious. Reward mechanisms are based around publishing a book, and scholars need to write a good book and publish with a good publisher.
Collecting – Increasing amounts are being published, and there are more students. Despite things being available online, there is an increased usage of libraries, and so libraries have a space problem. In the old days, with print books, you never knew when a book might go OP and become unavailable, so libraries used to purchase “just in case”. There are more choices now, and libraries can purchase “just in time”, as the need arises, and in whichever format is the most appropriate. Libraries still buy print books, but there is more sharing amongst institutions. We are moving away from the number of books on shelves being a measure of value for the institution towards looking at the number of books a library can make available.
Cataloguing adds value for the library, and Chris thinks libraries would be willing to pay publishers to add good metadata to make sure books are discoverable. Libraries have trained, skilled people who could help with this! This would be valuable for both libraries and publishers. Libraries are looking for new and smart ways to use their budgets to make more books open, and Chris supports initiatives such as Knowledge Unlatched.
Discussion and audience Q&A:
Anthony Watkinson – In the US they have the Mellon Foundation who supply significant levels of funding. Where is our Mellon? Where will the money come from?
Answer from Michael Jubb: struck by how conservative the US publishing landscape remains, despite 20 years of Mellon initiatives.
Answer from Marilyn Deegan: Mellon seems to support two kinds of projects, either boutique projects for a single book, or large infrastructure projects, many of which are in partnership with libraries. We in the UK need to focus on what we actually need.
David Sweeney, Research England – Thanks particularly to Michael for an excellent piece of research. However, the challenges highlighted in the report are very scholar-centric. This sits uncomfortably with the AHRC focus on scholars developing a wider influence in the UK as a whole. The breadth of the contribution of our research to our national culture needs to be as important for humanities scholars as it is for science.
Answer from Michael Jubb: lots of sympathy with that view, which is why the report emphasises the importance of quality of research output, and that the book should be a partnership between the author and the machinery of publishing (ie dissemination).
Shearer West, Provost and Deputy Vice-Chancellor, University of Sheffield –
This is a huge subject, so to finish, and inspired by Jenny Holzer and her “Truisms”, which are short statements encapsulating sometimes uncomfortable truths, here are 10 statements:
Libraries have adapted more radically to changes in the digital environment than either publishers or academic authors.
The reports are relatively silent on readers, apart from noting that both students and academics prefer hard copy academic books to digital ones, but with little indication as to why.
The desire to get published by well-known university presses appears to be as much a concern about academic reputation than a concern about rigorous peer review. The brand becomes a proxy for quality.
The continuation of the print book is increasing supply led rather than demand led.
Supply chain complexities mean that publishing is a discrete set of processes and services rather than a single event.
The sluggish pace of open access developments in monograph publishing suggests that the right audience for an academic book is more important to authors than a large audience.
True Innovation in the format of academic books is not scalable.
There is increasing strain in the relationship among stakeholders in the academic book supply chain.
It is more difficult to preserve digital books than physical ones.
The hard copy book serves as a monument to the author.
I attended the LIBF Tech Tuesday event held in Oxford earlier this week – a lively conversation about the future of academic publishing – and I share my notes here. The panel discussion was chaired by Jacks Thomas (LIBF) and covered print vs ebooks, social media, business growth, open access, and various topics in between. The speakers were David Taylor (Ingram), Rachael Lammey (Crossref), Pippa Smart (publishing consultant), Andy Redman (OUP) and Chris Fowler (Oxford Brookes University Library).
Does the academic book have a future?
The answer from the panel was yes. Long form publishing is turning around, and the consensus is that print will be around for a long time. Readers are willing to use e, but the preference is still for print, so we will have both. And we still need library shelf space for books! From a technical perspective, discovery and layering content is adding value. People want to link to different parts of a text. Being able to find different research in whatever medium is future proof. From a commercial point of view, POD means that publishers don’t have to make the decision about which format will win. Do both e and print and allow the customer to have a choice.
The monograph is still a valuable form and, as noted in the Crossick report, remains the most effective way to present sustained research over many years. The monograph allows the space to express an argument fully.
More and more is being published, and it’s now a real problem to review all the relevant research. Historically, it has been possible for authors to go back and read every primary document mentioned in relation to their book. That’s a challenge for the future. Of the scholarly output from the last 50 years, 70% of the output has been in the last 15 years. Future academic publishing needs to address that.
What is the role of Social Media?
Students and researchers don’t use publisher websites to discover information, they use “the web”. People incrementally pick up information, and social media is a very important element of that. It allows people to discover things by accident, serendipity. We are in a search environment, and people do directional searching in Google.
A very relevant example of the value of social media in academia is the very recent UK supreme court decision about parliament’s role in triggering article 50 for Brexit. The decision cited the UCL Constitution Unit blog. It’s very notable for a blog to be cited in a legal case. A blog can pick up issues very quickly, 24 -48 hours after events. Social media is a good way of providing a first-pass synthesis of emerging trends. With new applications of law, for example drone strikes, scholars get to grips with these issues much more quickly on social media than they do via monographs or journals. Social is also beginning to have an impact on promotion and career development. There is a problem with persistence though – links deteriorate, information disappears. We need to ensure stuff is still discoverable. There are initiatives to try and tackle this, for example the wayback machine.
As well as discoverability, it’s also worth thinking about access to content via social. Students expect access. Why can’t they access an ebook from Facebook?
Ingram have recently introduced an interesting commercial model related to social – Aerio. This is a C to C (customer to customer) model, allowing connections to grow between people who have the same interests. Aerio is essentially a widget which allows people to add a “bookshelf” to an online page (website, blog etc) with a direct link to buy the books. It’s available in the US but not yet in the UK.
How can publishers grow in this time of change?
It’s a challenge. We should not hold onto the old ways of adding value, and we need to think about new ways of adding value. Try looking at the content supply chain from the academic’s perspective. Work towards open systems, open standards. Think about new ways for the publishing process to add value, for example through enrichment. Publishers should free up resources to work with authors and content creators to add value. With so much research available you need expert curation, and publishers can provide this.
Consider using every available format, so people can have what they want. Don’t pretend to know what the customer wants. By and large, publishers are reported to have come to this conclusion.
A librarian’s perspective
The plethora of different formats is very confusing for libraries. In many cases libraries need to buy both print and e because students want both: e for getting at information quickly, print for in depth study. Libraries look at overall value for money. Often e is very expensive. Also e pricing structures vary. A single user licence almost renders the ebook not an ebook. And it doesn’t work if multiple students need the same book on the same day, for an exam.
The librarian needs to consider and prioritise value for money. Patron-driven acquisition has a tendency to use up budgets fast, and can result in an unconvincing range of purchased titles. Evidence-based acquisition, where purchases are driven by usage levels, seems more promising. Libraries can agree with the supplier in advance on how much to spend, then, over the budget period, choose what to buy.
The challenge of increased technical know-how for journal publishers
Technology appeared to offer solutions; you don’t need publishers, societies thought. But things now seem to be flipping back. The case was cited of an association which brought things in house 5 years ago. They now have a successful journal, but have got to the stage where they can’t do it anymore and are looking for a publisher to work with. With journals these days there is a requirement to provide additional information – ORCID iDs, information about funding sources etc. There are tools to help, but it does need a level of technical expertise. Small publishers don’t have this. The big publishers know they need to develop skills and are investing in technical staff.
Open Access is about a change in access and funding models, but there’s an inherent conflict between principles and pragmatism. There are two main strands – gold and green – which by itself causes stresses. Which is the version of record? There is conflict between local models and global models. The research councils have put HE institutions in the front line because of their funding requirements. OA is the direction of travel, and many publishers are constructively engaged, but there are real questions about what is achievable. Creation, enrichment, retaining accessibility – these all have costs. If customers don’t pay, what is the sustainable model?
The rise of sci-hub can be seen as an indicator of a dysfunctional publishing environment. Publishing shouldn’t be as expensive as it is. Publishing companies are expensive to run. Are we overcomplicating things? If we want OA we need to find an easier, cheaper way, and we haven’t found it yet. We need to find a better way of enabling access, but we need to pay for it.
A major problem with OA for publishers is that they have no idea how to make money out of it. Is there a workable, robust business model? Many universities are doing their own publishing but this is problematic too. It comes back to funding, to sustainability.
Marketing tips for freelance copyeditors and proofreaders
I was recently invited to give a talk about marketing to one of my local SfEP groups. Here are the tips I put together for them. I hope you find them useful too.
Marketing does not need to be scary or complicated. Keep it simple, and do what works for you. You can have a website, a blog, be active on social media, attend events, join freelancer networks, have an email mailing list, phone potential clients. But you don’t have to do all (or any) of this if you don’t need to. But what you do need is to get and maintain a sustainable level of paying work.
In essence, marketing can be explained very simply – it’s the process by which you put your services in front of people who want to buy them, and finding a way of persuading them to buy from you (much like in a street market). You want to get noticed, and even sought out, by prospective clients.
Three questions:
What services are you offering?
Who are the people who will buy your services?
How can you persuade them to buy from you?
Are you a generalist or a specialist? As a specialist you may find it easier to stand out from the crowd, and you may also be able to charge higher rates. As a generalist, you might be able to get more variety of work, or more regular work, but you will probably have to work harder on your marketing to persuade people to use you rather than others.
People might know what they need and seek you out (or someone like you), or they may not realise that they need you and perhaps might be persuaded to use you. If you are a specialist, you need to know your specialist market – who they are, and how they commission specialist work from freelancers. And you need to make yourself visible, through your online profile or through outreach, to your specialist market.
How can you persuade people to buy from you?
If prospective clients are considering whether to use you or not, they will want to know if your skills are relevant to their requirements, and whether you will do a good job at a reasonable price. Client recommendations, online information about your specific services and specialisms, and who you have worked for can all help. Try and put yourself in your client’s shoes to understand why they might need your services. Why should people employ you? What problems do you help them solve?
Getting your name in front of potential clients, and persuading them to use your services.
As an independent freelancer your product is YOU. If the term “marketing” seems a bit salesy, maybe think of it as personal public relations, and establishing a soft-sell platform for yourself.
How should you present yourself online?
Have a look at what other freelancers do. Look at their LinkedIn profiles, their websites, Twitter feeds, Facebook pages. What do you like? What do you dislike? What do you think they are trying to convey? Are they doing this successfully, or are there things which you think could be clearer. Use your editing skills to analyse how successful the text is! Looking at how others present themselves online can give you an insight into what kind self-presentation feels right for you.
Freelancer networks and directories
There are various professional organisations and networks through which you can reach your potential market. Many have directories of members where you can be listed. The obvious one is the SfEP, but others include Find a Proofreader, Reedsy, Whitefox. It’s also worth looking at Book Machine.
Think carefully about the keywords you use in directory entries, especially if you have a particular specialism. For example, in the SfEP directory there are only 17 people who come up in a search for “Mathtype”, and only 2 people with “Sibelius” in their directory entry. These people have a very high likelihood of being found by anyone searching the SfEP directory for freelancers with these skills. Again, it’s a question of knowing what you offer, and then making sure you make yourself visible to potential clients by making sure the text about you contains the kind of keywords your clients might search on.
Should you have a website?
Probably. It doesn’t have to be extensive, but a website is a very good shop window for you and your services. If you want to create your own website try WordPress, which is a very user-friendly platform – blog-based but with fixed pages too. WordPress.com is free (you can pay for enhanced features, but the free version has lots of features and an extensive range of designs to choose from). Other well-regarded website building platforms include Squarespace, Weebly and Wix. It’s quite straightforward to build your own website using one of these platforms, so there is no need to pay a web designer.
Advantages of a website:
Having your own website gives you professional credibility
You can link to your website from other online places, providing more ways for people to find you.
Raises your online presence, and helps you be discoverable via search. Relevant content and keywords can enable people to find you.
Provides an excellent platform for posting information about your specific services, client endorsements, FAQs, case studies, information about your fees and how people can contact you.
Can be updated with new information at any time.
Should you blog?
A personal blog is an excellent way of raising your profile. Blog posts can give people a clear idea of who you are and where your expertise lies. The downside is that you need to be prepared to write posts regularly (at least quarterly), and you may not want to commit the time to doing this. Try writing guest posts for other blogs before deciding whether you want to set up your own.
LinkedIn can do many of the things that a website can. Your LinkedIn profile can include details of your specific services, endorsements, contact information. You can provide a link to your website. You can share updates with your connections, and you can also write longform posts. Posts become part of your LinkedIn profile, get shared with your network, and also reach the wider LinkedIn community. See this slideshare for more information.
Should you use Twitter?
It’s a misconception that if you use Twitter, you have to have something to say. Many people do not tweet things themselves, but use Twitter to hear what others are saying. How useful Twitter can be for you is influenced by how well curated your “following” list is – who you choose to follow. If you follow key people who have interesting information to share, then Twitter can be a really useful source of ideas and information. You can think of it as a headline service with links.
Try these for starters:
SfEP Official @TheSfEP – the SfEP official Twitter feed
Oohpub @oohpub – Out of House Publishing. Producing books, journals and digital content for busy academic and education publishers.
Manual of Style @ChicagoManual – Clear, concise, and replete with commonsense advice, I offer the wisdom of a hundred years of editorial practice.
Guardian style guide @guardianstyle – The Guardian style guide editors on language usage and abusage, and lots more
Susie Dent @susie_dent – That woman in Dictionary Corner
Babel @Babelzine – Babel is a language and linguistics magazine for both experts and non-specialist readers
If you find someone you want to follow, take a look at their Twitter profile and see who they are following, and who follows them. This is a great way to find more useful people to follow.
Also, look to see if useful Twitter accounts have created any lists. Twitter lists group together tweets from a curated group of Twitter feeds. So, for example, @copyediting has a list called “professional-orgs” which brings together tweets from 15 organizations for editors and other publishing professionals. The SfEP has a list of members who tweet.
Twitter hashtags are also useful. A hashtag is a word preceded by a # symbol, which Twitter automatically turns into a tag, so if you click on a hashtag you will see all tweets that have been given that tag. Hashtags are often used for events so, for example, people are tweeting about the 2016 SfEP conference using the hashtag #sfep16. There are also hashtags relating to activities, such as an #amediting one. Simply type the hashtag into the Twitter search box to bring up the related tweets.
I’m not a fan of Facebook for business purposes. I prefer to keep Facebook for personal use. Facebook posts do not come up in Google searches, and in my experience the set up process for business pages is not intuitive – if you make a mistake it’s not easy to fix it. Facebook is useful for local businesses though, so if you have a local client base then you may want to look at Facebook.
Outreach: emailing, attending networking events
Emails are a good way of keeping in touch with existing clients and also a way of reaching out to potential new clients. Consider sending regular emails, perhaps every couple of months, to keep your name and your services in front of people. For existing clients, don’t forget to mention other services that you offer. If a client uses you for proofreading, they may not realise that you also offer substantive copyediting, so why not remind them every now and then? For potential new clients, mention work you have recently done for similar customers, perhaps point them to a case study on your website.
Use a simple customer database system for keeping track of existing and potential clients. Insightly is very good, and the basic version is available free (click on the grey “sign up free” button bottom left on the pricing page). Insightly also links with Mailchimp, which you may find useful if you email groups of contacts regularly.
Networking events are a good opportunity to get away from your desk, and broaden your horizons. Meet other people with similar challenges to yours. Meet people from different but related industries who provide a different perspective. Hear about industry developments and new technologies.
Some examples of websites and blogs from copyeditors and proofreaders:
Louise Harnby: http://www.louiseharnbyproofreader.com/
Louise’s blog: http://www.louiseharnbyproofreader.com/blog-the-proofreaders-parlour
Beverley Sykes: http://www.superscriptproofreading.co.uk/
Clear and informative website, includes testimonials and also has a good FAQ page. Beverley is @BevSuperscript on Twitter.
Kate Haigh: http://www.kateproof.co.uk/
Lots of endorsements on the site. Also a very good blog, with contributions from other proofreaders. Kate tweets as @Kateproof.
Denise Cowle: http://www.denisecowleeditorial.com/
Denise also has a good blog on her website. See this recent post about marketing.
Katherine Trail: http://www.ktediting.com/
Kat has an active blog, and her website also includes a video! She also has a resources page where she shares things with other editors, including a time sheet template, a quote calculator, a Microsoft Word styles tutorial video and a guide to KDP and Createspace. Offering free resources (and regularly pointing people towards them via social media) is a good way of increasing the number of visitors to your site, and this in turn will improve the site’s search ranking with Google, so this is quite a clever thing to do. Kat also has a Facebook page.
Louise Harnby has published a book about marketing your editing and proofreading business. You can read an extract through the “search inside” facility on Amazon.
Some Thoughts about Impact (and Open Access) for Humanities and Social Science Publishing
My background is in Humanities and Social Science publishing, and that’s the key area of focus for the majority of university presses. Attending a couple of sessions on Open Access and Open Science at the London Book Fair last week reminded me just how different things look from the perspective of the STEM subjects and the major journal publishers. A session on crossover academic books, and an inspiring talk from the founders of the new Goldsmiths Press brought some other thoughts into play too. A common theme was impact.
For academics, the measure of success is prestige. Have you changed the conversation? Have you changed the world? This idea came up in the session on the crossover book (the academic book that crosses over into a wider market). Penguin Press has published serious books by academic authors which have sold more than 100,000 copies. The question was posed in the session: as an academic why wouldn’t you want to reach 100,000 readers? If you want your work to have real impact in the world make sure you write well and concentrate on communicating your message. Penguin is highly selective in its commissioning, but then really gets behind the marketing for each of its books. Its academic authors include Daniel Kahneman and Paul Dolan. These authors have genuinely made an impact, and the huge success of their books must bring fantastic prestige to their institutions. I was left pondering the contrast with Open Access publishing, through which as much research as possible (rather than selected research) is made available (rather than actively promoted).
With the rise of Open Access, there is a commercial imperative to issue as much OA material as possible. This was from the “What is a Publisher Now? It’s Open, but where on earth is it?” session. Funders are providing money for Open Access publishing, and publishers seem very happy to take the money. A lot of money is being poured into the development of new platforms, and the big publishers are becoming content providers rather than book and journal publishers. With more and more research being published, discoverability is becoming a key issue. Metadata and semantic search are buzzwords. Is there an element of re-inventing the wheel here? Google is the expert in semantic search, and Google is widely used by academics for search purposes. In the future, will scholars search within several different platforms to find what they’re looking for, or will a single search portal (like Google) become dominant?
In STEM subjects, articles rather than books are the dominant form. Article Processing Charges for OA mean that there is a shift in where the value is perceived to lie, away from the journal (the publisher) and towards the article (the author). Articles can be published before the journal publication date. There is a move towards article-level metrics, which would mean that prestige (the academic’s measure of success) is tied in with the impact factor of the article, rather than the journal as a whole. In this scenario, what is the purpose of the journal? What is the purpose of the publisher? Are they now simply platform developers?
The fact that for STEM subjects OA is moving towards content held on platforms provides challenges for research that does not fit into the journal article mould (aka books!). Rupert Gatti (Open Book Publishers) and Lara Speicher (UCL Press) both spoke of the difficulties of finding the right business model and of getting Open Access books to the reader. Open Access books typically have free versions and also paid-for versions (for example you can access the pdf free online, but you can also pay to buy a print edition). Retailers (such as Amazon) and library suppliers are happy to list information about the books on their systems, but they don’t label them as being Open Access. So how does the reader know that a free version is available? Open Access book publishers need to find new channels. Publisher platforms, websites, OAPEN, DOAB and social media were all mentioned. For smaller publishers, without the scale and finance to develop sophisticated platforms like the mega-publishers, and without the routes to market provided by established commercial distributors, this seems very challenging. It’s often repeated that making books available as Open Access does not have a detrimental impact on sales of the print or ebook versions. I’m now wondering whether this is significantly influenced by the fact that distributors who sell the book do not mention the OA version. Are buyers ordering books through their usual channels not even aware that they’re paying for books that are OA? As OA becomes more widespread, surely this will change?
The newly launched Press at Goldsmiths is format agnostic. They are taking a critical attitude to Open Access, not saying yes, not saying no. For co-founder Adrian Driscoll, a key issue is sustainability. Open Access is very reliant on continued funding, which seems risky for a university (and therefore a press) which has a liberal arts focus. Sarah Kember, the Publishing Director, wants to think about different communication formats that are suited to subject specialisms which include arts and performance. She thinks Open Access does not work for the liberal arts. OA belongs to the STEM subjects, and publishers’ systems are being developed for those subject areas where the article is the main communication vehicle. Goldsmiths Press wants to push the barrier between academic and trade, to focus on the needs of authors and scholars and on supporting the aims of their institution. They are asking whether impact can be measured in new ways.
Advocates of Open Access talk about increasing the impact of research, getting it read by more people. The speakers in the crossover books session were talking about that too. Mathew Lyons spoke about it being important that academic humanities should be a vital contributor to the national conversation and be part of the wider political and cultural debate. Sarah Kember from Goldsmiths spoke about finding the best way to maximise impact for different areas of research. There seems to be wide agreement about the importance of impact, of changing the conversation.
At the University Press Redux conference In Liverpool in March, Mandy Hill from Cambridge University Press expressed a worry that Open Access might mean that some research might not be able to be published. I read a tweet from a librarian who was in the room, reacting to this idea with astonishment, and thinking that he must have misheard. But there are costs associated with publishing research, whether those costs are paid by the publisher, by institutions or by external funders, either through processing charges or through funding a university (or library) press. If institutions and funders are paying article and book processing charges, and the publisher is supplying a content platform instead of making commercial decisions about what to publish and what not to publish, where will this lead? For research which may not have an immediately apparent commercial value (STEM research receives a lot of commercial funding, humanities and social science research does not) will there be a limit to how much will receive OA funding for publication?
Liz Allen from F1000Research spoke about the outbreak of the Ebola virus providing a strong impetus to get the latest research published fast. Open Science is ideal for this kind of research and information sharing. But maybe a different approach is more suitable for the communication of humanities and social science research, one that is more focused on proactively engaging with the national conversation, communicating ideas and research in ways that will advance culture and policy.
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Home › MEET THE MUSHROOMS
Mushrooms for health?
For some people, that might sound like a crazy concept. How can mushrooms possibly be good for you? Don't they have little nutritional value?
That couldn't be further from the truth.
Infact, medicinal mushrooms have been extensively studied and sought after for thousands of years, used for their incredible health benefits. Today, more and more people are begining to discover how these mushrooms can bring the body back to a state of natural health- and help us feel amazing everyday.
So, without further ado, let's meet the team.
THE POWER OF MUSHROOMS
Although each one of these mushrooms has their own superpower, they all share a common trait, (a superpower, if you will).
They all contain Beta-D Glucans.
So what are Beta-Glucans anyhow?
Beta-D Glucans are are a special group of polysaccharides, long chain molecules that can take on an incomprehensible number of different shapes and sizes. Every medicinal mushroom contains different types of beta-glucans, and each of these molecules will interact with your cells in different ways.
Mushrooms also contain a enormous number of other beneficial compounds, which are still far from being totally understood by science. An example of this would be the compounds in Lion's Mane that are able to stimulate the production of Nerve Growth Factor- a protein responsible for the health of your brain.
More research is being done all the time, revealing the potential that these mushrooms have to change our health, change our live, and even change the world.
HOW BETA-GLUCANS CAN BENEFIT THE IMMUNE SYSTEM
Without going to deep down the rabbit hole, we can explain how Beta-D-Glucans work by understanding the relationship between these compounds and our immune cells.
Beta Glucans themselves don’t fight disease. Instead, these compounds are able to stimulate or activate the other cells responsible for immunity, namely the “natural killer cells” (also known as NK cells). These extremely important defenders travel throughout the blood stream looking for foreign invaders and other damaged cells, destroying threats as the show up.
When Beta-Glucans enter the body, they mimic an invader, and are taken to task by “macrophages”, inate immune cells that engulf the Beta-Glucan and take them to the lymph nodes. There, they are broken down into smaller bits. The fragments are then released and bind to these NK cells, and other immune cells, essentially “priming” them and allowing them to reach and react to pathogens much quicker.
THE MAGIC OF MUSHROOMS
The idea of using mushrooms as medicine, however, goes way back to before scientists looking to beta glucans. In fact, some mushrooms have been used for thousands of years.
One of the most famous of these is Reishi Mushroom, a superstar of chinese medicine. In fact, it was held in higher regard than any other herbal medicine and given the name "mushroom of immortality."
You gotta think... why were these mushrooms were so highly regarded and used before modern science could explain what was happening?
Probably because they worked.
The "fifth kingdom" (mushrooms) continued to make massive impacts on human health, when in 1928 penicillin was discovered- a world changing antibiotic derived from fungi!
Even today, many of the world's top pharmaceuticals are made from, derivations of, or imitations of- the compounds found naturally in mushrooms.
Believe it or not, mushrooms are more closey related to humans than they are to plants- which maybe explains why they are able to work so well to positively effect out immune systems.
Thankfully, new research is being done all the time, and they is so much still to be discovered.
WHAT CAN MUSHROOMS DO FOR ME?
DON'T WAIT. FEEL THE REAL MAGIC OF MUSHROOMS.
FRESHCAP ON INSTAGRAM
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Shop online > Flying Scotsman > Clothing & Accessories > Flying Scotsman Nameplate T-shirt
Flying Scotsman Nameplate T-shirt
Age: Please select... L M S Xl Xxl
size: Please select... Small Medium Large Extra L XXL
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Keep rail enthusiasts stylish with the Flying Scotsman Nameplate T-shirt, featuring an image of the iconic brass name plate from the Flying Scotsman locomotive.
The adults' Flying Scotsman Nameplate T-shirt is made from soft, re-shrunk 100% combed ring spun cotton and is available in the following sizes:
S: Half-Chest: 19 inches (48 cm). Length: 28 inches (71 cm).
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XL: Half-Chest: 22 3/4 inches (58 cm). Length: 30 1/4 inches (77 cm).
Also available in children's sizes.
Printed in the UK by FIT T-Shirts. FIT is a member of SEDEX, an organisation which monitors and ensures ethical supply chains. 97% of FIT’s printing inks are phthalate free. This means that the inks do not contain ozone-depleting chemicals as described in the Montreal Convention and are formulated free from aromatic hydrocarbons. They are free from any volatile solvent and therefore can be considered to have less impact on the environment, when compared with solvent-based products.
Flying Scotsman Cashmere Scarf
Flying Scotsman Silk Tie
Flying Scotsman Commemorative Coin
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80s Pop playlists by Serato DJs
80s Pop
Julien B. | 16.11.18 - MS Günther - Ü50 Party 16 Nov 2018 Pop, Classic Rock, 70s, 60s, 80s Pop, Oldie MS Günther, Germany See playlist
DJ DK | 10/27/17 - PS35 27 Oct 2017 Hip-Hop, Www.clubkillers.com, 80's Funk, 80's, R&B, Pop, Halloween, 70's, Disco, Top 40, Latin, Old School, Electro House, Electronic, Dance, 90's, Old School Funk And R&b, Funk, Soul, Throwbacks, Party Blend, 60s, New Jack Swing, 80s Pop And New Wave, Blend, Urban, Rap PS35, Round Rock, TX, United States of America See playlist
DJDK | 4/22/17 - Teen Birthday Party 22 Apr 2017 Hip-Hop, R&B, Urban, Twerk, Intros, Top 40, Pop, 2010s R&b, Rap, Hip-hop Party Break, Hip-hop R&b, Bounce, Segue, Reggae, Www.beatjunkies.com, Bass, Throwbacks, Party Break, 90's R&b, Www.clubkillers.com, Hip Hop Throwbacks, Electronic, Dance, Old School, 80s Pop And New Wave, Old School Funk And R&b Isaiah's 16th Birthday Party, Round Rock, TX, United States of America See playlist
DJ Mordecai | F.W. Sullivan's - Nightmare On Main Street 29 Oct 2016 '90s Pop, Rock Hits, '00s R&b, Club Hits, '10s Pop, Indie Dance Remix, Mash Up, Pop, Rap, Club, R&B, '80s Pop, '90s R&b, New Jack Swing Classics, Rap Hits, Hip-Hop, Party Classics, '90s Pop Classics, Hits, '00s Dancehall, '00s Pop Hits, New Jack Swing, Party Breaks, Old School Hip-hop, '90s Dancehall Hits, Classics, '90s Pop Hits, Rock, '90s R&b Hits, Pop Classics, '00s Pop, '90s Hip-hop, '60s Pop, '90s Rock Hits, Dance, Anthems, '10s Rap, '00s Rap, '90s Rap, '80s Halloween, Halloween Classics F.W. Sullivan's, Richmond 23220, VA, United States of America See playlist
DJ Mordecai | Bandito's - The Big Takeover 28 Oct 2016 '90s Hip-hop Classics, '80s Old School Hip-hop, Rap, Old School Hip-hop, Rap Classics, Punk Rock, Punk, Post-punk, New Wave, Pop, Disco, Rock, Dance, '80s No Wave Rock Classics, '80s Rock, Hip-Hop, R&B, Mash Up, Oldies, Remix, '70s Rock Classics, '90s Halloween, '10s Pop, '80s Pop Hits, '00s Pop, '90s Pop, Rock Hits, Classics, '80s Pop, Party Classics, Halloween Classics, '80s Halloween, Halloween, '90s Hip-hop, Dj Edits, '00s Rock, '00s Hip-hop, '10s Rock, '80s Rock Classics, '00s Rap, '10s Ha Bandito's, Richmond 23221, VA, United States of America See playlist
Brent Rolland | Boffi Chicago - 5/16/16 16 May 2016 Electronic, Pop, Dance, House, Disco, Funk, 80s Pop, R&B, Jazz, Anime Music Boffi Chicago - 5/16/16, United States of America See playlist
DJ Jordanbass | Bedroom Mashups #1 04 Dec 2015 Hip-Hop, Hyphy, Rap, Roots Reggae, Pop, 80s Pop, Urban, Line Dance, Party, Turn Up, Twerk, Other Hip-hop, West Coast, R&B, Mix Black Horse Studios, Pleasant Hill 94523, California, United States of America See playlist
DJ DK | 8/15/15 - The Highball Austin 15 Aug 2015 R&B, Hip Hop Throwbacks, Pop, Top 40, Redrum, 90's, Hip-Hop, Segway, Www.clubkillers.com, 80's Pop, Twerk, Bounce, Reggae, Electronic, Dance, 70's Funk Rock, Pop Throwback, Old School, Classic Rock Redrum, Rap, 90's Hip Hop, Throwback, Urban, Throwbacks, 80's R&b, 80s Pop And New Wave, Old School Funk And R&b, Classic Rock, 70's Disco, 80's, Halloween, 80's Funk, 60s, Pop Dance Mash Up, Disco, 70's, Vocal Samples The Highball, Austin, TX, United States of America See playlist
djroachc | 8/15/15 15 Aug 2015 Country, Dance & House, 80s Pop And New Wave, Ultimix, Top-40 United States of America See playlist
DJ DK | 7/25/15 - Get 'Em High 25 Jul 2015 Hip-Hop, Rap, R&B, Urban, Rap & Hip-hop, 90's Hip Hop, Top 40, Rnb, 80s Pop And New Wave, Www.clubkillers.com, Funk, West Coast, Dancehall, Hip Hip, Trap, Remix, Edm Plush ATX, Austin, TX, United States of America See playlist
DJ DK | 4/25/15 - Get 'Em High 25 Apr 2015 Top 40, Hip-Hop, R&B, Urban, Rap, Twerk, 90's Hip Hop, 80s Pop And New Wave, 80's Funk, Old School Funk And R&b, Www.clubkillers.com, 80s Pop, Remix, West Coast, Pop Plush ATX, Austin, TX, United States of America See playlist
DJ DK | 4/18/15 - 35th B-Day Costume Party 18 Apr 2015 R&B, Pop, Top 40, Redrum, Classic Rock, 90's, Hip-Hop, Rap, Www.clubkillers.com, Soul, Old School Funk And R&b, 80s Pop And New Wave, Reggae, 80's Pop, 70's Funk Rock, 80's, Segway, Old School, Classic Rock Redrum, Throwbacks, Rock, Hip Hop Throwbacks, New Jack Swing, Funk, Dance, Remix Service, 80s, 80's Funk, 60s, Mash Up, Urban, Pop Dance Mash Up, Classic Soul 35th B-Day Costume Party, Austin, TX, United States of America See playlist
DJ DK | 3/7/15 - Disco Party 07 Mar 2015 R&B, Old School Hip Hop, Hip-Hop, Www.clubkillers.com, Old School Funk And R&b, Soul, Rap, Old School, Throwbacks, Funk, Party, Disco, Boogie, Remix Service, 80s, 80's Funk Dance, 80's Funk, 60s, 80s Pop, Top 40, Pop, Dance, Hip Hop Throwbacks, Rnb Eva Marlene King's 40th Disco B-Day Bash, Austin, TX, United States of America See playlist
DJ DK | Get 'Em High - 2/28/15 28 Feb 2015 R&B, Rap & Hip-hop, Hip-Hop, Rap, 80's Hip Hop, Turntablism, Twerk, Throwbacks, Halloween, Urban, Top 40, 80s Pop And New Wave, Old School, Www.clubkillers.com, Funk, 80's Funk, Old School Funk And R&b, Pop, Hip Hop Throwbacks, Remix, Reggae Plush ATX, Austin, TX, United States of America See playlist
DJ DK | 12/6/14 - 90s B-Day Party 06 Dec 2014 Rnb, Hip-Hop, R&B, Rap, 90's, Throwbacks, Www.clubkillers.com, 80's Pop, Remix Service, 70's Funk Rock, Hip Hop Throwbacks, Top 40, Dance, Mash Up, Classic Rock Redrum, Urban, Pop, Old School, 80s Pop And New Wave, Classic Rock, New Jack Swing, Funk, Alternative, Rock-dance Private Event, Austin, TX, United States of America See playlist
DJ DK | 10/4/14 - Punch Bowl Social 04 Oct 2014 R&B, 80's Rock, Hip Hop Throwbacks, Raggae, Pop, Hip-Hop, Funk, Bootsy, Old School, Rap, 90's, Soul, Old School Funk And R&b, Top 40, Urban, Www.clubkillers.com, 80's Pop, Twerk, Bounce, Reggae, Electronic, Dance, 70's Funk Rock, Pop Throwback, Remix Service, Classic Rock Redrum, Throwback, Throwbacks, Segway, Pop 40, 80s Pop, Pop Dance Mash Up, Disco, Mainstream, Latin, Rnb, Vocal Samples Punch Bowl Social, Austin, TX, United States of America See playlist
DJ DK | 9/27/14 - Punch Bowl Social 27 Sep 2014 Old School, Funk, R&B, Hip-Hop, Top 40, Redrum, 80's Pop, Soul, Segway, Hip Hop Throwbacks, Www.clubkillers.com, Pop, Twerk, Bounce, Reggae, Electronic, Dance, Throwbacks, Mash Up, Rap, Remix Service, Classic Rock Redrum, Urban, Throwback, Old School Funk And R&b, Pop 40, 80s Pop, 80s Pop And New Wave, New Jack Swing, 80's Funk, Rnb, Vocal Samples Punch Bowl Social, Austin 78759, TX, United States of America See playlist
DJ DK | 9/26/14 - Punch Bowl Social 26 Sep 2014 R&B, Www.clubkillers.com, Soul, Pop, Top 40, Redrum, 80's Pop, 70's Funk Rock, Hip-Hop, Old School Funk And R&b, Hip Hop Throwbacks, Slow Jam, Old School, Remix Service, Throwbacks, Classic Rock Redrum, Twerk, Bounce, Reggae, Electronic, Dance, Throwback, Urban, Pop 40, 80s Pop, Pop Dance Mash Up, Disco, 80's, Halloween, Soul And R&b, Rnb, Rock Punch Bowl Social, Austin 78759, TX, United States of America See playlist
DJ DK | R&B Night at Vinyl 9/5/14 05 Sep 2014 Segway, Hip-Hop, Www.clubkillers.com, R&B, Throwbacks, Urban, Old School Funk And R&b, Pop, Slow Jam, Old School, Remix Service, Top 40, 80s Pop, 80s Pop And New Wave, Pop Dance Mash Up, Disco, Funk, Redrum Vinyl ATX, Austin, TX, United States of America See playlist
Digg & DJ DK | Get Sexy - 8/2/14 02 Aug 2014 Top 40, Old School, Pop Dance Mash Up, 80s, 80's, Pop, Hip-Hop, Mash Up, Booty Bass, Earwaxxx™ Exclusives, Disco House, Www.clubkillers.com, R&B, Urban, Rap, Throwbacks, Twerk, Bounce, Old School Funk And R&b, South, Segway, 80s Pop, Throwback, 80s Pop And New Wave, Disco, Funk, Old School Hip Hop Vinyl ATX, Austin, TX, United States of America See playlist
Dj Johnny Aftershock @ 80svideodj.com | The Last Arcade on the Planet - VJ Set - 3/28/14 28 Mar 2014 80s Pop And New Wave, New Wave, 80's, Flashbacks, Alternative The Last Arcade On The Planet, Orange, Ca, United States of America See playlist
Dj Jerry Cee | 11/12/13 12 Nov 2013 80s Pop United States of America See playlist
MattHardy | 10/12/13 - Eberle Wedding 12 Oct 2013 Jazz, Pop, Easy Listening, 80s Pop, Electronic, 1969, 1989, 1970, R&B, Oldies, Soul, Hip-Hop, Rap, Rock Eberle Wedding, Stafford, Va, United States of America See playlist
I AM DJ DK | 8/1/13 01 Aug 2013 Vocal Samples, Top 40, Hip-Hop, Pop, Trap, Bass, Pop Dance Remix, Www.clubkillers.com, Dubstep, Rap, R&B, Hip Hop Throwbacks, Throwbacks, Dancehall, Redrum, Hip Hop Blend, Halloween, Pop Throwback, Electronic, Dance, Reggae, 80's, House, Remix, Party Break, 80s Pop And New Wave, Disco House, Mash Up Top Golf Austin, Austin, TX, United States of America See playlist
VJ SEANBUSH | 4/17/13 17 Apr 2013 Old School, Classics, Top 40, 80s Pop And New Wave, Dance, Club, Rock - Pop United States of America See playlist
djmenson | 3/29/13 @ Rivals (Easton, Pa) 29 Mar 2013 Pop House, Vocal House, Urban, Dance, Mashup, Top 40, B-more Urban, Instrumental, Acapella, R&B, Party Breaks, Hip-Hop, House, Pop, Moombahton, Late 70's - Early 80's Hip Hop, Hip Hop Classics, 90s, Transition, Dance Music, Reggae, Reggaeton, 80s Pop Party Break, Disco House, Trap, Dj Edits, Party Break, House Classics Rivals, Easton 18042, PA, United States of America See playlist
Neno | Seqret 12/3 12 Mar 2013 Hip-Hop, R&B, Disco, Soul, 80s Pop, Funk, 80s, Rap, Turntablism, Underground Hip-hop, Blues, New Jack Swing, Svensk Hip Hop, Svensk Hiphop Seqret, Gothenburg, Sweden See playlist
djmenson | 3/9/13 @ The Office (Morristown, NJ) for St. Patty's Day Parade Day 09 Mar 2013 Mashup, Hip-Hop, Vocal House, Pop, Radio, St. Patrick's Day, 80's Old School Funk And R&b, Hip Hop Classics, 90s, Transition, Club, House, Classic Rock, Breaks, Disco, Late 70's - Early 80's Hip Hop, Dance, Acapella, Instrumental, 80s & 90s, Classic Hip Hop, Top 40, Disco House, Motown, Oldies, Reggae, Party Break, Reggaeton, Soul, Moombahton, 90's R&b, House Classics, Reggae Dancehall, Baltimore, Party Breaks, Loops, Dj Edits, 80s Pop Party Break, Party Tracks, Pop House, Dutch House, Progress The Office (Morristown, NJ), Morrisontown, NJ, United States of America See playlist
Neno | Seqret 5/3 2013 05 Mar 2013 Hip-Hop, R&B, Disco, 80s Pop, Soul, Dance, Reggae, Funk, Dancehall, New Jack Swing Seqret, Gothenburg, Sweden See playlist
djmenson | 2/23/13 @ Shots Sports Lounge 23 Feb 2013 House, Hip-Hop, Funkymix, Party Break, Reggae Dancehall, Mashup, Hip Hop Classics, Party Breaks, Acapella, Reggae, Pop, Disco House, Freestyle, Pop House, Dj Edits, 90s, Trans & Tools, Transition, Club Mix, Vocal House, 80s Pop Party Break, Club-house, Moombahton, Loops, Late 70's - Early 80's Hip Hop, 90's Pop, Progressive, Party Tracks, Dance Music, 10's Pop, Jump Smokers, Pop Bar Hip Hop, Dance Shots Sports Bar & Lounge, Clifton, NJ, United States of America See playlist
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Shiva Kant Jha
A Socio-Political Blog
Eternal vigilance is the price of Democracy
Posted on June 23, 2011 by Shiva Kant Jha
“The only thing necessary for the triumph of evil is for good men to do nothing.” — Edmund Burke
Several times, in my later years, whenever I have reflected on the conditions of our Republic, some strange ideas have got yoked together in my mind. In some context, one of my teachers of Political Science had told us: “If you cannot learn from the lives of the good and the great, learn lessons from the lives of the courtesans and whores; if saints can teach, sinners too can do that. Their stories are heuristic, but what you draw from them depends on your wisdom in reading the text of their deeds.” And then he summarized the story of Women beware of Women, a tragic play written by one of Shakespeare’s contemporaries, Thomas Middleton. I hold him in great esteem for so skillfully jerking us up with his uncanny insight and perspicacity. We have known about Ambapali, the courtesan of the Republic of Vaishali, whose sense of values even the Buddha appreciated; about Bindumati, a whore at Pataliputra, whose fidelity to her duty had enabled her to appease the wrath of the Ganges out to inundate the city; about the Vaishya who made even Vivekananda realize his mistake. But here, when I am reflecting on the affairs of our Republic, I must tell you the story of Middleton’s tragic play as it can help us to evaluate what we see all around us, to draw lessons to tread ahead with wisdom.
Women beware of Women tells us about Binaca Capello, an Italian beauty, who was ravished in the background of her husband’s house, whilst in the foreground her protector was engrossed playing chess wholly unmindful to what was happening inside. This crime of ravishment was facilitated by Livia, professionally a procuress and corruptor, who had become a partner in the game of chess. When the sentinel on the qui vive, abandons trust, roguery takes a toll. Middleton came again to the game of chess in his Game at Chess in which the characters are chessmen, the white ones being the English (the White King was King James of England, and the White Knight was Prince Charles) and the black ones the Spaniards: It turned out a political allegory portraying how they played a sort of a geopolitical game of chess totally unmindful of the things getting worse and worse for them in their countries. Their cumulative sins visited King Charles, who had not only received a short shrift from Parliament, but even had his head cut off in 1649. The Business lobby, the remote predecessor of the present-day corporate lobby, could not help them to save their souls. Even the dexterous Lionel Cranfield, a business tycoon working for the king with no holds barred, failed to help them out. And they kissed their doom providing lessons for all of us. This is how the world goes: But playing the game of chess can be disastrous. T.S. Eliot, in his The Waste Land, composed a section on ‘A Game of Chess’ where the players come to say:
And we shall play a game of chess,
Pressing lidless eyes and waiting for a knock upon the door.
And this knocking drags into our mind Act 2 of Shakespeare’s Macbeth where the Nemesis is advancing fast to overtake Macbeth whose hands were drenched with the honest King’s blood! When public affairs become a game of chess, some knocking at the door is always the operation of divine justice: it comes to-day or to-morrow: but it surely comes.
The story, when reflected in the light of things happening in our great country, brings to mind Winston Churchill’s powerful peroration in the House of Commons on 18th June 1940. During the World War II, moments came when the very existence of England was at peril. Lord Denning considered this “one of the most effective pieces of prose in our language.” Churchill said with his usual felicity and characteristic passion:
“Hitler knows that he will have to break us in this island or lose the war. If we can stand up to him all Europe may be free, and the life of the world may move forward into broad, sunlit uplands, but if we fail then the whole world, including the United States, and all that we have known and cared for, will sink into the abyss of a new dark age made more sinister, and perhaps more prolonged, by the lights of a perverted science. Let us therefore brace ourselves to our duty and so bear ourselves that if the British Commonwealth and Empire lasts for a thousand years men will say: ‘This was their finest hour.” (Denning’s Leaves from my Library p. 9)
We too are passing through difficult times. Let us therefore brace ourselves to our duty as perceived by our viveka (wisdom). I recall how I concluded my argument before the Delhi High Court in the absue of the Indo-Mauritius tax treaty case [ now reported as Shiva Kant Jha & Anr v. Union of India (2002) 256 ITR 563 (Del.)] . I argued before the Court (Chief Justice S.B. Sinha, and Justice A.K. Sikri, as their Lordships were then) for a week,: and ended that with my peroration quoting Lord Nelson’s words, expressed through light signal to his forces in the Battle of Trafalgar: “England expects every one to do his duty” suggesting through an apt variation: “India expects every one to do his duty”
This entry was posted in Uncategorized by Shiva Kant Jha. Bookmark the permalink.
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New method inverts the self-assembly of liquid crystals
Credit: University of Luxembourg
In liquid crystals, molecules automatically arrange themselves in an ordered fashion. Researchers from the University of Luxembourg have discovered a method that allows an anti-ordered state, which will enable novel material properties and potentially new technical applications, such as artificial muscles for soft robotics. They published their findings in the scientific journal Science Advances.
The research team of Prof. Jan Lagerwall at the University of Luxembourg studies the characteristics of liquid crystals, which can be found in many areas ranging from cell membranes in the body to displays in many electronic devices. The material combines liquid-like mobility and flexibility and long-range order of its molecules; the latter is otherwise a typical feature of solid crystals. This gives rise to remarkable properties that render liquid crystals so versatile that they are chosen for carrying out vital functions by nature and by billion-dollar companies alike.
Many of a material’s properties depend on the way its molecules are arranged. Since the late 1930s, physicists use a mathematical model to describe the molecular order of liquid crystals. The so-called order parameter assigns a number that indicates how well ordered the molecules are. This model uses a positive range to describe the liquid crystals that we are used to. It can also assign a negative range that describes an “anti-ordered” state, where the molecules would avoid a certain direction rather than align along it.
So far, this negative range remained strictly hypothetical, as no liquid crystal developed an anti-ordered state in practice. The standard theories for liquid crystals suggest that such a state is possible, but would not be stable. “You can compare this to a slide that has a very light bump in the middle. You may slow down when you reach the bump, in our case the unstable anti-ordered state, but not enough so you stop, and therefore you will go down all the way to the stable state, the global energy minimum, where you inevitably end up with positive order. If you could manage to stop the ride at the bump, a negative range would be possible,” explains Jan Lagerwall.
This is exactly what V.S.R. Jampani, the main author of the paper, and co-workers achieved for the first time in their study. “The trick for preventing the system from reaching the global energy minimum is to gently polymerize it into a loosely connected network while it is dissolved in a normal liquid solvent,” says Dr. Jampani. “This network is then stretched in all directions within a plane, or compressed along a single direction perpendicular to the plane, such that the molecules forming the network align into the plane, but without any particular direction in that plane.” As the solvent is evaporated the liquid crystal phase forms and, due to the peculiar in-plane stretching of the network, it is forced to adopt the negative order parameter state where the molecules avoid the direction of the normal to the plane. “This liquid crystal has no choice but to settle with the secondary energy minimum, since the global energy minimum is made inaccessible by the network,” adds Lagerwall.
When the network is strengthened by a second round of polymerization, the behavior as a function of temperature can be studied. “Liquid crystal networks are fascinating for positive as well as negative order parameter, because the ordering–or anti-ordering–in combination with the polymer network allows it to spontaneously change its shape in response to temperature changes. The liquid crystal network is effectively a rubber that stretches or relaxes on its own, without anyone applying a force” says Prof. Lagerwall. It turns out that the behavior of the negative order parameter liquid crystal rubber is exactly opposite to that of normal liquid crystal rubbers. “Optically, when a normal liquid crystal rubber shows a certain color between crossed polarizers, the negative order parameter version shows the complementary color. Mechanically, when a normal liquid crystal rubber contracts along one direction and expands in the plane perpendicular to it, the negative order parameter rubber expands along the first direction and shrinks in the perpendicular plane,” Lagerwall explains.
The researchers created their negative order parameter liquid crystal rubbers in the form of millimeter-sized spherical shells, which they then cut into smaller pieces with various shapes. Depending on how the cut was made, a variety of shape changing behavior could be realized, showing that the system can function as a soft “actuator”, effectively an artificial muscle. Because the negative and positive order liquid crystal rubbers act in opposite ways, this opens for interesting ways to combine the two, to make a more effective composite actuator, for instance for soft robotics. When the positive-order actuator responds slowly, the negative-order one actuates quickly, and vice versa. From a fundamental physics point of view, the physical existence of the previously only theoretically predicted anti-ordered liquid crystal state opens for many interesting experiments as well as theory development for the behavior of self-organizing soft matter.
http://dx.doi.org/10.1126/sciadv.aaw2476
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Pitt engineer’s research on magnetically activated engineered cells attracts NIH funding
Credit: Swanson School of Engineering
During graduate school at Carnegie Mellon University (CMU) in Pittsburgh, Warren Ruder wondered if it might be possible to genetically engineer cells to respond to magnetic fields. When implanted in the body, cell-based therapies could then be fine-tuned by exposing a patient to a magnetic field. Though the necessary technology to pursue this project did not exist at the time, Ruder has found himself back in Pittsburgh a decade later with diverse training, advanced technology, and a significant NIH award to now further his original idea at the University of Pittsburgh's Swanson School of Engineering.
Ruder, now an assistant professor at the Swanson School's Department of Bioengineering, was one of 58 researchers to be awarded $1.5 million with the competitive and prestigious NIH Director's New Innovator Award. Established in 2007 under the High-Risk, High-Reward Research program, this award supports "exceptionally creative scientists proposing high-risk, high-impact research," according to the NIH.
Ruder's research group works at the interface of biology and engineering to create new biomimetic systems that provide insight into biological phenomena while also serving as platform technologies for future medical applications. He plans to combine his backgrounds in synthetic biology and biomimetics for this project titled "Creating Magnetically Inducible Synthetic Gene Networks for Cell and Tissue Therapies."
Ruder's background in biomechanics and biomimetics started as an inaugural trainee in the Joint Pitt-CMU Biomechanics in Regenerative Medicine Training Program in 2005, where he learned to manipulate the cell environment, particularly with magnetics.
"During my graduate studies in Pittsburgh, I learned how to use magnetic tensile cytometry – a form of magnetic tweezers – to place very small forces on the membrane of mammalian cells," said Ruder. "I was also introduced to biomimetics and learned to create microscale and nanoscale systems – such as lab-on-a-chip or microfluidic devices – that mimic cellular environments."
Ruder took this training and continued his scientific career as a postdoctoral research associate in Boston where he joined the lab of Jim Collins, PhD, a founder of synthetic biology. In Collins' lab, he learned to manipulate genetic circuitry to reprogram and put new functions into cells.
Ruder later received his first faculty position at Virginia Tech where he combined his research experience from Pittsburgh and Boston to pioneer the use of synthetic biology with robotics. His team engineered living bacteria to command and control a robot and mimic the connection between a gut microbiome and an animal host. They also engineered a nutrient-producing bacteria designed for an organ-on-a-chip system that mimics a gut.
After four years honing his research, Ruder decided to make a change and return to Pittsburgh.
"The University of Pittsburgh and its surrounding environment have allowed me to move from a focus on engineering bacteria, which has been straightforward for synthetic biologists for over a decade, to engineering mammalian cells," said Ruder. "Now, my lab is moving beyond engineering bacteria species that live in our guts and focusing on the actual human cells that make up our bodies."
This NIH-funded project combines the skills he learned in his previous training and appointments with the goal of reprogramming mammalian cell behavior, incorporating magnetics and magnetic field manipulation. "In this project, we will design and build mechanical protein scaffolds that will be inside of the cell, and upon application of a magnetic field, these scaffolds will morph and control the cell's behavior," explained Ruder.
An advantage to Ruder's strategy is that magnetic fields may be able to reach places that similar technology cannot. "A complimentary approach is optogenetics where researchers use light to manipulate cellular behavior," said Ruder. "One of the advantages of using a magnetic field, particularly if you can manage the challenge of concentrating it, is that it can penetrate the body where light may not be able.
"We hope to create structures that could regulate multiple downstream pathways, creating a new class of magnetically activated transcription factors as opposed to membrane-bound channels," said Ruder.
Ruder's short-term goal is to build the system and instrumentation for the project. His long-term, ultimate goal is to regulate a pathway and work with collaborators at Pitt to explore the effects of these tools on diseased organs, such as the heart or lungs. Ruder said, "We hope to make scientific discoveries and create technologies that can be applied to biomedical interventions and successfully regulate disease pathways."
Leah Russell
http://www.pitt.edu
https://www.engineering.pitt.edu/News/2018/Ruder-NIH-DP2/
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2019-03-06 07:57:00 -0500 EST
Previewing the 2019 Cleveland Indians
On September 30th of last year, the 2018 Cleveland Indians wrapped up their regular season. It never really felt like the 2018 Indians hit their stride. The bullpen was historically horrific, the offense was inconsistent and the team never reeled off a long, galvanizing winning streak like they had during the past two seasons. Still, the Tribe had cruised to their third straight division title. The AL Central, which consists of three rebuilding teams (the Tigers, White Sox and Royals), one underachieving team (the Twins), and the Indians, never really stood a chance.
2017-04-02 07:47:00 -0400 EDT
A preview of the 2017 Cleveland Indians
After coming within a run of winning their first World Series in 68 years last season, it would have been understandable if the Indians’ front office mostly stood pat. Despite all that went wrong – Michael Brantley was effectively out for the season, two starting pitchers went down injured before the playoffs, and Indians’ catchers as a whole slashed an abysmal .185/.244/.320 for the season – the 2016 Indians were on the brink.
One for the ages
Revisiting Game 7 of the 2016 World Series
It’s an unseasonably warm November night in Cleveland, Ohio. Game 7 of the 2016 World Series, between the Cleveland Indians and the Chicago Cubs, is into its second calendar day. The Indians and Cubs are the two most cursed franchises in baseball: the winner of this game sheds their curse forever; the loser adds another painful chapter. This game earned its place in history before the first pitch was even thrown, not only because of the teams involved and their baggage but because the way the Series had unfolded so far.
Wait till this year
If you were to analyze the 2015 Cleveland Indians season, you might as well divide the season into two parts: one part between Opening Day and June 13, 2015, and the second from June 14 through the end of the season. June 14 was the day Francisco Lindor made his Major League debut, and it’s stunning how different a team the Indians were after he made his debut. The biggest change was the defense, which bottomed out in May but got steadily better throughout the year as documented by this Grantland piece.
Once more, with feeling
Going into the 2015 season, the bad news for the Cleveland Indians is that the renovations to their 21-year old ballpark might not be complete by the home opener. It was a historically cold winter in northeast Ohio, and despite the conservative planning and scheduling and the best efforts of the construction crews, the renovations to Progressive Field fell a little behind and it might end up being too much ground to make up this late in the offseason.
The unexpected first half of the 2014 Cleveland Indians
The Indians opened the unofficial second half of their season last night with a comeback 9-3 win over the Tigers. The Indians started the second half at 47-47, and despite the fact that 47-47 is only .500 and only good enough for third place, I think I’m mostly relieved, if not pleasantly surprised, at what the Indians have managed to make of their season so far. The Tribe aren’t out of it by any means, and if they’re able to reverse some of the problems they’ve had in the first half, we’ll be well on our way to another October run.
Something to build on
This past Christmas, my parents gave me a board game called Ticket to Ride. The game begins with you choosing up to three route cards, which become your mission for the rest of the game: it becomes your job to build a network of railroads across the United States that fulfill each of your route cards. You can only build track between certain cities, and your opponents may be competing for similar sections of the same route.
Some skin in the game
Opening Day 2009, after a much more subdued offseason. This offseason was a lot more interesting. The Cleveland Indians, to say the least, had an atypical offseason. During most offseasons, Indians fans gaze wistfully and briefly through the toy store windows at high priced free agents who are being wooed by richer teams, before coming back to reality and settling for secondhand free agents who are longshots at best.
In defense of Chris Perez
Day 1 of the Lake Erie Baseball Odyssey
Progressive Field on May 17, 2012, where the Indians hosted the Mariners and a controversy began. Over the weekend starting May 17, 2012, I went to three different baseball games in three different cities featuring six different teams. There’s a story with all of them, and since my trip took me around the perimeter of Lake Erie, I made the three posts a series called the Lake Erie Baseball Odyssey.
Last night, Jim Thome clubbed his 600th career home run into the bullpen at Comerica Park. As he rounded first base, the man who has almost 100 more home runs with the Indians than any other Indian, the man who is tied for the all-time lead in walk off home runs, the owner of the 17th- and 34th-best career OPS and OBP, respectively, and the man with the eighth most home runs in baseball history, Jim Thome simply pumped his fist in the air and ran around the bases.
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© 2008-2019 Jimmy Sawczuk
rev. 943e742; 07-Jul-2019 13:44:21 EDT
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California Institute of Technology - Division of Biology and Biological Engineering
Sensitive, Non‐Destructive Detection and Analysis of Neoantigen‐Specific T Cell Populations from Tumors and Blood
Songming Peng, Jesse M. Zaretsky, Michael T. Bethune, Alice Hsu, Elizabeth Holman, Xiaozhe Ding, Katherine Guo, Jungwoo Kim, Alexander M. Xu, John E. Heath, Won Jun Noh, Jing Zhou, Yapeng Su, Jami McLaughlin, Donghui Cheng, Owen N. Witte, David Baltimore, Antoni Ribas and James R. Heath
California Institute of Technology - Division of Chemistry and Chemical Engineering, University of California, Los Angeles (UCLA) - Department of Medicine, California Institute of Technology - Division of Biology and Biological Engineering, California Institute of Technology - Division of Biology and Biological Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Biology and Biological Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Biology and Biological Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, California Institute of Technology - Division of Chemistry and Chemical Engineering, University of California, Los Angeles (UCLA) - Eli and Edythe Broad Center of Regenerative Medicine and Stem Cell Research, University of California, Los Angeles (UCLA) - Eli and Edythe Broad Center of Regenerative Medicine and Stem Cell Research, University of California, Los Angeles (UCLA) - Eli and Edythe Broad Center of Regenerative Medicine and Stem Cell Research, California Institute of Technology - Division of Biology and Biological Engineering, University of California, Los Angeles (UCLA) - Department of Medicine and California Institute of Technology - Division of Chemistry and Chemical Engineering
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Apr-Jun
Jul-Sep
IP Knowledge Share
Focus on AIPPI: Changing for the 21st Century
With a deep history as a pre-eminent global IP organization, AIPPI embraces change to strengthen its role in the 21st century, as its President explains.
The International Association for the Protection of Intellectual Property, generally known as AIPPI (Association Internationale pour la Protection de la Propriété Intellectuelle), is a politically neutral, non-profit organization domiciled in Switzerland and having almost 9,000 members from more than 100 countries. Its history dates from 1897, shortly following the period when the Paris Convention was conceived and signed.
Throughout its history, the objective of AIPPI has been to improve and promote the protection of intellectual property on both an international and national basis. It is composed of 64 national groups and 1 regional group, as well as independent members from areas of the world in which there is no national or regional group.
Membership is open to all people interested in intellectual property. The membership is predominantly composed of lawyers, patent attorneys and trademark agents, although judges, scientists and engineers are also within the membership. The membership also includes industry members from corporations.
In its first 50 years, and notwithstanding interruptions from the two World Wars, AIPPI provided the platform for international harmonization efforts and the conclusion of treaties and revisions to treaties such as the Paris Convention. Since the 1960’s, with the World Intellectual Property Organization (WIPO) and its predecessor BIRPI having assumed principal responsibility for the administration of international treaties, AIPPI has continued to provide the resources and platform for the study and harmonization of intellectual property law issues on an international basis.
Structure of AIPPI
The Bureau of AIPPI officially has nine members, although it normally sits in its enlarged form with six additional members who are Assistants to either the Secretary General or the Reporter General. The Bureau acts as a managing board.
The principal decision-making body of AIPPI is the Executive Committee. This is comprised of delegates from all of the Groups, as well as Members of the Bureau and Members who have become Members of Honor. The Executive Committee meets on an annual basis, and constitutes about 300 individuals in number.
AIPPI also has a Council of Presidents, predominantly made up of Presidents of the Groups. Further, AIPPI meets every two years in a General Assembly in which all members have a right to participate.
The administration of AIPPI is in Zurich in a General Secretariat which is responsible for supporting many of the activities of AIPPI, including the organization of its meetings. Much of the activity within the General Secretariat is overseen by the Secretary General and Deputy Secretary General.
Meetings of AIPPI
The principal meeting open to all Members is called a Congress and takes place every two years in the autumn. A Congress just took place in October, 2012 in Seoul, Korea.
The Congress is a four-day meeting (with several days beforehand devoted to meetings of Committees and the Bureau). It provides a varied program, which in recent years has included workshops, including…… click here to subscribe and read the whole article
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Workers Compensation and Sick Leave Benefits in Pakistan There are mainly three kinds of laws in Pakistan which pertain to the issue of sick leave policy, sick pay and workmen compensation for any work related injuries, accidents and diseases https://paycheck.pk/labour-laws/illness-work/workmen-compensation-and-sickness-benefits-in-pakistan https://paycheck.pk/@@site-logo/wageindicator.png
Workers Compensation and Sick Leave Benefits in Pakistan
There are mainly three kinds of laws in Pakistan which pertain to the issue of sick leave policy, sick pay and workmen compensation for any work related injuries, accidents and diseases
What are the laws in Pakistan that deal with matters related to workers’ sickness i.e., sick leave, sickness benefits etc?
Following are the laws in Pakistan which pertain to the issues of sickness leaves, benefits and compensation of workers in cases of accidents or injuries:
The Workmen's Compensation Act, 1923 (applicable in ICT, Sindh & Balochistan)
The Workmen's Compensation Act, 1923 (adapted by the province of Punjab through Amendment Act of 2013)
The Khyber Pakhtunkhwa Workers’ Compensation Act, 2013
Provincial Employees Social Security Ordinance, 1965 (applicable in ICT, Sindh, KPK, and Balochistan)
Provincial Employees Social Security Ordinance, 1965 (adapted by the province of Punjab through Amendment Act of 2013)
Industrial and Commercial Employment (Standing Orders) Ordinance, 1968
Industrial and Commercial Employment (Standing Orders) Ordinance, 1968 (adapted by the province of Punjab through Amendment Act of 2012)
The Khyber Pakhtunkhwa Industrial And Commercial Employment (Standing Orders) Act, 2013
The Sindh Terms of Employment (Standing Orders) Act, 2015
The Sindh Workers’ Compensation Act, 2015
The Workmen's Compensation Act, 1923 (including its Provincial variants) is applicable to all types of establishments (industrial or commercial), railways, mines, employing 10 or more workers, and many others like road transport services. (For details on application of this act, please see Schedule II of this Act). The Provincial Employees Social Security Ordinance, 1965 (including its Provincial variants) is applicable to the permanent, daily wages, contract and even contractor employees of industrial, commercial and other establishments employing 5 or more workers whose wages are up to PKR 15,000 (limit raised to PKR 18,000 in Punjab); however an employee will still remain an employee under the definition of this act even when his monthly wages exceed PKR 15,000 (PKR 18,000 in Punjab). This Act is not applicable on the persons in the service of the State, including members of the Armed Forces, Police Force and Railway servants, persons employed in any undertaking under the control of any Defense Organization or Railway Administration, persons in the service of a local council, a municipal committee, a cantonment board or any other local authority; any person in the service of his father, mother, wife, son or daughter, or of her husband; and those employees with wages exceeding PKR 15,000 per month. The Standing Orders Ordinance 1968 (including its Provincial variants) is applicable to all the industrial or commercial establishments (especially its section 10-B; section 13 under KPK law) where fifty or more workers have been employed on any day during the preceding twelve months.
What are the benefits provided under workers compensation and sick leave laws?
Under the Workers Compensation Act, 1923 an employer has to compensate his employees for injuries by accident. If death or permanent and total disablement of a worker results from the injury, the employer has to pay the dependents of that employee a sum of PKR 200.000 (limit raised to PKR 300,000 in KPK, PKR 400,000 in Punjab and PKR 500,000 in Sindh). Before the 2007 amendment in the law, the payment of compensation was wage dependent i.e., employees earning below PKR 6000 were entitled to receive benefits due to injury or disability caused by an accident arising out of and in the course of employment. However, it is no longer wage dependent and all the employees, irrespective of their monthly wage, will get this benefit. The social security law replaces earnings by 75% in all the provinces (except Punjab where replacement rate is 100%) for a loss of earning capacity of 67% or more. If the injury results in loss of earning capacity of up to 66%, the benefits are paid in accordance with the provisions of law (please see Employee Social Security (Benefit) Regulations, 1967). This is also called disablement pension in the law and it terminates only with the death of the recipient, or when disablement ceases or ceases to be total or partial disablement. (Section 40)
In the case of temporary disablement, whether partial or total, the workers compensation act provides for a half monthly payment for a period of one year (at most) or for 1/3 of the monthly wages for 5 years at most in case of chronic lung diseases. On the other hand, the social security law provides for temporary disability benefit (also called injury benefit in section 39 of Provincial Employees Social Security Ordinance), which is equal to 60% of the earnings in Khyber Pakhtunkhwa and Balochistan while with 100% earning replacement in Punjab and Sindh. The benefits are paid after a 3-day waiting period (which is waived in Punjab) for up to 180 days.
As for the Standing Orders Ordinance, it requires all the industrial and commercial establishments with 50 or more employees to have all its permanent workers insured against natural death and disability and death and injury arising out of the contingencies not covered by the Workers Compensation Act, 1923 and Provincial Employees Social Security Ordinance, 1965 (provision of group insurance…. please see section 10-B of this Ordinance; section 13 under KPK law). Each permanent worker has to be insured against at least the amount that has been provided in schedule four of the Act i.e. PKR 200,000 (limit raised to PKR 300,000 in KPK, PKR 400,000 in Punjab and PKR 500,000 in Sindh). Moreover, it is the responsibility of employer to pay premiums and no contributions are to be made by employees. If an employer fails to have a permanent workman employed by him insured and such workman suffers death or injury arising out of contingencies mentioned in the law, , the employer is liable to pay the above referred sums of money in the case of injury (to the worker) or death (to heirs).
What are the qualifying conditions under these laws?
The Workers' (Workmen's) Compensation Act, 1923 (including its Provincial variants) makes an employer liable for compensation if the injury is caused to a worker by an accident “arising out of and in the course of his employment” (Section3). The term “arising out of and in the course of employment” is quite important in this context and a worker claiming compensation under the Act must prove that the accident arose out of his employment i.e. his employment was the main cause of his injury and that this accident occurred in the course of his employment. For example, if an employee meets an accident while coming to the office by pick and drop service provided by the employer, this accident would be taken as have occurred in the course of employment while on the other hand, if he is coming on his own conveyance and meets an accident, it is not the obligation of employer to pay him compensation.
The law also provides for certain exceptions. The employer has no liability for an injury that results in total or partial disablement lasting for less than four days. Employer also has no liability for injuries if the worker was drunk at the time of total or partial disablement, if the worker willfully disobeyed the orders or safety rules and if he willfully disregarded the safety guard or other device provided for safety of workers.
How can a worker get remedy under the Workers' Compensation Act?
In accordance with section 3(5) of the Act, a worker has three alternate remedies:
either he may sue his employer for damages in ordinary civil court,
he may proceed under the Act and institute a claim to compensation before a (workmen compensation) commissioner
make an agreement with the employer for providing the compensation for injury in respect of the provisions of this Act.
However, if he accepts to adopt the any of the later two measures, any suit for damages will not be maintainable in any court of law. While if he adopts the first option (i.e. suing in an ordinary civil court), he will surrender his right to sue under the Workers Compensation act.
What are the occupational diseases mentioned in Workers Compensation Act?
Schedule 3 of the Act provides a list of occupational diseases which includes Anthrax, compressed air illness or its sequelae, poisoning by lead tetra-ethyl, poisoning by nitrous fumes, lead poisoning and its sequelae, phosphorous poisoning, mercury poisoning, poisoning by benzene and its homologues, chrome ulceration, arsenical poisoning, pathological manifestation due to radium and other radioactive substances, and X-rays, Primary cancer of the skin and Silicosis. Other than accidents, workers can be totally or partially disabled due to certain occupational disease like anthrax. It is also important to remember that if a worker, who has been employed in any employment specified in section B of the Schedule III for at least 6 months, and contracts any disease considered as occupational diseases, this will be considered an injury by accident arising out of and in the course of employment. Provincial governments, through notification, can also declare other employments with its occupational diseases.
What are the provisions of Provincial Employees Social Security Ordinance?
Chapter 5 of the Ordinance provides for various types of benefits which include sickness benefit, maternity benefit, death grant, medical care (for self and dependents), injury benefit, disablement pension, disablement gratuity, survivor’s pension.
Sickness Benefit:
A secured person (for whom at least 90 days of contribution have been paid in the last 6 months) is entitled to receive the sickness benefit throughout the period of sickness. In cases of tuberculosis and cancer, a secured person has to be provided with 100% of the wages (50% of the wages in Khyber Pakhtunkhwa and Balochistan) for 365 days in a period of one year. While if a person is suffering from any other disease, he has to be paid 75% of his wages (50% of the wages in Khyber Pakhtunkhwa and Balochistan) for 121 days only in a period of one year.
A secured woman (for whom at least 180 days of contribution have been paid in the last 12 months immediately preceding the expected date of her confinement) is entitled to her full remuneration (100% wage replacement) for 12 weeks of maternity leave. At most six of these 12 weeks precede the expected date of confinement. For more information, kindly refer to the section on maternity leave.
Death Grant:
If a secured person dies while in receipt of sickness benefit, injury benefit or medical care, his survivors are entitled to a death grant equal to the daily rate of sickness benefit multiplied by 30, but it should not be less than PKR 1500. This can also be termed as funeral expenses.
The law also provides for iddat benefit for a secured woman whose husband dies. The employer has to provide iddat benefit equal to the rate of her wages during iddat period. Moreover, the employer can’t refuse leave for the period of iddat and can’t discriminate against a woman on this basis.
Note: Iddat/waiting period is an Islamic law concept where a woman has to stay in one house for a specified period of time and it is not permissible for her to go elsewhere before expiration of this period. Iddat is required upon the death of husband, termination of marriage contract through divorce or Khul’a or annulment of the marriage contract through some other manner. Iddat period is different for different circumstances. In case of husband’s death, it is four months and ten days (Surah Baqarah/The Cow: Verse 234).
Medical Care for Self and Dependents:
The law also provides for medical care during sickness (for self and dependents) and maternity (for self only). Benefits include general medical care, specialist care, medicines, hospitalization and maternity care. The law also provides for medical care to the dependents for a period of one year after the death of a secured person (but that person must have been in continuous employment for a period of at least one year before his death). If the secured person was a seasonal employee, his dependents can receive the medical care for a period of 6 months after his death.
We have already discussed injury benefits (also called temporary disability benefits) which are payable up to the maximum of 180 days.
Survivor Benefits:
The survivors’ pensions, after death of a worker due to an employment injury, are payable to each of the dependents in accordance with the provisions of section 42 of the ordinance, subjecting it to the maximum of the rate of total/permanent disablement pension which would have been payable to the secured/deceased person. (we have already described the benefit rates for permanent disability)
The law requires payment of 60% of the deceased’s total disablement pension to the widow/widows or a needy widower.
Each orphan younger than age 21 receives 20% of the total disability pension (no age limit for unmarried daughters) while a full orphan receives 40% of the disability pension.
If a secured person has not left a widow, a widower, dependent children, each parent will receive 20% of the deceased total/permanent disability pension (for life).
It is important to remember that maximum survivor pension can’t exceed the total disablement pension due to the secured person.
Survivor pensions are payable on the death of a secured person and terminate on the death of a survivor (in case of widow, widower, parents, unmarried daughter), upon a widow’s remarriage and attaining the age of 21 years (this age limit is only for male child and not for unmarried daughters).
Are there any provisions in the law regarding job security and non-discrimination?
Section 72 of the Provincial Employees Social Security Ordinance, 1965 (including its Provincial variants) requires that no employer shall dismiss, discharge, reduce or otherwise punish an employee during the period in which an employee is in receipt of sickness/maternity or injury benefit or medical care. The law also requires the employer not to discriminate a woman on iddat/waiting period.
Section 42 of the Khyber Pakhtunkhwa Workers’ Compensation Act, 2013 provides that there shall not be any discrimination on the basis of sex, religion, sect, colour, caste, creed, or ethnic back ground in considering and disposing of issues relating to compensation, in the event of injury or, death, to the workers or, their legal heirs.
Similarly, section 10 of the Khyber Pakhtunkhwa Industrial And Commercial Employment (Standing Orders) Act, 2013 guarantees that no discrimination shall be made on the basis of sex, religion, political affiliation, sect, colour, caste, creed, or ethnic background in considering and disposing of issues (compulsory group insurance or benefits in the current case).
Click here for Urdu Version
Cite this page © WageIndicator 2019 - Paycheck.pk - Workers Compensation and Sick Leave Benefits in Pakistan
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Specific Substance Information
Prescription Medication Abuse
The abuse of methamphetamine - a potent psycho-stimulant - is an extremely serious and growing problem. Although use of methamphetamine initially was limited to a few urban areas in the Southwest, several major Western cities and Hawaii have seen dramatic increases in its use, and rural areas throughout the country are becoming more affected by the drug. In addition, methamphetamine use among significantly diverse populations has been documented.
Street methamphetamine is referred to by many names, such as “speed,” “meth,” and “chalk.” Methamphetamine hydrochloride, clear chunky crystals resembling ice, which can be inhaled by smoking, is referred to as “ice,” “crystal,” and “glass.”
Methamphetamine is a powerfully addictive stimulant associated with serious health conditions, including memory loss, aggression, psychotic behavior, and potential heart and brain damage. In addition, due to its strong effect on libido and sexual activity, it also contributes to transmission of HIV/AIDS and in intravenous users has been linked to the spread of hepatitis C.
Methamphetamine releases high levels of the neurotransmitter dopamine, which stimulates brain cells, enhancing mood and body movement. It also appears to have a neurotoxic effect, damaging brain cells that contain dopamine and serotonin (another neurotransmitter). Over time, methamphetamine appears to cause reduced levels of dopamine, which can result in symptoms like those of Parkinson’s disease.
The central nervous system (CNS) actions that result from taking even small amounts of methamphetamine include increased wakefulness, physical activity, decreased appetite, increased respiration, hyperthermia, and euphoria. Other CNS effects include irritability, insomnia, confusion, tremors, convulsions, anxiety, paranoia, and aggressiveness. Hyperthermia and convulsions can result in death.
Methamphetamine causes increased heart rate and blood pressure and can cause irreversible damage to blood vessels in the brain, producing strokes. Other effects of methamphetamine include respiratory problems, irregular heartbeat, extreme anorexia, psychotic behavior and visual and auditory hallucinations. Its use can result in cardiovascular collapse and death.
Sobriety Works has a proven track record in treating methamphetamine addiction effectively. If you think you, or someone you care about, may have a problem with methamphetamine, we encourage you to contact us. All correspondence is caring, confidential, and respectful. Remember, there is hope for a substance free future.
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Social Integrity
U-M Social Media
Understanding IGTV
Instagram, which began as an image-based platform in 2010, added to its offerings last week with the introduction of IGTV (Instagram TV)—announced, naturally, on the new IGTV platform by Instagram CEO Kevin Systrom. The platform’s 1 billion-plus active monthly users already have IGTV accounts by default, allowing for easy implementation.
While IGTV is a standalone application, it will be connected to Instagram by an icon that will appear next to the pinned stories. The Like, Comment, and Share features will appear on IGTV just as they do on Instagram. Large account holders can share up to an hour’s worth of content, where smaller accounts can share a maximum of 10 minutes…but what constitutes a “large” or “small” account has not yet been explained. With an emphasis on simplicity, usability, long-form, and vertical-format video viewing, IGTV argues that this is the future of television.
Sound familiar? Facebook attempted something similar with Facebook Watch; Snapchat tried it with their featured video stories; video creation and sharing is at the core of YouTube; and companies like Hulu and Netflix have made video streaming compatible with mobile. So how is IGTV different?
How and who we watch have changed. Smartphones can be used as portable mini-TVs, especially popular among a younger audience that has grown up watching video on a phone. As a result, vertical videos are appealing because that is how people hold their phones. Who we watch has changed too, as the category of creators/influencers is growing and will continue to grow. Instagram users are more likely to follow someone they don’t know, as opposed to Facebook users, which is more a platform for family and friends. Moreover, users search for desired content on YouTube, whereas Instagram presents the content when the app is opened.
How will this new tool be utilized? IGTV is still in its early stages, but there are some notable differences between the pre-existing Instagram story and Instagram feed video posts. Instagram stories are 15 seconds per slide, and most beneficial for timely content because a post disappears after 24 hours. Video posts on an Instagram feed, while not as popular as photos will still have a one-minute time limit for short clips. Lastly, it seems the main use of IGTV will be to host high-quality videos in a format comparable to a TV show or mini-segment.
As IGTV offers a new video opportunity for the creators of the world, be on the lookout to see how UMSocial will be utilizing this platform in the near future!
Michigan Social
Office of the Vice President for Communications
umsocial@umich.edu
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The Blob (1958) vs The Blob (1988)
May 11, 2016 by Corin in Original vs Remake, Uncategorized | Leave a comment
It’s hard to imagine a film that embraces the notion of a campy Creature Feature more than The Blob. Just by the title alone you know exactly what you’re in for. Despite being incredibly well known films, there actually is not a contemporary remake of this story, although there is rumored to be one in development that would star Samuel L Jackson (!). So, as of this time we have the 1958 and 1988 versions, each very emblematic of the time period in which it they were made.
The story in both centers around a meteor that crashes in the woods outside of a town and releases a gelatinous creature that absorbs and devours the residents. Both films also feature an old man as patient zero and center around teen protagonists who discover and bring him to the doctor, which is where the mayhem really begins. However, at that point the similarities pretty much end.
Now, I know the original was made in the era of campy drive-in horror and special effects knowledge was very limited at that time. That being said, there are still quite a few aspects that could have been greatly improved upon. For one thing, all of the “teens” in this film look like they’re about 35. This actually makes sense because in reality stars Steve McQueen and Aneta Corsaut were 28 and 25 respectively when the movie was filmed…..and it shows. There’s nothing that shatters even the vaguest illusion of realism like “man-child” McQueen blubbering to the cops to not tell his daddy that he was out hot-rodding. When you couple this with the painfully stagy ’50’s acting, you end up with characters that are distractingly unrealistic and completely unrelatable.
The remake on the other hand establishes characters that not only look age appropriate but are surprisingly well-developed with minimal exposition. There is a general feeling of ’80’s cheesiness of course but for the most part the characters are played straight and realistic enough to make you feel emotionally invested in the story. The remake also does a far better job at having a logical justification for why most people are initially skeptical and reluctant to accept what’s happening. This is in stark contrast to the irrational insistence by the cops in the original that those crazy “kids” are pulling one heck of an elaborate prank on old Johnny Law.
Since this is a Creature Feature the quality of the creature itself naturally plays a pivotal roll in selling the scares in the film. This is another area in which the remake out-classes the original with an amorphous creature that presents as a truly threatening monster rather than something that alternately looks like a giant piece of half-chewed candy and a sad bag of jello. The remake also makes great use of practical effects, delivering some truly amazing gooey, gory kills in all their wonderful ’80’s glory.
The original also could have tightened up some of the writing which was confounding even for the era. One of the best examples of this is when the fire chief notices the diner that people are trapped in the basement of is on fire and casually asks the sheriff if he has any ideas on how to put it out. (!) He then follows that up with pretty much “Ah, that fire will probably burn out in 10 minutes or so”. (Never mind that the people will most likely burn to death by then. How did he get this fucking job!?)
I mean, the bad writing is good for a few unintentional laughs of course. For instance, the scene when the nurse throws a bottle of acid on the blob, that of course does nothing, and then declares “Dr, nothing will stop it!” (you’ve tried exactly one thing, one.) Obviously he then he tells her to stay in the room she could easily escape (!) while he gets his gun and we’re then treated to one of the lamest deaths in film history.
All these kinds of issues could be overlooked however if the original provided an overall film that was an enjoyably campy, fun ride. Unfortunately, it just doesn’t. There simply isn’t enough to make it fun and the slow pace, shoddy ADR, poorly staged action, bad dialogue and lack of anything even remotely close to frightening make this a wholly unsatisfying experience. On the other hand the remake gives you exactly what you’d expect and want from a film like this which is a fun, gory monster flick that holds up surprisingly well after almost thirty years.
Adrenalin: Fear the Rush (1996)
April 16, 2016 by Corin in Reviews, Uncategorized | Leave a comment
I first saw Adrenalin: Fear the Rush back in the late 90s and at the time, I was blown away. I remember thinking it really lived up to it’s title (not so much the subtitle though, that’s just fucking stupid.) Naturally I was very curious to see if it still held up because let me tell you, a lot of shit has changed for me since then. For one thing, I’m watching a lot more horror and a lot less (ahem) Brendan Fraser films…..
The film takes place in 2007 after an epidemic has wreaked havoc on Europe (you all remember the great European outbreak of 2007 right?). Natasha Henstridge (Species) plays Officer Delon, a cop in an internment camp in Boston for new European immigrants set up to keep them quarantined and prevent the epidemic from spreading. When an infected man goes on a killing spree it is up to her and a small group of officers to track him down and kill him before he becomes highly infectious and starts an outbreak that would have catastrophic results. Christopher Lambert (Highlander) shares top billing (back when he could do that) as one of the other officers who joins Delon in pursuit of the infected maniac.
The first thing I’ll say about this film is it doesn’t fuck around. You get just enough exposition to set-up the story and then you’re off with Delon chasing the deformed madman through claustrophobic tunnels and dilapidated buildings. Relationships between characters are established but the film doesn’t dwell on them in an overly-sentimental way which helps keep the pacing tight.
I do have to mention that clearly this is not a high budget film but director Albert Pyun wisely plays to the film’s strengths by focusing on a small cast in a confined environment rather than attempting extravagant scenes that he couldn’t pull off with the available budget. Now, I know that Pyun is someone who has been savaged by the internet over the years (even compared to Ed Wood, the ultimate insult) and while I can’t speak for his filmography in general I do have one thing to say about this one….it works.
There is without a doubt a palpable sense of tension and dread as Delon and company chase down the killer through effectively creepy sets. This definitely looks like a case where Pyun found existing locations that worked for the film rather than trying to build something that just looked dilapidated and ultimately came off as fake. The use of shadow and lighting also works very well and this is certainly a film best enjoyed alone in the dark.
The antagonist is mostly shot from the back or in shadows which works well as a method for making him more ominous and is also good because his contacts look incredibly fake when seen in a close-up. There are of course other aspects of the film that are less effective as well. Christopher Lambert is, well, about as good as he ever is and there is sometimes an inconsistent sense of space within the buildings. This is most apparent when characters freak out because they are being locked in a room only to casually walk out in the next scene as though it never happened. It should also be noted that the image quality, prop design and supporting cast keep you reminded that the film was made on the cheap.
All in all though this is a solid film that’s well worth watching despite some flaws. It has what it needs where it counts and regardless of any preconceived notions you may have about Pyun, I would certainly recommend this journey into the dilapidated depths of the city.
Sick Flix on Facebook
March 20, 2016 by Corin in Site News, Uncategorized | Leave a comment
Sick Flix is now on Facebook. Check out the page here and follow to get updated when new reviews are posted.
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March 25, 2019 by Jee Koh in Poetry, Review
Review of Wendy Chin-Tanner's Anyone Will Tell You (USA: Sibling Rivalry Press, 2019)
by Cyril Wong
In Wendy Chin-Tanner’s first book, Turn, the poet drew poignantly on her Chinese-American childhood in New York City to reveal how her present had been informed by the past; how the author’s past as a young daughter growing up was connected with the present demands of being a wife and mother. Turn was a moving record of emotional traumas and life lessons, in which the author’s ambivalences are held together in a poetic synthesis of emotion and revelation. Pathetic fallacy was self-consciously utilised in projecting inner conflicts upon the natural world; the external became a mirror for the internal, facilitating catharsis while also allowing the personal to be absorbed meaningfully into the universal.
In her latest book, Anyone Will Tell You, Chin-Tanner immerses herself in this absorption with greater playfulness, confidence, and extremities of feeling. In the opening poem “Gathering,” adumbrations of this increasing absorption enter the mood of an aubade, in the aftermath of a weird dream about “landed fish” and “flightless birds”—a state of “so many/ useless things/ gathering” within her consciousness and captured in the space of a poem. Then in “Index,” the author’s abiding concerns with motherhood return but with a twist. Repeating “I confess” throughout the poem in ironic self-consciousness as if to showcase a disbanding of conventional selfhood, the speaker confesses that she is “still hungry” for more children, because of past miscarriages, at the same time as she enjoys the process of the self’s dissolution. The duality of pain and pleasure is literally represented on the page, with the lines of verse divided into two separate columns. The trauma and yearnings of parenthood are still unquestionably present and faithfully recorded, but through the ludic act of writing, the gravid notion of “mothering” merges with a broader, aestheticized consciousness that can marvel at the beauty of a life more loosely unified: “babies died/ inside me… I cut my/ long black hair/ I confess/ that it was/ beautiful.”
Along with this aestheticized dissolution of conventional notions of the self (as “woman” and “mother”), the poet also subverts the feminization of the moon in literature. In contemporary poetry, the moon, passively reflecting the light of the sun, is often rendered as feminine (one is reminded, for example, of Marge Piercy’s poems about the lunar cycle in relation to womanhood in The Moon is Always Female). In Chin-Tanner’s poem “Blue Moon,” with its nod to the song by Frank Sinatra about a lonely lover “without a dream in (his) heart,” the poet turns the moon into a symbol not only of solitude but also of relinquishment: “sterile rock… helium balloon whose string tugs at the fist of a fussy child who might… let go.” The poem is actually about a post-coital event (“After the appointed fuck, I wander…”), but the hope of being a mother does not take centerstage here. Instead, the poem focuses on the impermanence of the body—“pale… scarred… old”—as reflected in the appearance of the moon. “Body” and “moon” are mere objects that cannot last; their fundamental reality as objects is emphasized over any connection to the self. Amidst the hopes of fulfilling a particular female destiny as a mother, one has to come to terms with letting go of one’s physical body.
“Time normalizes everything,” the poet writes in the next poem “Supermoon,” in which the moon is again a central symbol, now “yellower” and “closer than ever… circling the unseen sun.” Being unseen, the sun signals a dimming of optimism for the mother who is coming to terms with impermanence. The moon as a symbol of evanescence is still the greater meaning here, more than the moon as a symbol of the feminine self and its maternal aspirations. The sense of impermanence evoked by the moon is lodged metaphorically in the “slippery night” of the poet’s womb: “heart beating time, time beating heart.”
Instead of indulging permanently in a sense of pessimism regarding impermanence, however, the poet re-frames such feelings within a larger, poetic perspective of life as an aesthetic whole, a beauty rendered through the elaborations of verse; a perspective that is ripe with ambivalences but also empowering in accepting all aspects of existence without flinching. Poetry becomes the vehicle for strengthening and broadening the mind to incorporate emotional sufferings within a wider lens of beauty and insight. Looking back at her childhood in “And Not Looking Away (Brooklyn, 1985),” the poet writes about “the sun’s sorrowful gaze” but also “the cement… gleaming like shattered glass.” Beauty is not only seen but also heard. The poet also remembers women speaking until “their words/ began to rhyme… like song.”
The capacity to balance light and darkness in the author’s life has been facilitated by loosening through the space of a poem the demarcations of self. In what is surely the most startling poem in the collection, “Who’s Afraid,” the author evokes and subverts simultaneously a sense of the self as both the subject to be feared and the victim of that fear:
who is the
wolf at the
table who
pretends there
is no wolf
who’s afraid
of the wolf
who eats at
As in fairy tales, the wolf is a perpetrator of violence. The circularity with which the poem begins and then returns to the trope of the wolf suggests that the self is both the originator of life and also the cause of its own demise. By agreeing to give, or remain a part of, life, one is perpetuating the cycle of birth and death at the heart of nature. This may be a simple idea, but the poem complicates it by situating it within a book of poems about the mother, and the mother’s child, since the daughter may become a mother in the future. Poetry provides a range of possibilities about who or what the wolf is. The wolf is neither male nor female in the poem. The self that it represents becomes both matter and anti-matter. The act of eating in a domestic setting suggests that no family can prevent the violence of death. The fact that the wolf “pretends there is/ no wolf” may point to the way that we pretend, whether as parent or child, that we have nothing to do with death; we pretend in order to carry on living without overwhelming fear or pessimism. However, the wolf that pretends is still the wolf that “eats.” Life and death reside in all of us: life’s joys but also life’s unbearable end form our nature. The poem allows the poet to juxtapose all these different ideas in a way that is momentarily harmonious.
In such a way the poet has expanded her vision to encompass the personal themes of motherhood and mortality in a larger aesthetic and ethical perspective. The collection moves towards the end into a poetic playground of colors and sounds distilled from the book’s personal themes: “sky bleached/ to winter// white over/ black water… sky dark blue… blushed/ bruised …” (“Anyone Will Tell You”). In “The Caravan,” “dusk colors/ drain from… greens to… lavenders… to/ black wings of/ dark gliding… little/ deaths barking// dogs calling/ coyotes calling back.” The poem moves from color-play into a closing cacophony of animal-song. The poetic speaker vanishes, almost literally, into a freewheeling, almost mystical, symphony of light and a blaze of aural music made possible by the writing of poetry.
At the same time, the reader also registers that any profound understanding that the self is not separate from nature, mediated through the poet’s images, is not an unchallenging one, particularly for the speaker of these poems. It is a perspective that is born out of the terrors of being a mother, the terrors of giving life and bringing death. The “you” in a poem like “Anyone Will Tell You” becomes more than just the reader; it is the speaker addressing herself and, possibly, her miscarried child, as well as the natural world beyond these words from which all perspectives originate, and to which every sense of ourselves will have to return. The self becomes no longer itself but is connected to every other self, an aesthetic act of surrender that hints at newfound wisdom and courage rendered possible by the poetic imagination.
Special discount for SP Blog readers. Key in code “SPBLOG” on publisher’s website for free shipping to anywhere in the world.
Cyril Wong is a poet and fictionist in Singapore.
March 25, 2019 /Jee Koh
Wendy Chin-Tanner, Cyril Wong
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Supreme Tweeter
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Home / Research Supervisor Connect / Supervisor details
Associate Professor Christopher Jordens
Project opportunities with Associate Professor Christopher Jordens
Research opportunities in bioethics, public health research and qualitative social research.
About Associate Professor Christopher Jordens
Chris Jordens is passionate about research into health, illness and medicine that asks philosophical questions, puts human experience centre-stage, and explores issues relating to ethics, communication and social interaction.
Chris Jordens completed an honours degree in philosophy and a masters degree in public health at the University of Sydney in 1989 and 1998 respectively. For his masters treatise, he conducted the first survey in Australia to determine the uptake of systematic reviews by medical specialists. The findings were published in the Medical Journal of Australia in 1998.
Chris taught epidemiology and biostatistics in the Department of Public Health and Community Medicine in 1995 and 1996 and then took up a research position at the Centre for Values, Ethics and the Law in Medicine (VELiM) when it was first established in 1997 by the philosopher, poet and Emeritus Professor of Surgery, Miles Little. Chris won a Foundation Scholarship in Surgical Ethics from the Royal Australasian College of Surgeons in 1997 and 1998 and increasingly specialised in qualitative research during the late '90s. The Centre's interview-based research with cancer survivors was distilled into a book called Surviving Survival (Sydney: Choice Books, 2001) which inspired a 4-Corners television documentary by the same name (screened in 2000) and another documentary called Living On (screened in 2005).
Chris completed a PhD in 2002 under the supervision of Professor JR Martin in the department of linguistics at the University of Sydney. Some of the findings were reported in Social Science & Medicine in 2001 and 2004. Soon after he co-edited a compilation of philosophical writings by Miles Little called Restoring humane values to medicine: A Miles Little reader (Sydney: Desert Pea Press).
In the early 2000s Chris played a key role in creating a new postgraduate teaching program in bioethics and a new international, interdisciplinary journal of bioethics called the Journal of Bioethical Inquiry. He was founding co-editor-in-chief for the journal's first 4 volumes (2004-2007), which contained 56 full-length research articles. He also served on the journal's board and executive. The journal achieved an "A" ranking in ERA, and in 2009 it had an Impact Factor of 0.357 (Journal Citation Reports, Thomson Reuters).
Chris was appointed Lecturer in Bioethics in 2005 and promoted to Senior Lecturer in 2008. From 2005-2010 he also held a position as Research Fellow in an NHMRC-funded Centre of Clinical Research Excellence in infection, bioethics and haematological malignancies. The "ethics theme" of the CCRE produced over 40 peer-reviewed publications and helped to launch the careers of many young researchers.
Chris has been a chief investigator on numerous studies that have used novel, qualitative methods of inquiry in clinical settings. Between 2006 and 2010 he helped to secure over $3M in competitive grants. He was a grant reviewer for National Health and Medical Research Council (NHMRC) in 2010 and 2011 and reviews research for 7 different academic journals. In addition to several books, book chapters and edited proceedings, he has co-authored 39 peer-reviewed journal articles. Half appear in journals ranked A* or A in ERA, including six articles published in the world's most frequently cited social science journal, Social Science & Medicine.
Chris has supervised students at honours, masters, and doctoral level, and over the last 15 years he has helped turn VELiM into the largest centre for bioethics research in Australia. Today, VELiM has a burgeoning research program that supports 20 PhD candidates and 4 post-docs employed on major grants, plus research masters students and honours students. The Centre, which is now located within the School of Public Health, provides a vibrant and supportive intellectual environment for postgraduate students.
A list of Chris's publications from 2005-2010 can be downloaded from his Sydney Medical School profile page
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Sykes and A... | Sykes
1960, 1972 | United Kingdom
Classic British sitcom in which the irrepressible comedian got himself involved with all manner of new technology in order to improve his lifestyle. Of course, this being the 1960's, new technology to Eric meant everyday objects such as the telephone. The highlight of the series, apart from the sharp and well-observed comedic routines, was the perfect combination of Sykes and comedy actress Hattie Jacques (as his spinster sister) both of whom forged a relationship so convincing that a large section the viewing public thought that they really were siblings.
Eric and writer Johnny Speight originally devised the series, although it was Eric's idea to have Jacques play his sister rather than his wife in order to break the mould of the usual domestic sitcom scenario. Together they shared a house at 24 Sebastopol Terrace, East Acton, where they lived on our TV screens for the next five years. The series was called "Sykes and a..." with the object that was about to cause havoc inserted into the title. Eric took over writing from series two onwards, although John Antrobus and Spike Milligan scripted some, and Speight continued to work on the storylines until the end of series three, when it became Eric's sole responsibility. Speight, Sykes and Milligan teamed up again for the controversial 1969 series Curry and Chips. Apart from having to contend with snooty next-door neighbour Mr. Brown (Richard Wattis), Eric and 'Hat' managed to get themselves into all sorts of difficulty, including episodes which found them accidentally handcuffed together, running a bus route minus the bus, or trying to transport a piece of wood from a timber yard to the home of a friend -in a classic episode that was later remade as a 54 minute film for cinema release.
After a break of seven years the series returned under the title of Sykes for an even longer run of 68 colour episodes. By now Eric and 'Hat' had moved -to 28 Sebastopol Terrace, but continued to find difficulty in the everyday goings on of life. Returning to the series was Mr Brown (who had left at the end of the original series' third season to emigrate to Australia), and another regular was added, local policeman Corky Turnbull (Deryck Guyler -who had played an irate bobby in Sykes And A Plank). Eric and Hattie also became the proud owners of a cuckoo clock, naming the temperamental bird inside, Peter. It was the closest they came to a pet and they spoke to it as if it were real. Many of the earlier scripts were re-workings from the original series, including an episode in which Peter Sellers appeared as an ex-convict who arrived on their doorstep claiming Hattie as his fiancé. (Leo McKern had previously played the character).
A number of guest stars appeared in the series from time to time such as Joan Simms and Les Dawson, but by and large it was the magic combination of Sykes and Jacques that kept the series flying, even if by the end of its run it was beginning to look a little dated. However, the show was brought to an enforced conclusion after its 1979 series following the sudden death of Hattie Jacques in 1980. Simple, yet richly observed and consummately performed, both series successfully managed to maintain a winning 'child-like' innocence in its central characters that endeared both it, and its core group of actors to the entire nation.
Published on February 5th, 2019. Written by Laurence Marcus & SRH (2001) for Television Heaven.
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Best of Friends (1963)
YOU RANG, M’LORD? (1988)
Come Back Mrs Noah (1977)
Phoenix Nights (2001)
Crossing The Pond (1960, 1972)
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Group 4: Water Resources
›World Water Council
International prizes for water conservation and management
Principal Office: International
The World Water Council (WWC) is an international multi-stakeholder platform. The WWC takes an interest in international coordination of policies, themes, and activities in freshwater conservation and management at a global level.
The Council awards prizes to honor accomplishments in the water sector. The prizes are announced at the World Water Forum, convened every three years. This forum is among the world’s largest international events on freshwater.
Grant Programs for Agriculture, Energy, Environment, Natural Resources
Prizes for Accomplishments in the Water Sector. The WWC launches calls for prize nominations on its website prior to each World Water Forum. These forums are scheduled every three years (2015, 2018, etc.).
Prizes in the 7th World Water Forum (South Korea 2015) are identified below.
King Hassan II Great World Water Prize — One prize of US$100 thousand for outstanding lifetime achievements by institutions, organizations, individuals, or groups of individuals in any aspects of water resources.
Kyoto World Water Grand Prize — One prize of ¥2 million for grassroots initiatives that improve the water-related situation of local communities.
About Water Prizes
APPLICATION: Nominations must adhere to the themes, guidelines, calendar deadlines, and other application details for each prize.
Each prize has a deadline for applications during the year before the Forum, with announcements published in the News.
Geographical Distribution of Grant Activities in Developing Countries
WWC’s website is available in English, French, Spanish, Chinese, and Russian.
WWC is financed primarily through membership fees. Members are international organizations, government organizations, professional associations in the water sector, private companies in the water sector, and others. Specific projects and programs are financed through donations and grants.
Last Profile Review
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Photo：The Conmunity - Pop Culture Geek on Flickr
Satoru Iwata: A Gaming God
Liam Carrigan
Readers of some of my previous work will know how much I love video games. Ever since I unwrapped my first home console, a Sega Mega Drive (Genesis to my American friends) on Christmas Day back in 1992, I’ve never looked back. Over the years I have owned a Nintendo NES (Famicom in Japan), a Sega Saturn, Playstation 1, 2 and now 3, as well as a number of handheld consoles.
So, it was with a great sadness and a very heavy heart that I recently read of the passing of Satoru Iwata at the tragically young age of just 55 years old. In reading the reports in the aftermath of his death, I was stunned to learn just how many of the games I loved as a child had been, at least in part, influenced and developed by Mr Iwata.
Photo : Tiger Pixel on Flickr
He is probably best remembered for creating the Kirby series of games, which have proven to be a big hit with Japanese gamers from the 1980s onwards, and indeed achieved global fame during the golden age of the Gameboy and the Nintendo NES in the early 1990s. Yet Iwata’s work went far beyond just Kirby. He was also a major player in the conception and further development of two of Nintendo’s flagship franchises, which continue to spawn hit games to this day: Pokemon and Super Smash Bros. From humble beginnings, it really is remarkable to think of all that Iwata achieved in his 55 years.
Born in Sapporo, on Japan’s northernmost Island of Hokkaido, Iwata was the son of a local municipal mayor. However, the young Satoru had little interest in following his father into politics. From a very early age, it was clear that video games were his passion and that they would go on to greatly shape his life and future ambitions.
As early as his high school days in the mid-1970s, Iwata was developing video games in his free time. Using an electronic calculator as a basis for development, he created a number of simple, number based games that proved a big hit with his classmates.
Keen to see him realize his potential, Iwata’s parents bought him his first computer, a Commodore PET, around the same time. Much to their astonishment, rather than waste time playing game on the fledgling console, Iwata set about taking the system apart, eager to learn how its components worked and how to craft more advanced systems of his own. It is probably no coincidence that the CPU utilized by the Commodore PET was actually an early version of a similar CPU that Nintendo would later integrate into their NES (Famicom) console several years later. In the fullness of time, Iwata would go on to develop several games for what was the biggest games system in the world at that time.
A computer science degree at the Tokyo Institute of Technology led Iwata to set up his own programming firm, HAL Laboratory, named after the infamous sentient computer from the movie 2001: A Space Odyssey, in 1982. It was at this time, shortly before the commercial launch of Nintendo’s Famicom (NES) system worldwide, that Iwata would embark on the first of what would prove to be several successful tie-ups with the gaming giant.
Unfortunately, such early success also came at a price. Although initially supportive and patient of his son’s hobby, Iwata’s father was dismayed that his son had not grown out of his gaming obsession and “got a real job”. In the 1980s, the pair did not speak to each other for more than 6 years.
Nonetheless, Iwata continued on undeterred, striking up a close friendship and highly profitable working partnership with Nintendo’s then president, Hiroshi Yamauchi. Indeed this friendship would prove crucial to Iwata’s long term success, when HAL hit financial difficulties at the start of the 1990s. HAL and Nintendo collaborated closer together than ever before, with Iwata being made president of the company in 1993, despite only being in his early 30s at the time. Such a move was almost unheard of in Japan’s corporate world at that time, where promotion had always been based on time served and seniority rather than actual competence or potential for success. It has been speculated by many that Yamauchi saw many of the same qualities in Iwata as he did in his other great protégé Gunpei Yokoi, the inventor of the world famous “Nintendo Game in Watch and later the Gameboy handheld console.
With HAL now on a far more stable financial footing, thanks in no small part to Nintendo’s support as well as Iwata’s growing business acumen, the highly beneficial relationship between Iwata and the gaming powerhouse continued to bear fruit. The Gameboy Colour console, was viewed by many as revolutionary when it was launched in the late 90s. Promising 16 bit style graphics on a handheld system for the first time, it did not disappoint. The greater detail in the consoles graphics and animation was largely due to the graphical compression tools that Iwata himself developed, allowing games to use a far greater palette without the additional memory constraints.
Photo : William Warby on Flickr
When Iwata finally joined Nintendo officially as head of corporate planning in 2000, it was the final conclusion of a courtship that had lasted almost 20 years. Just two years later, with Iwata’s mentor Yamauchi retiring, Iwata found himself as the new president of Nintendo, the first such individual not to have any blood links to the Yamauchi family lineage since Nintendo’s founding as a gaming card company back in 1889.
Despite having been in charge of Nintendo since 1949 and clearly looking forward to a gentle and well-deserved retirement, Yamauchi remained a powerful background presence in those first few years of the new era, offering advice and guidance to Iwata whenever he needed it.
Nintendo was, at that time, a company in transition. The Gamecube console wasn’t the success everyone had hoped for and was failing badly against the superior hardware of the Sony Playstation 2 and the Microsoft X Box.
Again, it was Iwata’s “out of the box” style of thinking that turned things around.
Rather than focus too heavily on hardware capabilities and such like, Iwata instead looked back to his time as a games developer and realized the key to success was not more powerful processors or superior graphics cards. It was very simple. Make games that are fun and people will buy them.
With this philosophy now central to Nintendo’s corporate strategy to new consoles, the handheld DS and the Wii home console system were launched to great success.
In particular, the Wii, with its use of motion sensor technology and wand like controllers was a revolutionary concept. Several poor imitators such as Sony’s eye toy and X-Box Kinect tried and failed to emulate the Wii’s success.
Photo : Chris Elt on Flickr
For all his success, Iwata never forgot his humble roots. Despite having scaled the very peak of the gaming industry, he maintained a close connection with the ordinary gamer right until the very end of his life.
Shunning the bombast of events like E3, Iwata instead held smaller conferences and Q and A sessions with fans over social media. His famous “Iwata Asks” interview series highlighted not only Nintendo’s new products but also the unique humour and camaraderie that Iwata had fostered in the Nintendo offices.
His sudden death due to complications from an intestinal tumor leaves a void that may never be filled in the gaming world. Farewell Iwata-San and thanks for everything.
Photo : MrLoFi on Flickr
Fabulous Hair Ornaments, Kanzashi
Japanese Video Games of 2016: Coming Soon to a Console Near You!
Karakuri – Japan’s First Robots
The Daruma Doll: Japan’s Limbless Figure of Good Luck
An Introduction to Hanami
Localisation: Making the Movies Make Sense in Japan
The Swords of Seki
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Sensual Africa
Sensual Africa, created in 2012, pays homage to the fascinating Tumbuka and Chewa Tribes. Bawren injects his own interpretation on the complexities of these intriguing tribes’ movements and the distinctiveness of the rituals that boys and girls go through to become men and women.
Combining symbolic tribal steps with modern dance moves, Tavaziva has created a production bursting with energy and unbridled passion.
Afridiziak Theatre News
Click here to download the Sensual Africa programme.
Katie Cambridge
Katie grew up in Brighton and trained at London Contemporary Dance School (LCDS) where she worked with Marc Brew, Colin Poole and toured works by Siobhan Davies and Merce Cunningham to Italy and London, as part of LC3. Katie joined Tavaziva Dance in August 2009 as part of LCDS’s Post Graduate Apprenticeship Scheme. During her time as an apprentice, Katie was also involved in Tavaziva’s Education Programme, creating works for Cornwall Youth Dance and the Wycombe Swan’s United in Dance project. Katie is also an Administrative Assistant for the Centre for Advanced Training (CAT) scheme at The Place. More recently she has performed with Cscape in “The Venus Flower” as part of the Global Garden Project. Following her apprenticeship, Katie joined Tavaziva Dance as a full time dancer in September 2010.
Petros Treklis
Born in Melbourne, Australia, Petros moved to London in 2007, and graduated from Laban with a BA (Hons) in Dance Theatre in July 2010. During his training at Laban, Petros worked with Rosemary Butcher, Gary Lambert, Dam Van Huynh, Rosemary Brandt, Charles Linehan, and Kerry Nicholls. In early 2010 Petros toured Kerry Nicholls work, ‘Hearth’ in Malta, performing for the Maltese Arts Council. He then went on to tour ‘Sainte Marie-Joseph De La Rose’ by upcoming choreographer Tamara Gvozdenovic in Neuchatel, Switzerland. Petros joined Tavaziva Dance in September 2010.
Anna Watkins
Anna trained at the Rambert School of Ballet and Contemporary Dance. She has worked as a dancer with European Ballet, Neville Campbell, Pair Dance, Shobana Jeyasingh Dance Company, Maxwell Dance Project, and ‘Dance in Focus’- for their world Premiere UK tour of ‘Broken’ in 2015 . Anna formed her own dance company Watkins Dance Company, in 2011. She was awarded funding from Arts Council England for her production ‘Angled Eye’. In 2014–2015 Anna was commissioned to choreograph for Third Row Dance Company, New College Youth Dance Company, Suffolk Youth Company, English National Ballet Youth Company and LSC Expressive Arts. She was appointed a role on the CAT teaching faculty at Dance City, Newcastle. Anna was Rehearsal Assistant for Tavaziva 2009 – 2010, and is Project Manager for Tavaziva Male. Anna joined Tavaziva in 2007.
Ellen Yilma
Ellen graduated from London Contemporary Dance School in July 2011, having previously trained at Tring Park, School for the Performing Arts. Ellen joined Tavaziva as an apprentice dancer, part of the Postgraduate Apprenticeship Scheme at LCDS. She has toured with Watkins Dance since June 2012, and in spring 2013 took part in the Barbican Exhibition ‘dancing around Duchamp season’, performing Merce Cunningham repertoire. Ellen has also worked with IJAD Dance Company on ‘Infinite-Space’, and with Second Hand Dance in developing ‘Getting Dressed’. In November 2014 she completed her MA in Contemporary Dance with Distinction and has become a contemporary dance teacher for Tring Park Associates. She is a workshop leader for Tavaziva’s extensive education programme. Ellen joined Tavaziva as a company member in September 2012.
Travis Clausen-Knight
Born in Cape Town, South Africa, he moved to England and graduated from the Arts Education School of Tring in 2009. Whilst in training he won several awards for dance and choreography within the school and outside including The National Youth Ballet and the International Competition of Dance, Spoleto. Since Graduating Travis has performed in Matthew Bourne’s world tour of Swan Lake 2010 and featured in the 3D remake of the production. Travis was involved in Michael Clark’s ‘TH’ 2011 residency, at the Tate Modern. Travis joined Tavaziva Dance in September 2011.
Viola Vicini
Viola grew up in Genova, Italy, where she began her training as a rhythmic gymnast as part of the Italian Juniors National Squad. At the age of 14, she moved to ballet and contemporary dance training, gaining professional experience with Kaleido Danse Company. In 2008, Viola moved to London to train at London Contemporary Dance School (LCDS). During her time there, she worked with Martin Lawrence, RADC and Darren Johnston, as well as taking part in a number of international workshops and choreographing her own work. In addition, Viola danced in a number of commercial productions and toured to Italy and London venues as part of LC3 (LCDS’s Professional Touring Experience Programme), performing works by Siobhan Davies and Richard Alston. Viola graduated in July 2011 and joined Tavaziva Dance as part of LCDS’s Postgraduate Apprenticeship Scheme in September 2011.
Lauren Wilson
Lauren was born in East Yorkshire and began training with her mum at a young age. She also trained as a Royal Ballet School and Northern Ballet Theatre Associate. Lauren obtained her advanced 2 RAD and won awards such as Most Promising Female and the Ronald Elmblem award. At sixteen, Lauren moved to London to study at Rambert School of Ballet and Contemporary dance. Whilst at Rambert School she danced pieces by Mark Baldwin and August Bournonville, as well as performing her own choreographed work. In her final year with Rambert Lauren had the opportunity to dance numerous pieces at the Royal Opera House and Sadler’s Wells theatre. Lauren joined Tavaziva Dance as part of London Contemporary Dance School’s Post Graduate Apprenticeship Scheme in September 2011.
Douglas Thorpe (percussion for selected performances)
Lighting Design & Production Manager
Antony Hateley
Rosie Jacobs
Iyshea Hunte
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Successful claim against Macdonald Resorts
We submitted a claim in the Spanish Court against Macdonald Resorts Spain S.A. Leila Playa Club for the nullity of the purchase contracts signed in 2003 and 2008 on the grounds of breach of the Spanish Timeshare Law 42/1998, as the Resort did not comply with their statutory duties of providing a general description of the proposed accommodation, and information on the consumer's right of withdrawal. Furthermore the resort made an infringement of the maximum period of 50 years that a contract of this type can be made and the consumers signed the contract under misrepresentation. To support the claim, we provided, among other documents, the purchase contracts.
Regarding misrepresentation, Macdonald Resorts said in their defense it was not a misrepresentation as the claimants knew and understood the product. They also defended that they did not infringe the maximum period of 50 years as the Law 42/1998 is not applicable in the present case because their system was created before the enactment of that statutory instrument.
The Judge rejected the Resort's contentions: “In relation to the applicable law to the present case, we must look at the Law 42/1998, in which the contentious contract should give the claimants the right to use more than one accommodation, for a fixed price, for more than three years, permanent but without the owner condition, therefore we are clearly facing a contract that confers a personal right to use multiple accommodations for a fixed period superior to three years but inferior to 50 years. This is the type of contract stated as null and void by the article 1.7 of the Law 42/1998. The aforementioned purchase contracts are therefore null and void”
About the defendant pleading of the inapplicable law, the judge said it has to be rejected on the grounds that any previous systems similar to timeshare that exceeds the limit by the law should be deemed fraudulent and null and void (art. 1.7); the D.T. 2ª is inspired on the respect of the acquired rights, it covers the timeshare rights acquired before the law came into force according to the agreed system, but in any way allows the rights not transferred to infringe the legal rules; these must respect the new law (STS 477/2014, 15th January 2015)
The judge found the purchase contract did not comply with the requirements of the artículo 1 Law 42/1998, as the Resort did not provide the description of the different accommodations that consumers could use, nor the real possibilities to make a reservation.
Furthermore, the Judge said that we are in the frame of an unilateral contract, where the supplier (Resort) sets the terms and conditions, without there being real equality between each party. The clients were offered products and advantages without respecting the necessary cooling off period, nor the necessary time lapse between the explanation of the product and the signing of the contract.
The claim was allowed and the judge found the contract null and void on the legal grounds of an infringement of the Spanish Consumer legislation. The same reasoning appears in another case (Sentencia de la Audiencia Provincial de Málaga 7th November 2005) in which the Court of Appeal ruled the contract should be deemed null and void on the grounds that the vendor did not comply his legal obligation in order to provide information to the consumer about the accommodation and services offered.
The Judge also said that the clients were not correctly informed of the contract terms and conditions; the documentation given did not abide with the requirements to ensure the client was informed correctly.
We claimed that Macdonald Resorts had to pay compensation for the delay in the payment, this being, the legal interest of the owed sum since the interjection of the demand until the payment was completed.
The contract between both parties is deemed null and void, plus any other annexed to said contract.
Macdonald Resorts must reimburse the clients the sum of 11,839.22£s, plus the accrued interest since the 17th of September of 2015 until the payment is completed.
Macdonald Resorts Spain S.A. Leila Playa Club must also pay the costs incurred in this instance.
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Timothy TaylorMenu
Filter Entries
Timothy Taylor to represent Annie Morris, London and New York
Opening this Summer, Timothy Taylor, 15 Bolton Street, London, UK
Contemporary Counterpoint: Alex Katz. Water Lilies - Homage to Monet series, 2009-2010, 14 May – 2 September 2019, Paris. France
Memory, Kiki Smith, 18 June – 30 September 2019, Deste Foundation Project Space, Slaughterhouse, Hydra, Greece
Cosmos, Eduardo Terrazas, 15 June – 25 August 2019, Museo Experimental el Eco, Mexico City, Mexico
Procession, Kiki Smith, 7 June – 15 September 2019, Lower Belvedere, Vienna, Austria
Tu Nichts Gut, Josephine Meckseper, 25 April – 21 June 2019, Grzegorzki Shows, Berlin, Germany
The Aerodrome, 12 June – 8 September 2019, Ikon Gallery, Birmingham, UK
United Artists for Europe, Shezad Dawood, 21 May – 3 June 2019, Galerie Thaddaeus Ropac, London, UK
Downtown Painting,, Alex Katz, 5 June – 20 July 2019, Peter Freeman Inc, New York, USA
Fast Eddie, Eddie Martinez, 10 May – 18 August 2019, MOCAD, Detroit, USA
Leviathan, Shezad Dawood, 6 July – 8 September 2019, Bluecoat, Liverpool, UK
The Challenging Souls: Yves Klein, Lee Ufan, Ding Yi, 28 April – 28 July 2019, Power Station of Art, Shanghai, China
Leviathan, Shezad Dawood, 25 May – 21 July 2019, Kunstverein Munich, Germany
In Conversation: Josephine Meckseper, 1 May 2019, Betts Auditorium, Princeton University, New Jersey, USA
Touch – Prints by Kiki Smith, Kiki Smith, 14 February – 25 May 2019, Staatliche Graphische Sammlung, Munich, Germany
Artist Rooms, Alex Katz, 30 March – 16 June 2019, Tullie House Museum and Art Gallery, Carlisle, UK
Gabriel de la Mora, Inevidencias, 24 April – 24 July 2019, Casa de México en España, Madrid, Spain
In Conversation: Shezad Dawood, Sheetal Solanki and Natalie Kane, 8 May 2019, Varana Flagship Store 14 Dover Street, London, UK
In Conversation: Gabriel de la Mora and Brett Litman, 9 March 2019, Perrotin, 130 Orchard Street, new York, NY 10002
Symposium: Climate Realism - Aesthetics and Politics of Climate, Shezad Dawood, 10 May 2019, Goethe Institute, Herengracht 470, Amsterdam, Netherlands
Alex Katz, Alex Katz, 19 February – 29 May 2019, Daegu Art Museum, Daegu, South Korea
Screening: Leviathan Cycle Episode 4: Jamila, Shezad Dawood, International Short Film Festival Oberhausen, 5 May 2019, Oberhausen, Germany
In Conversation: Shezad Dawood and Eske Willerslev, 26 March 2019, Kunsthal Charlottenborg, Copenhagen, Denmark
Eddie Martinez at Free Arts NYC Annual Auction, 25 April 2019, Free Arts NYC, New York, USA
Shezad Dawood at Sharjah Biennial 14, 7 March – 10 June 2019, Sharjah Biennial, Al Mureijah Square, Corniche St, Sharjah, United Arab Emirates
Alex Katz: Prints, Alex Katz, 10 March – 30 April 2019, Museum Ludwig, Koblenz, Germany
WWF Tomorrow's Tigers, 29 January – 4 February 2019, Sotheby's, 34 - 35 New Bond Street, London, UK
Film Screening at The Kitchen, PELLEA[S], Josephine Meckseper, 29 January 2019, The Kitchen, 512 West 19th Street New York, NY 10011
Kiki Smith, Procession, 9 February – 12 May 2019, Sara Hildén Art Museum, Särkänniemi, Tampere
Josephine Meckseper, 9 February – 26 May 2019, Frac des Pays de la Loire, Carquefou, France
In Conversation: Marina Warner, Shezad Dawood and Marc Davis, 6 February 2019, ArtReview Bar 1 Honduras Street, London EC1Y 0TH
Elephant x Shezad Dawood, Shezad Dawood, 23 January 2019, Elephant West, 62 Wood Lane, London, W12 7RH
Alex Katz, Alex Katz, 6 December 2018 – 22 April 2019, Museum Brandhorst, Munich, Germany
In conversation: Shezad Dawood and Jinsang Yoo, Shezad Dawood, 9 September 2018, Barakat Seoul, South Korea
Josephine Meckseper, MOSTYN, Josephine Meckseper, 17 November 2018 – 3 March 2019, Mostyn, Wales
The Moon: From Inner Worlds to Outer Space, Kiki Smith, 13 September 2018 – 20 January 2019, Louisiana Museum of Modern Art, Humlebæk, Denmark
十×30 Years, Ding Yi, 30 September – 2 November 2018, Guangdong Museum of Art, Guangzhou, China
Técnicas y Contextos, Gabriel de la Mora, 14 September – 14 November 2018, Pinacoteca de la Universidad de Colima, Colima, México
New Publication: Forms of Enchantment: Writings on Art and Artists, Marina Warner, 13 September 2018
Josephine Meckseper's statement regarding Untitled (Flag 2), Josephine Meckseper, 27 July 2018
Like Life: Sculpture, Color, and the Body (1300–Now), Kiki Smith, 21 March – 22 July 2018, The Met Breuer, New York, USA
Brand-New & Terrific: Alex Katz in the 1950s, Alex Katz, 1 July – 14 October 2018, Neuberger Museum of Art, New York, USA
Heimvorteil, Josephine Meckseper, 28 October 2018 – 30 June 2019, Schauwerk Sindelfingen, Stuttgart, Germany
Gwangju Biennale 2018: Imagined Borders, Shezad Dawood, 7 September – 11 November 2018, Gwangju, South Korea
Below the Horizon: Kiki Smith at Eldridge, Kiki Smith, 12 April – 10 October 2018, Museum at Eldridge Street, New York, USA
Shezad Dawood: Leviathan Legacy Pt. 1 , Shezad Dawood, 8 – 11 November 2018, West Bund Art and Design, Shanghai
Artist Rooms, Alex Katz, 23 November 2018 – 17 March 2019, Tate Liverpool, UK
Political Biography, Estate of Antoni Tàpies, 8 June 2018 – 24 February 2019, Fundació Antoni Tàpies, Barcelona
CHILDHOOD: Another banana day for the dream-fish, Kiki Smith, 22 June – 9 September 2018, Palais de Tokyo, Paris, France
Frieze Sculpture Park, Kiki Smith, 4 July – 7 October 2018, Regent's Park, London
Film Screening: PELLEA[S], Josephine Meckseper, 29 April 2018, The Whitney Museum of American Art, New York
A Box of Ten Photographs, Diane Arbus, 6 April 2018 – 27 January 2019, Smithsonian American Art Museum, Washington DC, USA
Doing the Document: Photographs from Diane Arbus to Piet Zwart, Diane Arbus, 31 August 2018 – 6 January 2019, Museum Ludwig, Köln, Germany
Familiars: Valerie Hammond and Kiki Smith, Kiki Smith, 21 September – 3 November 2018, Helen Day Art Center, Vermont, USA
Talk: Marina Warner, Portrait of a beast in Eden, Kiki Smith, 27 October 2018, Timothy Taylor, London
New Publication: Richard Patterson | Ged Quinn, Richard Patterson, 24 May – 14 July 2018
NGV Triennial, Josephine Meckseper, 15 December 2017 – 15 April 2018, National Gallery of Victoria, Melbourne
Leviathan: On Sunspots and Whales, Shezad Dawood, 1 September – 4 November 2018, Barakat Seoul, South Korea
The Anomie Review of Contemporary British Painting, Richard Patterson, 20 September 2018, London, UK
Art and China after 1989: Theater of the World, Ding Yi, 11 May – 23 September 2018, Museo Guggenheim, Bilbao
In Tune with the World, Kiki Smith, 11 April – 27 August 2018, Fondation Louis Vuitton, Paris, France
Workshop: A New Way of Walking | Blank Canvas, 7 July 2018, Timothy Taylor, London
But I'm on The Guest List!, Josephine Meckseper, 22 September – 30 October 2018, The Peninsula Chicago
In Conversation: Armen Eloyan and Anne-Lou Vicente, Armen Eloyan, 16 September 2018, Frac des Pays de la Loire, Carquefou, France
White Outs, Eddie Martinez, 14 November 2018 – 17 February 2019, Bronx Museum of the Arts, New York, USA
Conversation: Alex Katz and Ann Goldstein, Alex Katz, 11 April 2018, Art Institute of Chicago, IL
México: Pintura Reactiva, Gabriel de la Mora, 11 May – 9 September 2018, Museo de Arte Carrillo Gil, Mexico City, Mexico
Antoni Tàpies: T for Teresa, Estate of Antoni Tàpies, 6 February – 28 October 2018, Fundació Antoni Tàpies, Barcelona
Armen Eloyan, Armen Eloyan, 23 June – 7 October 2018, Frac des Pays de la Loire, Carquefou, France
Landscapes and Portraits, Frank Auerbach, 11 May – 23 June 2018, Timothy Taylor, New York
New Publication: Standing on the Edge of the World, Sean Scully
New Publication: Looking at Art with Alex Katz, Alex Katz, 29 October 2018, London, UK
2017 Canadian Biennial, 19 October 2017 – 18 March 2018, National Gallery of Canada, Ontario
Shezad Dawood Leviathan, Shezad Dawood, 3 March – 1 July 2018, MOSTYN, Llandudno, Wales
Dancers and Models, Alex Katz, 26 April – 23 July 2018, Lotte Museum of Art, Seoul, Korea
Home - So Different, So Appealing, Gabriel de la Mora, 17 November 2017 – 21 January 2018, Museum of Fine Arts Houston, TX
Artists Dream Up Digital Dystopias, Eduardo Terrazas, 25 May 2017, Hyperallergic
Faithless Pictures, Josephine Meckseper, 9 February – 13 May 2018, The National Gallery, Oslo
Triennial Talk: Las Meninas (2Xist), Josephine Meckseper, 17 December 2017, National Gallery of Victoria, Melbourne
Dime-Store Alchemy, Josephine Meckseper, 5 June – 17 August 2018, The FLAG Art Foundation, New York, USA
Saber Acomodar, Art and Workshops of Jalisco 1915-Now, Eduardo Terrazas, 17 March – 30 June 2018, Arizona State University Art Museum, Tempe, AZ
New Publication: HOME—So Different, So Appealing, Gabriel de la Mora
Abstracción textil | Textile Abstraction, Eduardo Terrazas, 19 April – 27 June 2018, Casas Riegner, Bogota, Colombia
Ding Yi: What's Left to Appear,
Freeform, Timothy Taylor, London
Small Paintings, Alex Katz, 7 November – 8 April 2018, Boca Raton Museum of Art, Florida
Book Launch: Eddie Martinez, Drawings, Eddie Martinez, 22 September 2017, Spoonbill Studio, 99 Montrose Avenue, Brooklyn, NY 11206
Sarah Cain: two day painting, Sarah Cain, 8 – 11 March 2018, Entrance of Pier 94, The Armory Show, New York
Workshop: Blank Canvas at Timothy Taylor, Sarah Cain, 12 May 2018, Timothy Taylor, London
The Boy and The Brothers, Shezad Dawood, 28 November 2017, Cambridge
In conversation with Chrissie Iles, Josephine Meckseper, 29 April 2018, The Whitney Museum of American Art
Wild Flower, Sarah Cain, Timothy Taylor, London
VR Experience: Kalimpong, Shezad Dawood, 23 February – 21 May 2018, The Rubin Museum of Art, New York
Lahore Biennale 01, Shezad Dawood, 18 – 31 March 2018, Alhamra Arts Council, Lahore, Pakistan
Eduardo Terrazas & Timothy Taylor in CDMX, Eduardo Terrazas, 21 February 2018
Guest, Ghost, Host: Machine! Marathon, Eduardo Terrazas, 7 October 2017, City Hall, London
Simon Hantaï in his studio,
New Publication: Ants at a Picknic, Eddie Martinez
Procession, Kiki Smith, 2 February – 3 June 2018, Haus der Kunst, Munich
Kiki Smith's Favorite Poems: A Reading in contemporary Poetry, Kiki Smith, 13 March 2018, Haus der Kunst
Standing on the Edge of the World, Sean Scully, 28 March – 29 April 2018, Hong Kong Arts Centre, Hong Kong
Another Kind of Life: Photography on the Margins, Diane Arbus, 28 February – 27 May 2018, Barbican Art Gallery, London
The Sleeping Procession, Eddie Martinez, 26 November 2017 – 25 February 2018, Cass Sculpture Foundation, Goodwood, UK
Beyond the Streets, Eddie Martinez, 6 May – 6 July 2018, Los Angeles, USA
Kiki Smith and Paper: The Body, the Muse, and the Spirit, Kiki Smith, 8 August – 2 December 2017, The OSU Museum of Art, Stillwater, OK, USA
Eddie Martinez: Studio Wall, Eddie Martinez, 13 October 2017 – 4 February 2018, The Drawing Center, New York, NY
A Lost Future, Shezad Dawood, 23 February – 18 May 2018, The Rubin Museum of Art, New York
Eddie Martinez Opens His First Museum Show At The Davis Museum, Eddie Martinez, 27 October 2017, Forbes
Kiki Smith and Paper: The Body, the Muse, and the Spirit, Kiki Smith, 18 January – 9 March 2018, SUART, Syracuse University, New York
Kiki Smith: From The Creek, Kiki Smith, 12 August – 29 October 2017, The Thomas Cole National Historic Site, Catskill, NY
Sean Scully: Facing East, Sean Scully, 3 November – 10 December 2017, Multimedia Art Museum, Moscow
[SIC] works from the CAPC Collection, Estate of Simon Hantaï, CAPC musée d'art contemporain de Bordeaux, France
Ants at a Picknic, Eddie Martinez, 19 September – 17 December 2017, The Davis, Wellesley College, Wellesley, MA
On the Cover: New York Magazine’s 50th Anniversary Issue, Alex Katz, 15 October 2017
In conversation: Dr. David Anfam and Jethro Turner, Eddie Martinez, 2 May 2017, Timothy Taylor, 15 Carlos Place, London
Lecturas de un territorio fracturado, Eduardo Terrazas, 22 July – 16 October 2017, Museo Amparo, Puebla, Mexico
Ding Yi at the Ashmolean Museum, Ding Yi, 16 – 28 May 2017, The Ashmolean Museum, Oxford
Arte / Sano ÷ Artists 5.0, Gabriel de la Mora, 15 March – 20 May 2018, Centro Cultural Caja Real, San Luis Potosí, Mexico
A Rotation of Six Video Works by Six International Artists, Shezad Dawood, 31 March – 12 June 2016, Boulder Museum of Contemporary Art, Colorado, USA
Colección Olga y Rufino Tamayo, Estate of Antoni Tàpies, 30 July 2016 – 31 January 2017, Museo Tamayo, Mexico City
Collecting the Contemporary Panel Discussion
Flaesh, Kiki Smith, 1 October 2015 – 3 January 2016, Galerie Rudolfinum, Prague, Czech Republic
Abstract Painting Now!, Jonathan Lasker, 2 July – 5 November 2017, Kunsthalle Krems, Krems, Austria
The Power of the Avant-garde, Sean Scully, 29 September 2016 – 22 January 2017, BOZAR, Centre for Fine Arts, Brussels
Bovina Art Residency, Volker Hüller, 15 July – 15 September 2017, Bovina, NY, USA
Crosscurrents – Modern Art from the Sam Rose and Julie Walters Collection, Alex Katz, 30 October 2015 – 10 April 2016, Smithsonian American Art Museum, Washington DC, USA
Antoni Tàpies. Collection, 1966-1976, 2 May – 16 October 2016, Fundació Antoni Tàpies, Barcelona
Dreamers Awake, Kiki Smith, 27 June – 17 September 2017, White Cube Bermondsey, London
Permanent installation opening event, 15 October 2016, Former Christian Science Church, Byers and Main Street, Pendleton, Oregon
Blank Canvas, Gabriel de la Mora, 16 April 2016, Timothy Taylor, 15 Carlos Place, London W1K 2EX
Home—So Different, So Appealing, Gabriel de la Mora, 11 June – 15 October 2017, LACMA, Los Angeles, USA
Towards the Centre. Once More., Shezad Dawood, 3 September 2015 – 26 April 2016, Sadler’s Wells, London, UK
This Is Not a Selfie: Photographic Self-Portraits from the Audrey and Sydney Irmas Collection, Diane Arbus, 25 August 2017 – 14 January 2018, San Jose Museum of Art, San Jose, CA
International Sculpture Lifetime Achievement Award, Kiki Smith, 29 February 2016
Curator Tour with Oscar Humphries, 5 November 2016, Timothy Taylor 16×34, New York, USA
Armen Eloyan,
Guided Tour, Shezad Dawood’s ‘Kalimpong’ by Fatos Ustek, 22 October 2016, Timothy Taylor, 15 Carlos Place, London
Eduardo Terrazas Talk, 5 October 2016, SOMA, Mexico City
Antoni Tàpies. Objects, Estate of Antoni Tàpies, 7 February 2017 – 14 January 2018, Fundació Antoni Tàpies, Barcelona
Alex Katz: Small Paintings, Alex Katz, 8 November 2017 – 8 April 2018, Boca Raton Museum of Art, Florida, USA
Alex Katz’s sculpture bathes in the water feature at The Connaught, 21 June 2016, The Connaught, Carlos Place, London, UK
An evening with Sean Scully, Sean Scully, 6 April 2017, Waterstones Piccadilly, London
Monochrome Undone, Gabriel de la Mora, 24 October 2015 – 1 April 2016, SPACE, Irvine, CA, USA
Book Launch, KALIMPONG by Shezad Dawood, Shezad Dawood, 23 March 2017, Donlon Books, 75 Broadway Market, London, E8 4PH
Barragán in context: the late architect's work inaugurates Timothy Taylor's New York space, 29 September 2016, Wallpaper*
Sean Scully, Resistance and Persistence, 6 September – 9 October 2016, Guangdong Museum of Art, China
New Publication, Architecture of Color, The Legacy of Luis Barragán
Pioneers of virtual reality art, Shezad Dawood, 21 September 2016, Financial Times
Alex Katz: Black and White, Alex Katz, 23 February – 29 May 2017, Tampa Museum of Art, Tampa, FL
Workshop, Blank Canvas at Timothy Taylor, Alex Katz, 21 October 2017, Timothy Taylor, 15 Carlos Place, London
New Publication, Shezad Dawood Kalimpong,
Quick Light, Alex Katz, 2 June – 11 September 2016, Serpentine Gallery, London, UK
Leviathan Cycle, Episode 1: Ben, Shezad Dawood, 4 December 2017 – 9 January 2018, New Adelphi, University of Salford, Manchester
Shezad Dawood, Tate Acquisition, 2016, Tate Collection, London
Lecture with Ágnes Berecz, 11 January 2017, Timothy Taylor 16×34, New York
No Man’s Land: Women Artists from the Rubell Family Collection, Josephine Meckseper, 2 December 2015 – 30 July 2016, Rubell Family Collection, Miami, USA
You’ve Got to Know the Rules to Break Them, Alex Katz, 1 December 2015 – 12 November 2016, De la Cruz Collection, Miami, USA
Take a mind-bending virtual tour of Bengal's Kalimpong, the 'home of the Yeti', Shezad Dawood, 25 September 2016, WIRED
Screening and Artist Talk, Shezad Dawood: Leviathan Episode 1 – Ben, Shezad Dawood, 14 October 2017, SF Kino, Screen City Biennial, Stavanger, Norway
Sean Scully + Liliane Tomasko, 16 September 2016 – 15 January 2017, Centro Cultural Bancaja, Valencia, Spain
Shezad Dawood by Zehra Jumabhoy, Shezad Dawood, 2 January 2017, Artforum
Alex Katz at The Met, Alex Katz, 8 October – 26 June 2016, The Met Fifth Avenue, New York, USA
The Mannequin of History: Art After Fabrications of Critique and Culture, Kiki Smith, 19 September 2015 – 31 January 2016, MATA: Manifattura Tabacchi Modena, Italy
Book Launch, Josephine Meckseper, 5 May 2016, Printed Matter, Inc., 231 11th Avenue, New York, USA
ASFF 2015 Award, Shezad Dawood, ASFF 2015 (Aesthetica Short Film Festival), York, UK
New Publication, Eddie Martinez, Sculptures,
Ding Yi in conversation with Tim Marlow, Ding Yi, Timothy Taylor, London
An Incomplete History of Protest, Josephine Meckseper, 18 August 2017, The Whitney Museum of American Art, New York
Sean Scully. Resistance and Persistence, Sean Scully, 10 January – 12 March 2017, Hubei Museum of Art, Wuhan, China
Neon: The Charged Line, Shezad Dawood, 1 September 2016 – 7 January 2017, Grundy Art Gallery, Blackpool
The Universe and Art, Shezad Dawood, 30 July 2016 – 9 January 2017, Mori Art Museum, Tokyo
Language of the Birds – Occult and Art, Kiki Smith, 12 January – 13 February 2016, New York University 80WSE Gallery, New York
The Armory Show 2017, 2 – 5 March 2017, The Armory Show, Piers 92 & 94, New York
I've created a monster! Shezad Dawood on his oceanic epic Leviathan by Hettie Judah, Shezad Dawood, 7 May 2017, The Guardian
Shezad Dawood in conversation with Nicolas Bourriaud, 8 October 2016, Timothy Taylor, 15 Carlos Place, London
WORKSHOP | Blank Canvas at Timothy Taylor, Estate of Antoni Tàpies, 25 February 2017, Timothy Taylor, 15 Carlos Place, London
Blank Canvas, Estate of Simon Hantaï, 13 February 2016, Timothy Taylor, 15 Carlos Place, London, UK
Thinking Tantra, Shezad Dawood, 24 November 2016 – 19 February 2017, Drawing Room, London
SUR/FACE: Mirrors, Josephine Meckseper, 24 June – 1 October 2017, Museum Angewandte Kunst, Frankfurt, Germany
Artist Talk: Andrew Goldstein in conversation with Richard Patterson, Richard Patterson, 5 March 2017, The Armory Show, New York
I Want! I Want!: Art & Technology, Shezad Dawood, 1 April – 1 October 2017, Birmingham Museum and Art Gallery, Birmingham, UK
Honorary Award for Design Icons, Eduardo Terrazas, 22 November 2016, Architectural Digest Mexico
Her Crowd: New Art by Women from Our Neighbors’ Private Collections, Kiki Smith, 24 September – 31 December 2016, Bruce Museum, Greenwich, CT
Abstract Painting Now!, Sean Scully, 2 July – 5 November 2017, Kunsthalle Krems, Krems, Austria
Blank Canvas at Timothy Taylor, Shezad Dawood, 15 October 2016, Timothy Taylor, 15 Carlos Place, London
Everyday Reflections in Abstraction, Gabriel de la Mora, 29 July 2016 – 1 January 2017, SPACE, Irvine, CA
BOOK: Photos, Drawings and Writings, Sean Scully, 17 September – 6 November 2016, Garrison Art Center, The Riverside Galleries, Garrison, NY
History of Nothing, Josephine Meckseper, 3 February – 17 April 2016, White Cube, North Galleries, Bermondsey, London, UK
Masterpiece in Focus, Kiki Smith, 22 January – 24 April 2016, National Gallery of Canada, Ottawa, Canada
Blank Canvas, 11 June 2016, Timothy Taylor, 15 Carlos Place, London, UK
Dr. David Anfam in conversation with Jethro Turner, Eddie Martinez
Mementos: Artists’ Souvenirs, Artefacts and other Curiosities, 21 – 23 April 2017, Art Brussels Artistic Project, Brussels, Belgium
Utopias · Heterotopias, Kiki Smith, Art Wuzhen, North Silk Factory, Wuzhen, Tongxiang City, Jiaxing, China
Shezad Dawood by Doug Ashford, BOMB — Artists in Conversation
Alex Katz teams up with H&M, Alex Katz, 1 December 2016
Shezad Dawood’s ten-part film Leviathan to launch in Venice in May, Shezad Dawood, 9 December 2016, The Art Newspaper
Film Screening, Estate of Simon Hantaï, 6 February 2016, Timothy Taylor, 15 Carlos Place, London
Viva Arte Viva, Kiki Smith, 13 May – 26 November 2017, La Biennale di Venezia - 57th International Art Exhibition, Venice, Italy
Blank Canvas at Timothy Taylor, Ding Yi, 24 June 2017, Timothy Taylor, 15 Carlos Place, London, W1K 2EX
Richard Patterson dates extended until 25 March, Richard Patterson, Timothy Taylor 16×34, New York
Sean Scully. Resistance and Persistence, 6 September – 9 October 2016, Guangdong Museum of Art, Guangzhou, China
The Trick in the Smile, Gabriel de la Mora, 2 October 2015 – 28 August 2016, Artium: Basque Museum - Center of Contemporary Art, Araba, Spain
HUMAN / DIGITAL: A SYMBIOTIC LOVE AFFAIR, Shezad Dawood, 9 February – 2 April 2017, Kunsthal Rotterdam, The Netherlands
The Conversation Continues: Highlights from the James Cottrell and Joseph Lovett Collection, Jonathan Lasker, 16 September 2016 – 1 January 2017, Mr. and Mrs. Robert E. Brooker Sr. Grand Gallery, Orlando Museum of Art, Florida, FL
+52. Paisajes recientes, Gabriel de la Mora, 29 October 2016 – 25 March 2017, Fundación Calosa, Guanajuato, Mexico
Antoni Tàpies. Collection, 1955–65, Estate of Antoni Tàpies, 19 January – 22 May 2016, Fundació Antoni Tàpies, Barcelona, Spain
Workshop, Blank Canvas, Sean Scully, 26 November 2016, Timothy Taylor, 15 Carlos Place, London
Alex Katz: Quick Light, 2 June – 11 September 2016, Serpentine Gallery, London, UK
The tender brutishness of Antoni Tàpies, Estate of Antoni Tàpies, 2 March 2017, Apollo Magazine
Summer Exhibition 2017, Richard Patterson & Sean Scully, 13 June – 20 August 2017, The Royal Academy of Arts
in the beginning, Diane Arbus, 21 January – 30 April 2017, SFMOMA, San Francisco
International Artist of the Year Award, Sean Scully
In Conversation, Alex Katz and Julia Felsenthal, Alex Katz, 20 June 2017, Timothy Taylor 16×34, 515 West 19th Street, New York 10011
Shezad Dawood by Orit Gat, Shezad Dawood, 6 October 2016, Frieze Magazine
Talk, Carine Fol on Dubuffet, 7 June 2016, Timothy Taylor, 15 Carlos Place, London, UK
The Power of the Avant-Garde, Sean Scully, 10 March – 28 May 2017, National Museum, Krakow, Poland
Welcome Too Late, Eduardo Terrazas, 18 March – 28 May 2017, Kunsthal Charlottenborg, Copenhagen
Pre-book your tickets for Shezad Dawood's immersive virtual reality artwork, 16 September – 22 October 2016, Timothy Taylor, 15 Carlos Place
Gabriel de la Mora at Timothy Taylor, 18 March – 7 May 2016, Timothy Taylor, London
Forthcoming Publication: Volker Hüller, Volker Hüller, Published by Skira, Milan
Eduardo Terrazas at Timothy Taylor, 4 September – 3 October 2015, Timothy Taylor, London
Against Landscape, Sean Scully, 1 July – 23 August 2017, Reid Gallery, Glasgow School of Art, Glasgow, Scotland
Shezad Dawood in conversation with Nicolas Bourriaud, Timothy Taylor, London
Alex Katz at Timothy Taylor, 28 February – 2 April 2015, Timothy Taylor, London
Richard Patterson at Timothy Taylor, 15 November – 20 December 2014, Timothy Taylor, London
Artist Talk: Richard Patterson in conversation with Andrew Berardini, Richard Patterson, 4 March 2017, Timothy Taylor 16×34, New York
Book Launch, Estate of Simon Hantaï, 25 February 2016, Timothy Taylor, 15 Carlos Place, London, UK
Eddie Martinez at Timothy Taylor, Eddie Martinez, 13 October – 8 November 2014, Timothy Taylor, London
Leviathan, Shezad Dawood, 7 May – 24 September 2017, Villino Canonica, Venice, Italy
No Man’s Land: Women Artists from the Rubell Family Collection, Josephine Meckseper, 30 September 2016 – 8 January 2017, National Museum of Women in the Arts, Washington D.C.
beide | both, Sean Scully, 25 June – 22 November 2017, Kunstwerk - Sammlung Klein, Eberdingen-Nussdorf, Germany
Frank Auerbach
Shezad Dawood
Ding Yi
Estate of Simon Hantaï
Volker Hüller
Annie Morris
Richard Patterson
Estate of Antoni Tàpies
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News – Timothy Taylor
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Tag Archives: Bersatu
December 14, 2018 By Sudhir Thomas Vadaketh in army, Malaysia, PAP, Singapore Tags: Barisan Nasional, Bersatu, Defence Cyber Organisation, Lee Hsien Loong, Lee Kuan Yew, Mahathir Mohammad, mas selamat, Pakatan Harapan, People's Action Party, Rais Hussin, singhealth, Tan Chuan-Jin 3 Comments
Malaysia’s and Singapore’s governments at each other’s throats? We’ve been here before. One of the reasons why Singapore’s People’s Action Party (PAP) and, until May this year, Malaysia’s Barisan Nasional (BN) have won national elections more consistently than any other party in democratic Asia is their ability to ratchet up domestic nationalist sentiment against the other.
The PAP has ruled Singapore for almost 60 years while the BN era (including its Alliance predecessor) lasted 61 years. BN may no longer be in power, but Malaysia’s current governing coalition, Pakatan Harapan (PH), has as prime minister ninety-three-year old Mahathir Mohamad, a former BN leader and persistent thorn in Singapore’s side. There is a tiresome familiarity to it all.
We can be sure of three things. First, once the sabre-rattling is done, the governments will eventually resolve all aerial and maritime boundary issues amicably.
Second, the big losers will be us, the citizens. In a world struggling to deal with nativism, and the dangers posed by demagogues who preen their exclusive identities at the expense of our common humanity, it has been worryingly easy for politicians to ignite dormant antagonisms against the other.
Malaysians and Singaporeans are essentially the same peoples—in both countries one finds the same ethnicities, the same religions, the same cultures, the same cendols (almost). If even we can be so easily turned against each other, what hope do other more conflicting identities elsewhere in the world have?
Politicians on both sides have exhibited passive-aggressive tendencies. Rais Hussin, a supreme council member of Bersatu, the Mahathir-led party that is part of PH, wrote an Op-Ed that combined a conciliatory call for cooler heads with a bald-faced threat that Singapore was at risk of “pain by a thousand cuts”. It was remarkable not least because one rarely sees a Malay channelling a punishment from Imperial China.
Tan Chuan-Jin, Singapore’s speaker of parliament, reposted on Facebook a potentially incendiary video that suggests Malaysia may have nefarious motivations for its actions, such as inciting racial disharmony in Singapore. He also asked followers to keep Singaporean soldiers “in our prayers”, a divine exhortation one usually associates with boots on battlefields. He ends off saying that “no one is trying to be jingoistic”, which is precisely the sort of disclaimer that makes one worry about jingoism.
The third thing we know for sure is that the big winner from all this will be the PAP. Continue reading →
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Sanders Steps Down
White House press secretary Sarah Huckabee Sanders has announced she is resigning her post to return to Arkansas.
ABC News reports Ms. Sanders made the announcement Thursday that she intends to step down after serving Donald trump for three years.
"It's one of the greatest jobs I could ever have," she said. "I have loved every minute, even the hard minutes."
The president praised her, tweeting that she was a "special person" with "extraordinary talents."
"Looking at the West Wing now and looking at the president's senior staff," ABC News Chief White House Correspondent Jonathan Karl said, "I don't see anybody else outside of family -- Ivanka Trump and Jared Kushner -- who is as important and significant an adviser over the past several months."
Analysts and observers of the administration speculate that Ms. Sanders may opt for a political career, perhaps a run for the governorship of Arkansas, a post held by her father, Mike Huckabee.
[Source: ABC News]
Filed Under: Sarah Huckabee Sanders
Categories: Government, National News
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HomeNews Archives2008Retreat for young women shows them true beauty of being Catholic
Retreat for young women shows them true beauty of being Catholic
November 27, 2008 Christina Lee Knauss | The Catholic Miscellany 2008
BATESBURG-LEESVILLE — Everyone knows about the pressures teen girls face in daily life, ranging from making good grades to issues of self-esteem, peer pressure and dating.
Imagine the challenge of those pressures topped with trying to maintain strong Catholic values in an overwhelmingly secular world.
Those are the challenges that youth leaders and others who work with high-school girls around the Diocese of Charleston help them cope with every day. The issues were addressed at a retreat for girls held Nov. 20-22 at Camp Kinard in the Midlands.
The retreat theme, “Less is More,” referred to the idea of finding less gratification in worldly things, and more inspiration from a relationship with God. More than 60 high school girls took part in three days of workshops and small group activities that focused on finding the inspiration to maintain their faith and values in daily life.
“Girls have such a unique set of struggles. We see all sorts of areas where girls need to be spiritually fed in a unique way,” said Alison Griswold, youth director at St. Francis by the Sea Church in Hilton Head. Griswold helped organize the retreat and took part in a panel discussion on Nov. 22.
She said one of the weekend’s most important goals was to help the girls learn the difference between recognizing true beauty and becoming caught up in the world’s often false ideas of what makes a woman beautiful.
“The things that make us beautiful as women can also make us struggle,” Griswold said. “The world tells us the most important things is how we look, and what is so much more important is how God sees us.”
The girls focused on their Catholic faith and identity with group prayer, praise and worship music, Bible study, and time for individual prayer and reflection.
On Nov. 22, they had the opportunity to go to reconciliation, participate in adoration of the Blessed Sacrament, and attend Mass.
Griswold said another goal was to show the youth how much Catholicism offered them as women.
“One of the biggest misconceptions I find is that the Catholic Church doesn’t understand women, and I think it understands them much better than any other organization,” Griswold said. “We’re showing the girls that our church is relevant to us, that it wants us to recognize our gifts. Women are called to be a moralizing influence in the world, and the more we can instill in girls the sense of what their unique gifts are, the more they can use those gifts to improve the world.”
Kristine Henry, 21, a student at Furman University, said this was the fourth year she has served as one of the organizers for the young women’s retreat. Henry spoke on Nov. 21 about how women struggle to be proud of their accomplishments without being vain.
“The important thing is to ask how can I use my talents to serve God, and to have a servant’s heart like Jesus did,” Henry said. “God has created us with such love and care, and you can be proud of what you are and what talents you have, but not with vanity.
“As we get older, we cling to pride and people start defining themselves through material things. Through prayer and perseverance, you can ask God for a servant’s heart, and ask how you can serve the body of Christ,” she said.
Henry said later that she helps with the annual retreats because they provide vital support to girls who are struggling with questions of identity and morality.
“This is a chance for young women to get together and not worry what they’re going to look like for a few days,” she said. “We’re teaching young women we don’t have to be what society tells us to be. I want them to go home with the sense that they are daughters of Christ, and they are to be treated accordingly and should act accordingly.”
Griswold took part in the panel discussion with a college student and two adult youth leaders. They talked to the girls about the many different roles available to Catholic women as students, singles with careers, wives and mothers, and the religious life.
“There are many different ways we’re called by God to be holy women,” she said. “God is going to call each of you in a different way to be a Catholic woman in the world today.”
On Nov. 22, Claire Long, a freshman at College of Charleston, told the girls that their challenge is to live a life of humility in spite of a world that encourages selfishness.
“If we love God, it’s our duty as Catholics and Christians to serve others,” she said. “When we fill ourselves with things of the world, there’s no room for God.”
Long also encouraged the group to discover the power of Catholic sisterhood and to reach out to other young Catholic women for support in following a life of faith.
“As sisters, we are connected to each other because we’re responsible for holding each other up to God,” she said.
Contemporary music geared toward youth draws all ages
Teach your children the gift of giving
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The Hungry Years: Neil Sedaka’s “Tra-La Days” and “Overnight Success” Arrive on CD, 10cc and Elton John Guest
April 16, 2012 By Joe Marchese 1 Comment
From “Happy Birthday, Sweet Sixteen” to “Breaking Up is Hard to Do,” Neil Sedaka drew on a seemingly endless well of onomatopoeic hooks to enliven his early rock-and-roll records, leaving no Tra-la-la or do-be-doo untouched. The Juilliard-trained musician and native of Brooklyn, New York was one of the relatively rare few rockers of his generation equally adept at both performing and songwriting. As active members of Don Kirshner’s Aldon Music stable (alongside Carole King and Gerry Goffin as well as Barry Mann and Cynthia Weil!), Sedaka and his frequent lyricist Howard Greenfield turned out one tune after another for a great number of famous artists including Connie Francis, Bobby Darin, and Little Anthony and the Imperials.
As an artist, however, Sedaka’s last hit in the U.S. had come in 1965, and he’d tried to make it over the next few years almost exclusively as a songwriter in the waning days of the Brill Building scene. Sedaka found it difficult to compete with the new breed of singer/songwriters, although he had written his own material in tandem with Greenfield since he was a teenager! Though RCA Victor dumped his recording contract in 1966, he found success in the latter part of the decade supplying songs for The 5th Dimension, The Monkees, Tom Jones, Frankie Valli and others. Sedaka’s rebirth as a recording artist began with 1971’s Emergence, recorded for Aldon boss Don Kirshner’s own Kirshner Records label. Sedaka followed that with 1972’s Solitaire, teaming with new lyricist Phil Cody and musicians Graham Gouldman, Eric Stewart, Kevin Godley and Lol Creme, then members of the band Hotlegs and soon to take the pop world by storm as 10cc. Solitaire was recorded at the band’s own Strawberry Studios, and signaled the beginning of a new phase in Sedaka’s career, with the title track recognized as an instant standard and one of Sedaka’s finest compositions.
That brings us to 1973’s The Tra-La Days Are Over, an album making its long-awaited return via a CD set from BGO, pairing it with 1975’s Overnight Success for release today, April 16. Like its predecessor Solitaire, The Tra-La Days Are Over didn’t even warrant an American release at the time, but its success in the U.K. was sufficient for Sedaka to stage a comeback in his home country. This marks a continuation of BGO’s Sedaka series which previously saw Emergence and Solitaire combined as one package.
Hit the jump to explore both of these albums, plus you’ll find a track listing and pre-order link!
Though Sedaka proclaimed that The Tra-La Days Are Over via the album’s title, he hadn’t abandoned his sure sense of a pop melody. When paired with the more muscular accompaniment provided by the future 10cc members, the singer/pianist’s sound was updated for the 1970s. He was rewarded with a Top 20 placement for the album and a Top 30 single hit with the up-tempo “Standing on the Inside.” But that’s hardly the only notable song on Tra-La Days. It introduced “Love Will Keep Us Together,” which Captain and Tennille would take all the way to the U.S. No. 1 spot in 1975. The duo even earned a Grammy Award for Record of the Year for the song! Sedaka looked back at his roots with the nostalgic “Rock and Roll Wedding Day,” and adopted a more reflective tone on “The Other Side of Me.” The album concluded with the bittersweet “Our Last Song Together,” intended as a valedictory for the team of Sedaka and Greenfield, who had decided to pursue separate paths.
Following The Tra-La Days Are Over, Sedaka split from 10cc and headed to Hollywood for the recording of Laughter in the Rain, the 1974 LP oddly omitted by BGO in this reissue program. That album featured the smash hit title track which re-established Sedaka’s place in the pop firmament as well as “The Immigrant,” his heartfelt tribute to John Lennon. It also reached the U.K. Top 20 and attracted the attention of Elton John, then riding the crest of his superstardom. Late that year, Sedaka inked a deal with John’s Rocket Records label for release of his new music in America. Sedaka recalled, “The two of us went through the last three albums [Solitaire, The Tra-La Days Are Over and Laughter in the Rain] I’d had, and we collected the best of those to put on Sedaka’s Back,” as the American release was called. John wrote of the compilation, “This album contains some of [Sedaka’s] best work ever. Listen to songs like ‘Solitaire’ and ‘Laughter in the Rain’ and then you’ll see what I mean….If you watch the charts in the next few months, you’ll see that even though he’s never been away, Sedaka’s back!” Elton wasn’t kidding, as “Laughter in the Rain” topped both the Pop and AC charts in America. “The Immigrant” and “That’s When the Music Takes Me” (the latter from Solitaire) also met with success and hit No. 1 on the AC survey.
Sedaka followed Laughter in the Rain and Sedaka’s Back with the ironically-named Overnight Success in 1975. Another U.K.-only release, it has never appeared on CD in its original sequence until now. Overnight Success again had an A-team of musicians on it, including David Foster, Dean Parks, Lee Sklar, Steve Cropper and drummer Nigel Olsson of Elton John’s band. It boasted another three instant classics. “Bad Blood,” with Phil Cody’s eyebrow-raising lyrics, teamed Sedaka with an uncredited Elton John and in America became Sedaka’s best-selling single of all time. The funky pairing of piano men hit No. 1 and went gold. At the other end of the rock spectrium, a ballad version of “Breaking Up is Hard to Do,” a U.S. No. 1 in its original version, literally reinvented the song. Sedaka had demo’ed this “slow version” as early as 1968, and Lenny “Since I Fell For You” Welch first recorded it in 1970. For the new recording, Richard Carpenter supplied the string arrangement! In addition to topping the U.S. AC chart, it went Top 10 Pop. The Sedaka/Greenfield ballad “The Hungry Years” wasn’t released as a single but received airplay nonetheless and was performed by singers from Frank Sinatra to Wayne Newton.
Newton’s cover of “The Hungry Years” came in 1976, the same year Captain and Tennille took another Overnight album track, “Lonely Night (Angel Face,” to the top of the chart. “The Queen of 1964,” another nostalgic track, hit the U.K. Top 40. All of these hits couldn’t be ignored; in December 1975, Rolling Stone observed that Sedaka’s fans “cheer for more like rock fans at the Roxy” when seeing the revitalized star in concert. In America, a re-sequenced Overnight Success was released as The Hungry Years, dropping “The Queen of 1964” and “Goodman Goodbye” and adding “Your Favorite Entertainer” and “Tit for Tat.”
The Tra-La Days Are Over/Overnight Success was scheduled to hit stores in the U.K. today from BGO, but it appears that the title may have been delayed until next month. Amazon U.K. is showing the title as shipping in “1 to 4 weeks” while Amazon U.S. is currently showing a May 22 date, meaning it would arrive abroad approximately one week earlier. You can pre-order below!
Neil Sedaka, The Tra-La Days Are Over/Overnight Success (BGO CD 1042, 2012)
CD 1: The Tra-La Days Are Over (MGM U.K. LP 2315248, 1973)
Standing On The Inside
Alone In New York In The Rain
Caribbean Rainbow
Let Daddy Know
Love Will Keep Us Together
Rock And Roll Wedding Day
For Peace And Love
CD 2: Overnight Success (Polydor U.K. LP 2383318, 1975)
Lonely Night (Angel Face)
Goodman Goodbye
The Queen of 1964
When You Were Lovin’ Me
The Hungry Years
Breaking Up Is Hard To Do
Categories: News Tags: Neil Sedaka
Art for Art’s Sake: Eric Stewart Collection, 10cc, Godley & Creme Box Sets Forthcoming
All Aboard! Ace Collects “London American Label: 1966” and “25 Train Tracks”
Release Round-Up: Week of September 16
Shine Her Light: “The Midnight Special” Box Set Arrives In September with Fleetwood Mac, Bee Gees, ELO, More
Zubb says
Dreadful cover art.
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Some Velvet Morning: Ace Salutes Lee Hazlewood on “Shazam!”
April 8, 2016 By Joe Marchese 3 Comments
The title of Ace’s new entry in its Songwriter Series – Shazam! – doesn’t refer to Captain Marvel’s magic word or Gomer Pyle’s favorite expression. Rather, the new compilation CD is titled after Duane Eddy’s (naturally) twangy western gallop “Shazam!” penned by Eddy and maverick producer Lee Hazlewood and released in 1960. (Okay, Duane and Lee likely did take its name from C.C. Beck and Bill Parker’s popular comic book superhero!) Shazam! and Other Instrumentals Written by Lee Hazlewood is far from the first Ace release celebrating the Hazlewood oeuvre; the label has also offered These Boots are Made for Walkin’, an anthology of his MGM years; a reissue of his 1977 album Movin’ On; and Califia: The Songs of Lee Hazlewood, a collection of vocal hits and rarities. But Shazam! is the first to look exclusively as his work as composer and producer of songs without words. It emphasizes rarities over hits, which makes for a number of new discoveries.
Hazlewood’s signature country-lounge fusion is largely absent here; instead, Shazam! concentrates on the sonic auteur’s early days in which he produced Duane Eddy’s groundbreaking “twangy” guitar instrumentals and went on to write and record for a variety of artists in the rockabilly, surf, and rock-and-roll idioms. It was his collaboration with Eddy that skyrocketed Hazlewood to fame as an independent producer; in addition to the title track, Duane is also represented by the slinky, smoky “Stalkin'” (1958) and, much later, “This Town” (1967). The latter was introduced by Frank Sinatra in one of The Chairman’s grittiest performances. Eddy’s splendid, subtle rendition strips the song down to its dark core. Eddy’s influence is felt over a great many more of the tracks here, as well. Tony Castle and the Raiders’ jaunty “Salty” boasts Eddy-esque guitar, honking saxophone and barroom piano in its rollicking mix.
Many tracks feature Hazlewood’s famous friends and behind-the-scenes collaborators as headline artists. Lee’s longtime pal, guitarist Al Casey, is heard on two cuts: “The Stinger” and the punning “Surfs You Right,” the latter an impressively energetic showcase. Casey’s fellow Wrecking Crew vet Hal Blaine drives the fuzz guitar-laden “Challenger II” with his fast-and-furious drumming and settles into a more hypnotic groove on “The Phantom Driver.” (Both tracks are from Hal Blaine and the Cougars’ 1964 Deuces, Ts, Roadsters and Drums album.) A-list arranger Jack Nitzsche, himself the subject of a series of compilations from the Ace label, often wrote the orchestrations for Hazlewood’s widescreen productions. Lush strings and brass enliven his treatments of Hazlewood’s “Baja” and the altogether cinematic “Zapata,” both from 1963-1964.
Lee himself leads “The Woodchucks” (actually The Wrecking Crew, natch) on “Muchacho,” which like “Zapata” has a soundtrack-ready Mexican flavor. Billy Strange arranged Nancy Sinatra’s smash recording of “These Boots are Made for Walkin’.” Much as Lee did himself, Strange took a solo shot at the immortal tune. Chuck Berghofer, who played the famous descending double bass line on Nancy’s original, repeated his duties on Strange’s version. “Boots” isn’t the only familiar Hazlewood tune heard here in an instrumental interpretation. Lee and Marty Cooper co-wrote “A Stranger in Town” for The Shacklefords, a group in which they both featured alongside Jack Nitzsche’s wife Gracia. The Shacklefords earned a minor hit with their debut single “A Stranger in Town” in 1963. Cooper revisited it in 1966 as producer for The Vanguards, adding a Dixieland element to its country-rock character. Ace also presents the haunting “Some Velvet Morning,” first recorded by Nancy and Lee in 1967, in a languid version by The Afro-Blues Quintet recorded the next year. Though the Quintet de-emphasized the song’s psychedelic aura, the beauty of Hazlewood’s delicate melody shines through.
The vibrant sound of surf music is conjured on Shazam! by the legendary Dick Dale and His Del-Tones and numerous other famed surf bands including The Astronauts, The Lively Ones, The Ventures and The Challengers. Note that the latter group’s relaxed “Johnny October,” however, was actually performed by Blaine and his Wrecking Crew brethren. Hal valiantly plays behind another drummer – the young Desi Arnaz, Jr. – on Dino, Desi and Billy’s “Desi’s Drums,” from 1966. Messrs. Martin, Arnaz and Hinsche had some able support on their instrumental record written and produced by Hazlewood; James Burton dropped in on guitar, too! A more unusual Reprise assignment for Lee was The Whisk Kids, a male-female vocal group. They were named for “The Whisk,” a goofy, would-be dance craze which occupied the A-side of their 1965 single. But the B-side, “Bo-Dacious,” was a typically Hazlewood offering of bold brass and twangy country-style guitar. Of course, The Whisk Kids were nowhere to be found on the instrumental arranged by session pianist Mike Rubini!
Shazam! and Other Instrumentals Written by Lee Hazlewood, produced by Mick Patrick, includes a full-color 20-page booklet with a lengthy introductory essay focusing on Lee’s early years and pioneering records with Duane Eddy which inspired many of the tracks here. It then goes on to present track-by-track liner notes by Dave Burke and Alan Taylor of surf magazine Pipeline for each one of the 24 selections. Duncan Cowell has superbly remastered. This collection of The Other Side of Lee Hazlewood is available now from Ace at the links below!
Various Artists, Shazam! and Other Instrumentals Written by Lee Hazlewood (Ace CDTOP 1466, 2016) (Amazon U.S. / Amazon U.K. / Amazon Canada)
Shazam! – Duane Eddy (Jamie 1151, 1960)
The Stinger – Al Casey (Highland 1004, 1959)
Stalkin’ – Duane Eddy (Jamie 1104, 1958)
Salty – Tony Castle and the Raiders (Gone 5009, 1961)
Surfs You Right -Al Casey (Stacy LP STM 100, 1963)
Movin’ – The Astronauts (RCA LP LSP 2760, 1963) (*)
Challenger II – Hal Blaine and the Young Cougars (RCA 47-8282, 1963) (*)
Baja – Jack Nitzsche (Reprise LP R9-6101, 1963) (*)
Moovin’ ‘n’ Groovin’ – The Rhythm Rockers (Challenge LP 617, 1963)
Rebel Rouser -The Ventures (Liberty LP LST 8053, 1967) (*)
(Dance with The) Guitar Man – The Lively Ones (Del-Fi LP DFLP-1226, 1963)
El Aguila (The Eagle) – The Astronauts (RCA LP LSP 2858, 1964) (*)
The Phantom Driver – Hal Blaine and the Young Cougars (RCA LP LSP 2834, 1964) (*)
The Hearse – The Astronauts (RCA LP LSP 2858, 1964)
Angry Generation – Dick Dale and His Del-Tones (Capitol LP ST 2293, 1965) (*)
Muchacho – Lee Hazlewood’s Woodchucks (MGM 13474, 1966)
Johnny October – The Challengers (Triumph LP RDPS LP 1, 1964) (*)
Desi’s Drums – Dino, Desi and Billy (Reprise LP RS 6194, 1966) (*)
This Town – Duane Eddy (Reprise 0662, 1967)
Zapata – Jack Nitzsche (Reprise 0285, 1964)
A Stranger in Your Town – The Vanguards (Warner Bros. 5800, 1966)
Bo-Dacious – The Whisk Kids (Reprise 0371, 1965)
These Boots Are Made for Walkin’ – Billy Strange (GNP Crescendo 369, 1966) (*)
Some Velvet Morning – The Afro-Blues Quintet (Mira LP MLPS 3016, 1968) (*)
Mono except (*) denotes stereo
Categories: News, Reviews Formats: CD Genre: Country, Pop Tags: Billy Strange, Desi and Billy, Dino, Duane Eddy, Jack Nitzsche, Lee Hazlewood, Various Artists
Shop Around: “Motown: Greatest Hits” Arrives From Universal U.K.
If You Like Piña Coladas: “NOW” Series Celebrates Yacht Rock on New Volume
It’s An Actuality: Light in the Attic Uncovers Treasure Trove of Lee Hazlewood Demos
Review: Various Artists, “Motown: The Complete No. 1s”
Jeffr Seckler says
there are too many songs not by the singers that made them, I will skip this cd even though I buy many of ACE’s CDs.
Richard Brinson says
Frank didn’t do everything first. This Town was first recorded and released by Nancy Sinatra in her Emmy winning special “Movin’ With Nancy” and on the accompanying soundtrack album.
Joe Marchese says
To my knowledge, Frank’s recording was released first. MOVIN’ WITH NANCY aired on December 11, 1967, with the soundtrack album following in January 1968. Frank’s “This Town” single entered the Hot 100 on October 28, 1967; additionally, it had previously appeared on his THE WORLD WE KNEW LP which was released in August 1967.
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Shippon Gallery
Shippon News
Dave King Profile
Generative Drawing – Parallel Paths Summer 2019
DRAWING AND SCULPTURE BY JOEL FISHER & DAVE KING
This exhibition pairs artists who have been friends for over 40 years. They both lived in East London at a time when affordable housing and studio spaces became available for artists making their way.
Key themes of the exhibition are repetition and sequence. For Fisher this involves development of imagery via a sequence, like Chinese whispers, where each person in a chain is invited to memorise what was drawn by the previous person and reproduce it. After 30 to 40 such interventions Fisher makes sculpture from the newly evolved and now considerably altered drawings. “As each image is passed from one mind to another, a tiny dollop of nourishment is added,” he wrote in (Self) Portraits: Invisible Potential and The Fugitive Self.
For King drawing is a key rehearsal for making sculpture and through repetition and variation leads to the refinement of ideas. Drawings – valuable in their own right – are only fully tested when realised in three-dimensions as the reality of working with materials takes over, as in two “rehearsal” sculptures for his commission for A Good Age: Change in Our Time, an exhibition at the Devon Guild of Craftsmen.
Fisher, an American now based in Newcastle-on-Tyne, has worked for most of his career with hand-made paper often with watermarks woven into sheets, and used surface imperfections to develop images then sculptures in wood, plaster and bronze. A student work involved ingesting paper to prove a point to his art history professor.
Above: Joel Fisher Papier-mache sculpture from drawings in the 1000 Series 2019. Below: Dave King Husks 2019. Exhibition runs from June 16th until September 15th.
Abstract Reflection – Winter 2019
Below: Abstract Reflection with Dave King’s sculpture Palace of Memory and Communication 2018 and Patrick Jones’s paintings (left to right) Moonscape 2018 (top), Horizon 2018 (below), Mirror 2018, Red Star 2017 and Fragment 2017
For Abstract Reflection, the first exhibition in 2019, Dave King’s latest sculptures – ceramic, found and cast metal with painted wood – together with drawings for a new commission are shown alongside recent small paintings by Patrick Jones, known for large, gestural, vibrant works. Having lived and worked in the US at different times, both are now based in Devon.
King’s commission is one of five awarded by the Devon Guild of Craftsmen to older professional artists for an exhibition A Good Age: Change in My Time to be held at the Riverside Gallery, Bovey Tracey in September. King will add further drawings and maquettes throughout the run of Abstract Reflection, which features his new suspended sculpture Palace of Memory and Communication 2018.
In speaking of his practice, Jones rightly stresses its egalitarian aspect. He describes himself as “an abstract painter who wishes to make exciting, colourful and complex images that can be enjoyed by all members of society through the act of looking and reflecting on the thought process involved.” His work engages viewers by its vital immediacy and his paintings convey both joy and mystery, as in Moonlight 2018 above.
Until April 28. Open Wednesday and Sunday 2pm to 5pm and on most days 10am to 5pm by prior arrangement: 01460 220021 alisonoldhamart@googlemail.com
Appeto: Public Art & Private Worlds – Summer 2018
Appeto is a Latin verb meaning to strive after or grasp after a thing. The concept applies equally to the work of sculptor Dave King and painter George Sherlock. Although their approach and backgrounds are distinctly different, surface and water are common concerns in the art of both, as are the seen and unseen.
In King’s drawings, prints and sculpture the imagery is largely metaphorical so, for example, the roof of the house becomes a watery wave carrying improbable and impossible objects together with balanced figures or sailboats. In a key anecdote from a favourite book, The Poetics of Space, Gaston Bachelard relates how Gustav Courbet, looking out from the top of the Sainte Pelagie prison, felt an urge to depict Paris “the way I do my marines: with….. all its houses and domes imitating the tumultuous waves of the ocean.”
In the past an excitement at the prospect of making larger sculptures led King to an interest in public art with several works produced, sometimes on a temporary basis. But the dilemma for an artist with such idiosyncratic and personal interests is how these concerns translate into an art with common meanings for the public space.
A recent kidney transplant encouraged King to think of the longhouse as akin to the body, where surgical intervention requires repairing skin with needle and thread to close up after the operation.
King was born in Birmingham in 1946 and studied at Leeds College of Art and the Slade. His distinguished career includes mixed and solo gallery exhibitions, commissions and opportunities to build large sculptures abroad, notably in Ireland and North America.
King and Sherlock first met in 1991 as visiting lecturers in fine art at Coventry University and have subsequently exhibited together, with others, in Porto and Coventry after Sherlock was instrumental in establishing exchanges of art, students and staff between the cities.
George Sherlock was born in Liverpool and studied at Liverpool College of Art 1959-63. He has a lifetime association with the sea and has crossed the Mediterranean, Atlantic and Pacific by sailing yacht.
The paintings in Appeto are from his current series of smaller works. “They grew out my experience of water: its energy, transformation, flow, pollution and relation to global warming. The amazing images nature creates by the reflection of light on its surface are well known through the genre of marine painting and works such as Monet’s Water Lilies. There is a historical reference to Leonardo da Vinci’s studies of water and my previous series Deluge and Tamesis.”
Deluge I was the main prizewinner in the Royal West Of England Academy’s historic Open Painting Exhibition, the first “open” in 157 years eliciting over 1,300 entries. It was made by the transfer method, which evolved from experiments in mixing acrylic with domestic chemicals and polymer house paints. Deluge I was executed with large brushstrokes but current work is more informal; paint spreads out and settles in structures over several weeks.
“Images are painted on the studio floor where polythene is turned into a shallow bath in which paint is allowed to mix and separate according to the quantity of water used. The process allows for extraction and addition of water and new paint which generates unexpected configurations. The image is reversed through printing onto a surface or viewed through the polythene.”
Exhibitions have included the John Moores Painting Prize 1969 & 2010, I/Am/Is/Are – a solo show in Porto in 1998, RWA “Open” in 2001, The Sunday Times Watercolour Competition 2010, RWA Autumn Exhibition 2012 and Rugby School Drawing Prize 2014.
Below: Daniel’s Bay by George Sherlock and maquette for Coventry Canal Basin proposal by Dave King. The title of Sherlock’s painting comes a bay surrounded by high rocks with a near-hidden entrance, on Nuka Hiva in the Marquesas Islands.
INAUGURAL EXHIBITION – SEPTEMBER 2017 TO EASTER 2018
SCULPTURE AND DRAWINGS BY DAVE KING, PAINTINGS BY DIANA KERSWELL
Dave King’s sculptures include references to literature and history as well as the everyday. In early work he explored the impossibility of clouds captured on stalks. These were large works with a surrealist streak that was also played out in his drawings and prints of the early 1970s.
It is the unlikely combination of imagery in his sculptures that marks his work out as being highly individual, and which carries a message beyond its literal appearance. He uses association and metaphor to great effect. The house motif, and rooftops in particular, recur frequently in his mixed media sculptures.
Architectural elements are used for the messages or stories they can convey. Rooftops may support a dancing figure, a boulder or plates and bowls – simple domestic appliances that reflect information about the interior – but it is the other strange forms that test the viewer.
Wood, found objects and metals in all manner of construction techniques give a rich flavour to King’s work. Some are painted, others exist in their raw state; all are finished with skill and precision.
From the Cass Sculpture Foundation website
Dave King was born in Birmingham in 1946, studied at Leeds College of Art and the Slade, has exhibited widely since the 1960s and has works in international collections.
http://www.devonartistnetwork.co.uk/artists/dave-king
Diana Kerswell is a painter/printmaker who was born by the sea in Hampshire and now lives by the moors in Matlock, Derbyshire. She studied Fine Art at Middlesex University and the Sir John Cass School of Art in Whitechapel. Since moving to the Peak District her paintings have been inspired by topography, prehistoric sites and industrial history both there and elsewhere in the British Isles.
“I try to convey through my paintings the subtle changing light, atmosphere, moods and the weather on the land and my response to these. I often draw in Chatsworth Park, landscaped by Capability Brown, and also in wilder locations – Dartmoor and the Lizard.”
The Shippon Gallery has The Duke of Devonshire’s Trees, based on drawings made in Chatsworth, Listen to the Land, inspired by Wistman’s Wood on Dartmoor, and Over the Hill and Under the Hill, whose source was the Peak District limestone geology.
Recent exhibitions include Cill Rialaig, Co Kerry, Eire (2017), British Contemporary Art at the Millinery Works Gallery, London (2016) and “One story is not enough” at the Salthouse Gallery, St Ives (2015).
Website: DianaKerswell.com Email: dmk@stanage.me.uk
Author shippongalleryPosted on February 19, 2018 June 18, 2019 Categories Exhibitions
Next Next post: THE SHIPPON NEWS: If there’s one work I’d like to take home….
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IOC Culture and Olympic Education Forum : The ideal policy to link sport with culture and education
Submitted by: Mrs. Miriam C. Moyo
Of the three components of this topic: sport, culture and education, culture is the most important and the most basic. Distinct cultures are passed on without being expressly taught. Education is the process through which cultures continue to exist.
In traditional societies, sport and games developed from daily activities. Many of these activities were functional. The diverse societies in the world have over a period of time evolved what they identify as the sports enshrined in their cultural and educational values.
Currently in Zambia, there are two kinds of sport. The first is made up of the successors to the traditional games, widely played, which are purely social and recreational. The second is that of games that are originally from other countries. These sports were introduced in schools and in community centres, mainly in urban areas. A new aspect of competition was introduced where players were rewarded for winning. These sports, which developed out of the cultures which devised them, were introduced into Zambian systems of culture and education.
In a real sense, sport and education are both cultural activities that play major roles in shaping an individual’s personality and also give a people some identity through their traditions. Where a society treats sport, culture and education as interrelated factors of human development, people benefit from all three. They are fit, educated to meet the needs of the society and secure in their cultural identity.
U.S. Sports Academy2017-08-07T15:34:53-05:00February 13th, 2008|Sports History|Comments Off on IOC Culture and Olympic Education Forum : The ideal policy to link sport with culture and education
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You are here: Parliament home page > Parliamentary business > Bills and legislation > Bills before Parliament > Commons Amendments
Amendments proposed to the Planning and Compulsory Purchase Bill - continued House of Commons
back to previous text
Mr David Wilshire
Clause 40, page 23, line 41, at end add 'with a legitimate interest in development in the authority's area'.
Mr Geoffrey Clifton-Brown
Sir Sydney Chapman
Sir Paul Beresford
Clause 40, page 23, line 41, at end insert
'(1A) No request may be made in respect of any land which is the subject of an application for outline planning permission which has not been finally determined.'.
'(1A) Provision shall be made by a development order for the purpose of securing that, in the case of any request under subsection (1), any person (other than the person making the request) who on such date as may be prescribed by the order is an owner of the land to which the request relates, or a tenant of any agricultural holding any part of which is comprised in that land, is given notice of the request in such manner as may be required by the order.'.
'(1A) Subject to subsection (1B), a person making a request under subsection (1) shall serve a notice stating that the request has been made on every owner and occupier of any land to which the request relates.
(1B) If, after reasonable inquiry has been made, the local planning authority are satisfied that it is not practicable to ascertain the name or address of an owner or occupier of any land to which the application relates, the local planning authority may direct that the notice required to be served on him by subsection (1A) may be served by addressing it to him by the description "owner" or "occupier" of the land (describing it) and by affixing it to some conspicuous object or objects on the land.'.
'(1A) A local planning authority must not consider any request made under subsection (1) above unless it relates to an application for planning permission that has been made to the authority.
(1B) A local planning authority must not consider any request made under subsection (1) above unless it is made within one month of the receipt by the authority of the application for planning permission.'.
Clause 40, page 24, line 3, leave out 'so far as material to the request'.
Clause 40, page 24, line 3, at end insert
'( ) whether sufficient information has been provided by the applicant to enable a decision to be made;'.
', including the possible requirement for an Environmental Impact Assessment of the proposed development.'.
Clause 40, page 24, line 5, leave out subsection (3).
(c) the reasons for the local planning authority's decision.'.
'(3A) If the local planning authority agree with the principle of the proposed development (in whole or part), the statement of development principles may indicate:
(a) information which should be provided by any applicant for planning permission for the proposed development or part of it;
(b) any principles with which the proposed development should comply with;
(c) and the nature of any planning conditions or planning obligations to which the development may be subject.'.
Clause 40, page 24, line 13, leave out from 'permission' to 'which' in line 14 and insert 'so far as material to the application'.
Clause 40, page 24, line 13, after 'development', insert 'on all or part of the same site'.
Clause 40, page 24, line 14, after 'development', insert 'an all or part of the same site'.
Clause 40, page 24, line 14, leave out from 'be)' to end of line 15.
Clause 40, page 24, line 14, leave out 'made' and insert 'determined'.
Clause 40, page 24, line 16, leave out subsection (5).
Clause 40, page 24, line 16, leave out 'But'.
Clause 40, page 24, leave out lines 21 to 23.
Clause 40, page 24, line 22, leave out from '92)' to end of line 23 and insert 'can be applied for at any time whilst the development plans remain valid'.
'(6A) Where a local planning authority issue a statement of development principles in which they disagree with the principle of the proposed development or agree with the principle of only part of the proposed development the person who requested the statement and any person interested in land comprised within the statement may by notice appeal to the Secretary of State.
(6B) A person who requested the statement and any person interested in land comprised within the statement may also appeal to the Secretary of State if the local planning authority have done none of the following:
(a) issued the statement of development principles;
(b) given notice that they have exercised their power under subsection (5) to decline to issue a statement;
within such a period as may be prescribed by development order or within such extended period as may at any time be agreed upon in writing between the person requesting the statement and the authority.
(6C) Any appeal under this section shall be made by notice served within such time and in such manner as may be prescribed by a development order.'.
Clause 40, page 24, line 33, leave out 'such'.
Clause 40, page 24, line 33, after 'consultation', insert 'of the public and interested persons'.
Clause 40, page 24, line 34, leave out 'as the appropriate authority thinks fit'.
Clause 40, page 24, line 39, leave out 'three years' and insert 'one year'.
Page 23, line 32, leave out Clause 40.
Matthew Green
Mr Edward Davey
Clause 41, page 25, line 16, after 'think', insert 'reasonably'.
Clause 41, page 25, line 19, after '(3)', insert 'must be reasonable and'.
©Parliamentary copyright 2003
Prepared 21 Jan 2003
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You are here: Parliament home page > Parliamentary business > Publications and Records > Committee Publications > All Select Committee Publications > Commons Select Committees > European Scrutiny > European Scrutiny
Documents considered by the Committee on 21 February 2018 Contents
Meeting Summary
The Committee looks at the significance of EU proposals and decides whether to clear the document from scrutiny or withhold clearance and ask questions of the Government. The Committee also has the power to recommend documents for debate.
Brexit-related issues
The Committee is now looking at documents in the light of the UK decision to withdraw from the EU. Issues are explored in greater detail in report chapters and, where appropriate, in the summaries below. The Committee notes that in the current week the following issues and questions have arisen in documents or in correspondence with Ministers:
Brexit implications
Digital Single Market: Free Flow of Data
Given the mixed (personal and non-personal) nature of many data sets, to what extent, post-withdrawal, will the ability of UK businesses to fully benefit from the liberalisation of non-personal data flows be dependent on securing an ongoing basis for UK-EU personal data transfers?
EU Aviation Safety Agency (EASA)
Is the Government willing, as the price of continued UK participation in EASA, to adopt and apply EU law and EASA rules in this policy area, to accept the indirect jurisdiction of the CJEU, and to accept lack of voting rights and ongoing financial contributions to the agency?
Emergency oil stocks
The security of supply of the UK’s emergency oil stocks, 40% of which are currently held in other EU Member States.
The UK’s relationship with Euratom, including agreements with third countries, post-Brexit.
Nuclear fusion project
Risks to UK jobs and investment if the UK does not find a way to participate in ITER (international nuclear fusion project) post-Brexit.
The European Commission has proposed a draft Regulation which would prohibit “data localisation requirements”—rules introduced by Member States which require data processors to conduct data processing, and locate associated infrastructure, on national territory—because these requirements impede intra-EU trade and fragment the Single Market, increasing business costs and acting as a barrier to growth. In its previous report, because of a lack of information from the Minister (Matt Hancock MP), the Committee opposed it participating in the agreement of an informal mandate in the Committee of Permanent Representatives (COREPER) and asked the Minister to instruct the UK Permanent Representation to defer the decision, and to press for a general approach to be agreed in Ministerial Council instead. The Minister did not do so, meaning that the Permanent Representation supported the mandate, which does, however, appear to be in line with the UK position. The Bulgarian Presidency hopes to conclude negotiations with the EP in the coming months, and the Regulation will apply six months after its publication, meaning that it is likely to enter into force before the conclusion of Article 50 negotiations, or during the transition period. UK stakeholders will benefit from the proposed Regulation after the UK withdraws from the EU.
Not cleared from scrutiny; further information requested.
Digital Single Market: EU Cybersecurity Agency / European Network and Information Security Agency (ENISA)
The Government has provided a detailed response to our questions about the proposed ENISA Regulation, which would make ENISA’s mandate permanent and grant it the power to develop cybersecurity certification schemes. The Minister (Margot James MP) addresses our concerns about a possible “operational” role for ENISA, concluding that the role that is proposed does not impinge on national competences, but assuring the Committee that the Government will continue to monitor this during negotiations. The Minister also notes that participation of competent authorities of third countries in ENISA is permitted, and that the NIS Directive permits associate membership of the NIS Cooperation Group by third countries, but that there is no equivalent provision for the Computer Security Incident Response Teams (CSIRT) Network. Regarding EU exit, the proposal is likely to become applicable to the UK either before or during any transition period, depending on when negotiations conclude.
Not cleared from scrutiny; further information requested; drawn to the attention of the Digital, Culture, Media and Sport Committee.
The Minister (Baroness Sugg) states that industry values having a single regulatory system for aviation safety in the EU and believes that it would be beneficial to remain part of the EASA system after the UK has left the EU. She states that remaining part of the EASA system will be considered as an option for the exit negotiations with the EU. Industry regards the prospect of an exit from EASA as negative because manufacturers and carriers would incur increased compliance costs, through having to comply with two regimes. The Chief Executive of the UK Civil Aviation Authority has said that the CAA is not preparing for this eventuality as it regards taking over EASA activities as unviable. The UK could continue to participate in EASA under the EASA Basic Regulation, but it would have to negotiate an agreement with the EU under which it undertook to apply Union law in the areas covered by the Regulation and accept the indirect jurisdiction of the CJEU. Precedent suggests that it would also forfeit its voting rights. Although not ideal, industry representatives do not appear to regard these concerns as overly significant: EASA is a technical agency and operates on the basis of consensus, so voting rights are less important than being able to provide input, and the CJEU has never made a ruling in relation to EASA.
Not cleared from scrutiny; further information requested; drawn to the attention of the Exiting the EU and the Transport Committee.
European System of Financial Supervision
The Committee considered a letter from the Treasury about EU proposals for reform of financial supervision of the banking, insurance and securities markets, which include greater centralised supervisory powers at EU-level and a new industry levy for the financial sector. While the Government is seeking substantial changes to the proposals, the Committee remains concerned about the UK’s influence over the process given its EU exit, and the much-reduced level of representation of the Bank of England and the Financial Conduct Authority, as the EU’s most sophisticated financial regulators, within the European Supervisory Authorities during the transitional period.
In autumn 2017 the European Commission proposed to substantially alter the current EU-wide system of supervision of the financial sector, and in particular the powers and responsibilities of the European Supervisory Authorities (ESAs) for the banking, insurance and securities sectors. Although likely to be watered down by the Member States, the regulations as proposed would significantly increase the powers of the European Securities & Markets Authority at the expense of national supervisors; create an industry levy to wean the ESAs off direct support from the EU budget; and make the ESAs more assertive vis-à-vis domestic regulators.
The Committee first considered the proposals back in December, and expressed concern about the scope of the changes proposed; in particular the centralisation of supervisory powers at EU-level. Moreover, it asked the Government how it would ensure that the Bank of England and the Financial Conduct Authority—which currently play a major role in the decision-making structures of the ESAs as the competent authorities of the EU’s largest financial sector—could continue to exercise influence within the Authorities’ governance structures during the post-Brexit transition. The EU has said, repeatedly and categorically, that UK public bodies will have no formal representation in EU organisations during the transitional period, much less a vote. A letter from the Economic Secretary to the Treasury to the Committee offered no reassurance on this point, noting only that UK representation during the transition remained a matter for negotiation. As such, the Committee retained the proposals under scrutiny.
Not cleared from scrutiny; further information requested; drawn to the attention of the Treasury Committee.
The European Commission’s recent package of measures for the ‘completion of the Economic and Monetary Union’ within the Eurozone includes the transformation of the European Stability Mechanism into a European Monetary Fund, and the incorporation of the intergovernmental Fiscal Compact—which former Prime Minister David Cameron unsuccessfully tried to block in December 2011—into the EU legal framework. None of the proposals impacts directly on the UK, given its opt-out from the single currency and decision to leave the EU. Nevertheless, given the importance of a stable Eurozone to the UK economy, we consider the package politically important.
Proposal for a Regulation establishing a European Monetary Fund not cleared from scrutiny; further information requested.
EU-US commercial data transfers: Annual Review of Privacy Shield
This Commission report is the first annual review of the EU-US Privacy Shield. Privacy Shield is a Commission adequacy decision: in other words, a Commission implementing act (EU tertiary legislation) which approves the transfer of personal data for commercial purposes between the EU and the US. Privacy Shield replaced the “Safe Harbor” adequacy decision after it was invalidated by the CJEU in Schrems.
The Commission is satisfied overall with Privacy Shield but has recommended improvements. Privacy Shield is important for UK companies trading with the US so in our last Report we asked the Government how the UK will continue to exchange personal data after Brexit and during an implementation period with third countries who have EU adequacy decisions. We also asked for an update on legal challenges to Privacy Shield.
The Government now responds, rehearsing statements about the importance of the unhindered flow of data post Brexit and referring to its Future Partnership paper on data. It mentions an implementation period without indicating how data-sharing will continue during that time when the UK is a third country. It does, at least, confirm that the Digital Rights Ireland challenge against Privacy Shield has been struck out by the CJEU.
Given that this document is non-legislative and the Government has provided answers to most of our specific questions on the document itself, we now clear it from scrutiny. We will continue to press the Government on how data-sharing will work generally during transition as part of our ongoing scrutiny of the Commission’s Communication on “Exchanging and Protecting Data in a Globalised World”.
Cleared from scrutiny; further information requested; drawn to the attention of Exiting the EU Committee, the Science and Technology Committee, and the Digital, Culture, Media and Sport Committee.
Access to EU Environmental Justice at EU and Member State Level: (a) Proposed Council Decision (b) Commission Guidance
These two documents concern obligations in the Aarhus Convention on signatories to provide access to environmental justice. Both the EU and Member States (in their own right) have ratified the Convention. Document (a) concerns adopting a collective EU position in relation to a finding by the Aarhus Compliance Committee that the EU is in breach of its obligations. Document (b) is a Commission summary of CJEU and national court case law on access to environmental justice, aimed at improving compliance with the Convention at Member State level.
When we considered these documents in November, we asked with respect to document (a) whether the UK’s support for the EU to reject the Compliance Committee’s findings was rooted in the UK’s own difficulties in complying with the Convention. Specifically, relating to the obligation to provide access to environmental justice which is not “prohibitively expensive” (Article 9(2) paragraph 4 of the Convention). On document (b) we asked about Brexit implications: whether the UK will need to take additional steps to comply with the Convention in the absence of EU enforcement mechanisms, including any plans for a national environmental enforcement body.
Based on the Government’s responses now received, we clear both documents from scrutiny. This is because document (a) was adopted in July 2017 and the question of the compliance complaint against the EU has now been deferred to 2021 and document (b) is simply non-legislative guidance. The Government has also made a reasonable effort to address our specific questions on how the UK will take forward its own compliance with the Convention post Brexit/transition. For instance, it confirms that there are no current plans to use delegated powers under the European Union (Withdrawal) Bill once enacted to change “EU retained law” relating to the Convention; and it is consulting on a new independent statutory body to challenge government and other public bodies on environmental legislation and enforce standards.
However, we ask the Government for one further response about recent developments concerning a Complaint to the Aarhus Compliance Committee against the UK alleging a lack of public consultation on the EU (Withdrawal Bill); and a partially successful Judicial Review last September affecting UK law on the capping of the costs of legal challenges relevant to the environment.
Cleared from scrutiny; further information requested; drawn to the attention of the Environmental Audit Committee and the Environment, Food and Rural Affairs Committee.
Mandatory Transparency Register for EU Lobbying: A proposed Inter-Institutional Agreement (IIA) and a Council Decision
These two proposals concern the creation of a new mandatory register for lobbyists of the EU institutions to replace the existing voluntary system of registration. Historically, both we and our predecessors have been interested in the transparency of decision-making in the EU in respect of the Council and COREPER and during trilogues.
We have already told the Government that transparency in relation to lobbying will be important during a possible transition/implementation period, assuming a loss of UK influence and voting rights in the institutions during that time. We have also questioned how the register might operate for UK lobbyists after Brexit and transition and whether it could assist transparency during the Brexit negotiations, if adopted in time.
We now report on the Government’s responses to those questions and its update on progress. Both the Council and EP have adopted their positions on the proposed IIA. The Council has also proposed a Council Decision to narrow the condition of pre-registration of lobbyists in relation to Council and COREPER activities. The Government apologises for some scrutiny oversights but has responded promptly to our request, at officials’ level, to deposit the proposed Decision and has made a good effort to answer questions. We therefore simply ask the Government to keep us updated.
Rule of Law in the EU and Poland: Proposed Article 7(1) TEU Council Decision
This proposed Council Decision means that for the first time in the EU’s history the Article 7(1) TEU “preventive mechanism” has been launched. It follows a long-running dispute between the EU and the Polish Government since 2015 concerning whether reforms of the Polish judiciary, Constitutional Court and the press/media breach the rule of law. If adopted, the Council Decision would amount to an assessment that there is a clear risk of a serious breach of the rule of law in Poland.
However, further steps would need to be taken for Poland to be sanctioned, for instance by losing voting rights in the Council. This would involve a separate triggering of the two stage sanctions mechanism set out in Articles 7(2) and (3) TEU. Also, the current proposal may not be progressed to a vote in Council if the Commission considers that Poland has complied with a 3-month deadline with the Fourth Rule of Law Recommendation which it issued at the same time. Voting thresholds in both the Council/EP and political sensitivities mean that it is far from certain that there will be a negative outcome for Poland as result of the current proposal under scrutiny.
The Government provides us with a neutral view of the proposal. It considers that Member States should respect the rule of law, but that constitutional arrangements are a matter for national governments. It also notes the positive relationship the UK enjoys with Poland and asserts the UK’s own “rule of law” credentials. Not unreasonably, the Government also says that it does not want to pre-empt the Article 7(1) process which affords Poland the right to make representations to the other Member States before the matter is put to a vote in Council.
We understand that there might be a discussion on the situation in the Foreign Affairs Council on 27 February. There is no vote currently planned and it is more likely that any vote would take place in March or April. This would make sense as Poland has until 20 March to comply with the latest Rule of Law Recommendation. So we ask the Government to give us sufficient notice of any imminent votes and to indicate their voting intentions, together with underlying reasoning. We also flag wider issues which arise from the assessment of EU institutions and Member States that another Member State or third country is in breach of the rule of law or human rights.
Not cleared from scrutiny; further information requested; drawn to the attention of the Foreign Affairs Committee, the Joint Committee on Human Rights and the Justice Committee.
The Commission’s paper proposes some minor changes to the EU’s system of guaranteeing security of supply of crude oil and petroleum products. As just under half of the UK’s emergency oil reserves are held in other EU Member States and this arrangement is covered by EU legislation, the Committee presses the Government about post-Brexit arrangements for the UK’s security of supply.
Not cleared; further information requested; drawn to the attention of the Business, Energy and Industrial Strategy Committee.
Euratom: nuclear research programme
The proposed extension of the Euratom nuclear research programme for both fusion and fission energy until the end of 2020 is important for the UK as it will form the legal basis for any European funding to the Joint European Torus (JET) fusion energy project in Oxfordshire after 2018. The JET, a leading fusion energy project, is owned by the EU and the European Commission has cast doubt over continued EU funding for the site as a consequence of Brexit. There are also broader implications of the UK’s EU exit for its participation in European nuclear energy research projects, including ITER.
In parallel to its general research funding programme (Horizon 2020), the EU also operates a supplementary research programme for fusion and fission energy under the auspices of Euratom. Under the Treaties, that nuclear programme can only run for a maximum of five years at a time; as the last cycle began in 2014, the European Commission has proposed a two-year extension so that funding will remain available until the end of 2020.
The Euratom research programme is strongly supported by the Government, among other things because it is the main source of funding for the Joint European Torus (JET), an EU-owned, Oxfordshire-based fusion energy project that was located in the UK by decision of the then-EEC Member States in the 1970s. The UK’s exit from the EU and Euratom has put this funding stream at risk, with the European Commission—which makes financial decisions—having refused to confirm whether it will extend the current grant agreement for the JET (which expires this year) until the end of 2020. A final decision will be taken when the formal proposal to extend the Euratom research programme is endorsed by the Council, which is likely to happen in mid-March.
Separately, as we noted in our recent report on Euratom, the UK’s exit from the EU also throws into doubt its participation in ITER. This is an international fusion energy research project established by the EU, US, India, China, Japan, South Korea and Russia. The UK’s involvement—which the Government strongly supports and wants to maintain after Brexit—is currently legally dependent on membership of Euratom. Following Brexit, the Government will either have to seek ‘association’ as a non-voting country within Euratom (as Switzerland has done), or negotiate independent membership of the ITER agreement (requiring national ratification of an international treaty by all 7 current signatories).
Cleared from scrutiny; further information requested; drawn to the attention of the Business, Energy and Industrial Strategy and Science and Technology Committees.
The Commission had set out in its original document the investment needs of the EU’s nuclear industry until 2050. Responding to the Committee’s queries about continued UK engagement in the European Atomic Energy Community (Euratom), the Minister confirms the Government’s desire to maintain close and effective cooperation with Euratom and that any post-Brexit transition arrangement would cover Euratom. We note that outstanding issues remain in relation to: the nature of the future relationship with Euratom; access to relevant networks; applicability to the UK, during transition, of Euratom Nuclear Cooperation Agreements with third countries; and access during transition to the Council’s Working Parties. These will be pursued through our wider work on transition and future relationship.
Cleared; drawn to the attention of the Business, Energy and Industrial Strategy Committee.
ITER (Nuclear fusion project)
The Government has responded to our queries about future UK engagement in ITER (an international nuclear fusion project). Explaining the benefits of UK participation in ITER, the Minister points to substantial construction contracts that have already been won and notes that further contracts are being targeted. ITER also supports UK science excellence, encouraging investment from industry and the creation of high-skill jobs. Non-participation, says the Minister, would place those benefits at risk and undermine the UK’s “world leading” nuclear fusion research capability. We take forward outstanding issues in our related chapter on the Euratom Research and Training Programme.
Documents drawn to the attention of select committees:
(‘NC’ indicates document is ‘not cleared’ from scrutiny; ‘C’ indicates document is ‘cleared’)
Business, Energy and Industrial Strategy Committee: Euratom Research and Training Programme [(a) Commission Report (C), (b) Proposed Regulation (C)]; Status and outlook for investment in nuclear energy in the EU [Commission Communication (C)]; EU Contribution to a reformed ITER project [Commission Communication (C)]; Linkage of EU and Swiss Emissions Trading Systems [(a) and (b) Proposed Decisions (C)]
Digital, Culture, Media and Sport Committee: Digital Single Market: ENISA/EU Cybersecurity Agency Regulation [(a) Proposed Regulation (NC), (b) Commission Communication (C), (c) Commission Report (C), (d) Joint Report (C)]; EU-US commercial data transfers: review of Privacy Shield [Commission Report (C)]
Environmental Audit Committee: Linkage of EU and Swiss Emissions Trading Systems [(a) and (b) Proposed Decisions (C)]; Access to EU environmental justice at EU and Member State level [(a) Proposed Decision (C), (b) Commission Notice (C)]
Environment, Food and Rural Affairs Committee: Access to EU environmental justice at EU and Member State level [(a) Proposed Decision (C), (b) Commission Notice (C)]
Committee on Exiting the European Union: EU-US commercial data transfers: review of Privacy Shield [Commission Report (C)]; EU Aviation Safety Agency (EASA) [Proposed Regulation (C)]
Foreign Affairs Committee: Rule of law in the EU and Poland [Proposed Decision (NC)]
Home Affairs Committee: EU-US commercial data transfers: review of Privacy Shield [Commission Report (C)]
Joint Committee on Human Rights: Rule of law in the EU and Poland [Proposed Decision (NC)]
Justice Committee: Rule of law in the EU and Poland [Proposed Decision (NC)]
Science and Technology Committee: Euratom Research and Training Programme [(a) Commission Report (C), (b) Proposed Regulation (C)]; EU-US commercial data transfers: review of Privacy Shield [Commission Report (C)]
Transport Committee: EU Aviation Safety Agency (EASA) [Proposed Regulation (C)]
Treasury Committee: European System of Financial Supervision [(a) Proposed Regulation (NC), (b) Proposed Directive (NC), (c) Proposed Regulation (C), (d) Amendment to Proposed Regulation (NC)]
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Publishing in Finland: Outi Mäkinen, Director of Literature at Tammi
In Children's, Global Trade Talk by Hannah Johnson September 2, 2014
Director of Literature at Tammi, Outi Mäkinen, talks about her top titles of the season, Finland’s book market and more.
Outi Mäkinen, Director of LIterature at Tammi
Ahead of Finland’s Guest of Honor program at the 2014 Frankfurt Book Fair, Publishing Perspectives spoke with Outi Mäkinen, Director of Literature at Tammi, a 71-year-old establishment in Finnish publishing, particularly in children’s books and translation.
What do you enjoy most about working in book publishing?
Publishing is the storytelling business: to find and publish the best stories by the most interesting authors and to give readers unforgettable experiences. Working with enthusiastic publishing professionals, both Finnish and international, is like having a big family with a common interest: stories. Publishing is never boring, often surprising and constantly inspirational. In fact publishing is not work, it is a way of life.
What are the top 3 things you want people to know about Tammi?
The Tammi Yellow Library is celebrating its 60th anniversary this year. This series of translated fiction includes 28 Nobel Prize winners and 458 titles overall. Both numbers are expected to rise.
Tammi is home for several internationally acknowledged Finnish authors: a Finnish female detective novelist who also writes fiction, Leena Lehtolainen; and YA author Salla Simukka, who has become an international sensation.
Tammi has committed, inspired staff of well-educated publishing professionals. Tammi is visionary in publishing with 71 years of history, constantly inventing and searching for what’s new. We think commercially: we actively search for new content and authors and study the competitors in both domestic and international book markets.
Who are some of Tammi’s most acclaimed authors?
Leena Lehtolainen is the bestselling female crime author in Finland and has written a series of 13 books about a female police detective, Maria Kallio. She also writes fiction and her books have been translated to 28 languages so far.
Salla Simukka has become an international sensation with her YA thrillers. Rights to her Snow White trilogy were sold to 43 countries within one year.
Dr. Tuula Karjalainen is a Finnish art historian and non-fiction writer who has previously worked as a director of the Helsinki Art Museum and the Museum of Contemporary Art Kiasma in Helsinki. She is the author of the much-acclaimed Tove Jansson biography.
Katri Lipson won the European Literature Prize 2013 with her second novel, Ice Cream Man, and was nominated for the Finlandia Prize with her debut novel, Cosmonaut.
Kristiina Vuori has now written three massive and acclaimed novels in the historical commercial fiction genre. She is the frontrunner of the new rise of this genre in Finland.
Tammi is home for the Finland’s most popular contemporary children’s character, Ricky Rapper, who is the creation of sisters Sinikka Nopola and Tiina Nopola. Together they have authored more than 50 children’s books. The series has been adapted into 4 feature films that all have become major box office hits. The books have sold into 17 languages.
What trends do you notice in Finnish publishing right now?
Historical commercial fiction is clearly on the rise with new authors. Tammi is among the frontrunners in this genre with authors Kaari Utrio and Kristiina Vuori.
The genre called “Finnish weird” has been acknowledged abroad in recent years. Marko Hautala’s literary horror novel belongs to this genre, which takes advantage of Finnish folk tales and myths, both urban and ancient.
Because the e-book market is starting very slowly in Finland, we are still mostly selling physical books. The shift to increase digital publishing is well on its way and as the land of many advanced technical solutions, I am sure we’ll see the rise in digital reading in the near future.
You can find Tammi at the Frankfurt Book Fair in Hall 5.0 A79.
Tags: children's books, fiction, Finland, Frankfurt Book Fair, literature, rights, translation
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About QGMA
Meet The QGMA Board
Meet the QGMA Executive Board…
Laura Martini | President
Laura is a full-time student here at Quinlan, pursuing dual MBA/MSIMC degrees and working part-time as an assistant at a local marketing agency. Previous to her studies here at Loyola, Laura worked in commercial real estate as a marketer and client services coordinator in the Washington, D.C. area. Her undergraduate degree is in journalism from the University of Maryland – go Terps!
Fun Fact: I play two instruments – viola and piano!
Fariha Khayyam | Executive Vice President
Fariha, or "Fari" as called by her friends, came to like Business from her early-teen years, and decided to pursue it as a career. After a Bachelor’s Degree in Marketing from Saudi Arabia, she came to Quinlan to get her MBA concentrated in International Business. She plans to use her experience as a vice president of the Marketing Club during her undergrad, and make a difference to GMA as the Executive Vice President.
Fun Fact: I was born on New Year’s Eve and I love cats.
Neal Mahoney | Vice President Programs
Neal is a part-time student at Quinlan, pursuing a dual MBA & MS-IMC degree. He is also a full-time Digital Marketer from Chicago, IL, who's worked in e-commerce, internet marketing, and business analyst roles for B2B and B2C organizations. Neal has a Bachelor of Sciences in Marketing from Northern Illinois University.
Fun Fact: I love music and travelling – and try to visit music fests and fascinating destinations around the world whenever possible.
Brendan Doyle | Vice President Membership
Brendan is a full-time student in the Loyola Quinlan School of Business, working towards an MBA with a concentration in marketing. He graduated from the University of Illinois at Urbana-Champaign in 2009 with a B.S. in Advertising. Prior to becoming a full-time student, Brendan spent four years working in financial services followed by one year working in an advertising agency, where he became fascinated with inbound marketing and consumer research.
Fun Fact: In addition to marketing, Brendan is passions include the Chicago Cubs, traveling, and Mexican food.
Icela Diaz | Vice President of Ads and Promotions
Icela comes all the way from tropical Panama City, Panama. She has a bachelors in Industrial Engineering from Purdue University which led her to work as a strategy consultant at Deloitte in her home country. After two years, her passion for consumer behavior, understanding consumer motivations and its application in the business world, led her to immerse herself in the marketing world and started working at a branding consulting firm. She decided to pursue her MBA at Loyola University Chicago with a concentration in marketing and operations to broaden her knowledge of the fascinating world of marketing.
Fun Fact: Dancing makes me happier than chocolate.
Nicole Lawrence | Vice President Communications
Nicole is a full-time student at Quinlan pursuing a MBA in
Marketing and International Business. Prior to Loyola, Nicole worked for global companies in the Pharmaceutical and Food Industries. She has experience in R&D product development, market/clinical research and regulatory compliance. She has a Bachelor of Science in Chemistry from Purdue University, West Lafayette, IN.
Fun Fact: I love to travel and have visited seven countries with more to go…
Next Member Meeting:February 25th, 2016
Come join us for latest insights and news.
Member Meeting: 2/25
Game Night @Headquarters: Friday 3/11
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The US Could End Saudi War Crimes in Yemen – It Just Doesn’t Want To
The Saudi-led coalition is guilty of systematic war crimes in Yemen, and the US bears legal responsibility because of the use of arms purchased from the United States, an Amnesty International report charged in early October.
But although the Obama administration is not happy with the Saudi war and has tremendous leverage over the Saudis, it has demonstrated over the past several weeks that it is unwilling to use its leverage to force an end to the war. And it now appears that the administration is poised to resupply the munitions used by the Saudis in committing war crimes in Yemen.
The October 6 Amnesty report documented an openly declared Saudi policy of deliberately targeting two Yemeni cities for air attacks in violation of the laws of war. It also documented US liability for the war crimes committed in the air war against Yemen.
The report cited a public declaration by a Saudi military spokesman, Gen. Ahmad al-Asiri, on May 8 that the northern cities of Sa’da and Marram had been designated as “military targets loyal to the Huthi militias.” The Saudi spokesman went on to announce that “operations will cover the whole area of those two cities and thus we reiterate our call on civilians to stay away from these groups, and leave the areas under Huthi control or where the Huthis are sheltering.”
General al-Asiri’s declaration and the indiscriminate bombings that the Amnesty report found were carried out over the succeeding months are clear violations of the international laws of war, which forbid the targeting of civilian structures as well as the “collective punishment” of civilian populations.
Amnesty researchers who visited the Sa’da governorate in early July 2015 found that “hundreds of airstrikes had destroyed or damaged beyond repair scores of homes, several markets, the entire main shopping street and virtually every public building, including the post office, the court, banks and civilian administration offices.” They have also found that airstrikes on civilian homes in villages around Sa’da city have killed and injured hundreds of civilians not involved in the conflict, many of them children and women.
The same researchers found that Saudi-led forces used internationally banned cluster bombs, which scatter hundreds of smaller bombs over a wide area, as well as bombs as large as 2,000-pounds, which it said were also “likely to cause death and destruction indiscriminately or far beyond the strike location.” Neither the United States nor Saudi Arabia has signed the Convention on Cluster Munitions.
According to a joint report by the UN Office for the Coordination of Humanitarian Affairs, 2,682 civilian deaths and injuries resulted from air bombardment in Yemen from late March to the end of July 2015 – more than anywhere else in the world during the first seven months of the year.
The US has a legal obligation not to provide weaponry it knows will be used in the indiscriminate bombing of Yemen.
The Saudis have also imposed a tight blockade on Yemen by air, land and water, to prevent not only weapons, but also food, fuel and medicine from reaching millions of Yemenis, creating a humanitarian disaster. Doctors Without Borders declared in July that the Saudi blockade was killing as many people in Yemen as the bombing. US Navy ships have been patrolling alongside Saudi ships to prevent arms from entering Yemen, while disclaiming any involvement in the Saudi-led blockade of food, fuel and medical supplies.
The Amnesty report points out that the United States has a legal obligation under the Arms Trade Treaty not to provide weaponry it knows will be used in the indiscriminate bombing of Yemen. Article 6 of that treaty, which entered into force in October 2014, forbids the transfer of arms and munitions to a party to an armed conflict if it has knowledge that the weaponry will be used for “attacks directed against civilian objects or civilians protected as such, or other war crimes as defined by international agreements to which it is a party.”
The Amnesty report notes that the United States is also providing logistical and intelligence support to the Saudi-led coalition. This logistical assistance is particularly important because the Saudis and their Gulf allies need the assistance of US mechanics to keep their aircraft running. That fact gives the Obama administration a major source of leverage on Saudi policy. Furthermore, last summer the Saudis began to run low on the laser-guided bombs sold to them by the United States and requested to be resupplied. As a result, the Saudi decision to continue the war is dependent on a policy decision by Washington.
Resupplying the Saudis with the same US munitions that have been used to commit war crimes in Yemen also runs up against the Leahy Law – the domestic legislation governing US military sales and other forms of security assistance. That law prohibits military sales to forces that have engaged in gross violations of human rights, which would obviously include the blatant violations of the laws of war committed in Yemen.
Nevertheless, the Obama administration has thus far given no indication that it will deny the request.
The Obama administration knows very well that the reckless Saudi war in Yemen has serious consequences for US political and security interests in the Middle East. The war is not only disintegrating Yemeni society, but also is creating more opportunities for al-Qaeda in the Arabian Peninsula – the most dangerous affiliate of the terrorist organization – to recruit, train and plan jihadist operations against the United States.
The United States thus has strong policy and legal reasons for pressuring Saudi Arabia to end the carnage in Yemen, as well as very significant leverage on the Saudis. But the Obama administration has been unwilling to do anything consequential in response to Saudi defiance toward the UN-mediated cease-fire and political negotiations.
After they defeated the Houthis in Aden in July, the Saudis began to signal their intention to achieve a complete military victory in Yemen. The Saudi client government, led by President Abdu Rabbu Mansour Hadi, rejected any negotiations with the Houthis – even after the Houthis had accepted UN Security Council resolution 2216, including the return of the Saudi-backed government to Yemen for a period of 60 days while a new government was to be formed.
The Obama administration has been unwilling to do anything consequential in response to Saudi defiance toward the UN-mediated cease-fire.
That was the situation in mid-August when the Obama administration quietly notified Congress informally of its intention to resupply thousands of “Joint Direct Attack Munitions” as the Saudis requested, according to a September 3 Bloomberg News report. That move came as the White House contemplated the visit of Saudi King Salman to meet President Obama on September 4. The White House hoped to use the king’s visit to persuade him of the importance that the administration attached to an “endgame” – meaning a negotiated settlement – in Yemen, according to a former US official who had been briefed on the visit.
But Salman came and went without the slightest hint that the administration had pressed him on the issue, either through leaks to the press or through the issuing of an official statement. And in the days following the meeting, the Saudi-sponsored Hadi government reiterated its refusal to negotiate with the Houthis. UN Special Envoy Ismail Ould Cheikh Ahmed conveyed to the Hadi government that the Houthis accepted the entire Security Council resolution, except for one article on sanctions. In response, the Hadi government spokesman demanded that the Houthis accept every one of the 24 articles in the resolution.
The White House then publicly stated on September 16 that it was “disappointed” by “recent statements” suggesting that the peace process “might be delayed” and called on “all parties to participate in these peace talks without any preconditions.” That was a big step forward from its previous silence, but the message was buried in the last paragraph of a statement on humanitarian assistance to Yemen, as if to convey that the administration did not want to draw too much attention to it. It is hardly surprising that not a single news outlet reported on the statement.
The Obama administration shows no sign that it intends to use the Amnesty report on Saudi war crimes to force the war issue. In response to a request from Truthout for a comment on the Amnesty report’s findings and the apparent illegality of resupplying further munitions to the Saudis, a senior administration official did not respond except to acknowledge that the administration is “studying” the report.
The official then repeated word for word an anodyne statement that a State Department official had given to Sputnik News on September 17: “We have asked the Saudi government to investigate all credible reports of casualties resulting from coalition-led airstrikes and, if confirmed, to address the factors that led to them.”
Unfortunately, major US news media have supported the administration’s evasion of the issue by choosing not to report on Amnesty’s explosive report on war crimes.
Gareth Porter
Gareth Porter is an independent investigative journalist and historian writing on U.S. national security policy. His latest book, Manufactured Crisis: The Untold Story of the Iran Nuclear Scare, was published in February of 2014. Follow him on Twitter: @GarethPorter.
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Tag: Steven Wilson
On October 1, 2016 October 1, 2016 By UncannyDerekIn MusicLeave a comment
15. Kylesa – Ultraviolet
Psychedelic rock, sludge rock, stoner rock – whatever you want to call it – Kylesa’s “Ultraviolet” is all that and a bag of potato chips. Resonating back to the early nineties with bands like Smashing Pumpkins and Kyuss, Kylesa’s newest is a slug-fest of dirty, crunchy, pulse-pounding songs. However, you’re guaranteed to lose yourself listening to this album. To put it simply: Laura Pleasants and Phillip Cope kick butt.
Listen to “Unspoken” here: http://www.youtube.com/watch?v=t-APQ1SQQ6M
14. Occultist – Death Sigils
Taking from the grunge scene, this half punk, half thrash debut album is all-out fantastic. “Death Sigils” offers a refreshing takes on the genres and really throws it in your face with wonderful female vocals. The mix is what really what stands out though. It is a clean and organised chaos -something that is rarely done well in the genre – let alone with a debut album. Occultist does it all right.
Listen to the entire album here: http://occultist.bandcamp.com/
13. Ihsahn – Das Seelenbrechen
I feel bad having Ihsahn squeeze his way into my top fifteen again this year,but he continues to push out incredible music. Mixed from jazz, fusion, progressive, black, doom, avant-garde, and so on, he’s really all over the place – yet it all feels like home in the album. To put it simply, “Das Seelenbrechen” is more of an incredible sample of genres that flows together naturally. There’s such a variety of elements are involved with creating such a daunting animal as this album. You owe it to yourself to give it a listen to.
Listen to “NaCI” here: http://www.youtube.com/watch?v=92g3KGbZXU0
12. Fates Warning – Darkness in a Different Light
The pioneers of prog are back! A well-orchestrated and return-to-form album by Fates Warning after along hiatus proves they are still a force to be reckoned with. Screaming from their late eighties/early nineties sound, “Darkness in a Different Light”is a welcomed listen, featuring a wide variety of styles in both guitar and bass work. Not to mention, Ron Jarzombek is drumming on the album. ‘Nuff said.
Listen to single, “I Am” here: http://www.youtube.com/watch?v=ChFbgZNgCh0
11. Ayreon – The Theory of Everything
Over-the-top as always, songwriter Arjen Lucassen manages to create a symphonic concept album featuring four songs over twenty minutes on two discs. To make matters even nerdier, this science-fiction album is broken up into forty-two tracks for you Hitchhiker fans out there. Along with other science-fiction nods, this album is filled with exciting orchestrations, brilliant story-telling, and an incredible line up of guest musicians putting “The Theory of Everything” in my number eleven spot.
Listen to the song “The Theory of Everything” here: http://www.youtube.com/watch?v=3E98C5BcXnE
10. Amorphis – Circle
Finnish folk-rockers Amorphis released “Circle” earlier in the year. An excellent, straight-forward album with solid compositions and Tomi Joutsen’s gorgeous vocals puts this album into the beginning of my top ten.
Listen to the single “The Wanderer” here: http://www.youtube.com/watch?v=mDpEBMHRp4g
9. Levin, Minnemann, Rudess – Levin, Minnemann, Rudess
What happens when you throw three legendary musicians together? Bassist Tony Levin, drummer Marco Minnemann, and keyboardist Jordan Rudess, come together and piece an incredible fusion album with awesome concepts and moods to melt your ears. This near all-instrumental album seems to shift focus halfway through, with the first half being a mix of blues, while the second takes you back to the early eighties and nineties in video games.
Listen to the single “Scrod” here (and try not to think of playing on the Sega Genesis): http://www.youtube.com/watch?v=KF9JZTVDB7I
8. Black Sabbath – 13
I was fearful of this album when it was first announced. I knew Ozzy was too old and worn out to continue writing solid music. While yes, Ozzy’s tired voice was clearly corrected for the album, the song writing, is something else. Black Sabbath makes a clear impression that they are really the godfathers of heavy metal (as if that wasn’t clear already). Sticking true to their form by honouring both blues and jazz, “13” is a solid and incredible album – save for the two singles (which are also the first two songs on the album). Dear Father may be one of my favourite Sabbath tunes of all-time. If anything,”13″ could have been released in the seventies it would have been a perfect fit.
Listen to “Dear Father” here: http://www.youtube.com/watch?v=fZHUl9G9hfg
7. Queens of the Stone Age – …Like Clockwork
Everyone thinks either “Rated R” or “Songs for the Deaf” are QotSA’s best albums. Well, guess which two albums had a baby together? “…Like Clockwork” is a great return for the band after their recent musical flops. Very moody and at times sinister, the album cannot help but force a smirk on your face. Such as when you pick up on the subtle soundscapes in the background, or when you recognise when Dave Grohl’s signature drumming sound becomes real apparent.
Listen to “I Appear Missing” here: http://www.youtube.com/watch?v=fCy8pjhl97A
6. Darkthrone – The Underground Resistance
This is hands-down some of the most fun I’ve had ever listening to an album. I dare you to try not to crack a smile when listening.
Listen to “Leave No Cross Unturned” here: http://www.youtube.com/watch?v=b0tsFqTulM8
5. Woodkid – The Golden Age
A friend recommended me this album and two songs in, I fell in love. Yoann Lemoine makes sure “The Golden Age” overflows with grandeur and experimental stylings. It’s indie, but epic. It’s elegant, but shines bright.This album will drop your jaw onto the ground with its audio brilliance. There’s layers and layers of love thrown into each song, making you want to listen to each track carefully if only to grin wildly along with it. There is a reason why this album makes my top five.
Watch the music video to “Run Boy Run” here: http://www.youtube.com/watch?v=lmc21V-zBq0
4. Summoning – Old Mornings Dawn
This dark, ambient album – as with all Summoning albums – is loosely based off of Lord of the Rings. This album features great soundscapes and themes in the long, epic songs on the album. Singing of nature, loss, and a variety of LotR-based locations, you cannot help but feel the wonder behind some of the songs. At times I wish Peter Jackson would attach these songs to his films.What makes this album stand out the most, however, is the beautiful and diverse arrangements the band pieces together.
Listen to “The White Tower” here: http://www.youtube.com/watch?v=SMQyeise1Ic
3. Carcass – Surgical Steel
I debated endlessly with myself on whether or not this album deserved the second place spot or not. The return of one of death metal’s greatest bands proves to be an incredible one.
“Surgical Steel” features eleven pounding tracks which not only make you feel exhilarated, but it throws interesting philosophies about human consumption and the nature of man. Reeking in irony, it is quite the educational and introspective album for the impressionable listener.
Watch the music video to “Captive Bolt Pistol” here: http://www.youtube.com/watch?v=d3fRKGD2GW0
2. Gorguts – Colored Sands
Speaking of reunions, it has been over a decade since Canadian band Gorguts released anything. “Colored Sands” is one of the most emotional albums I’ve heard in a long time. Focusing more on the spirituality of Buddhism and Tibetans under Chinese rule, lyrically, this album is not only a historical lesson, but also an exploration of man. Luc Lemay writes an incredible scope of stories filled with both sorrow and pain making the liner notes compliment the album well.
Musically, however, Colored Sands is an incredible journey with a wide variety of musical styles blended into the technical death metal genre. Not only does the album feature odd-timed waltzes or jazz interludes, but the middle of the album features a string quartet for an awesome classical arrangement.
While I’ve given the link to the album below, I strongly recommend listening to my favourite track,”Absconders.” It is, in my opinion, the most emotional song off of the album. The last few minutes of the song really hits the point home.
Listen to the entire album here: http://gorguts.bandcamp.com/album/colored-sands
1. Steven Wilson – The Raven that Refused to Sing (And Other Stories)
When this album was released in February, I knew after the first listen it was something special. Not only is each song a self-contained story, but it is also an audio adventure for the listener. It is rare for the stories and music to complement each other well enough to create a satisfying final product, but each song on Wilson’s album does so perfectly – and seemingly with ease.
The true beauty of the album is how each song sounds different, but still the same. Every song on the album features different tones, atmospheres, influences, and attention to detail, making all of the stories unique onto themselves in the canonical album.
Brilliant, haunting, touching, beautiful, daring, progressive – whatever you want to call it, this album offers it and so much more.
Watch the music video to “The Raven that Refused to Sing” here: http://www.youtube.com/watch?v=u4XevlloPY4
Anneke van Giersbergen – Drive
Haken – The Mountain
Magenta – The Twenty Seven Club
The Ocean – Pelagial
Portal – Vexovoid
Toxic Holocaust – Chemistry of Consciousness
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Rudolf Berthold
German fighter pilot
Occupations Fighter pilot
A.K.A. Oskar Gustav Rudolf Berthold
Birth March 24, 1891 (Maroldsweisach)
Death March 15, 1920 (Harburg)
Authority ISNI id Library of congress id VIAF id
Oskar Gustav Rudolf Berthold (24 March 1891 – 15 March 1920) was a German flying ace of World War I. Between 1916 and 1918, he shot down 44 enemy planes—16 of them while flying one-handed. Berthold's perseverance, bravery, and willingness to return to combat while still wounded made him one of the most famous German pilots of World War I.
Berthold joined the German Imperial Army in 1909, and paid for his own piloting lessons, qualifying in September 1913. He was one of the pioneer aviators of World War I, flying crucial reconnaissance missions during his nation's 1914 invasion of France. His reported observations affected the German troop dispositions at the First Battle of the Aisne. During 1915, he became one of the first flying aces. He rose to command one of the first dedicated fighter units in August 1916; he scored five victories before suffering severe injuries in a crash and being dosed with narcotics while hospitalized for four months. Decamping from hospital, he returned to duty while still unwell to successively command two of Germany's original fighter squadrons. By 24 April 1917, when he was wounded again, he had brought his tally to 12 and won Germany's greatest honor, the Pour le Merite. On 18 August, he once again bolted from medical care to return to battle.
Over the next few weeks, he scored 16 more victories before being crippled by a British bullet on 10 October 1917. With an arm at hazard of amputation, Berthold was rescued by his sister Franziska, who had the medical connections to place him under the care of a specialist. Bedridden until February 1918, Berthold returned to duty to command one of the world's first fighter wings. On 28 May, he began once again to fly combat, though flying one-handed and under the influence of narcotics; he shot down 14 more enemy airplanes by 8 August 1918. On 10 August, he shot down his final two victims on his final flight before being downed himself. After two days in the hospital, he once again fled treatment and return to combat. Only a direct order from Kaiser Wilhelm II returned him to medical care for the rest of the war.
In postwar Germany, Rudolf Berthold organized a Freikorps and fought the Bolsheviks in Latvia. He was killed in political street fighting in Hamburg on 15 March 1920.
Early life and entry into military
Oskar Gustav Rudolf Berthold was born on 24 March 1891, in Ditterswind, Kingdom of Bavaria in the German Empire. He was the sixth child of Oberförster (Head Forester) Oskar Berthold. The young child, familiarly known as Rudolf, was the first born to Helene Stief Berthold, Oskar's second wife. Oskar's first wife, Ida Anne Hoffmann Berthold, died in childbirth, leaving as survivors a daughter and three sons. Rudolf was followed by three younger brothers, two of whom survived to adulthood.
Rudolf's father was employed by a local nobleman, Oskar Freiherr von Deuster; Rudolf grew up roving the baron's great estate. Early in September 1897, Rudolf began his education. By the time he had completed his studies at the Humanistische Neue Gymnasium (New Secondary School for the Humanities) in nearby Bamberg at age 14, he had adopted a personal motto from Horace: "It is sweet and fitting to die for one's Fatherland." Rudolf moved to Schweinfurt's Königliches Humanistische Gymnasium (Royal Secondary School for Humanities) for sixth level classes. In late 1909, he transferred to the Altes Gymnasium (Old Secondary School) in Bamberg to better fit himself for military service. He graduated on 14 July 1910, with a reputation for being fearless, cheerful, and studious.
Berthold's military career began when he joined the 3rd Brandenberg Infantry Regiment in Wittenberg. He served a year and a half's training as a Fähnrich (Officer Candidate) before being accepted by its officers for commissioning as a leutnant.
Der Fliegertruppe (The Flying Troop) became an official part of the German Imperial Army on 1 October 1912. Berthold learned to fly at his own expense in 1913, qualifying as a pilot in September. He trained at the Halberstädter Flugzeugwerke (Halberstadt Aircraft Factory) on dual-control Bristol types; one of his fellow students was Oswald Boelcke. After informing his family he had a "special assignment" to a flying school, Berthold underwent military flight training during July 1914.
The outbreak of World War I disrupted the young aviator's progress. On 1 July, Berthold was recalled from his schooling to rejoin his infantry regiment. After a fortnight's refresher course in soldierly skills, he was returned to flying training. On 17 July 1914, he was officially transferred out of the 3rd Brandenbergers to aerial service. His infantry refresher course had aborted his pilot training, and he had to settle for duty as an aerial observer. On 1 August, he entrained for the Royal Saxon Air Base at Grossenhain.
By 7 August, Berthold was assigned to Feldflieger-Abteilung 23 (Field Flier Detachment 23, FFA 23), supporting the German 2nd Army. By 9 August, FFA 23 was encamped at Monschau near the Belgian border. On 15 August, Berthold was chosen for the unit's first reconnaissance mission. Two days later, his pilot strayed off-course; Bertholdt and his pilot landed, lost. They evaded French cavalry, to direct retrieval of their DFW biplane. In his diary, Berthold noted his decision to complete pilot's training.
A First Class Iron Cross from 1914
Berthold was also the observer on flights on 1 and 3 September. He saw panicked French troops retreating across the Marne River. Later in the month, he discovered the French counter-thrust between the German 1st and 2nd Armies. German staff officers' disbelief led to Berthold personally briefing Generaloberst Karl von Bülow on the situation. Bülow moved his troops to higher ground; the First Battle of the Aisne began. General Bülow had received the initial Second Class Iron Cross for the 2nd Army; he personally awarded the second one to Berthold on 13 September.
On 4 October, Berthold was awarded the Iron Cross, First Class by General Bülow. Again, Berthold received his award second only to Bülow. As November's winter weather limited combat flying, Berthold arranged to continue his pilot's training at a nearby flight park. He became friends with a fellow student, Hans Joachim Buddecke.
Rudolf Berthold finally qualified as a military pilot on 18 January 1915. He arranged Buddecke's transfer into FFA 223. Berthold was assigned an observer, Leutnant Josef Grüner, for flying reconnaissance sorties; they quickly became friends. In June, they were finally supplied with machine guns for their aircraft; Berthold could cease futile assaults on the enemy with his pistol. At about the same time, Berthold was laid up for a fortnight with dysentery. FFA 223 was re-equipped with AEG G.II bombers in August. The twin-engine giant was armed with two swiveling machine guns and manned by a pilot and two gunners. The unit also received its first single-seat fighter with a synchronized gun, a Fokker Eindekker.
Berthold fought his first aerial combats in an AEG G.II bomber such as this.
Berthold knew he could cross the lines searching for opponents in the AEG G.II, while the Eindekker was restricted to patrolling behind German lines. Berthold took command of the big bomber, and left the Eindekker to Buddecke. This decision sped Buddecke on his way to being a member of the first wave of German aces that included Oswald Boelcke, Max Immelmann, and Kurt Wintgens. Meanwhile, Berthold damaged his original G.II in a landing accident on 15 September, and had to return to piloting an old two-seater.
Shortly thereafter, he returned to Germany to pick up a replacement G.II. By 1 October, he was using it as a gunship for air defense missions, as well as for bombing. On 6 November, one of those missions turned deadly; a British Vickers F.B.5 gunner mortally wounded Grüner. Berthold was depressed by his friend's death, and sent on home leave. In early December, Buddecke was seconded to the Turkish Air Force and Berthold fell heir to his Eindekker. He accompanied Ernst Freiherr von Althaus when the latter shot down enemy planes on both 5 and 28 December 1915.
As the Germans pioneered use of aircraft with synchronized guns, they began to group the new aerial weapons into ad hoc units to protect reconnaissance and bombing aircraft. These new units were dubbed Kampfseinsitzer Kommando (Single-seater fighter detachment). On 11 January, Kampfseinsitzer Kommando Vaux formed near FFA 223; Berthold was placed in charge. Even as the pioneering fighter units formed, on 14 January Royal Flying Corps (RFC) Headquarters directed that any reconnaissance craft crossing into German-held territory be escorted by at least three protective aircraft.
On 2 February, Berthold and Althaus shot down a French Voisin LA apiece. It was Berthold's first aerial victory. He scored another three days later. Then, on 10 February, Berthold was himself downed, with a punctured fuel tank and a slightly wounded left hand. He was rewarded with one of the 12 Military Merit Orders awarded to aviators during the war.
Berthold continued flying a bomber on missions as well as to patrol in his fighter. After he scored another victory, he was again honored by his native Kingdom of Bavaria, this time with the Knight's Cross of the Military Order of Saint Henry on 15 April.
On 25 April, Berthold made an emergency landing after enemy bullets crippled his Fokker's engine. He took off again in a Pfalz E.IV. He reawakened two days later in Kriegslazarett 7 (Military Hospital 7) in Saint Quentin. Besides a badly broken left leg, Berthold had suffered a broken nose and upper jaw, with attendant damage to his optic nerves. He was prescribed narcotic painkillers for chronic pain. At that time, German military doctors used three narcotics as remedies—opium, morphine, and codeine. Doctors prescribed cocaine to counteract the somnolence of these three depressant drugs. Berthold's exact prescription is unknown.
Eventually, although Berthold's eyesight returned, he was unable to fly for four months, but nevertheless remained in command of KEK Vaux. Between the message traffic brought to him, and the accounts of his visiting subordinates, he learned of ongoing casualties. His brother Wolfram had been killed in action as an infantryman on 29 April. Max Immelmann perished in battle on 18 June. After Immelmann's death, Germany's highest scoring ace, Oswald Boelcke, was grounded for fear that his loss would be disastrous to morale. In the meantime, Berthold was scheduled to be evacuated back to Germany. Instead, in late July, he commandeered a car and returned to his unit. Unable to fly, he could still command. He made his orderly help him bend his knee and flex strength back into his withered leg.
Rudolf Berthold was awarded the Blue Max on 12 October 1916.
On 24 August, Berthold scored his sixth victory, although he had to be helped into his fighter. The next day, KEK Vaux became Jagdstaffel 4 (Fighter Squadron 4) under Berthold's command; the new unit started with a starred roster—Wilhelm Frankl, Walter Höhndorf, and Ernst Freiherr von Althaus were early members—all fated to become prominent aces. On 27 August, Berthold received the Royal House Order of Hohenzollern. Berthold was very near attaining the Prussian Pour le Merite for eight victories. After disallowed claims on two occasions, on 26 September, Berthold was finally credited with his eighth victory. He received his Blue Max, considered Imperial Germany's supreme award for valor, on 12 October 1916. His was only the tenth award for aviators. Five of the other living recipients attended the 16 October celebration of the award, including Buddecke, Althaus, Frankl, Höhndorf, and Kurt Wintgens. The following day, Berthold's was assigned as Staffelführer (Squadron Commander) of Jagdstaffel 14 (Fighter Squadron 14).
Jagdstaffel 14 was newly formed when Berthold took command at Sarrebourg, France. Its motley assortment of fighters included two Fokker E.IIIs, a Halberstadt D.II, and seven Fokker D.IIs. It had had no success when it was still the ad hoc Fokker Kampstaffel Falkenhausen. Berthold took advantage of being in a quiet sector, and trained his troops hard. He brought in new Albatros D.I and Albatros D.II replacement fighter aircraft, and renovated the officers' mess. In mid-December, following the unit's first victory, they were inspected by Kaiser Wilhelm II and Crown Prince Wilhelm.
In January Berthold and his squadron were subordinated to Armee-Abteilung A (Army Division A). Anticipating the future need for air protection, Berthold made an unheeded plea for amassing air power into larger units, and supported his proposal with detailed professional analysis. In February, Jagdstaffel 14 scored only two victories. However, it was slated to move to more active duty in Laon, and began to rearm with Albatros D.III fighters. Berthold flew to Laon to find there were no quarters for his men. He was adamant that he would not move his squadron until quarters were furnished. In mid-March, a convoy of trucks hauled the squadron 200 kilometers (124 mi) to Marchais, France. They began operations on 17 March.
Berthold had an Albatros D.III prepared as his assigned aircraft. Its guns were test-fired to check its synchronization gear. It was painted with his personal insignia of a white-winged sword of vengeance on either side of the fuselage. By September, his entire squadron had adopted his basic scheme of royal blue fuselages and scarlet cowlings, plus additional personal insignia. On 24 March, Berthold resumed his successful air assaults and was credited with four more victories by mid-April. On 24 April he engaged a French Caudron R.9 until driven back to base by a bullet through his right shin. This wound added more chronic pain to his misery, and caused him to convalesce at home from 23 May to 15 June. By now, his narcotics addiction was an open secret to his pilots.
From reports, Berthold determined that his squadron's performance declined, and believed this was due to the lack of in-air leadership. In early August, he returned to his old training facility in Grossenhain and wrangled a medical clearance from its doctor. Berthold returned to his unit to await the paperwork, to discover that he was being transferred to command Jagdstaffel 18 (Fighter Squadron 18) in Harelbeke, Belgium, on 12 August. On 18 August, Berthold was finally certified to resume flying. Before Berthold's arrival, Jagdstaffel 18 had had little success; their new commander promptly emphasized training even as they flew combat missions. Shortly after assuming command, Berthold again pitched his idea of using fighters en masse; 4th Armee headquarters responded by grouping Jagdstaffelen 18, 24, 31, and 36 into the ad hoc Jagdgruppe 7 with Berthold in command. He shot down a SPAD on 21 August, raising his tally to 13. It was the beginning of a string of 16 aerial victories. During September he scored 14 more victories, bringing his tally to 27. On 2 October he scored his 28th victory, his final one of the year.
Berthold's Fokker D.VII would have been painted with scarlet cowling and a royal blue fuselage bearing a winged sword emblem.
During a dogfight on 10 October, a British bullet ricocheted within the cockpit of Berthold's aircraft and entered his arm at an angle that pulverized his right humerus. Berthold overcame the handicap of half-severed ailerons and remained conscious long enough to make a smooth one-handed landing at the Jagdstaffel 18 home airfield. He passed out after his safe arrival. His unconscious body was lifted from his Fokker and rushed 5 kilometers (3 mi) to the field hospital in Courtrai.
The Coutrai hospital lacked the facilities to heal such a complex injury; however, it sufficed to keep him alive. It was three weeks before the wounded ace was stable enough to be transferred. On 31 October, he was shipped back to Germany. His pilots alerted his elder sister, Franziska, who was a nursing supervisor in Viktoria-Lazarett (Victoria Hospital), Berlin. She arranged for her brother's diversion to the Berlin clinic of one of Germany's pre-eminent surgeons, Doctor August Bier, pioneer of cocaine usage in spinal anesthesia. Berthold entered the clinic on 2 November 1917. He was there for four months and Doctor Bier labored to save the mangled arm from amputation. Meantime, counter to Berthold's wishes, Oberleutnant Ernst Wilhelm Turck assumed Berthold's dual commands of Jagdstaffel 18 and Jagdgruppe 7. Berthold spent his convalescent leave learning to write with his left hand. He believed, "If I can write, I can fly." Meantime, his right arm remained paralyzed as it slowly healed and he remained dependent on narcotics.
Return to duty
By February, Berthold could get out of bed. In mid-month, he volunteered to return to command of Jagdgruppe 7. On 1 March, he reported to the medical office of Flieger-Ersatz-Abteilung 5 (Replacement Detachment 5) in Hannover. He was returned to command of Jagstaffel 18, but denied permission to fly. On 6 March, with his arm in a sling, he rejoined his old squadron at its new duty station. Within two days, on 8 March, Berthold had arranged for Hans-Joachim Buddecke's transfer into the unit to lead it in the air. Two days later, Buddecke was killed in action.
On 16 March, Rudolf Berthold was transferred to command Jagdgeschwader II (Fighter Wing 2) to replace Hauptmann Adolf Ritter von Tutschek, killed in action the previous day. The new wing had been copied from the pioneering Jagdgeschwader II; it was crucial to the German Spring Offensive that was to be launched on 21 March. Berthold was in a tenuous and stressful situation. He had suffered the loss of his best friend, left his familiar old squadron, was taking command of an unfamiliar and newly-formed larger unit, and was not on flight status. His solution to his dilemma was to take advantage of a loophole. Customarily, a Luftstreitkräfte commander being transferred swapped a small cadre of his unit into his new assignment. Berthold designated Jagdstaffel 15 (Fighter Squadron 15) the wing's Stab Staffel (command squadron). Then he effected a wholesale exchange of Jagdstaffel 18 people and aircraft into Jagdstaffel 15. In turn, Jagdstaffel 15 personnel and airplanes moved to Jagdstaffel 18, completing the trade. Berthold then departed for Buddecke's funeral in Berlin on 22 March. He returned to his new assignment two days into the new German offensive, to find that the infantry divisions his wing was supposed to support were complaining about their lack of air cover. Jagdgeschwader II's performance improved under its grounded commander's guidance, as the Germans advanced 65 kilometers (65,000 m) in eight days.
The avidly awaited but disappointing Siemens-Schuckert D.III
On 6 April, nine Siemens-Schuckert D.III fighters began to arrive. Despite high expectations for the craft because of its superior performance, it suffered engine failures after only seven to ten hours usage. The type was rapidly withdrawn from the wing. Meanwhile, Berthold had his men begin repainting the wing's aircraft with a common background marking. The wing's craft had standard dark blue paint applied to the fuselage, a la Jagdstaffel 15. However, instead of also copying a scarlet nose from them, the other squadrons each sported their own hue on the cowlings. Jagdstaffel 12 had white cowlings; Jagdstaffel 13 had dark green ones; Jagdstaffel 19 settled on yellow. To these markings, pilots added their own personal insignia.
On the night of 12 April, French artillery directed by a reconnaissance aircraft began shelling the Jagdgeschwader 2 airfield. By the following morning the airfield and its equipment had been hit over 200 times by shellbursts. Though no one was killed, damage was such that the wing was essentially out of action for the next three weeks, as it changed airfields and re-equipped.
In the meantime, Berthold fretted,
"And I will fly again…even if they must carry me to the airplane."
He kept his sister apprised of his medical condition. On 25 April, he wrote,
"…a bone splinter protruded from my lower wound. My very capable medical orderly came immediately with a pair of tweezers, and with much skill and force, he removed it…. I passed out during this violent procedure. The pains were horrific. But the lower wound is beginning to close. Only the upper wound still festers very heavily. When the bone fragment was being withdrawn it broke into pieces, as the opening was too small and the splinter was snagged in the flesh, and so he had to probe and extract each piece."
Franziska Berthold wrote of her brother,
"…his vigor was gone. The constant discharge from his wounds and the nerve pain wore down the body more and more. In order to work…he had to be given drugs."
During this inactive stretch, Berthold outlined his intended use of the wing in a memorandum to headquarters. He outlined an air defense warning net posted forward to alert his wing, and he pleaded for a transport column to maintain the unit's mobility. Aside from this memo, he planned personnel changes in his new wing. He felt that the squadron commanders were plotting to have him replaced. By 18 May, the last of them had been replaced. The wing's score improved for that month, totaling 19 victories.
Return to aerial combat
Berthold had often flown a Pfalz D.III in preference to the Albatros D.V. In May 1918, the new Fokker D.VII entered service. Berthold borrowed one of the new machines from Jagdgeschwader 1 (Fighter Wing 1) for a surreptitious test flight. He liked its lightness on the controls, remarking hopefully that he could even fly it with his damaged right arm. On the morning of 28 May, he mounted a brand-new Fokker D.VII and for the first time, led his air wing into combat. Although it was a ground-support mission, he took the opportunity to score his 29th victory. The following day, he downed two more enemy aircraft, despite a malfunctioning gun synchronizer that nearly shot away his own propeller and caused a crash-landing. Berthold's drug addiction did not handicap him in the air. Georg von Hantelmann, one of his pilots, noted that despite his undiminished martial skills, his morphine addiction made him temperamentally erratic. Nevertheless, his subordinates remained loyal to him.
Berthold's victory tally increased by half a dozen victories during June. Meantime, on 18 June, Berthold again advised his sister of his ongoing medical problems.
"My arm has gotten worse. It is rather swollen and infected underneath the open wound. I believe the bone splinters are forcibly pushing themselves out, because the swollen area is very hard. The pain is terrific. During my air battle yesterday…I screamed loudly in pain."
He took a break until 28 June, when he scored his 37th victory. That night, he wrote his sister,
"The arm is still not good. Since the lower wound has opened up again, the pain has subsided a bit and the swelling has gone down. I have screamed in pain, sometimes frantically. It seems to have been only a bone splinter…" "...it got stuck in the old, scarred wound, then the fun began for me....as the scar popped open...the pus sprayed out in a high arc...."
His festering wound was not his only stressor. As summer's heat came on, the engines of the Fokker Triplanes of Jagdstaffel 12 began overheating, aggravated by the lack of genuine castor oil for lubrication. Occasionally, the lack of replacement Triplanes grounded the squadron, and hampered its sister squadron, Jagdstaffel 13. New Fokker D.VIIs arrived in the wing, but only sufficed to re-equip Jagdstaffel 15. By mid-June, the triplanes of Jagdstaffel 12 were deemed unserviceable. Jagdstaffel 19 had only partially rearmed with new Fokker D.VIIs. The understrength wing also suffered fuel shortages. To remain operational, fuel and lubricants were channeled to the most useful craft, the D.VIIs. On 19 June, Jagdstaffel 12 and Jagdstaffel 19 had no usable aircraft, and the wing was reduced to half strength or below. The bereft squadrons would slowly restock with D.VIIs after the triplanes were removed from the wing. Relief finally came on 28 June, when a shipment of 14 Fokker D.VIIs arrived and were divided between Jagdstaffel 12 and Jagdstaffel 19.
Berthold fought on, scoring two more victories in July. However, now that he had re-equipped his fighter wing, influenza grounded all but three pilots from Jagdstaffel 19 by 6 July. Berthold scored three more victories in early August, raising his tally to 42. On 10 August, he led 12 of his pilots into battle against a vastly superior force of British aircraft. He shot down a Royal Aircraft Factory SE.5a fighter for his 43rd victory and an Airco DH.9 bomber for his 44th. When he tried to pull away from the DH.9 at 800 meters (2,625 ft) altitude, his controls came loose in his hand. His attempt to use a parachute failed because it required the use of both hands. His Fokker crashed into a house in Ablaincourt with such force that its engine fell into the cellar. German infantrymen plucked him from the rubble and rushed him to hospital. His right arm was rebroken at its previous fracture. Rudolf Berthold would never fly again.
On 12 August, Berthold once again checked himself out of a hospital. He arrived at the Jagdstaffel 15 officers' mess coincidentally with the newly appointed wing commander. Berthold stared down Rittmeister Heinz Freiherr von Brederlow, who was senior to him, and announced, "Here I am the boss." Once Brederlow departed, Berthold took to bed, stating he would run the fighter wing from there. On the 14th, Kaiser Wilhelm II personally ordered the ace to take sick leave, and appointed Berthold's deputy commander, Leutnant Josef Veltjens, to take command of the wing. On 16 August, Berthold returned to Doctor Bier's clinic, being treated there through early October. Once his pains were alleviated, he went home to recuperate. The war ended while he was convalescing.
In early 1919, Berthold was medically cleared to return to duty. On 24 February, he assumed the command of Döberitz Airfield in Berlin. He soon had the airfield functioning smoothly when it was shut down. Berthold then put out a call for volunteers to form a Freikorps militia to stave off communist insurrectionists. His renown attracted 1,200 men, mostly from his native Franconia. He founded the Fränkische Bauern-Detachment Eiserne Schar Berthold (Franconian Farmer's Detachment: Iron Troop Berthold) in April 1919. They were trained by late May. His troopers were bound to him solely by personal loyalty. In August, Berthold's Freikorps moved to the Baltic states to fight Bolsheviks. In September, the Freikorps became part of the Iron Division in Lithuania. They engaged leftist forces in Latvia at Klaipėda and Riga, and fought on into a bitter winter. The last three weeks of 1919 were spent encamped on the German-Lithuanian border before their return to Germany.
On 1 January 1920, Berthold and his troops entrained at Memel for Stade. They arrived with 800 men with 300 rifles and a handful of machine guns. They were scheduled to disarm on 15 March 1920. However, on 13 March, the military attempted the Kapp Putsch. Wolfgang Kapp and General Walther von Lüttwitz called on all Freikorps and Reichswehr (Army) units to maintain public order. Chancellor Friedrich Ebert countered by calling a general strike. The Freikorps voted to join the putsch, so Berthold's men commandeered a train and crew from striking rail workers and moved to join the coup. Slowed by doused signals along the rail line, they got as far as Harburg, Hamburg on the evening of 14 March; there they bivouacked in Heimfelder Middle School.
Commemorative plaque at the school Woellmerstrasse in Hamburg Heimfeld.
The Independent Socialist government of Harburg anticipated the Freikorps imminent arrival by arresting the commander of local Pionier-Bataillon 9 (Pioneer Battalion 9), leaving its 900 trained soldiers leaderless. On the morning of 15 March 1920, trade union leaders tried to talk the pioneers into disarming the Freikorps, to no avail. Union workers were then armed to face the Freikorps, and converged on the middle school. Meanwhile, Burgomaster (Mayor) Heinrich Denicke offered safe passage out of town to the Freikorps if they would disarm. Berthold refused it. Past noon, when the workers had gathered, a machine gun fired over their heads to clear an exit passage out of the school. Instead of fleeing in panic, the union men shot back. In the ensuing firefight, 13 workers and three Freikorps combatants were killed. An additional eight Freikorps fighters were summarily executed after being captured. The school grounds were encircled. The Freikorps was besieged.
By late afternoon, Freikorps ammunition was running low. Calling truce, Berthold negotiated a safe passage for those of his men who would disarm. At about 18:00 hours, the Freikorps filed out of the schoolhouse to disarm. A crowd of onlookers that had not been part of the negotiations were outraged by the civilian casualties, and they mobbed the Freikorps. There is a widespread myth that Rudolf Berthold was strangled with the ribbon of his Pour le Merite. The truth is more prosaic and more brutal. Berthold doubled back through the school when the mob attacked. As he exited the back door, someone spotted his Pour le Merite and yelled the alarm. A mob overpowered Berthold. His handgun was taken from him and used to shoot him twice in the head and four times in the body as the mob mauled him. Hans Wittmann, who retrieved Berthold's body, described it thus:
In the dirt of the street lay, lifeless, Hauptmann Berthold, his shoes and his overcoat robbed from him, his face crushed into a formless mass by the mob's feet, his paralyzed arm torn out of its socket, his bloody body punctured by gunshot wounds...
Berthold's remains were taken to the Wandsbeke hospital, in a Hamburg suburb. Two of his old fliers who lived in Hamburg rushed to the hospital. They stayed with Berthold's body until Franziska arrived from Berlin. Berthold's Pour le Merite, Iron Cross First Class, and Pilot's Badge were retrieved from a garbage dump in Harburg before she arrived.
Funeral and aftermath
Rudolf Berthold was buried on 30 March 1920. Although pallbearers were customarily of the same rank as the deceased, his family requested that sergeants from his Freikorps do the honors. On Berthold's first gravestone, since destroyed, was allegedly the memorial: "Honored by his enemies, killed by his German brethren". However, a literal translation of the inscription is "slain in the brother fight for the freedom of the German lands". After receiving complaints about lynch law justice, the Stade police investigated Berthold's murder. In February 1921, two men were tried and acquitted of the killing.
The new grave stone on the Invalids' Cemetery.
When the Nazis rose to power, they exploited Berthold's name for propaganda purposes. They ignored his monarchist beliefs, and trumpeted his nationalist fervor. City streets were named for him in Bamberg and Wittenberg, among others. However, when the Nazis lost World War II, the streets lost the Berthold name. The Invalidenfriedhof lay near the dividing line between East Berlin and West Berlin. Tombstones were removed from many graves in 1960, including Berthold's, so that communist border guards preventing escapes from East Berlin had a better view of the boundary. Berthold's stone disappeared. However, after Germany's reunification, private donors raised the funds for a simple marker to be placed on his grave in 2003.
Prussian Iron Cross
13 September 1914: Second Class award
4 October 1914: First Class award
18 January 1915: Prussian military pilot badge
29 February 1916: Bavarian Military Merit Order, 4th class
8 April 1916: Saxony's Knight's Cross of the Military Order of Saint Henry
27 August 1916: Prussia's Knight's Cross with Swords of the House Order of Hohenzollern
12 October 1916: Prussian Pour le Merite
Translation notes
http://isni.org/isni/0000000010366656
http://purl.org/pressemappe20/folder/pe/001617
http://www.findagrave.com/cgi-bin/fg.cgi?page=gr&GS%7Cn=berthold&GSfn=rudolf&GSbyrel=all&GSdyrel=allGSob=n&GRid=13833156&dg=all&
http://www.theaerodrome.com/aces/germany/berthold.php
https://d-nb.info/gnd/118868764
https://id.loc.gov/authorities/names/nb2015013832
https://viaf.org/viaf/59881810
https://www.idref.fr/117537896
https://www.wikidata.org/wiki/Q70851
https://www.worldcat.org/identities/containsVIAFID/59881810
Early life and entry into military World War I Post-war Funeral and aftermath Legacy Honors and awards Translation notes
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The Circus Is In Town
Jewish Museum presents the often surreal images of the circus by beloved artist Marc Chagall.
By Catherine Jozwik - Jul 11th, 2019 04:25 pm
The Circus Parade on Wisconsin Ave., late 1990s. Image courtesy of Jewish Museum Milwaukee, Barkin Family Collection
Jewish Museum Milwaukee’s current exhibit pays tribute to a leading artist in the early modernist and Cubism movementa, as well as to Wisconsin’s long history with the circus.
Artist Marc Chagall’s “Le Cirque,” a collection of more than three dozen of Chagall’s black-and-white and color lithographs–published by Teriade Editions in 1967 and on loan from Manitowoc’s Rahr-West Art Museum–will be on display at the museum through September 8. The exhibit kicked off June 13, with an opening reception that featured a talk by Chagall’s granddaughter, Bella Meyer.
Featuring dreamlike, intensely-colored portrayals of acrobats, clowns, horses, dancers and musicians, “Le Cirque” captures the often-surreal atmosphere of the circus, a subject that fascinated Chagall since his childhood in Belarus (when it was still part of Russia). The circus performers in these lithographs appear to float through the air while crowds watch. The artist weaves worldly and otherworldly elements into his works, including fish, the moon, and animals with human bodies.
“For me, a circus is a magic show that appears and disappears like a world. These clowns, bareback riders and acrobats have made themselves at home in my visions,” wrote Chagall. The artist considered the circus the ultimate tragedy, and seems to have empathized with its performers, who would have been considered “freaks” by many at the time and were likely society outcasts and outsiders.
Born Moishe Segal, Chagall has been described as a Russian-French artist of Belarusian Jewish origin, though he ultimately lived in America. He moved to France in the 1920s. Two decades later, with the help of an American patron of the arts, he and his family managed to escape the country’s Nazi occupation by fleeing to the United States. Once lauded by the press, Chagall and other European Jewish artists sadly saw many of their works derided—and ultimately destroyed—by the Nazi Party. In 1937, a Munich exhibition entitled “Entarte Kunst” (“Degenerate Art”) declared pieces by modern artists like Chagall, Matisse and Picasso a threat to German sentiment and nationality.
Aside from having a nontraditional career as an artist, being a non-English speaking immigrant in New York perhaps contributed to Chagall’s feelings of loneliness and isolation. These feelings could be reflected in his floating circus figures, pictured as being separated from swelling crowds. Chagall provides a story in French (translated to English) with each of his black-and-white lithographs.
“With time, the circus came to lie at the very heart of his personal mythology and became symbolic of the human condition,” the museum states in its notes on the exhibit.
To complement the Chagall exhibit, the Jewish Museum has displayed a number of Wisconsin circus artifacts, including costumes worn by performers, information about The Ringling Brothers Circus, which was founded in Baraboo, beautifully illustrated posters advertising Milwaukee’s The Great Circus Parade, a model of the 40-horse hitch (a cart pulled by dozens of horses) and a head sculpture of Great Circus Parade co-founder Ben Barkin. Although the Milwaukee circus parade has been discontinued, Baraboo continues to host a Big Top Parade and Circus Celebration. This year’s will be held on July 20.
The Jewish Museum Milwaukee, 1360 N. Prospect Ave., will host several events in conjunction with the Chagall exhibit, including Gallery Night July 19 and Gallery Day July 20; and Inspired Travel: Circus World Baraboo, 8 a.m. to 6 p.m. Wednesday July 24, a behind-the-scenes tour of Baraboo’s Circus World Museum. A pop-up gallery will be held 6 to 8:30 p.m. August 1 at the museum. For more information on upcoming events, visit the museum’s website.
Chagall Exhibit
Riverwest Gallery Sees the Future
Jul 5th, 2019 by Brendan Murphy
A Horse Is Not Just a Horse
Jul 3rd, 2019 by Catherine Jozwik
All About Downtown
Jun 26th, 2019 by Catherine Jozwik
Quartet Performs New Work by Mozart
Jul 17th, 2019 by Michael Barndt
Young Art Entrepreneur Thinks Big
Jul 15th, 2019 by Catherine Jozwik
Fine Arts Quartet Opens New Season
Categories: Art, Arts & Entertainment, Museum of Wisconsin Art, Preview
Transportation: DOT Plans Increase in Hiawatha Service by Graham Kilmer
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National Security Law Today
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Climate Security and the Changing Landscape of Threat Part I with Mark Nevitt
The black letter law and articles in this episode are: Report from Brown University, Pentagon Fuel Use, Climate Change and the Costs of War The Fourth National Climate Assessment Summary Findings Mark Nevitt, Just Security, Climate Change: Our Greatest National Security Threat? (2019) Climate Change Adaptation Roadmap (2014) Juliana, et al. v. United States of America, et al court orders Mark Nevitt is a Sharswood Fellow teaching at the University of Pennsylvania Law School
So you want a job as a CIA lawyer
The black letter law and articles discussed in this episode are: CIA Job Portal https://www.cia.gov/careers/opportunities The National Security Act of 1947 https://www.cia.gov/library/readingroom/docs/1947-07-26.pdf Carol, Richard, and Craig are members of the Central Intelligence Agency’s Office of General Counsel
OFAC, Sanctions, and National Security Law LIVE with Andrea Gacki
This episode references: The Framework for OFAC Compliance https://www.treasury.gov/resource-center/sanctions/Documents/framework_ofac_cc.pdf Andrea Gacki is the Director of the Office of Foreign Assets Control at the Department of the Treasury
Can We Protect National Security if Virtual Currency Use Expands?
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Mapping out China's Belt and Road with Jonathan Hillman
This episode references: Italy signing a Belt and Road MOU https://www.cfr.org/article/chinas-belt-and-road-gets-win-italy Sri Lanka turns over operations of a port to China https://www.nytimes.com/2018/06/25/world/asia/china-sri-lanka-port.html Dubai Ports World suing Djibouti and China Merchants over port access https://qz.com/africa/1560998/djibouti-dp-world-port-case-challenges-chinas-belt-and-road/ CSIS Report “The Higher Road: Forging a U.S. Strategy for the Global Infrastructure...
Understanding the Threat Landscape LIVE
This episode references: Beyond the Ballot: How the Kremlin Works to Undermine the U.S. Justice System https://csis-prod.s3.amazonaws.com/s3fs-public/publication/190430_RussiaUSJusticeSystem_v3_WEB_FULL.pdf Democracy and Justice in the Age of Disinformation video: https://www.youtube.com/watch?v=UiyCZC4lnVA&feature=youtu.be Lara Flint is the Director of the Governance Program at Democracy Fund Seth Jones is the Director of the Transnational Threats Project and Senior Adviser at the...
Supply Chain Security is National Security LIVE
This episode references: Full audio for “Supply Chain Security is National Security” https://players.brightcove.net/1866680404001/S14I6jSOz_default/index.html?playlistId=6010694955001 Deliver Uncompromised: A Strategy for Supply Chain Security and Resilience in Response to the Changing Character of War https://www.mitre.org/sites/default/files/publications/pr-18-2417-deliver-uncompromised-MITRE-study-8AUG2018.pdf Joyce Corell is the Assistant Director of the Supply Chain and Cyber...
Ten Years of Intelligence Community Law with Andrew Borene and Harvey Rishikof
This episode references: The 2019 U.S. Intelligence Community Law Sourcebook https://www.americanbar.org/products/inv/book/364823968/ “The American Way” Book Reception on May 22 https://nationalsecurity.gmu.edu/ic10/ Andrew Borene is the Senior Director of the Federal National Security Group at Symantec https://intelligencecommunitynews.com/andrew-borene-joins-symantecs-federal-national-security-group/ Harvey Rishikof is the Chair of the ABA Standing Committee on Law and National Security...
What have we learned from the Mueller Report? Part II
The black letter law and articles referenced in this episode: Report on the Investigation Into Russian Interference In The 2016 Presidential Election https://www.justice.gov/storage/report.pdf “Equitable Tolling and the Prosecution of a President” on Lawfare https://www.lawfareblog.com/equitable-tolling-and-prosecution-president Julian Assange Indictment https://www.justice.gov/opa/press-release/file/1153486/download Greg Craig criminal referral for FARA violations...
What have we learned from the Mueller Report? Part I
The black letter law and articles referenced in this episode: Report on the Investigation Into Russian Interference In The 2016 Presidential Election https://www.justice.gov/storage/report.pdf Order 3915-2017: Appointment of Special Counsel to Investigate Russian Interference with the 2016 Presidential Election and Related Matters https://www.justice.gov/opa/press-release/file/967231/download 28 U.S. Code § 509 https://www.law.cornell.edu/uscode/text/28/509 28 U.S. Code § 510...
Social Media: 2020 LIVE at the Annual Conference
The black letter law and articles on this topic are: Panel IX – Social Media: 2020 at the 28th Annual Review of the Field of National Security Law Conference https://bcove.video/2DJ50Vj LikeWar by Peter Singer https://www.amazon.com/LikeWar-Weaponization-P-W-Singer/dp/1328695743 Government Access to and Manipulation of Social Media: Legal and Policy Challenges by Rachel Levinson-Waldman https://www.brennancenter.org/sites/default/files/publications/images/RLW_HowardLJ_Article.pdf
Domestic Terror in DC: The Hanafi Siege Part II with Mark Tuohey and Pat Collins
The black letter law and articles discussed in this episode: Coverage of the trials In the Washington post: https://www.washingtonpost.com/archive/politics/1977/09/07/12-hanafis-given-stiff-sentences/703ca3b3-ccb8-4a78-844c-49b7ecc52fcf/?utm_term=.ef0ba7902ad5 In the New York Times: https://www.nytimes.com/1977/03/12/archives/12-moslems-facing-kidnapping-charges-after-end-of-siege-leader.html In the matter of world trade center bombing litigation 93 N.Y.2d 1, 709 N.E.2d 452, 686 N.Y.S.2d 743...
Domestic Terror in DC: The Hanafi Siege Part I with Mark Tuohey and Pat Collins
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Strengthening American Democracy Through Service LIVE with Avril Haines
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Fighting Foreign Influence through FARA Part II with Bradley Hart and Katie Kedian
The black letter law and articles in this episode are: The Foreign Agents Registration Act (FARA) https://www.govinfo.gov/content/pkg/USCODE-2009-title22/pdf/USCODE-2009-title22-chap11-subchapII.pdf Hitler’s American Friends: The Third Reich’s Supporters in the United States https://www.publishersweekly.com/978-1-250-14895-7 China Global Television Network (CGTN) registered as a foreign agent...
Fighting Foreign Influence through FARA Part I with Bradley Hart and Katie Kedian
The black letter law and articles in this episode are: The Foreign Agents Registration Act (FARA) https://www.govinfo.gov/content/pkg/USCODE-2009-title22/pdf/USCODE-2009-title22-chap11-subchapII.pdf Hitler’s American Friends: The Third Reich’s Supporters in the United States https://www.publishersweekly.com/978-1-250-14895-7 The Sedition Act of 1918 http://www.legisworks.org/congress/65/publaw-150.pdf Abrams v. United States 250 US 616 (1919) https://www.oyez.org/cases/1900-1940/250us616...
Future Intelligence Strategy LIVE with Corin Stone
This episode references: The 2019 National Intelligence Strategy https://www.dni.gov/files/ODNI/documents/National_Intelligence_Strategy_2019.pdf Corin Stone is Deputy Director of National Intelligence for Strategy & Engagement https://www.dni.gov/index.php/who-we-are/leadership/deputy-dni-strategy-engagement
Foreign Threats to Democracy LIVE at the Annual Conference with Suzanne Spaulding
The articles and references discussed in this episode are: The 28th Annual Review of the Field of National Security Law Conference https://www.americanbar.org/groups/public_services/law_national_security/events_cle/past_event_info_materials/28arc/ Defending Democratic Institutions project at CSIS https://www.csis.org/programs/international-security-program/defending-democratic-institutions “U.S. Cyber Command operation disrupted Internet access of Russian troll factory on day of 2018...
Conversation with Michael Chertoff LIVE at the Annual Conference
Michael Chertoff is the Executive Chairman of the Chertoff Group https://www.chertoffgroup.com/team/michael-chertoff His recent book is Exploding Data: Reclaiming our Cyber Security in the Digital Age https://www.amazon.com/Exploding-Data-Reclaiming-Security-Digital/dp/0802127932 For more on the 28th Annual Review of the Field of National Security Law Conference https://www.americanbar.org/groups/public_services/law_national_security/events_cle/past_event_info_materials/28arc/
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Kit Harington seeking treatment in US
May 29th, 2019 By David Knox 2 commentsFiled under: Pay TV,
Game of Thrones star Kit Harington has checked into a wellness retreat to deal with alcohol use and stress.
Media reports claim he checked into a Privé-Swiss facility in Connecticut a little over a month ago.
“Kit has decided to utilize this break in his schedule as an opportunity to spend some time at a wellness retreat to work on some personal issues,” a representative told The Hollywood Reporter.
Harington has previously spoken about the stress that Game of Thrones produced, telling Variety, “My darkest period was when the show seemed to become so much about Jon when he died and came back. I really didn’t like the focus of the whole show coming onto Jon. When you become the cliffhanger of a TV show, and a TV show probably at the height of its power, the focus on you is f***ing terrifying.”
He later revealed to having a “full-on breakdown” while shooting the series’ final scenes.
In April he hit out at critics of the final season telling Esquire, “I think no matter what anyone thinks about this season — and I don’t mean to sound mean about critics here — but whatever critic spends half an hour writing about this season and makes their negative judgement on it, in my head they can go f*** themselves.
“Because I know how much work was put into this. I know how much people cared about this. I know how much pressure people put on themselves and I know how many sleepless nights working or otherwise people had on this show,” he said. “Because they cared about it so much. Because they cared about the characters. Because they cared about the story. Because they cared about not letting people down.”
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JamieL May 29, 2019 12:53 pm
I’m not sure the GoT showrunners and on set directors were doing their job properly if one of the main actors ended a series with mental health issues, I thought the days of ‘Apocalypse Now’ type movie making was a thing of the past with stunt doubles and CGI, green screen performance capture doing most of the hard work
Pertinax May 29, 2019 11:53 am
S8 pretty tough. It was a bad winter in Ireland and they did 11 weeks of night shooting for The Battle of Winterfell. A lot of the cast and crew struggled. After spending a decade involved in GOT, for which the publicity was insane, it understandable why he might need to sort stuff out.
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/ Home / Press office / New Burns book explores influence on United States of America - from poets and abolitionists to the Ku Klux Klan
New Burns book explores influence on United States of America - from poets and abolitionists to the Ku Klux Klan
Research by Dr Arun Sood has revealed how Burns' work was widely read in the States, and appropriated by different groups for their own ends
Mr Toby Leigh
Media & Communications Officer
Robert Burns is known as Scotland’s national poet – but how many people are aware of his influence internationally, and in the United States in particular?
This is the subject of a book - the first extensive study on the relationship between Burns and the USA - by Burns scholar and University of Plymouth Lecturer in English Dr Arun Sood.
Robert Burns and the United States of America: Poetry, Print and Memory 1786-1866, published by Palgrave Macmillan, explores the extent of the poet’s engagement with American politics of the day, and the huge influence he had on many aspects of life stateside, from poetry and literature to abolition and the Ku Klux Klan (KKK). Beginning with a look at Burns’ works on the subject of contemporary events in the States, it moves on to his influence on American poets and culture more broadly, before making a case for him to be redefined as a ‘transnational’ poet.
One focus is the impact of a thriving yet unregulated culture of ‘reprinting’ - aided by the lack of copyright laws in the country at the time - on the dissemination of Burns’ work. Sood describes how reprints allowed large numbers of readers to access and be influenced by the Bard of Ayrshire’s writing, revealing, for example, that within a year of the publication of the seminal Kilmarnock edition – ‘Poems, Chiefly in the Scottish Dialect’ – in Scotland in 1787, it had been reprinted in both New York and Philadelphia.
In fact, Burns’ writing was reprinted and distributed more and more widely as he became increasingly well-known – initially among Scottish emigrés, then the wider public. In the book’s appendices, Sood gathers together for the first time an exhaustive chronological list of Burns print editions in the United States, from 1788 right up to 1866. Presenting this information in map form, he is able to show the spread of Burns’ influence over the decades, so that by 1866 his work was to be found along the east coast from Virginia to Massachusetts, and as far west as Cincinnati in Ohio.
In this way, Burns had a significant influence on an emerging group of American poets, such as John Greenleaf Whittier, Paul Laurence Dunbar, and Ralph Waldo Emerson. But this influence worked both ways, and Sood also shows the extent to which Burns was himself influenced by the American Revolution and its ideas.
Dr Sood said:
“There is no doubt that Burns held a symbolic power in the States, and after his death that influence and his repertoire lived on, and in some ways became malleable.
“His work was appropriated by groups on all sides, from abolitionists like Frederick Douglass, to Confederate forces and the KKK, which used a verse from one of his poems in its founding document. He also had a significant influence on nineteenth century American poets.
“However, Burns’ significance in America and other places is overshadowed, even blighted by the image of him as a largely parochial writer - ‘just a national poet’. I hope my research goes some way to showing that this is not the whole story, and that Burns was a transnational poet whose horizons and influence spanned the Atlantic.”
The book is based on research carried out at the University of Glasgow, where Sood completed a PhD at the Centre for Robert Burns Studies, and as a postgraduate Fulbright Fellow at Georgetown University, Washington, DC, and Kluge Fellow at The Library of Congress in 2017. Arun Sood was appointed Lecturer in English at the University of Plymouth in 2018.
See Robert Burns and the United States of America: Poetry, Print and Memory 1786-1866 on the Palgrave Macmillan website.
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TFC needs two centre backs – now
Filed under: Kevin Harmse, Marco Velez, Nana Attakora-Gyan, Toronto FC, Tyrone Marshall
Toronto FC coach John Carver doesn’t mince words when asked what he feels is the team’s top priority before the 2009 Major League Soccer regular season kicks off in late March.
“I don’t think you have to be a rocket scientist to work it out,” Caver stated bluntly. “If you look at the defence … it’s more or less the same people that we’ve had the past two seasons when we’ve conceded a lot of goals.
“Now, I’m not blaming the back four entirely for that problem, but we all know there is an issue in the centre of defence, so we have to address it.”
Simply put, Toronto’s central defensive pairing of Tyrone Marshall and Marco Velez was dreadful last season, and their inept partnership was a major reason why the Canadian club allowed 43 goals, one of the worst defensive records in the league.
The Marshall-Velez tandem was a complete train wreck, a fact not entirely lost on Carver and general manager Mo Johnston. Although Carver and Johnston have stopped short of pointing the finger of blame at Marshall and Velez, both have not hidden the fact that the team is actively searching for reinforcements and hopes to sign a pair of new central defenders to bolster the back line.
“I’ve been honest and straight with [Marshall and Velez] and told them to their faces that I’m looking to improve this team, [that] I’m looking to bring in a central defender — if not one, possibly two. So, they’re under pressure. They have to realize the situation,” Carver said.
Toronto acquired Marshall, an 11-year veteran of MLS, midway through the 2007 season in a trade with the Los Angeles Galaxy, hoping the Jamaican would anchor the club’s defence and offer a steady and stabilizing presence at the back.
It hasn’t quite worked out that way, though. Marshall, a physical player and a tough tackler, has looked way over his head. He’s slow and plodding, lacks pace and is routinely burned by speedy forwards.
Marshall, Velez not threatened by competition
Velez has been just as disappointing.
Signed by the club prior to the 2008 campaign, Velez spent the previous six years playing in the USL First Division — a league below MLS — and it showed. The Puerto Rican struggled to keep up with the pace and higher level of play of the game in MLS and often looked completely out of his depth.
He also lacked discipline (he earned two red cards last season), and the fact he chipped in with two goals hardly disguised the fact that he was a defensive liability.
Curiously, Marshall and Velez thought their partnership was a success, all things considered.
“We weren’t always paired together due to international commitments, but when we were, I thought we played well [considering we didn’t] have a full year together,” Marshall said.
“I thought we connected really well at the beginning of the season. Hopefully, we can continue that in the season coming up,” offered Velez.
Velez said he is confident he’ll be able to win one of the two starting positions in the middle of defence this season, and Marshall claimed he isn’t bothered at all by the prospect of having some competition for his job.
“From day one when I came into the league, I’ve been fighting for my job because you don’t have a guaranteed contract, so you have to go out and prove everyday that you belong on the field, so it’s not anything different,” Marshall stated.
An unshakable confidence in their abilities notwithstanding, it’s clear that Carver and Johnston don’t think Marshall and Velez are up to the task. Why else would the coach and GM publicly state the club is trying to sign two new central defenders?
One can only hope that they are successful in their search because Toronto FC cannot survive another season of Marshall and Velez; nor does it have any viable options.
Carver revealed that midfielder Kevin Harmse, who played a few games as a central defender last season, and youngster Nana Attakora-Gyan could see action in place of Marshall and Velez, but both would be stop-gap measures. Harmse’s recklessness and propensity for picking up yellow cards and Gyan’s lack of experience rule them out as long-term solutions.
Midfielder Carl Robinson also played in the middle of defence in emergency situations last year, and Carver declared he wouldn’t shy away from using him again in that role this season.
Robinson said he would do it if called upon, although doing so would rob Toronto of one of its best midfield generals.
“I’ve done it before; I’ve done it many times,” Robinson said. “John said he wants to address the centre of defence, and until he does it, I’m quite happy to play where I need to play. And if it means playing in the middle of defence, then I’ll play there, but I want to play in midfield.”
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Criticizing Psychiatry Without Throwing the Baby Out with the Bathwater
May 4, 2013 Miriantidepressants, depression, dsm, insurance, mental health, mental illness, psychiatry9 Comments
So, I read this article in The Atlantic called “The Real Problems with Psychiatry” and…I’m torn. The article is an interview with this guy Gary Greenberg, a therapist who has previously written a book called Manufacturing Depression: The Secret History of a Modern Disease and has now followed that up with The Book of Woe: The Making of the DSM-5 and the Unmaking of Psychiatry.
Now, to be clear, I haven’t read either of these books. I might, just to see the full depth of his arguments. But I decided to read the interview anyway and assume that he accurately represented his own claims in it.
Parts of the interview, I think, are really on point. Greenberg discusses the history of the DSM (the manual used to diagnose mental disorders) as a way for psychiatry as a discipline to establish credibility alongside other types of medicine. He criticizes the DSM on the grounds that the mental diagnoses that we currently have may not necessary be the best way to conceptualize mental illness, and he thinks that once we gain a better understanding of the brain we will find that they have little to do with the physical reality of mental illness:
Research on the brain is still in its infancy. Do you think we will ever know enough about the brain to prove that certain psychiatric diagnoses have a direct biological cause?
I’d be willing to bet everything that whenever it happens, whatever we find out about the brain and mental suffering is not going to map, at all, onto the DSM categories. Let’s say we can elucidate the entire structure of a given kind of mental suffering. We’re not going to be able to say, “here’s Major Depressive Disorder, and here’s what it looks like in the brain.” If there’s any success, it will involve a whole remapping of the terrain of mental disorders. And psychiatry may very likely take very small findings and trump them up into something they aren’t. But the most honest outcome would be to go back to the old days and just look at symptoms. They might get good at elucidating the circuitry of fear or anxiety or these kinds of things.
I don’t know if he’s right. But I suspect that he might be.
He also makes a great point about the fact that we often assume that anyone who acts against social norms, for instance by committing a terrible crime, must necessarily be mentally ill:
It’s our characteristic way of chalking up what we think is “evil” to what we think of as mental disease. Our gut reaction is always “that was really sick. Those guys in Boston — they were really sick.” But how do we know? Unless you decide in advance that anybody who does anything heinous is sick. This society is very wary of using the term “evil.” But I firmly believe there is such a thing as evil. It’s circular — thinking that anybody who commits suicide is depressed; anybody who goes into a school with a loaded gun and shoots people must have a mental illness.
Greenberg also discusses how mental diagnoses have historically been used to perpetuate injustice, such as the infamous “disorder” of “drapetomania,” which was thought to cause slaves to try to escape their masters, and the fact that homosexuality was once considered a mental illness (and other types of sexual/gender variance still are).
He also talks a lot about how the DSM and its categories are tied in with all sorts of things: scientific research and mental healthcare coverage, for instance:
To get an indication from the FDA, a drug company has to tie its drug to a DSM disorder. You can’t just develop a drug for anxiety. You have to develop the drug for Generalized Anxiety Disorder or Major Depressive Disorder. You can’t just ask for special services for a student who is awkward. You have to get special services for a student with autism. In court, mental illnesses come from the DSM. If you want insurance to pay for your therapy, you have to be diagnosed with a mental illness.
The point about needing a DSM diagnosis in order to receive insurance coverage is really important and cannot be overstated (in fact, I wish he’d given it more than a sentence, but again, he did write books). As someone who plans to eventually practice therapy without necessarily having to formerly diagnose all of my clients, this matters to me a lot, because it may mean that I might have to choose between diagnosing and working only with clients who can afford therapy without insurance coverage (which, at at least $100 per weekly session, would really not be many).
But sometimes Greenberg makes a good point while also making a terrible point:
One of the overlooked ways is that diagnoses can change people’s lives for the better. Asperger’s Syndrome is probably the most successful psychiatric disorder ever in this respect. It created a community. It gave people whose primary symptom was isolation a way to belong and provided resources to those who were diagnosed. It can also have bad effects. A depression diagnosis gives people an identity formed around having a disease that we know doesn’t exist, and how that can divert resources from where they might be needed.
First of all, we don’t “know” that depression “doesn’t exist.” We know–or, more accurately, some of us suspect–that the diagnosis we call “major depression” might not map on very accurately to what’s actually going on in the brains of people who are diagnosed with it. What we call “major depression” is a large cluster of possible symptoms, and since you only have to have some of them in order to be diagnosed, two people with the exact same diagnosis could have almost completely different symptomology. Further, because depression can vary like a spectrum in its severity, the cut-off point for what’s clinical depression and what’s not can be rather arbitrary. It’s not like with other types of illnesses, where either you have a tumor or you don’t, either you have a pathogen in your bloodstream or you don’t.
Second, Greenberg doesn’t seem to extend his analysis of the effects of the Asperger’s diagnosis onto other disorders. There is absolutely a community of people who have (had) depression, eating disorders, anxiety, and so on. Those communities are absolutely valuable. My life would be demonstrably worse without these communities. They haven’t “diverted resources” from anything other than me wallowing in self-pity because I feel like I’m the only person going through these things–which is how I used to feel.
Right after that:
What are the dangers of over-diagnosing a population? Are false positives worse than false negatives?
I believe that false positives, people who are diagnosed because there’s a diagnosis for them and they show up in a doctor’s office, is a much bigger problem. It changes people’s identities, it encourages the use of drugs whose side effects and long-term effects are unknown, and main effects are poorly understood.
Greenberg is correct that false positives are a problem and that diagnosing someone with a mental illness that they do not have can be very harmful. However, his dismissiveness of the problem of false negatives–people who do have mental illnesses but never get diagnosis or treatment–is stunning coming from someone who is a practicing therapist. Untreated mental illnesses are nothing to mess around with. They can lead to death, by suicide or (in the case of eating disorders) otherwise. Even if things never get to that point, they can ruin friendships, relationships, marriages, careers, lives. While I get that Greenberg has an agenda to push here, some acknowledgment of that fact would’ve been very much warranted.
In short, Greenberg seems to make the logical leap that many critics of psychiatry and the DSM do; that is, because there is much to criticize about them and because it’s unclear how valid the DSM diagnoses are, therefore depression is “a disease that we know doesn’t exist” and antidepressants are harmful (that’s a whole other topic, though).
Antidepressants may very well be harmful. Diagnostic labels may also very well be harmful, for some people. But I think the stronger evidence is that untreated mental suffering is harmful, and sometimes therapy just isn’t enough and cannot work quickly enough–for instance, for someone who is severely depressed to the point that they can’t possibly use any of the insights they may gain in therapy, or to the point that they are about to commit suicide.
I hope that one day we’ll have all the answers we need to minimize both false negatives and false positives. But for now, we don’t, and I worry that attitudes like Greenberg’s may prevent people from getting the help they urgently need, as much as they may simultaneously promote vital criticism and analysis of psychiatry and the DSM.
Note: I didn’t fact-check everything Greenberg said in the interview because I’m hoping that The Atlantic employs fact-checkers. But if you have counter-evidence for anything in that article, even parts I didn’t quote here, please let me know.
The Pressing Issue of Sham Gay Marriages
April 1, 2013 Mirihealthcare, history, insurance, lgbtq, marriage29 Comments
This, sadly, is not an April Fools’ joke. (Gotcha with that last one, though, right??)
Sue Everhart, chairwoman of the Georgia Republican Party, on same-sex marriage:
You may be as straight as an arrow, and you may have a friend that is as straight as an arrow. Say you had a great job with the government where you had this wonderful health plan. I mean, what would prohibit you from saying that you’re gay, and y’all get married and still live as separate, but you get all the benefits? I just see so much abuse in this it’s unreal. I believe a husband and a wife should be a man and a woman, the benefits should be for a man and a woman. There is no way that this is about equality. To me, it’s all about a free ride.
Sometimes people just come so close to the source of the problem but then still manage to veer off into complete idiocy.
Of course there would be same-sex couples who’d get married just for the benefits if same-sex marriage were legal where they live. There are already straight couples who do that. Hasn’t Everhart ever seen The Proposal? (Ignoring the part where they totally unrealistically fall in love, that is, because romcom.) And couldn’t gay men and lesbians just marry each other for the benefits, too?
Perhaps Everhart lives in a fantasy land in which people are only friends with others of the same gender, meaning that legalized same-sex marriage would indeed make it easier for people to shack up just for the benefits. But that’s not really how friendship works, especially since the need for healthcare and green cards goes beyond gender.
The truth that Everhart came so close to but still managed to completely miss is that federal benefits for married couples are fundamentally unfair. Why should having a certain type of relationship entitle you to special prizes? And don’t give me that crap about promoting procreation; we already heard it last week in the Supreme Court arguments. First of all, we give married couples those benefits even when no procreation is reasonably going to happen, and second, if you really believe that what this world most desperately needs are additional humans, I feel sad for you.
Everhart clearly thinks that marrying “for the benefits” is the wrong reason to get married. But what’s the right reason? Because one of you got pregnant and abortion is wrong? Because you need someone to provide for you (or take care of your household)? Because your families want to exchange property? Because you “truly” love each other and not just “as friends,” whatever that means?
Assuming that getting married “for the benefits” is Bad, well, that’s the problem when the government chooses to incentivize certain kinds of human relationships with material benefits, and when health care is only available to those who are given insurance by their employer, who can afford to buy insurance or pay for healthcare out of pocket, or who can marry someone to get on their insurance plan. Why should you only have that “wonderful health plan” of which Everhart speaks if you happen to have the right employer or be married to the right person? None of these things should be tied to marriage. But if they’re going to be, it’s only fair that same-sex couples have access to them, too.
Cultural phenomena like marriage are constantly changing in meaning and purpose. It used to be that most marriages were essentially “for the benefits”–for the husband’s family to get a dowry and carry on their family name, for the wife’s family to get the bride price, for the wife to have financial support, for the husband to have a housewife and a source of sexual gratification, for both families to receive social advantages of some sort, and so on. So, either Everhart should condemn all forms of marriage-for-benefits, or she should acknowledge that it only bothers her when the gays do it.
Conveniently, she basically did just that: “Lord, I’m going to get in trouble over this, but it is not natural for two women or two men to be married. If it was natural, they would have the equipment to have a sexual relationship.”
All I can say to that is that I truly feel sorry for Everhart if she really thinks that P-in-V is the only way to have sex.
Limbaugh Really Should Educate Himself About Birth Control
March 4, 2012 Miribirth control, current events, health, healthcare, insurance, misogyny, news, politics, republicans, sex, stupidity, women13 Comments
Up until this week, those of us with a shred of optimism and/or naivete could have pretended that the difference between liberals’ and conservatives’ perspectives on birth control were due to something as benign as “differing beliefs.”
However, now that Rush Limbaugh has run his mouth on the subject, I think we can all agree that much of the conservative opposition to birth control is due not to differing beliefs that are equally legitimate and should be respected, but to simple, stupid ignorance.
The following is probably common knowledge now, but I’ll rehash it anyway:
Sandra Fluke, a 31-year-old Georgetown University law student, was proposed by the Democrats as a witness in the upcoming Congressional hearings on birth control. Her history of feminist activism and her previous employment with a nonprofit that advocated for victims of domestic violence made her an appropriate witness for their side.
Representative Darrell Issa (R-CA), the chairman of the House Committee on Oversight and Government Reform, turned her down because, he claimed, her name had been submitted too late.
The resulting panel of witnesses for the Congressional hearings turned out to consist of absolutely no women whatsoever, which is really funny in that not-actually-funny-way because hormonal birth control of the sort whose mandated insurance coverage was being debated is only used by women/people with female reproductive systems.
A week later, she testified for House Democrats, mentioning that birth control would cost her $3,000 over three years. Lest anyone misinterpret her argument as being solely about those slutty women’s desire to have tons and tons of sex, she also mentioned her friend with polycystic ovary syndrome who developed a cyst because she was denied coverage for birth control pills (which would’ve helped because they would’ve reinstated a regular menstrual cycle).
A few days later, Rush Limbaugh decided to insert his expert opinion into the discourse surrounding mandated insurance coverage of birth control. His expert opinion?
What does it say about the college coed Susan Fluke [sic], who goes before a congressional committee and essentially says that she must be paid to have sex? What does that make her? It makes her a slut, right? It makes her a prostitute. She wants to be paid to have sex.
The next day, he clarified his views:
So, Ms. Fluke and the rest of you feminazis, here’s the deal. If we are going to pay for your contraceptives, and thus pay for you to have sex, we want something for it, and I’ll tell you what it is. We want you to post the videos online so we can all watch.
And the next day (allow me to shamelessly quote Wikipedia):
The following day Limbaugh said that Fluke had boyfriends “lined up around the block.”[18] He went on to say that if his daughter had testified that “she’s having so much sex she can’t pay for it and wants a new welfare program to pay for it,” he’d be “embarrassed” and “disconnect the phone,” “go into hiding,” and “hope the media didn’t find me.”[19]
I’m not going to waste anyone’s time by explaining how misogynistic Limbaugh’s comments were, especially since plenty of excellent writers have done so already. However, it continually shocks me how he gets away with saying things that are not only offensive and inflammatory, but simply inaccurate.
First of all, a primer for anyone who’s still confused: except for barrier-based forms of birth control (i.e. condoms and diaphragms), the amount of birth control that one needs does not depend on how much sex one is having. Hormonal birth control works by preventing ovulation, and in order for it to work, it has to be taken regularly and continually. For instance, you take the Pill every day, or you apply a new patch every week, or you get a new NuvaRing each month, or you get a new Depo-Provera shot every three months. You stick to this schedule whether you’re having sex once a week or once a day or ten times a day. You stick to it if you’re having sex only with your husband, and you stick to it if you’re having sex with several fuck buddies, and you stick to it if you’re a prostitute and have sex with dozens of different people every day.
Same goes for IUDs, which last for years.
Therefore, when Limbaugh says that those who support mandated insurance coverage of birth control are “having so much sex [they] can’t pay for it,” he’s not merely being an asshole. He’s also simply wrong.
And for the record, he didn’t even get her name right. It’s Sandra, not Susan. One word of advice for you, Limbaugh: if you’re going to call someone a slut and a prostitute, at least use their correct name. But I guess we should give him credit for knowing which letter it starts with.
I don’t care what your views are on mandated insurance coverage of birth control. I don’t care what your views are on how much or what kind of sex women should be allowed to have (as much as they want and whichever kind they want, in my opinion). Because whatever your views are on these things, you have to agree that these questions should not be getting answered by people who have absolutely no understanding of how these things actually work.
For instance, Limbaugh completely ignored the part of Fluke’s testimony in which she described the problem faced by her friend with polycystic ovary syndrome. This friend’s predicament has nothing to do with sex. Absolutely nothing. For all we know, she’s a virgin.
After all, polycystic ovary syndrome isn’t caused by anything that involves sex. The current medical opinion is that it’s probably caused by genetics.
Unlike some feminists, I don’t think that men should be excluded from debates about women’s health. But men (and women) who show little or no understanding about women’s health should absolutely be excluded from these debates.
You wouldn’t let a doctor who believes that babies come from storks deliver your baby. You wouldn’t let a mechanic who doesn’t know how an engine works work on your car. And you shouldn’t let politicians and commentators who think that you need more birth control if you have more sex decide whether or not birth control will be covered by your insurance.
And, for the record, I also don’t think that Congressional hearings on birth control should look like this:
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Croydon’s wartime Canadian links: the Halifax explosion, December 1917
By Sean Creighton - Wednesday 10th January, 2018
Finding out about Croydon’s First World War connections to the Canadian army
On 6th December 1917, a massive explosion in the harbour at Halifax, Nova Scotia, devastated the town, killed nearly 2,000 people and injured nearly 9,000 more. Whether former Croydonians were among them is not known, because so many of those killed could not be identified.
Despite the support of the Canadians for Britain on the Western Front and other battlefields during the First World War, and despite the fact that many Croydonians who had emigrated to Canada in the 19th and early 20th centuries fought, neither the Croydon Advertiser nor the Croydon Times reported the explosion.
The explosion happened when a French cargo ship laden with explosives collided with a Norwegian ship. The explosion was the largest manmade one in history until the atom bombs were dropped on Hiroshima and Nagasaki in August 1945. It devastated a half-mile radius of the town and Dartmouth on the other side of the harbour. The tidal wave it created obliterated the local community of First Nation people, and severely damaged the black area of Africville. The Industrial School of Nova Scotia for Colored Children run by the African United Baptist Association (founded in 1853) was destroyed.
The explosion severely damaged one of the Allies’ major ports
The explosion severely damaged the war effort, because Halifax was one of the Allied forces’ major ports.
A massive relief effort was started. The government of Canada gave $8 million, Great Britain $5 million, the United States $5 million, Australia $250,000, and New Zealand $50,000, which was estimated as $296.1 million in 2008 values. There was also voluntary fundraising across Canada, the United States and Britain.
A reconstruction commission was set up with a $30-million fund for medical care, social welfare, compensation and reconstruction. In 1976, with $1.5 million remaining and with 65 disabled dependants, the commission was terminated and its responsibilities transferred to the Canada Pension Commission.
Many Croydonians fought with the Canadian army
In Croydon’s roll call of the dead in the book Croydon and the Great War: The Official History of the War Work of the Borough and its Citizens from 1914 to 1919, many Croydonian émigrés who fought with the Canadians are recorded: George Brazier, James Edward Chandler, William Dowden, Wallace John Gillie, Leonard John Hextall, William Keys, the brothers Albert Edward and Thomas Maltby, William Charles Quinton and Frederick William Rayner.
Lance-Corporal Cuthbert Shipton from Nova Scotia had an uncle, Arthur E. P. Voules, who was headmaster of the Oxford House School at Birdhurst Lodge on Birdhurst Road.
In October 2015, Papa Delta wrote about his grandfather Leonard Fuller, who fought on the Western Front and returned to Croydon in 1920.
In British Columbia there is a railway stop called Croydon
Another survivor of the Western Front was Bertram Richard Brooker, who was a writer, painter, musician – and later advertising agency executive.
On 17th February 1915 as part of the food relief programme, bags of flour arrived in Croydon, sent from Canada, British Columbia (where there is a railway stop called Croydon after our town), and New Brunswick. The local bakers turned these into loaves.
Living in Outram Road in Addiscombe was Frederick George Creed, born in Nova Scotia in 1871, with his telecommunications firm Creed & Company Ltd. Moving from Seldson Road to East Croydon in 1915, it made high-quality instruments, such as amplifiers, aircraft compasses, high-voltage generators, bomb-release apparatus and fuses.
Canadians enlisted as soldiers, nurses, doctors and railway crew
About 630,000 Canadians enlisted between 1914 and 1918 as soldiers, nurses, doctors, and forestry and railway crews. More than 234,000 were killed or wounded. Among them were my grandfather and great-uncle, both serving on the Western Front, wounded, hospitalised in Britain and returned to the front, both surviving.
There were also black Canadians such as Reverend Captain William A. Wight of one of the construction brigades, and Jerry Jones, who wiped out a German machine-gun nest at Vimy Ridge. The Preston East Unity Baptist Church near Halifax has a roll of honour to its 24 members and followers who served ‘in the great struggle for the freedom of the world’.
The African-American rights campaigner W. E. B. Du Bois, who had been a friend of and visited composer Samuel Coleridge in Croydon before his death in 1912, reported in the July 1918 issue of The Crisis, the journal he edited, that “Private R Gilbert, a colored man in the Canadian Army, has sent home a German iron cross that was given to him by a German officer when he captured him single handed”. Just some of the histories of those Canadians connected with our borough, who fought so bravely in the First World War.
Canada First World War
The Mussons of Bermuda, Barbados and Croydon
Croydon's peace ballot and the Italian invasion of Abyssinia
The original Croydon Peace Festival: the town's 'peace weeks' in 1930 and 1934
Croydon's Vignalë brothers and the First World War
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Croydon College: another piece of our civic heritage will be destroyed
By Sean Creighton - Tuesday 5th July, 2016
Fifty-six years after a civic celebration of its opening, a notable and historic building in central Croydon faces demolition, says Sean Creighton
Artist’s impression of the new Fairfield and College Green development.
Image by Croydon Council, used with permission.
On Wednesday 2nd November 1960, the queen opened the new linked buildings for Croydon Technical College and Croydon College of Art and a major civic celebration took place. The national anthem was sung by the Croydon Philharmonic Society, accompanied by the Salvation Army Band, and Croydon YMCA’s film about the Duke of Edinburgh’s award scheme was shown. Tea was served at the Old Palace and a thanksgiving service took place at Croydon Parish Church, nowadays Croydon Minster.
The combined colleges complex cost about £2m to build and equip, using over 2,000 tons of steel to create over 274,000 sq ft of floor space. The building was carefully designed to give the college the full advantage of roomy quarters, good light and plenty of first-class equipment. D. H. Beaty-Pownall, its architect, described the scheme as follows:
“The restricted nature of the site has dictated that the college be planned as a high building; it will rise from three floors above street level at either end to seven storeys in the middle and will be served by lifts… The conception of the college as part of a civic centre has meant that its architectural character assumes great importance, and the building has accordingly been designed to combine the best modern college standards with the added qualities of elegance and dignity required by its position”.
The college’s hall had a full professional stage and an acoustic described as ‘exceptional’
A key component of the complex was the Denning Hall. This was a gift to the town left by Mrs. Elizabeth Dack Denning, the widow of Frank Denning, Mayor of Croydon 1913-1916. The hall stood between the college’s two buildings in the area around where the rotunda is now, serving as a link. The Trustees of the Denning Memorial Fund agreed that the hall should be managed by the council’s education committee. Described as ‘an unusually fine’ public hall, it was available for use by both colleges and for public educational purposes. It had a full professional stage, lighting arrangements, theatre flies and acoustics described as ‘exceptional’.
The foundation stone had been laid in another civic ceremony on Wednesday 23 June 1954. The council noted at the time that by “careful designing and building, the college can easily expand, but still remain compact” and the need to expand quickly developed in the first two years. In its editorial on December 7th 1962 the Croydon Advertiser commented: “When Croydon Technical College was little more than a gleam in the chief education officer’s eye, there were plenty of critics to condemn it as grandiose, unwanted, unnecessary, too big. There were also a few voices saying that it was not large enough; that, within a few years, the need for it would outstrip the provision. Experience has proved the latter to have been right… Today, the college is bursting at its seams, and the contemplated extension, if it materialises in 1964 or 1965, will prove only a partial remedy.”
This distinguished civic building will be demolished and another part of the town centre’s built heritage destroyed
Programmes of events put on at Denning Hall have survived from those early years. In 1961 A Sleeping Clergyman by James Bridie and The Doctor and the Devils by Dylan Thomas were performed as joint productions by the College of Art and other art colleges. There was a series of Denning lectures: their theme in 1962-3 was ‘This Modern World’, with topics including Soviet space research, the future of theatre and British political outlook, then in 1963-4 the theme was Perception and Art, covering perception and sculpture, construction, painting and pop art. In 1964 the College of Art celebrated the 400th anniversary of Shakespeare’s birth and Clifford Williams, the director of the Royal Shakespeare Theatre, gave a talk.
The present student UNICEF society has a display about its work in the college’s entrance hall. In 1964, its forerunner was able to organise five talks on the work of the United Nations in the Denning Hall during the autumn term alone. The hall itself has long vanished, and under council plans this well-designed civic building will now be completely demolished. Yet another part of the town centre’s built heritage will have been destroyed.
Croydon Council Fairfield Halls UNICEF
Anne Giles
The whole thing is tragic!
As a former Croydonian (1955-1971) I am shocked that this plan seems unstoppable: Since 1959 or thereabouts the attitude has been “tear everything down and re-build”. I deplore this attitude. The Whitgift Centre should not have been built in the first place but even that is now threatened with demolition. Old buildings give character to a place and, while not everything should be preserved, any re-development should be consistent with what is already there. Wholesale re-development is always wrong: it destroys what is unique about a place. It makes it faceless. Destroying the college is but another step towards robbing Croydon town centre of what character it has left and making it an anonymous cityscape.
You could’ve (perhaps) summarised the proposed changes instead of just focusing on the history of the current building.
Ian Marvin
On the contrary, I feel that Sean has done an excellent job of defining exactly why the College might be considered worthy of saving. Incidentally it hasn’t gone yet and can’t really be demolished until the replacement college has been constructed.
Given space restraints and the fact that Ian Marvin had already discussed the whole Council project I did not consider there was a need to:
http://thecroydoncitizen.com/economics-business/future-fairfield-halls-college-green/
I have been informed today that Heritage England advised the Secretary of State for Culture to reject listing of the College buildings back in May. The full details can be seen at http://services.historicengland.org.uk/webfiles/GetFiles.aspx?av=C442A43D-250E-43BF-A436-88845B0F6020&cn=0EFC7565-02F1-4AF5-9C32-1D6C28AF5F45
RUTH BIRCHAM
It’s all to altered bit by bit I saw the blue print in 2003 . They want to build a huge giant dome over the top of it from east Croydon station to west Croydon station, so the whole of that section of Croydon will be torn down. They hope to have it all done by 2030.
Out with the old and in with the new. The glass dome will cover the whole of Wellesley road. I can see that they have already started. The idea is to create a commerce Croydon, that attracts tourists, the more unique and original something looks, more people will come to use it’s facilities. There will be top design stores etc restaurants, cinemas, activity spaces, sports centre etc. the whitgift and Drummond will all be torn down too including all the Sainsbury, marks and spencer, MacDonald, the library the clock tower etc. Driving is going to be a real pain for drivers. I was studying combined art, so I looked at blueprints to give me an idea, if I was to create my own blueprints for my business in the future. Croydon as we see it now is going to be no more, it’s all going to be glass even Croydon collage….
This seems a little improbable to say the least, do you have any references to these plans?
Anne Giles says:
Allen Williams says:
Reena says:
Ian Marvin says:
Sean Creighton says:
RUTH BIRCHAM says:
Croydon's new planning guidelines: great leap forward or stumble to uncertainty? (part 2)
Ignore the many: Croydon's bins cause a crisis
Croydon respite plans are closed until further notice
Croydon's sustainability challenge
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What James Madison Meant
By Ralph Ketcham|2019-03-16T09:42:26-05:00January 10th, 2013|Categories: American Republic, Books, Constitution, James Madison, Kevin Gutzman|Tags: 1TAC|
James Madison and the Making of America, by Kevin Gutzman
Kevin Gutzman’s James Madison and the Making of America tackles the daunting task of answering how, in a remarkably purposeful and active life, James Madison devised the basic republican theory behind American government, led in drafting and ratifying the Constitution, sat at Washington’s right hand in establishing the new government, and then late in life was the authoritative voice interpreting the place of the Constitution in a growing America. Gutzman’s day-by-day analysis of the debates and actions of the Constitutional Convention of 1787 is long—80 pages—but superb. He demonstrates Madison’s deep insight and great skill in first framing the task of the Convention, then, in responding to virtually every point raised by its members, guiding the debate to workable conclusions, and most remarkable of all, helping to fashion a document agreed to by “all states present.”
Later, in a well-informed analysis, Gutzman treats insightfully Madison’s contributions to The Federalist essays as a dialogue with increasingly effective Anti-Federalist articles, highlighting the basic issues of energetic government, insurance against tyranny, and meaningful representation. Gutzman misses, though, Madison’s movement in Federalist 10 from a sort of conflict-of-interest treatment of the “factions” always present in a free society to an understanding that seeks to sustain pursuit of the public good after the factions have been neutralized through their conflict with each other. This neglect recurs in Gutzman’s commentary on Federalist 63, concerning the Senate, in which Madison explained the wiser, more public-spirited quality of debate possible there.
Gutzman’s most thorough and penetrating analysis is of Madison’s premier role in the fateful discussion of the new constitution and its principles. In his 50-page account of the Virginia Ratification Convention of June 1788, Gutzman explores Madison’s confrontation with Virginia’s leading republican theorist (and disgruntled non-signing member of the Convention of 1787), George Mason, and the legendary orator and dominant figure in Virginia politics for a decade, Patrick Henry, both of whom were determined to prevent Virginia’s ratification.
With important help from Edmund Pendleton, Edmund Randolph, George Nicholas, and a rising young lawyer, John Marshall, Madison took the lead in defending and expounding the new constitution. In an insightful summary of the debate, Gutzman shows not only what the main issues were but how, in dramatic exchanges with each other, Henry and Madison clarified them for their colleagues, the public, and indeed themselves.
Henry charged that the members of the Philadelphia Convention had formed “a great consolidated Government, instead of a confederation,” which would put “the republic in … extreme danger.” Instead of the government of “general peace, and a universal tranquility [that] prevailed in this country” under the Articles, Henry began to foresee under the proposed constitution—in a portion of his speech not directly quoted by Gutzman—an America that in seeking national glory would find only oppression:
If we admit this Consolidated Government it will be because we like a great splendid one. Some way or other we must be a great and mighty empire; we must have an army, and a navy, and a number of things: When the American spirit was in its youth, the language of America was different: Liberty, Sir, was then the primary object.
Madison retorted that those who “suppose the General Legislature will do every mischief they possibly can, and that they will omit to do every good which they are authorized to do” denied the very basis of the new constitution. “I go on this great republican principle,” the father of the Constitution said, “that the people will have the virtue and intelligence to select men of virtue and wisdom” to the offices of government.
He put his confidence not “in our rulers” ex cathedra, “but in the people who are to choose them.” Madison added later in the Convention, in a pronouncement aimed directly at Henry, “I profess myself to have had a uniform zeal for Republican Government. If the Honorable member” felt differently, Madison charged, “he is greatly mistaken. From the first moment that my mind was capable of contemplating political subjects, I never, till this moment,” he continued, “ceased wishing success to a well-regulated Republican Government. The establishment of such in America was my most ardent desire.”
Gutzman takes this claim as his keynote: he shows how in these momentous exchanges, at the most critical stage of the development of American self-government, Madison formulated the undergirding principles and helped fashion them into workable instruments by which “we the people” might rule.
Other portions of the book, though well written and generally accurate, are not up to the standards of these splendid pages. There are 208 pages covering about five years of Madison’s life, leaving 156 pages for the other 80. The account of Madison’s study at Princeton reveals the outlines of his education there but misses the deeper learning born of his response to President John Witherspoon’s Aristotelian approach to the nature of government and to his critique of Scottish Enlightenment learning.
Madison’s signal contributions to the doctrine of full “liberty of conscience” in religious conviction in his early protests against religious persecution in his Orange County home, in his implanting that phrase in the Virginia Constitution of 1776, in his role in securing passage of Jefferson’s “Bill for Religious Freedom,” and in his sponsoring the Bill of Rights to the federal Constitution are explained effectively. But Gutzman fails to emphasize Madison’s primarily public purpose in these moves: freedom of religion and the flourishing of churches resting not on force but on genuine conviction of conscience. This, Madison believed, would nourish the habits of critical understanding and concern for moral principles that he believed were essential to the practice of good citizenship in a republican society.
Gutzman tells the story of Madison’s leadership in the House of Representatives, 1789-1792, and his role in the political controversies of the 1790s, but he sees this too much in light of Madison the Virginian and defender of states rights rather than a Madison concerned, perhaps futilely, for a non-partisan politics and a broader understanding of the freedom of expression indispensable to republican self-government. His brief account of Madison’s service as secretary of state and then president, 1801-1817, properly shows him as seeking faithful implementation of the Constitution. But in following Henry Adams’s “pro-Federalist” interpretation of the Jefferson and Madison administrations, Gutzman misses Madison’s earnest attempt amid the perilous, high-stakes diplomacy of the Napoleonic wars to protect American interests through economic sanctions and trade restrictions rather than violence and war. His “unimperial” conduct of executive power during the War of 1812, criticized by Gutzman and often inept and unrealistic, was nonetheless a successful demonstration of the capacity of the nation to conduct a war against the world’s leading military power without losing its republican character in the process.
Gutzman fails to see that the same above-party republicanism that guided Madison through his “making of America” leadership, 1787-1791, led him to nominate for the Supreme Court two “Republicans of the New England stamp,” first John Quincy Adams (who declined) and then Joseph Story. Gutzman asserts that Madison should have known that Adams would not have been “a potentially reliable Jeffersonian voice on the Supreme Court” and that Story would become “John Marshall’s right-hand man … in his energetic advocacy of a Hamiltonian reading of the Constitution.” Both nominations were examples, Gutzman supposes, of Madison’s inept, naïve, Jeffersonian partisanship.
Yet the Story appointment was not, as Gutzman says, “the most spectacular flop in appointment history” even if he turned out not to be the “reliable Jeffersonian” Gutzman imagines Madison wanted on the court. Actually Madison admired Story’s profound non-partisan understanding of the Constitution, appointed him for that reason, and ended up being pleased with Story’s career on the court, just as both of them came increasingly to agree with Marshall’s broad construction of the Constitution.
Marshall wrote to Story in 1830, as the nullification crisis burgeoned, that “Mr. Madison is himself again [avowing] the opinions of his best days.” Thus the Chief Justice validated the story Gutzman tells of Madison’s steady affirmation in retirement of an interpretation of the Constitution not far from Marshall’s—both men rising above their long partisan differences to agree, as they had in 1788, on the foundations of “the making of America.”
Gutzman shows how Madison’s disavowal of Virginia Judge Spencer Roane’s insistence on the primacy of state court decisions over federal ones accorded with Marshall’s pronouncement of federal supremacy in McCullough v. Maryland (1819). Madison partially defended the “American System” of Henry Clay and the protective tariff—if not as forcefully as their supporters would have liked—and he was appalled at the argument of John C. Calhoun that states could nullify within their boundaries federal laws they thought were unconstitutional. Gutzman summarizes brilliantly Madison’s large role in refuting the states’ rights proponents and his support of the Virginia Assembly argument that “the resolutions of 98-99, gave no support to the nullifying doctrines of South Carolina.”
Though Gutzman finds Madison’s compromising position on the power of the slaveocracy at the Virginia Convention of 1829 and his failure to free his own slaves unworthy of his republican ideals, the author concludes admiringly with Madison’s “Advice to My Country.” It was “dearest to my heart and dearest in my convictions,” the dying Madison said, “that the Union of the States be cherished and perpetuated.” It was this Union, conceived, framed, ratified, explained, implemented, defended, and cherished by Madison, that Gutzman cogently and rightly sees as the essential “making of America.” His book is a signal contribution to our understanding of this near-miraculous epoch in our national history.
Reprinted with the gracious permission of the The American Conservative.
About the Author: Ralph Ketcham
Ralph Ketcham is Maxwell Professor Emeritus of Citizenship and Public Affairs at Syracuse University. He is the author of many books, including The Idea of Democracy in the Modern Era; Individualism and Public Life; James Madison: A Biography; Presidents Above Party: The First American Presidency, 1789-1829; and Public-Spirited Citizenship: Leadership and Good Government in the United States.
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How to keep a main character nameless?
I'm currently writing a story about a girl who was found by a couple in a magical isolated town, where everyone is named by the leader. I want her to not have a name because of two reasons:
She doesn't belong in this town so the leader cannot give her a name
Names have special power that the leader can use so by not being able to name her, he has no control over her (I'm hoping to work this angle later on in the story).
I'm finding that I'm struggling to try to keep a name out of it and I'm just wondering if there are any tips anyone has to keep a nameless main character OR if there is a different angle I can approach that still keeps the idea that "names have power"?
technique characters naming conventions
Closely related but not really a duplicate: writers.stackexchange.com/questions/1204/… and also related: writers.stackexchange.com/questions/7262/… – Lauren Ipsum Mar 23 '16 at 9:57
If she came from elsewhere, she probably does have a name already. – NomadMaker May 12 '18 at 14:35
All the way back to A Wizard of Earthsea, the Names-Have-Power trope usually handles this by giving people nicknames for "public" use. Their real names are closely-guarded secrets.
You can definitely give your protagonist a nickname; that's what people would do in the situation, because you have to call her something, and that also solves your problem.
If you want to emphasize her namelessness, you can put focus on how these monikers are nicknames, not her real name. One idea would be for different people to use different names; none of the nicknames "catch on" and become a widely-accepted name for her. You could even have her give a nickname to herself, if you need a name she gives herself from her own POV.
NKCampbell
If everyone in the town is named by the leader, and a couple adopts her, then most people are going to refer to her as "the Kents' girl." To her face they might cal her "Miss Kent" or "Kent Girl," depending on their level of courtesy.
She can earn a use-name later depending on what she does, what she looks like, or how she behaves, like Carpenter, Red, or Stubborn.
I should also note that the first-person narrator of Rebecca, the second Mrs. de Winter, is never given a name. When we studied the book in high school our teacher said she made every class come up with a name for her just so we could talk about her. (Our class chose "Mandy" from Manderley, the name of the house.)
There are two ways you can accomplish not giving a name to your character.
Since there is a reason why she isn't given a name, you can simply explain that reason to the reader (e.g. by having the characters talk about it) and have the community handle the problem of a person not having a name in whatever way you think fitting (e.g. by using a nickname [which I wouldn't do, because a nickname is still a name in the magical sense], refering to her by function ["Mr. President", "Doctor", "baker" – think how many family names happened] or status ["unnamed one", "foreigner", "girl", "daughter", etc.]).
If you want the reader to remain unaware that the character has no name or don't want the reader wondering about why the character has no name (because you want the reason hidden), then simply tell the story from the first person perspective (people don't think of themselves by name, but by pronoun, so you don't have to give a name in narration) and paraphrase problematic parts of dialog (so whenever you feel that avoiding the name makes your writing awkward, you just do something like: 'The lord called for me to step forward.' or 'The lord pointed at me and waved for me to step forward.' instead of 'The lord shouted: "Step forward, Sarah!").
The first-person narrator, as Lauren Ipsum's answer points out, readily lends itself to namelessness. The problem here would be that the first person narrator is usually invisible anyway. Explicitly thematising namelessness is perhaps best achieved by taking something conventionally visible and making it ostentatiously invisible.
Freud's Totem and Taboo discusses certain primitive prohibitions on saying names, as well as the forms of their survival in modern civilisation. It also considers how this kind of belief in the magical properties of language is parcelled out socially--how leaders have special powers but also suffer correlative prohibitions--sometimes even to the point where they become indistinguishable from sacrificial victims ... all of which seems relevant to your premise.
Gabriel PatrickGabriel Patrick
I'd give her a nickname of sorts, otherwise I think your going to have a lot of trouble with this (speaking from personal experience) You usually have to have at least some reference name for your character(s) especially your MC. I'm not really sure how helpful this is but I think you should consider giving her a nickname, perhaps something she calls herself. (unless she knows her real name, but this would only apply in thoughts or in the first person viewpoint.) If your story is in 3rd/2nd person note that it will be a bit harder to have her be the 'character with no name' so to speak. Hope this helps!
ShadowAuthorShadowAuthor
Or (this probably won't help AT ALL) you could just refer to your character as 'her'/she (third/second only) I happen to think this story would be easiest in first person since she would be referred to as me/I and others could call her 'girl' or whatnot :) – ShadowAuthor Mar 23 '16 at 4:29
If she's not of the same race/species of the people of the new town, she can be called by her town/planet/race.
"Greetings, Earthling."
Stu WStu W
You can avoid a formal name, but in doing so, you're making a statement, and any addressing of the character may simply turn it into their name.
Using a first person perspective for the main, non-invisible character is certainly doable. The narrator of Fight Club remains unnamed throughout the story, and has dialogue with various people. Perhaps the author's minimalist style should be considered though, as it likely helped remove the characters' need to address people by their names. The dialogue is punchy (heh) and sparing.
That leads into this thought though: names in real life almost always have meaning, and many names are chosen with intention. Look at the bible; every name has an actual meaning in the ancient Hebrew, Aramaic, and Greek languages, and many of them give some foreshadowing to the character's role. Adam's name literally means "the man" or "the human", and has similar roots to the word "earth", of which he was made.
Back to Fight Club, one could argue that the narrator's namelessness not only helps veil the twist, but also speaks to the character himself, without explicitly using words. Fans and critics assign him a name or call him "the narrator", and the sequel does give him a name, but these were born out of convenience and legal necessity, respectively.
Maybe this helps you think about "the girl" or "the maiden" or whatever you want to call your main character, since, even if her Name isn't determined by the town leader, your readers are going to call her something, which in turn will have its own power behind it in speaking about the character.
zarosezarose
What are children called BEFORE the leader names them? This is what your character will continue to be addressed as.
Laurence PayneLaurence Payne
You could always have her decide on a secret name for herself, perhaps one that she wishes she had but never reveals to anyone?
That way, if the story is from her perspective, you could get away with referring to her as such (with constant reminders that it's not her "proper" name).
Andy RossAndy Ross
This goes along with the other comments about a public and private name but in a lot of cultures, people earn their names during rites of passages. IE they earn their 'true name' when they become an adult (by whatever standards of that culture). Perhaps only the 'adult' name maters? (this is your alternative to still making names have power)
There are a lot of short stories and novels from classical lit that don't have personal names. Either the narrator is never named or is called something like 'the traveler'. (Poe comes to mind). But here is the problem, if a name is just something you call a person then at some point, whatever a person is referred to eventually can be considered their name. Call someone 'you girl' enough times and it becomes her name.
So yes it can be done, but depending on the specific rules of your Name Magic it might be harder or easier to get away without a name.
And to give an example of how it works in another story. In Jim Butcher's Dresden Files series a 'true name' allows control just like you wanted. For immortals it's just their name (though all have nicknames and often guard their true names). For mortals the true name is their birth name from their own lips because how they say it is a reflection of who they are. Mortal's true names change over time as how a person see's himself changes. So knowing the main character's name (Harry Blackstone Copperfield Dresden) doesn't give you control over Harry unless he tells you that name of his own free will.
SeserousSeserous
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Michel René Chrétien1767–
Michel René Chrétien
Michel René
Chrétien
Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire, FRANCE
Birth of a sister Perrine Mathurine Chrétien
September 24, 1769 (Age 2 years)
Christening of a sister Perrine Mathurine Chrétien
Birth of a brother Jean Michel Chrétien
Influenza Epidemic
between 1775 and 1776 (Age 7 years)
Note: In 1775, there was an epidemic of unknown cause in North America (especially New England,) followed in 1775-1776 by what is described as one of the worst worldwide influenza epidemics - http://goo.gl/2Xa2kO
Death of a father Michel Chrétien
Death of a maternal grandfather Mathurin Maupillé
The American Revolution
from 1775 to 1783 (Age 7 years)
Note: The Thirteen American Colonies broke from the British Empire and formed the independent nation, the United States of America - http://goo.gl/kvWJnX
1789-12-08 + Johann Georg Rauhut Schmiegel.jpg
Note: 1789-12-08 + Johann Georg Rauhut Schmiegel
Yellow Fever Epidemic
between 1793 (I) and 1798 (VI) (Age 25 years)
Note: More than 4,000 Philadelphia residents died from yellow fever - http://goo.gl/4c1Pp5
Death of a maternal grandmother Françoise Lemaignan
1798 (VI) (Age 30 years)
The Louisiana Purchase
1803 (XI) (Age 35 years)
Note: Napoleon Bonaparte agrees to sell 828,000 square miles of land to the United States for $15 million - http://goo.gl/yH4MPB
1789-01-12 X Jean Pierre Maupille et Francoise Livet 10 NUM 35612 199 - FOUGERES - greffe RILLE 2-11.jpg
Death of a mother Marie Maupillé
January 2, 1805 (Nivose 12, XIII) (Age 37 years)
Note: War of 1812 between the Americans and the British. The Creek (or Red Stick) War in Alabama had different origins, but it coincided with the war of 1812, and the U.S. treated it as a part of the larger war, with Jackson and his forces also in charge of defeating the Creeks - http://goo.gl/cu6BNB
1896-1949 John William Rauhut.jpg
Indian Territory, Oklahoma, USA
Note: The Trail of Tears is a name given to the ethnic cleansing and forced relocation of Native American nations from southeastern parts of the United States following the Indian Removal Act of 1830. The removal included many members of the Cherokee, Muscogee (Creek), Seminole, Chickasaw, and Choctaw nations, among others in the United States, from their homelands to Indian Territory in eastern sections of the present-day state of Oklahoma. The phrase originated from a description of the removal of the Choctaw Nation in 1831. In 1831 the Choctaw were the first to be removed, and they became the model for all other removals. After the Choctaw, the Seminole were removed in 1832, the Creek in 1834, then the Chickasaw in 1837, and finally the Cherokee in 1838. - http://en.wikipedia.org/wiki/Trail_of_Tears
1682-12-16 b Samson Roger 10 NUM 35162 122 - LOUVIGNE-DU-DESERT 12-17.jpg
Cholera Epidemic
New Orleans, Orleans, Louisiana, USA
Note: Cholera killed 4,340 people in New Orleans & over 3,000 in New York City - http://goo.gl/0602J7
The Texas Revolution
between October 1835 and April 1836 (Age 68 years)
Note: The Texas Revolution (or Texas War of Independence) was fought from October 2, 1835 to April 21, 1836 between Mexico and the Texas (Tejas) portion of the Mexican state of Coahuila y Tejas. The Texas Revolution erupted in 1836, after Texas declared its independence from Mexico. Mexico responded by invading Texas, where General Santa Anna won decisive victories in the battles of the Alamo and Goliad. The war ended at the Battle of San Jacinto (about 20 miles) east of modern day downtown Houston) where General Sam Houston led the Texas Army to victory in 18 minutes over a portion of the Mexican Army under Santa Anna, who was captured shortly after the battle. The conclusion of the war resulted in the creation of the Republic of Texas - http://goo.gl/4B84q9
1789-01-12 X Jean Pierre Maupille et Francoise Livet 10 NUM 35612 45 - FOUGERES - commune RILLE 2-12.jpg
from 1846 to 1848 (Age 78 years)
Note: The Mexican-American War was an armed conflict between the United States of America and the United Mexican States from 1846 to 1848 in the wake of the 1845 U.S. annexation of Texas, which Mexico considered part of its territory despite the 1836 Texas Revolution - http://goo.gl/dGxJ1k
1783-06-12 X Pierre Couyer et Anne Therese Maupille 10 NUM 35610 40 - FOUGERES - SAINT-LEONARD comm 25-53.jpg
Note: In 1857-1859, there was an extremely severe worldwide outbreak of influenza - http://goo.gl/XVwD6F
between April 1861 and May 1865 (Age 94 years)
Note: In the spring of 1861, tensions between the northern and southern United States over issues including state's right versus federal authority, westward expansion and slavery exploded into the American Civil War - http://goo.gl/ETtxkC
1743-01-13 + Julienne Michel MAUPILE Fleurigne G 2-4.jpg
Marie Maupillé
Marie Chrétien
Perrine Mathurine Chrétien
Jean Michel Chrétien
Michel Crétien
Michel Chrétien
Birth: 1737 25 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Death: September 27, 1779 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Birth: March 19, 1741 29 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Death: January 2, 1805 (Nivose 12, XIII) — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Marriage: April 28, 1763 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire, FRANCE
Birth: January 8, 1765 28 23 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Birth: January 27, 1767 30 25 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
Birth: September 24, 1769 32 28 — Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire
p René Bonjour m Therese Maupille
1767-01-28 b Michel Rene Cretien Saint-Berthevin-la-Tanniere vue91.jpg
Note: b Michel Rene Cretien
Michel René Chrétien, son of Michel Chrétien and Marie Maupillé, was born on January 27, 1767 in Saint-Berthevin-la-Tannière, Mayenne, Pays de la Loire.
Last change October 2, 2012 – 07:30:12
Mathurin Chrétien
Marguerite Bongfort
Mathurin Maupillé
Françoise Lemaignan
Michel René Chrétien(1767–)
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U.S. Forest Service Announces Ginseng Permit Lottery for 2019
The Nantahala and Pisgah National Forests announced today that this year's ginseng harvest permits will be determined again by lottery with an application period from June 10 to July 12.
A permit is required to collect wild ginseng in the two national forests during the designated harvest season. Those seeking a permit must call or visit a ranger district office and submit their name and address for the lottery between June 10 and July 12. Requests by email will not be accepted. Written notification will be mailed to successful applicants selected by lottery before August 16. District offices will start issuing permits to selected applicants August 26 with an effective date of September 1.
Wild ginseng plants on the national forest are managed by the U.S. Forest Service to meet the needs of present and future generations. In 2013, due to concern over reductions in wild ginseng numbers, the Forest Service implemented changes to wild ginseng harvests on the Nantahala and Pisgah National Forests to conserve wild ginseng populations. These policies remain in place including:
The number of permits issued is limited to 136 annual permits, a 75 percent reduction from historical permit issuances.
Nantahala National Forest
Cheoah Ranger District - 16 permits
Nantahala Ranger District - 66 permits
Tusquitee Ranger District - 10 permits
Appalachian Ranger District - 29 permits
Grandfather Ranger District - 7 permits
Pisgah Ranger District - 8 permits
Permits are issued through a lottery system (selected randomly) by each district office. Individuals may submit their names at more than one district office.
A permit allows a person to harvest 1-3 wet pounds (at $40 per pound) of wild ginseng in the ranger district where the permit is issued.
The permitted harvest season is 2 weeks. Harvesting will be allowed September 1 through September 15, 2019.
Each District Ranger may further limit ginseng harvests to certain areas of the national forest to allow the plants to regenerate or to protect designated wilderness and other natural areas. Harvest area descriptions and maps will be provided to permit recipients.
Harvest is prohibited in designated wilderness and other natural areas set aside for research purposes, such as Walker Cove and Black Mountain.
In addition to reducing the legal harvest of wild ginseng, the Forest Service has increased law enforcement efforts to reduce poaching. Removing a wild ginseng plant or its parts from national forests without a permit or outside of the legal harvest season is considered theft of public property. Penalties for plant poaching may include a fine up to $5,000 or 6-month sentence in federal prison, or both.
Ginseng root has been favored as a tonic primarily in East Asia for the past two-and-a-half centuries. In North Carolina, ginseng is more common in the mountains, very infrequent in the piedmont, and very rare in the coastal plain.
Ranger District contact information may be found at the National Forests in North Carolina website, www.fs.usda.gov/main/nfsnc/about-forest/districts.
For more information about harvesting ginseng in Nantahala and Pisgah National Forests, see https://go.usa.gov/xQdwt.
USAF Airman Crisp Graduates from Basic Military Training in Texas
U.S. Air Force Airman Brantley J. Crisp graduated from basic military training at Joint Base San Antonio-Lackland, San Antonio, Texas.
The airman completed an intensive, eight-week program that included training in military discipline and studies, Air Force core values, physical fitness, and basic warfare principles and skills.
Airmen who complete basic training also earn four credits toward an associate in applied science degree through the Community College of the Air Force.
Crisp is the son of Jessica P. and Josh M. Garrett of Andrews, N.C.
He is a 2018 graduate of Andrews High School, Andrews, N.C.
Train Update from Murphy Mayor Rick Ramsey
Murphy Mayor Rick Ramsey
A day does not go by without someone asking me about the status of bringing the train back home to Murphy. An important event happened this past Wednesday. At the request of the executive leadership of the Great Smoky Mountain Railroad (GSMR) and their parent company, American Heritage Railways, I was privileged to host a train summit. The planned location for this meeting was in the Murphy City Hall conference room; however, the attendee list quickly outgrew the space, so we moved the meeting to the Cherokee County Center of Applied Technology in Marble. The purpose of the summit was to start a serious evaluation of developing a rail freight component in addition to the excursion train. The addition of freight greatly improves GSMR’s Business Model while also adding a very important service to our community. Freight can be shipped out or into our community from anywhere in the Continental United States. We all know that we count on 18 wheelers to carry a massive amount of freight. We also can see the impact to our highways and bridges this is having across America.
First, let me share a list of very important leaders who attended. This meeting included John Harper, GSMR Corporate Family, Michael Gibson, Vice President of American Heritage Railways Rail & Freight Development, Kim Abbritton, Vice President & General Manager, Great Smoky Mountain Railroad, David Huskins, Governmental Affairs, Great Smoky Mountain Railroad, Jack Delman, NC Board of Transportation, Brian Burch, NCDOT Division Engineer Division 14, Neil Perry, Rail Program Manager, NCDOT Rail Division, Dena Magliola NCDOT Raleigh, Cheryl Collins NCDOT Raleigh, James Bridges, NC DOT Raleigh, Sarah Thompson, Executive Director Southwestern Commission, Rose Bauguess Senior Planner Southwestern Commission, Gary “Hippie” Westmoreland, Chair-Cherokee County Commissioners, Randy Wiggins Manager Cherokee County, James Reid Mayor, Andrews, Mike Sheidy, Alderman Andrews, Karen Watson, Murphy City Council, Ray Rapp, Chair Western NC Rail Committee, Larry Kernea, Murphy Electric Power Board, Paul Worley Cherokee County Economic Development, Rich Price, Jackson County Economic Development, Chad Simons, Manager Town of Murphy and Rick Ramsey Mayor, Murphy.
This summit provided a way for these leaders to openly discuss the importance of a rail freight component in pursuing a path forward for the Andrews to Murphy Rail Corridor owned by NCDOT. The next step will be to pair these leaders with our current industry executives coordinated by our Economic Development Team. In addition, there are possible new businesses that would become a reality by having the ability to ship by rail in our community.
The Andrews to Murphy (A2M) Corridor Reactivation has the attention of the North Carolina Legislature. The Transportation Committee requested and received an update on the current status of the A2M Project. North Carolina DOT Rail Leadership reconfirmed a cost estimate of 10.3 million dollars to bring the track back to a safe operating condition. While this sounds like a lot of money, it was recently mentioned that 13 million dollars was spent on replacing depot awnings. The State of NC is currently working with a 500 million dollar surplus. I realize that there are important needs for these funds throughout our state. I also realize that successfully bringing the train back will be an economic game changer for Murphy, Andrews, Cherokee County and the State of North Carolina.
I am told that we are closer than ever to having the train return. There is a lot of work ahead of us though.
Please continue to make your voice heard to our State Legislative leaders. I expect to be able to share another step forward for the train in the coming weeks. Our State Legislative Leaders have been true to their word that they will support a fair business review on the costs and expected return on investment for the train.
Rick Ramsey
What looks like dumping is actually fighting pollution
Adding limestone to streams reversed the effects of acid rain
Robbinsville, NC- May 23, 2019 - You can't always believe what you see. The water in our mountain streams is sometimes polluted even though it appears crystal clear. And sometimes what looks like pollution is actually fighting the effects of pollution.
Acid rain looks just like regular rain. It occurs when rainwater falling through the sky picks up tiny pollutants like atmospheric sulfur from industrial plants. When acid rain makes it way to streams, it increases the acidity of the water which can be harmful to fish.
Jason Farmer, U.S. Forest Service fisheries biologist, was part of a team that reversed the effects of acid rain on streams in the Upper Santeetlah watershed. Just like a gardener in western North Carolina adds lime to our naturally acidic soils, Jason added limestone to neutralize the acidity of stream water. The streams were monitored to check the pH, a scale of acidity.
"After adding limestone to Sand Creek and Wolf Laurel Branch, our monitoring showed that pH levels were restored to pre-industrial conditions. This will help sustain a healthy population of brook trout, the only trout native to western North Carolina," said Farmer, who works on the Cheoah Ranger District of the Nantahala National Forest.
Farmer also monitored the physical attributes and fish and aquatic salamander habitat of the stream channel after liming and found no negative effects.
This was a cooperative project between the U.S. Forest Service and North Carolina Wildlife Resources Commission. It received significant financial assistance from the Tennessee Valley Authority and Duke Energy.
Farmer's efforts recently earned him the North Carolina Council of Trout Unlimited (NCTU) President's Award for Outstanding Work.
"We were impressed by this outside-the-box but simple common-sense solution. The potential to fight acid deposition by targeting it just before it hits the stream - sort of like setting the hook right before the take - both struck a chord with us and is an example of the kind of work Jason has consistently presented at almost every meeting I've attended," said Rusty Berrier, NCTU's National Leadership Representative.
Follow the National Forests in North Carolina on Facebook (www.facebook.com/nfsnc) or Twitter (twitter.com/NFsNCarolina) for more news and features.
Hayesville High School Senior Loses Life in Tragic Drowning Accident.
The following press release has been issued by Clay County Sheriff's Office:
Hayesville, NC - (May 20, 2019) Clay County has lost a friend to all who knew him, a model student, a great athlete and all around fine young man and citizen that wasn’t able to call Hayesville home for nearly long enough. Steven Plummer had only been a resident of Hayesville for a short time but the positive impact that he had on our small community was evident yesterday by the massive turn out of support. The loss felt by his family is shared county wide today and it can be seen and felt throughout the community where ever you go.
At approximately 3:00 PM on Monday afternoon Clay County Deputies were dispatched to the area of the TVA Circle near the “saddle dam” off Hinton Center Rd. in response to a drowning victim, 17-year-old Steven Plummer of Hayesville. Steven was a Senior at Hayesville High School this year and was with several of his classmates at the time of the incident. According to eyewitness statements, Steven was attempting to swim from the shoreline to a pontoon boat a short distance away when he began to struggle at about the half way point. Several friends say they saw he was in distress and immediately went to his aid but efforts to reach him in time were unsuccessful.
The 911 call from a student at the scene generated a full response of every emergency resource available in the county. Additional help from Towns and Henderson Counties responded as well as NC State Wildlife and TVA. Hayesville Schools Superintendent along with teachers and staff as well as County Manager and School Board members were all on scene assisting emergency personnel with the mass of students and families that turned out in one of the largest support efforts seen. The Hinton Center was a huge asset by providing a place for friends and loved ones to congregate and meet with grief counselors from the school and Appalachian Community Services while awaiting further news.
At approximately 6:20 PM members of the Towns County Dive Team located Steven’s body in about 23’ of water and about 150’ to 200’ from shore, the same general area identified earlier by eyewitnesses. Local M.E. Kyle Cody was on scene and performed a preliminary examination that revealed no contributing factors to Steven’s accidental drowning.
WKRK sends our heartfelt condolences to the family and friends of Steven Plummer along with the entire Hayesville community.
Successful Reach donation drive supports victims of domestic, sexual abuse
From left to right - Amanda Berry and Elizabeth King, EWCH; Sarah Martin, Reach of Clay County; Cecilia Crawford and Jessica Vernon, Reach of Cherokee County; Misty Boudreaux, EWCH.
Murphy, N.C. – The Nurse Professional Practice Council of Erlanger Western Carolina Hospital (EWCH) generated nearly 340 pounds of items for the second annual Reach donation drive for Sexual Assault Awareness Month in April.
Reach supports individuals who are victims of domestic and sexual abuse. In addition to providing temporary shelters, Reach offers resources for abuse victims, including support groups, court and hospital accompaniment, employment training, help with finding housing, community education, etc.
Hospital staff and visitors donated personal hygiene items, cleaning supplies, non-perishable food items, clothing, baby items and household supplies for the Reach shelters in Cherokee and Clay County.
“Erlanger is so thankful for everyone who donated to the Reach drive,” said EWCH nurse Amanda Berry. “Reach is such an important organization. Our employees and patients are so generous, especially when it comes to supporting efforts to improve our community.”
The council presented the donations to Reach representatives from both Cherokee and Clay County on May 14.
College announces inaugural scholarship winner
Bo Gray, executive director of the Tri-County Community College Foundation, awards the inaugural Dr. F. David Slagle Memorial Scholarship to Shawna Vasser at the main campus in Peachtree.
Officials with the Tri-County Community College Foundation announced Shawna Vasser, a 2016 graduate of Hayesville High School as the recipient of the inaugural Dr. F. David Slagle Memorial Scholarship.
“Dr. Slagle is an individual whose impact on Tri-County Community College spanned decades, and we are grateful to his family and friends for creating this scholarship to continue serving our students is his memory,” said Bo Gray, executive director of the college’s foundation.
Vasser said she currently is pursuing both an associate in arts and associate in applied science degree at Tri-County Community College.
According to officials with the Tri-County Community College Foundation, the Dr. F. David Slagle Memorial Scholarship was established in 2018. It is designated as an annual scholarship for a Tri-County Community College student who is majoring in business administration or a college transfer degree program; is a resident of Cherokee or Clay County, and a graduate of Andrews or Hayesville High School.
A graduate of Andrews High School and Lenoir-Rhyne College, Dr. Slagle trained as U.S. Navy aviator following the completion of his bachelor’s degree. He earned his master’s degree in education from Western Carolina University, and doctorate in education from Clemson University.
Dr. Slagle began his tenure at Tri-County Community College in 1972, where he would go on to serve in multiple roles, including Dean of Continuing Education, Interim President and Vice President of Research and Development.
For more information about this scholarship or the Tri-County Community College Foundation, call (828) 837-6810.
Erlanger issues advice for summer travelers during measles outbreak
Dr. Charles Woods, Chief Medical Officer for Children’s Hospital at Erlanger
Concerns about the growing measles outbreak both nationally and internationally should not discourage individuals from traveling. However, Erlanger Health System specialists say it is important to keep a few things in mind while preparing for summer travel.
Before this year’s outbreak in the United States, measles was and is still a common disease in other countries. According to the CDC, an estimated 10 million people worldwide (including U.S. residents) are infected with measles every year. Until recently, the disease has been limited in the United States due to the wide use of vaccines in our country.
“The problem arises when individuals who are not protected from the disease become infected and spread measles to other unvaccinated persons,” said Dr. Charles Woods, Chief Medical Officer for Children’s Hospital at Erlanger. “Travelers, both internationally and nationally, must now be even more aware of the risks to themselves and others if they have not been vaccinated against measles.”
This is what travelers need to know, according to Dr. Woods, who is also an infectious disease specialist. Measles is an extremely contagious disease spread by a virus through the air after an infected person coughs or sneezes. Handwashing alone is not protective. People who are infected with the disease will experience a fever, cough, runny nose, and red eyes for several days before the skin rash develops. They are contagious during this time and for four days after the rash starts.
Measles cannot be treated, but it can be prevented with the Measles, Mumps and Rubella vaccine. The CDC recommends children get two doses of MMR vaccine, starting with the first dose at 12 through 15 months of age, and the second dose at 4 through 6 years of age. Teens and adults should also be up to date on their MMR vaccination. The MMR vaccine is very safe and effective. Two doses of MMR vaccine are about 97% effective at preventing measles; one dose is about 93% effective.
Dr. Woods recommends that those who plan to travel internationally or even in the United States should:
Research their destination and review CDC travel notices on measles at the cdc.gov website.
Ensure that each person traveling in the group is protected either from laboratory confirmed immunity or has received the recommended vaccines against measles.
The CDC recommends that families traveling with infants and young children get vaccinated before any international travel. Infants 6 to 11 months old need one dose of measles vaccine. Children one year old and up need two doses. The doses should be at least 28 days apart.
Families with young infants may want to consider delaying their trips until the child is old enough to be vaccinated. The dose in 6 to 11 month olds is to protect infants who may no longer have measles antibodies transmitted from their mothers during pregnancy.
As of this time, the CDC has travel warnings related to measles outbreaks in Brazil, Israel, Japan, the Philippines, and Ukraine.
For more information on measles, visit https://www.cdc.gov/features/measles/index.html.
Two LIFE FORCE crewmembers earn national certification
Greg Taylor and Karen Mulvaney of Erlanger Health System’s LIFE FORCE Air Medical Service received their CMTE designation from AAMS.
Karen Mulvaney, MBA, RN, NRP, and Greg Taylor, NRP, FP-C were recently awarded the designation of Certified Medical Transport Executive (CMTE), by the Association of Air Medical Services (AAMS) from the Medical Transport Leadership Institute (MTLI). Mulvaney and Taylor are Clinical Base Managers with Erlanger Health System’s LIFE FORCE Air Medical Service.
The CMTE designation is an indication of Mulvaney’s and Taylor’s demonstrated skill in leadership and expertise in medical transport management. There were only 78 graduates of the 2019 MTLI program. In order to be eligible for this certification, Mulvaney and Taylor participated in a rigorous educational program over the course of two years, passed a comprehensive written examination, and completed a team project related to a timely industry challenge.
“I am extremely proud of the hard work and dedication showed by these two individuals,” said Robbie Tester, NRP, FP-C, CMTE, Vice President of Operations at Erlanger Health System. “They both have put in a lot of hours toward this achievement. This is just another example of what makes LIFE FORCE a World Class organization.”
Mulvaney and Taylor's certification is valid for three years. During the three years, they must earn 30 Management Education Units (MEUs) in order to keep this certification current and to become recertified. Mulvaney is the Clinical Base Manager at LIFE FORCE 1 located in Cleveland, Tenn. and Taylor is the Clinical Base Manager for LIFE FORCE 6 located in Andrews, N.C.
The AAMS is the only international trade association serving the entire air and ground medical transport community. The AAMS mission is to assure that every person has access to quality air medical and critical care transport by promoting the highest level of safety, commitment, service, and patient care.
Cherokee County man arrested for Weapon of Mass Destruction
,The following press release has been issued by Cherokee County Sheriff's Office. All suspects are considered innocent until proven guilty in a court of law.
Murphy, NC— Sheriff Derrick Palmer announced the May 2nd, 2019 arrest of 44-year-old Owen Gregory Dean who provided a Murphy, North Carolina address for possessing a Weapon of Mass Destruction.
In a continuing investigation, information was provided to Investigators of the Cherokee County Sheriff’s Office that Dean was in possession of blasting caps at his residence in the Ranger Community of Cherokee County, North Carolina. Further information was that Dean was currently on probation in the state of North Carolina.
Investigators teamed with the North Carolina State Bureau of Investigation (SBI), North Carolina Department of Public Safety Adult Corrections, and the Bureau of Alcohol, Tobacco and Firearms (ATF) and made a search of Dean’s residence. During the search, a blasting cap was recovered which was secured and transported from the home by SBI Bomb Technicians.
Dean was arrested and taken to the Cherokee County Detention Center where he was placed under a $15,000.00 secure bond. Dean is currently detained in the Cherokee County Detention Center and is expected to be in District Court on May 9th, 2019.
Sheriff Derrick Palmer stated, “Again this had a huge potential for disaster. Explosives must always be properly handled and stored. We appreciate all the assistance of the SBI, ATF and DPS in helping us to bring this to a safe conclusion. We continue in this investigation and ask that anyone with information contact Detective JJ Wooten or Detective Tory Shivers at 828- 837-2589 or utilize the tip line.”
To report suspicious activity and suspect violations of the law please, call 828-837-1344 or submit a tip at crime.tips@cherokeecounty-nc.gov.
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Vicki Lewis
Comedy > Family-Oriented Comedy
Comedy > Domestic Comedy
Comedy > Workplace Comedy
Comedy > Media Satire
Children's/Family > Family-Oriented Comedy
Actor: Phil Hartman
Kiki's Delivery Service (1998)
directed by Hayao Miyazaki
featuring Kirsten Dunst, Phil Hartman, Janeane Garofalo, Matthew Lawrence, Debbie Reynolds
Jingle All the Way (1996)
directed by Brian Levant
featuring Arnold Schwarzenegger, Sinbad, Phil Hartman, Rita Wilson, Robert Conrad
Greedy (1994)
directed by Jonathan Lynn
featuring Michael J. Fox, Kirk Douglas, Nancy Travis, Olivia D'Abo, Phil Hartman
Houseguest (1995)
directed by Randall Miller, Scott Senechal
featuring Sinbad, Phil Hartman, Jeffrey Jones, Kim Greist, Stan Shaw
Small Soldiers (1998)
directed by Joe Dante
featuring Kirsten Dunst, Gregory Smith, Jay Mohr, Phil Hartman, Kevin Dunn
Blind Date (1987)
directed by Blake Edwards
featuring Bruce Willis, Kim Basinger, John Larroquette, William Daniels, George Coe, Phil Hartman, Joyce Van Patten
CB4: The Movie (1993)
directed by Tamra Davis
featuring Chris Rock, Allen Payne, Deezer D, Chris Elliott, Phil Hartman
Saturday Night Live: The Best of Phil Hartman (1999)
Sgt. Bilko (1996)
featuring Steve Martin, Dan Aykroyd, Phil Hartman, Glenne Headly, Daryl Mitchell
NewsRadio: Season 03 (1996)
The Second Civil War (1997)
featuring Beau Bridges, James Coburn, Phil Hartman, Dan Hedaya, James Earl Jones
Daybreak (1993)
directed by Stephen Tolkin
featuring Phil Hartman, John Savage, Jon Seda, Moira Kelly, Cuba Gooding, Jr.
The Pee-Wee Herman Show (1982)
directed by Marty Callner
featuring Phil Hartman, Paul Reubens, John Paragon
See All from $28.10
Buster and Chauncey's Silent Night (1998)
directed by Buzz Potamkin
featuring Phil Hartman, Tom Arnold, Jim Cummings, Marie Osmond
The Crazysitter (1995)
directed by Michael McDonald
featuring Ed Begley, Jr., Nell Carter, Beverly D'Angelo, Phil Hartman, Carol Kane
Pee-Wee's Playhouse: Luau for Two (1987)
William Daniels
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Author Archives: Arthur Motta
The Haunted Whale Ship, Oct. 26
David Brownell and Lucy Bly appear as Capt. Ahab and Hetty Green at “The Haunted Whale Ship,” Saturday, Oct. 26.
Set sail on The Haunted Whale Ship, the New Bedford Whaling Museum’s family-friendly Halloween event, geared for children 12 and under and their parents on Saturday, October 26, 4:30 p.m. to 7:30 p.m. See the century-old museum in a new (dim) light and meet ghosts from New Bedford’s seafaring past. The not-too scary fun includes a costume contest, haunted scavenger hunt, arts & crafts activities, spooky stories & tours, refreshments, and more.
In partnership with members of the New Bedford Preservation Society, a few notable spirits of Old Dartmouth and New Bedford will roam museum galleries and greet visitors with tales of long-ago. Reenactors will also include museum docents, staff and high school apprentices with special apparitions of Hetty Green – “The Witch of Wall Street” – played by Lucy Bly, and of Deborah Doubleday – innkeeper during the 1778 burning of Bedford Village – played Judy Roderiques. David Brownell rises as Captain Ahab.
Tickets are required in advance: $3 for children 12 and under; $5 for all others. Call (508) 997-0046, ext. 100 or email: frontdesk@whalingmuseum.org. Children must be accompanied by an adult.
Posted in Education, Press Release, Programs, Uncategorized
Whaling History Symposium, Oct. 19-20
Posted on October 9, 2013 | Leave a comment
“Bark Stafford, Outward Bound” painted by Clifford W. Ashley in 1926 recalls the heyday of the New Bedford Port District, the focus of the 37th Whaling History Symposium, October 19-20 at the New Bedford Whaling Museum. (New Bedford Whaling Museum collection)
The New Bedford Whaling Museum is pleased to announce the program for its 37th Whaling History Symposium, to be held at the Museum on Saturday, October 19 and Sunday, October 20, 2013.
This year’s theme is the interdependence and integration of various communities and commercial interests in the New Bedford Port District and their relation to the whaling industry that was the main economic focus of the region. Michael P. Dyer, Senior Maritime Historian, will open the session with an overview history of the District and its “Outports,” the galaxy of seacoast towns lying between Cape Cod and Rhode Island that shared with New Bedford and Fairhaven the risks and prosperity of the whaling industry, and suffered together in its decline. Next up, Erik A.R. Ronnberg, Jr., one of America’s most celebrated ship modelers and a former curator at the Whaling Museum, will present “Whaleship Models: Research and Reconstruction,” describing the unique features of whaleship models and the challenges of building them, and will provide a systematic examination of their value as historical documents, sublime aesthetic byproducts of local seafaring, and relics that pay homage to a unique maritime heritage. Mr. Ronnberg will be followed by Judith N. Lund, also a former curator of the Museum, to introduce the current exhibition “The Art of the Ship Model,” which she co-curated with J. Michael Wall.
Following a break for lunch, New Bedford historian and publicist Arthur P. Motta will speak about “Lighthouses of New Bedford” and their integration into the fabric of The Life and Times of the Whaling Capital, one of the nation’s greatest seaports. Arthur has long been involved in the preservation of New Bedford’s three extant lighthouses. This will be expanded upon by Dr. Stuart M. Frank, Senior Curator Emeritus, with “Beacons and Blubber: The Amos Baker Family and four generations of whaling, lighthouses, journals, watercolors, scrimshaw, and artifact collecting,” a pictorial extravaganza that delves deep into museum collections to explore the unusual history of this exemplary family of lighthouse keepers and whaling captains. Capping the all-day plenary sessions will be Dr. Alfred H. Saulniers, economist and noted local historian, addressing “Franco Americans in the New Bedford Whale Fishery, 1790-1910,” a little-known but crucial component community of participants in the city’s great Age of Sail. To close out the day, Dr. Frank will introduce another current exhibition, “Harbor Views,” which focuses on visions of the estuary, waterfronts, and waterborne traffic by some of the most proficient and expressive local artists, from William Bradford and Albert Van Beest to L.D. Eldred and Clifford Ashley.
Scheduled for Sunday at 10:30 a.m. is an optional field excursion: a harbor tour and special close-up narrated cruise around the port’s three historic lighthouses. Tour seating is limited.
The Whaling History Symposium, first established in 1975, brings scholars, collectors, armchair historians, and interested nautical enthusiasts to New Bedford from all over the country and abroad, to share interests in maritime history, nautical lore, and the many intriguing facets of whaling heritage worldwide. This year’s Symposium focuses on the home port, whose name was “known in every seaport on the globe.”
Registration: $50 for members and $65 for non-members (includes lunch and admission to all museum galleries) by October 17. Optional Lighthouse Harbor Tour, $25 additional. To register, call the Admissions Desk: (508) 997-0046, ext. 100 or email: frontdesk@whalingmuseum.org
The Whaling History Symposium is sponsored in part by the Samuel D. Rusitzky Fund.
All Saturday Symposium events, including registration, plenary sessions, coffee break, and lunch, take place in the Jacobs Family Gallery and Cook Memorial Theater. The Sunday component is a boat trip on the Acushnet River, reserved in advance. Museum galleries are open daily to all registrants. A Symposium discount room rate is available at the New Bedford Fairfield Inn and Suites.
9:00 a.m. – Registration & coffee
10:00 a.m. – Welcome & Opening Remarks
10:15 a.m. – “The entire business of the place is the whale fishery”: Specialization and Management in the New Bedford Port District, 1789-1884. – presented by Michael P. Dyer, Senior Maritime Historian, New Bedford Whaling Museum.
11:15 a.m. – “Whaleship Models: Research and Reconstruction” – presented by Erik A. R. Ronnberg, Jr., ship model artist and historian; former Associate Curator of Maritime History at the New Bedford Whaling Museum.
12:15 p.m. – Introducing “The Art of the Ship Model” Exhibition – presented by Judith Navas Lund, Curator Emerita, New Bedford Whaling Museum.
12:30 a.m. – Luncheon, Jacobs Family Gallery.
2:00 p.m. – Lighthouses of New Bedford. – presented by Arthur P. Motta, Director, Marketing & Communications, New Bedford Whaling Museum.
3:00 p.m. – “Beacons and Blubber: The Baker Family and four generations of whaling, lighthouses, journals, watercolors, scrimshaw, and artifact collecting, 1825-1940” – presented by Stuart M. Frank, Ph.D., Senior Curator Emeritus, New Bedford Whaling Museum.
4:00 p.m – “Franco Americans in the New Bedford Whale Fishery, 1790-1910” – presented by Alfred H. Saulniers, Ph.D., Economist and Historian, New Bedford.
5:00 p.m. – Introducing the “Harbor Views” Exhibition. – presented by Stuart M. Frank.
Optional Field Trip – narrated by Arthur P. Motta: a tour of New Bedford harbor (weather/seas permitting), with a sail past Palmer Island Light (1849), Butler Flats Light Station (1898), and Clark’s Point Light (1869). Morning departure at 10:30 a.m. aboard the harbor tour boat, Acushnet, from Fisherman’s Wharf, returning in time for lunch on your own on shore. Seating is limited.
Posted in Press Release, Programs, Uncategorized
‘Following Fish’ exhibit opens Sept. 27
Marie Louise Gomes makes scallop bags at Diamond Marine Supply, one of the many diverse jobs vital to seafood processing in the commercial fishing industry. (Photo by Phil Mello)
An innovative exhibit titled Following Fish – Navigate Through the New Bedford Fishery opens Friday, September 27, 6:00 p.m. to 7:30 p.m. at the New Bedford Whaling Museum. Following Fish debuts on the eve of the port’s tenth annual Working Waterfront Festival and precedes a gala concert at 7:30 p.m. in the Cook Memorial Theater to benefit the festival’s programming. Concert tickets are available at the door for $10. The public is cordially invited to the exhibit opening; RSVP is required in advance by calling (508) 997-0046, ext. 100.
Installed in the San Francisco Room, Andrew Wilde Gallery and the Davis Observation Deck overlooking the harbor, Following Fish brings the past and present together in a poignant and dramatic way, notes María Quintero, Curatorial Fellow and the exhibit’s lead curator. “It is easy to look out across the many draggers and scallopers and imagine a similarly sized fleet 150 years ago, except with wooden hulls, masts and spars. Following Fish draws a direct line from whaling then to fishing now,” she said.
Whaling was a dangerous profession and it is no different for the commercial fisherman today. Fishing remains one of the most dangerous occupations in the country, yet the men and women of New Bedford continue to go down to the sea for fish. As a result of their great efforts and with the assistance of processing plant workers on shore, New Bedford has been the nation’s highest grossing fishing port for 13 consecutive years.
Through an innovative design approach, Following Fish will be expanded upon over the course of the next few years. With the input of an advisory panel led by highly respected leaders in the field such as Drs. Brian Rothschild and Kevin Stokesbury, the museum’s curators will open up the exhibit development process to the public. Visitors can participate in interactive elements and share their opinions online as they navigate the fascinating, complex and arduous voyage to bring seafood from the ocean to the dinner table.
In addition to being an engaging visual experience, the exhibit aims to test new educational approaches for younger audiences while addressing many of the larger complex and vexing questions that envelope the industry today.
Featured are new acquisitions by contemporary artists including paintings by Dora Atwater Millikin, a 40” long model of the dragger Nobska by Westport model maker Bruce Gifford and the outdoor installation of ceramic fish by Nancy Train Smith. Extraordinary wood carvings by Leander Plummer (1857-1914) are juxtaposed with contemporary photography by Phil Mello and accompanied by oral histories with fishermen provided by Laura Orleans and the Working Waterfront Festival Committee.
Following Fish is sponsored by the William M. Wood Foundation. Tweet the exhibit with hashtag #FollowingFish_NBWM
Posted in Education, Exhibition, Press Release
Tagged Fishing
The Old New Bedford Port District is the focus
The 37th Whaling History Symposium, to be held at the Museum on Saturday, October 19 and Sunday, October 20, 2013.
This year’s theme is the interdependence and integration of various communities and commercial interests in the New Bedford Port District and their relation to the whaling industry that was the main economic focus of the region. Maritime curator Michael Dyer will open the session with an overview history of “The New Bedford Outports,” the galaxy of seacoast towns lying between Cape Cod and Rhode Island that shared with New Bedford and Fairhaven the risks and prosperity of the whaling industry, and suffered together in its decline. Next up, Erik A.R. Ronnberg, Jr., one of America’s most celebrated ship modelers and a former curator at the Whaling Museum, will present “Whaleship Models: Research and Reconstruction,” describing the unique features of whaleship models and the challenges of building tem, and will provide a systematic examination of their value as historical documents, sublime aesthetic byproducts of local seafaring, and relics that pay homage to a unique maritime heritage. Mr. Ronnberg will be followed by Judith N. Lund, also a former curator of the Museum, to introduce the current exhibition “The Art of the Ship Model,” which she co-curated with J. Michael Wall.
Following a break for lunch, New Bedford historian, lighthouse preservationist and publicist Arthur Motta will speak about “Lighthouses of New Bedford” and their integration into the fabric of The Life and Times of the Whaling Capital, one of the nation’s greatest seaports. This will be expanded upon by Dr. Stuart M. Frank, Senior Curator Emeritus, on “Beacons and Blubber: The Amos Baker Family and four generations of whaling, lighthouses, journals, watercolors, scrimshaw, and artifact collecting,” a pictorial extravaganza that delves deep into museum collections to explore the unusual history of this exemplary family of lighthouse keepers and whaling captains. Capping the all-day plenary sessions will be the noted local historian Dr. Alfred Saulniers, addressing “Franco Americans in the New Bedford Whale Fishery, 1790-1910,” a little-known but crucial component community of participants in the city’s great Age of Sail. To close out the day, Dr. Frank will introduce another current exhibition, “Harbor Views,” which focuses on visions of the estuary, waterfronts, and waterborne traffic by some of the most proficient and expressive local artists, from William Bradford and Albert Van Beest to L.D. Eldred and Clifford Ashley.
Scheduled for Sunday at 10:00 a.m. is an optional field-excursion: a waterborne harbor tour and special close-up narrated cruise around the port’s three historic lighthouses.
The Whaling History Symposium, first established in 1975, brings scholars, collectors, armchair historians, and interested nautical enthusiasts to New Bedford from all over the country and abroad, to share interests in maritime history, nautical lore, and the many intriguing facets of whaling heritage worldwide. This time around, our own Home Port is the focus which, backed by sumptuous new exhibitions at the Museum, we find timely and compelling.
Registration: $50 for members and $65 for non-members (includes lunch and admission to all museum galleries) by October 15. Optional Lighthouse Harbor Tour, $10 additional. To register, call Pam Lowe, (508) 997-0046, ext. 100 or email: frontdesk@whalingmuseum.org
The Whaling History Symposium is made possible in part by the Samuel D. Rusitzky Fund.
Twitter hashtag: #WhalingHistorySymp37
Posted in Press Release, Programs
Hon. Armand Fernandes, Jr.
The Honorable Armand Fernandes, Jr. was elected 26th Chair of the Board of Trustees of the Old Dartmouth Historical Society – New Bedford Whaling Museum at the 110th Annual Meeting of the Society on May 24, 2013, held at the museum. Incoming trustees to the 31-member board for the term 2013-2016 include James G. DeMello, Llewellyn Howland III, Joaquim Livramento, Hon. Phillip Rapoza, Maryellen Shachoy, and Gurdon B. Wattles.
The Honorable Armand Fernandes, Jr., a New Bedford native, is a retired Associate Justice of the Massachusetts Trial Court. His paternal grandparents emigrated from the Vila Real province in northern Portugal. His mother, age 97, is a native of Madeira. A New Bedford High School Gridiron Hall of Famer, Armand attended Lehigh University where he met his wife, Patricia. After Lehigh, he attended Suffolk University Law School where he received his law degree. They have four children – all Lehigh alumni, and eight grandchildren.
Prior to his appointment to the bench, Judge Fernandes maintained a successful private law practice engaging in many jury and non-jury trials in the Federal and State Courts.
Spanning many years, his civil and criminal practice dealt with several high profile cases, some of which drew national attention. During this time he also served as Assistant District Attorney for the Southern District, Assistant City Solicitor, City Solicitor for the City of New Bedford, and legal advisor to the New Bedford Police Department. He has served on several Massachusetts Bar Association committees and lectured at continuing legal education programs.
Armand was introduced years ago to the Whaling Museum by friend and trustee, the Hon. D. Lloyd Macdonald and has served as its Clerk. His motivation in serving as Chair continues a longstanding commitment to public service. “Our region played a critical role in the growth of America – from whaling, to the Underground Railroad, to the textile era and the fishing industry. Not enough of its contributions are taught in schools and our job, in part, reveals these connections, which can help people grasp the potentiality of the future,” he said.
A resident of Dartmouth, James G. DeMello is a graduate of Northeastern University and the Wharton School of Business at Pennsylvania State University. He is the former CEO of Acushnet Company and the former owner and President/CEO of Acushnet Rubber Company. Active in the community, he is an advisory board member of Saint Luke’s Hospital, Polyneer, Inc., the University of Massachusetts, and Portuguese United for Education, Inc.
Llewellyn “Louie” Howland III returns to the board for his fourth term. Long-time chair of the Scholarship and Publications Committee and member of the Collections Committee, he has overseen many museum publications. A resident of Jamaica Plain, he is proprietor of Howland and Company, an antiquarian bookseller and he has written and lectured extensively on maritime history and art.
Joaquim “Jack” Livramento, a New Bedford native, received his master’s degree from Southeastern Massachusetts University and worked as a chemist at Woods Hole Oceanographic Institute and Springborn Laboratories. He was elected to the New Bedford School Committee in 2011.
The Honorable Phillip Rapoza is the Chief Justice of the Massachusetts Appeals Court. He was appointed to that position in 2006 after 15 years of judicial service on the District Court, Superior Court, and Appeals Court. Chief Justice Rapoza is active in various international justice endeavors. In 2002, the President of Portugal bestowed on him the rank of Commander in the Order of Prince Henry the Navigator for “promoting closer relations between the judicial systems of our two countries.” He has led international justice efforts and served on UN-backed war crimes tribunals. He currently serves as President of the International Penal and Penitentiary Foundation, headquartered in Switzerland. A Dartmouth native, he graduated magna cum laude from Yale College and received his law degree from Cornell Law School.
A resident of Marion, Maryellen Sullivan Shachoy graduated from Marymount College and attended Westfield College University of London, the London School of Economics, and Harvard University. Maryellen managed volunteers and coordinated special events at Massachusetts General Hospital and WGBH. She also served as Finance Director for the Massachusetts Democratic Party and the Dukakis for President Campaign. She has served on the Board of Directors for the League of Women Voters and American Cancer Society and volunteers for the United Way, WGBH/Channel 2, and St. Rita’s Church in Marion. Mrs. Shachoy is also a member of the Beverly Yacht Club, New York Yacht Club and The Bay Club.
Returning to the board after two terms as Second Vice-Chair, Gurdon B. Wattles is an ardent champion of the museum. During his career, Gurdon served as President of the former American Manufacturing Company and Safety Railway Service Corporation and was a director of the former Eltra Corporation. He has frequently acted as a catalyst to bring important Museum projects and initiatives to bear, specifically the Wattles Gallery, the Apprenticeship Program, and the Education Center and Research Library. Gurdon serves on the boards of the Newark Museum (NJ), Audubon Society of RI, and the Sea Research Foundation including Mystic Aquarium, the Ocean Exploration Center and Jason Learning under Dr. Robert Ballard.
Outgoing chair, John N. Garfield, Jr., noted, “The stars have been in alignment these past four years. Our museum has grown in stature, and prospered. Our depth of collections, scholarship, exhibitions, education and outreach has grown. Congratulations are due to our entire museum community for these remarkable years.”
In his inaugural remarks as chair, Judge Fernandes said, “We will continue to be the best of what we’ve been, and to cultivate our role as the region’s cultural nexus. I look forward also to the Museum seizing the Digital Age; this will extend our presence worldwide just as our whaleships once did. Education is the great equalizer; it’s my hope we will expand our Apprenticeship Program and see our apprentices through to higher achievements. And, finally, reuniting the Research Library and a state-of-the-art Education Center with the museum’s main campus is a big goal, but it’s now within our reach.”
Officers for the 2013–2014 term: Hon. Armand Fernandes, Jr., Chair; George B. Mock III, First Vice Chair; Lucile P. Hicks, Second Vice Chair; Joseph E. McDonough, Treasurer; Donald S. Rice, Assistant Treasurer; Carol Taylor, Clerk.
Board of Trustees: Dr. Patricia L. Andrade, Charles Bascom, Nathaniel Bickford, Mary Jean Blasdale, William do Carmo, James G. DeMello, Roy Enoksen, Michelle N. Hantman, Edward M. Howland II, Llewellyn Howland III, Lawrence S. Huntington, Patricia Jayson, Keith Kauppila, David N. Kelley II, Elizabeth Kellogg, Jaoquim Livramento, Hon. D. Lloyd Macdonald, Eugene Monteiro, Barbara Moss, Hon. Phillip Rapoza, Jeffrey L. Raymon, Maryellen Shachoy, Hardwick Simmons, Gurdon B. Wattles and Harvey J. Wolkoff.
Tagged Old Dartmouth Historical Society
‘Arctic Visions’ exhibit opens April 26
Michael A. Lapides, curator of ‘Arctic Visions’ adjusts a 19th century model of a Umiak (skin boat) with a photomural of the Sermitsialik Glacier in the background, taken during Bradford’s 1869 voyage to Greenland. (photo: NBWM)
A major new exhibit titled Arctic Visions – Away then Floats the Ice-Island opens to the public with an evening of free activities for the entire family, including ice sculpting, performance art, Magic Lantern show, and a gala reception on Friday, April 26 from 5:00 p.m. to 8:00 p.m. at the New Bedford Whaling Museum.
Using the rich Arctic and ethnographic collections of the museum and through partnerships with other institutions and individuals, Arctic Visions explores the intersections between art, science and exploration through the work of Fairhaven artist William Bradford (1823-1892). Highlights of the exhibit include an unparalleled collection of Bradford’s Arctic paintings and photographs taken during his 1869 expedition to Greenland, which he later incorporated into a massive leather-bound elephant folio, entitled The Arctic Regions – Illustrated with Photographs Taken on an Art Expedition. The exhibit’s title, Away then Floats the Ice-Island is drawn from the text of this core artifact in the exhibit, which was published in London in 1873 and principally sponsored by Queen Victoria. The extremely rare volume is being republished by David R. Godine, Inc. in association with the New Bedford Whaling Museum and released in conjunction with the exhibit opening in the Wattles Family Gallery. A book signing will take place in the Jacobs Family Gallery.
Several activities throughout the museum are scheduled as part of the opening, including ice sculpting throughout the day on the museum plaza by Thomas Brown; performance art by Drew Denny and Friends on the Lagoda at 5:30 p.m. and 6:00 p.m.; Arctic Visions Opening Ceremonies in the Jacobs Family Gallery at 6:30 p.m.; American Magic Lantern Theater show in the Cook Memorial Theater at 7:15 p.m.; and Artists-in-Residence, Zaria Forman and Lisa Lebofsky at work in the Jacobs Family Gallery.
Admission to the museum is free from 5:00 p.m. to 8:00 p.m., R.S.V.P. by calling (508) 997-0046 ext. 100.
Opening concurrently in the museum’s Centre Street Gallery, is an exhibit titled, Following the Panther – The Arctic Photographs of Rena Bass Forman. The exhibit features the work of artist and photographer, Rena Bass Forman (1954-2011), who traveled extensively in search of transformational landscapes and light; it includes a selection of prints taken from her 2006 trip to Greenland, during which she retraced a segment of Bradford’s 1869 voyage aboard the ship, Panther.
Zaria Forman, Rena’s daughter, along with Lisa Lebofsky, will participate in the museum’s Artists-in-Residence Program for one month beginning with the exhibit opening. They will be creating art inspired in part by Bradford’s voyage and the public is invited to meet and speak with the artists while they are at work in the gallery.
Bradford’s 1873 book, now republished and reformatted as a 200-page hardcover will be available for $49.95 (plus tax) at the opening. It may also be reserved by calling the Museum Store: (508) 997-0046 ext. 127.
Taken together, the exhibit and the book reveal human impact on and understanding of the environment. Michael A. Lapides, Director of Digital Initiatives and curator of Arctic Visions noted, “Bradford’s work includes the use of photography, to serve his painting, and his magnificent book “Arctic Regions,” republished for the first time, serve as a poignant prelude to the rapidly changing Arctic landscape.” April 30th marks the 190th anniversary of Bradford’s birth.
Arctic Visions, related programming and the republication of Bradford’s book is generously underwritten by Bruce A. and Karen E. Wilburn, in honor of New Bedford Whaling Museum Director Emeritus, Richard C. Kugler. A recognized authority on the artist, Kugler’s 25-year tenure included building the museum’s expansive Bradford collection.
Also opening simultaneously at the New Bedford Art Museum City Gallery, a related exhibit titled The Frigid Zone: William Bradford’s Arctic Studies, includes works by Bradford from the collection of the New Bedford Free Public Library.
Posted in Collections, Exhibition, Press Release
Scrimshaw Weekend, May 17-19
Crimper with serpent motif made of sperm whale ivory, circa 1840s-50s, New Bedford Whaling Museum.
(Photo: Richard Donnelly)
The 24th annual Scrimshaw Weekend takes place May 17, 18, and 19. This year’s special events are a classic swap meet and Nautical Antiques Show on Friday afternoon, and an optional fieldtrip “behind the scenes” to Mystic Seaport on the Sunday. Between times, sessions held all day on Saturday will feature illustrated presentations on the origins and history of scrimshaw, the identification and connoisseurship of masterworks, tips on collecting, and research on prices and market trends, all provided by experts gathered from across the nation — followed by a cash bar reception, gala banquet, and evening program.
The New Bedford Whaling Museum is the scrimshaw capital of the world, and the annual Scrimshaw Weekend is the world’s only forum devoted to the indigenous shipboard occupational art of whalers in the Age of Sail. Founded in 1989, the gala event attracts collectors, curators, folk art enthusiasts, amateur historians, antiques dealers, and others from coast to coast, who gather to share their enjoyment of this distinctive and beautiful art form.
This year’s program is particularly compelling. It turns out that some of the works hitherto attributed to the most famous of all whaleman artists, Edward Burdett of Nantucket, may actually have been produced by someone else — and an Englishman at that. So like some of the great works previously thought to have been painted by Rembrandt, some scrimshaw attributions have now become controversial. Collector and scrimshaw historian Judge Paul Vardeman of Kansas City, Mo., will produce the evidence and make the surprising case for “The Two Burdetts: New Perspectives on the Genesis of Pictorial Scrimshaw.”
In altogether different kinds of surveys, antiques sleuth Richard Donnelly of Barrington, R.I., will reveal the hitherto hidden identity of the great so-called Mechanic Artisan; scrimshaw artist Ryan Cooper of Yarmouth, on Cape Cod, will speak about “The Tabua Gift of a Fiji Chief in the 1830s,” back-to-back with “Tabua and Palaoa: Royal Scrimshaw Collectors in Nineteenth-Century Polynesia” by Dr. Mary Malloy of the Sea Education Association and Harvard University.
Fred Calabretta of Mystic Seaport will address the scrimshaw of George Comer, a celebrated New Bedford whaling captain who was trained in field-collecting techniques by Franz Boas, collected artifacts for natural history museums, and lived among the Inuit in the Canadian Arctic.
There will also be reports on new insights into the lives, careers, and productions of other notable scrimshaw artists, the annual Market Report by Andrew Jacobson of Ipswich, Mass., the ad hoc exhibition of scrimshaw consigned to auction later in 2013, and the launch of a new book entitled Scrimshaw and Provenance, capped off by a profusely illustrated presentation of “Scrimshaw Treasures at Mystic Seaport” by Dr. Stuart M. Frank, Senior Curator Emeritus of the Whaling Museum, author of Ingenious Contrivances, Curiously Carved, and host of the weekend event since 1989.
The Sunday fieldtrip will be hosted by Dr. Frank, together with scrimshaw historian Michael Gerstein and Paul O’Pecko of Mystic Seaport.
“This is one of my all-time favorite events at the Museum,” Stuart Frank commented. “The folks who attend are so interested, so companionable, and so welcoming of newcomers — with a big meal and lots of merriment in the middle — that it sometimes seems like what an ideal family Thanksgiving is supposed to be. It’s great fun and I always learn a lot.” The people seem to agree: participation is truly national, and in recent years friends made at the Scrimshaw Weekend have been exchanging off-season visits to one another in New England, California, New York, Illinois, Pennsylvania, Colorado, and elsewhere.
The fourth annual Nautical Antiques Show kicks off the weekend’s activities on Friday, May 17, from 12:00 p.m. to 5:00 p.m. featuring for sale high quality marine antiques including scrimshaw, nautical instruments and tools, whaling logbooks, ship models, photos, paintings, prints, New Bedford memorabilia, and more in the Jacobs Family Gallery. Admission to the Nautical Antiques Show is included in Scrimshaw Weekend tuition; $5 for the general public, or free with museum admission or membership.
Scrimshaw Weekend tuition for the Friday and Saturday sessions, including Nautical Antiques Show, buffet lunch, sumptuous Saturday evening dinner & program, and admission to all open galleries & exhibitions at the Museum is $335 ($370 after May 1); $295 for Museum members ($330 after May 1). Tickets to Saturday’s banquet only may be purchased for $75 each. Call to reserve seats for the optional fieldtrip to Mystic on Sunday, May 19.
For more information or to register, please contact visitor services at (508) 997-0046, ext. 100 or email: frontdesk@whalingmuseum.org.
Special hotel room rates are available for Scrimshaw Weekend attendees. Call for details: Fairfield Inn and Suites New Bedford by Marriott, 185 MacArthur Drive, New Bedford, MA 02740 (Tel. 774.634.2000), and Hampton Inn New Bedford/Fairhaven, 1 Hampton Way, Fairhaven, MA 02719 (Tel. 508.990.8500).
Full scholarships are available to university-level students, courtesy of Ronald Bourgeault and Northeast Auctions of Portsmouth, New Hampshire. The New Bedford Whaling Museum is grateful to Northeast Auctions and the Maine Antique Digest for their generous support of what promises to be another great event.
Posted in Collections
Tagged Scrimshaw Weekend
The Art of the Ship Model, Feb. 28
R. Michael Wall and Judy Lund co-curate The Art of the Ship Model.
The Art of the Ship Model, a comprehensive new exhibit opens with a members’ reception and lecture on Thursday, February 28 at 6:00 p.m. at the New Bedford Whaling Museum. The exhibit opens to the public on March 1.
Organized by R. Michael Wall, proprietor of the American Marine Model Gallery in Gloucester, Mass., and Judith Lund, former curator of the museum, the exhibit features a wide range of models selected to depict ensembles of New Bedford area yachting, American whaleboats, vintage half hulls, ethnological northwest (Arctic) small craft, and whaling vessels from the age of sail to modern catcher boats. Examples include early 19th century models selected from the collections of the Old Dartmouth Historical Society, the Kendall Whaling Museum and some acquired on loan. Many of the models have not been seen in years.
A recognized authority, Wall has spent 35 years researching, assessing and brokering ship models. He brings a discerning eye to the exhibit, assembling a selection of works that demonstrate the artistry of the builders. At 7:00 p.m. he will give an illustrated talk titled The Art of the Ship Model: Collections of the Past, Present and Future in the Cook Memorial Theater, the opening lecture of the 2013 Sailors’ Series. The lecture and reception are free for members and $20 for non-members. Museum memberships are available at the door.
Sponsored by the Kenneth T. & Mildred S. Gammons Foundation, the exhibit will enable a retrospective evaluation of ship models: what they represent, their purpose, a chronological review of their naval architectural design, as well as the ethnology or cultural relationships they reveal.
Just as five marine painters can independently approach the subject of capturing a particular vessel’s characteristics via the craft of drawing and creative application of paint, so too could five different marine model artists provide their models with equivalent craft and unique artistry. Works by notable professional modelers such as Erik Ronnberg, Jr., Michael Costagliola, Roger Hambidge and many others will exemplify this creative aspect.
The show will guide the visitor through ways to look at ship models from this artistic perspective, as well as how to identify their merits in relationship to recognized standards of “museum quality” craftsmanship. Such standards are based upon a consensus of construction specifications developed by the Smithsonian Institution, The Mariners’ Museum, and Mystic Seaport Museum as published in 1980. This publication, titled “Ship Model Classification Guidelines,” provides both the model artist and the collector with ways to analyze such pieces. Additionally, the exhibit will discuss how some of the models were made, their research or lack thereof, their often creative presentation, all of which will convey a new sense of connoisseurship to the viewer.
Maya textiles exhibit and local weaving demo, March 2
Weaving Stories, Weaving Lives: Maya Textiles from Guatemala and New Bedford will be on exhibit from February 18 through April 7 at the New Bedford Whaling Museum in partnership with the Haffenreffer Museum of Anthropology at Brown University.
Maya weaving tells stories. It is rooted in tradition, and alive today. The exhibit features historic garments from Guatemala, and garments being made today in New Bedford by Maya weavers using their traditional back-strap loom. Join in this celebration of a new chapter in New Bedford’s long tradition of textile manufacturing. Now through April admission to the Whaling Museum is free to those who live in New Bedford, made possible by a grant from BayCoast Bank.
On Saturday March 2nd at 2:00 p.m. see local Maya weavers use the back-strap loom to create beautiful textiles of personal expression. During school vacation week (February 19-22), bring your family to enjoy Maya textile related crafts and other activities offered at no cost from 10:00 a.m. to 12:00 p.m. Tweet the exhibit at #weavinglives.
Maya textiles from the Haffenreffer Museum of Anthropology (Brown University) and the weaving collective Oxib’B’atz (New Bedford) celebrate the artistry of Maya weaving, a storytelling practice rooted in tradition that remains an essential form of expression to this day. Anthropologist Margot Blum Schevill recently donated her extensive textile collection, gathered during the 1970s, to the Haffenreffer Museum. Locally, Oxib’B’atz continues weaving using the traditional back-strap loom.
Co-curated by Anna Ghublikian and María D. Quintero, the exhibit looks at historic and contemporary garments, which reflect a new understanding about the role of textile manufacturing in the history of New Bedford and those who have made it their home.
Exhibición de textiles maya presenta una tradicion artistica con una demostración del tejido el 2 de marzo
Tejiendo historias, Tejiendo Vidas: Textiles Maya de Guatemala y New Bedford estará expuesto de 18 de febrero hasta el 7 de abril en el New Bedford Whaling Museum en asociación con el Museo Haffenreffer de Antropología en Brown University.
El tejido Maya comparte historias. Está arraigado en tradición, y continua vivo hoy. Vea vestuarios históricos de Guatemala, y textiles hechos hoy en New Bedford por tejedores Maya que mantienen sus prácticas culturales. Venga a celebrar este nuevo capítulo en la tradición larga de la fabricación de textil en New Bedford. Desde hoy hasta el fin de Abril el New Bedford Whaling Museum es gratis para los que viven en New Bedford, hecho posible por un subsidio de BayCoast Bank.
El sábado 2 de marzo a las 2:00 de la tarde vengan a ver tejedores locales maya tejer en la foma tradicional para crear hermosos textiles de expresión personal. Durante la semana de vacaiones escolares (Febrero19-22), traiga a su familia para disfrutar de actividades relacionados a los tejidos maya de las 10:00 de la mañana a 12:00 de la tarde in costo alguno.
Los tejidos maya del Haffenreffer Museum of Anthropology (Brown University) y tejidos del collectivo Oxib’B’atz (New Bedford) celebrarán la creatividad artistica del tejido maya, una práctica narrativa arraigada en tradición que persiste como una forma esencial de expresión hasta este día. Recientemente, antropóloga Margot Blum Schevill donó los tejidos que colecto extensivamante desde los 1970s a el Haffenreffer Museum of Anthropology. Localmente, Oxib’B’atz continua la práctica cultural del tejido maya,
Ésta exhibición, desarrollada por Anna Ghublikian y María D. Quintero, presenta vestuarios históricos y contemporáneos para reflejar una nueva comprensión de la fabricación de textil en la historia de New Bedford y la gente que lo habita.
Mundialmente, el New Bedford Whaling Museum es el mayor de los museos completamente dedicados a la historia global de ballenas, la pesca de ballenas y la historia cultural de la región. Como la piedra angular del New Bedford Whaling National Historical Park, el Museo se encuentra en 18 Johnny Cake Hill en el corazón del centro histórico de la ciudad. Para un calendario completo de acontecimientos, visite el sito de web del museo: http://www.whalingmuseum.org.
El New Bedford Whaling Museum estará abierto de martes a sábados de 9am a 4pm y los domingos de 11am a 4pm.
Posted in Exhibition, Press Release, Uncategorized
Chocolate Primer, Feb. 9
A Chocolate Primer will mix sweet history and colonial cocoa sampling, Feb. 9
Impress your Valentine with your knowledge of chocolate at a Pre-Valentine’s Day Chocolate Primer, on Saturday, February 9 from 10:00 a.m. to 2:00 p.m. The free public event features talks by two chocolate historians and sampling of authentic colonial chocolate beverage recipes in the Jacobs Family Gallery.
Chocolate became a highly regarded addition to ship’s fare on whaling and merchant vessels according to Chocolate: History Culture and Heritage, a definitive 1000-page reference on chocolate and its development as a global industry. Two of the book’s contributing authors will talk in the Cook Memorial Theater. The book is available in the Museum store.
Christopher Kelly will present “Chocolate at Sea: Use Aboard Whaling and Merchant Ships in the 19th Century” at 11:00 a.m. in the Cook Memorial Theater.
Timothy D. Walker, Ph.D. will present “A History of Chocolate in early New England: Where does cocoa come from and how was it made?” at 1:00 p.m. in the theater.
Christopher Kelly is a writer musician, and filmmaker. A graduate of UMass Dartmouth’s History program, he conducted research on the use of chocolate aboard nineteenth century New Bedford whaling voyages.
Dr. Walker is an Associate Professor of History, University of Massachusetts Dartmouth, where he is also the Fulbright Program Advisor for faculty and students. He has served as Associate Director of the Center for Portuguese Studies and Culture, is a member of the graduate faculty of the Department of Portuguese Studies, and is an Affiliated Researcher of the Centro de História de Além-Mar (CHAM), Universidade Nova de Lisboa, Portugal. A New Bedford resident, Dr. Walker is a National Endowment for the Humanities Fellow.
The program is sponsored by American Heritage Chocolate® – part of the historic division of Mars, Incorporated – which manufactures chocolate products using authentic colonial recipes made only from ingredients available during the 18th century, such as cinnamon, nutmeg, chili pepper, orange and vanilla. American Heritage Chocolate products will also be available for sale, with demonstrations and free samplings at 10:00 a.m. and noon.
Admission is free to the Pre-Valentine’s Day Chocolate Primer. Children must be accompanied by an adult. Regular admission rates apply to the Museum galleries.
Tagged Mars Incorporated, Timothy D. Walker, Wiley
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NY May Require Feminine Hygiene Products To List Ingredients
(Photo by Joe Raedle/Getty Images)
ALBANY, N.Y. (AP) — New York state could soon become the first state to require ingredient labels on feminine hygiene products under legislation awaiting action by the state's governor.
The measure, which passed the Legislature last week, aims to inform consumers about allergens, fragrances, synthetic materials and potentially hazardous chemicals in a product used by millions of New York women every day.
Supporters hope other states follow New York, or that manufacturers choose to alter their packaging nationwide rather than create specific packaging for products sold in New York in order to comply.
"No one should have to worry that their period products will cause harm to their health or future fertility," said Amber Garcia, executive director of Women's Voices for the Earth, an environmental and health organization headquartered in Missoula, Montana.
Manufacturers, who could have to create new state-specific packaging to comply with the proposal, argue their products are safe and held to rigorous safety standards, since they are classified as medical devices by the Food and Drug Administration.
Jane Wishneff, executive director for the Arlington, Virginia-based Center for Baby and Adult Hygiene Products, noted that many manufacturers already post information about ingredients online and must follow federal rules requiring safety instructions and warnings on labels.
"Additional ingredient information could create confusion for consumers and distract from key safety information," she said in an emailed statement.
Feminine hygiene products often contain a blend of cotton and rayon, along with dyes and non-woven fabrics made from "high molecular weight polymers" with a long record of safety, according to information from Wishneff's organization.
American women spend more than $3 billion on the products each year.
Lawmakers who pushed for the bill don't buy the industry's arguments, noting that other kinds of personal care products already come with ingredients listed on the labels, such as toothpaste, shampoo, deodorants and makeup.
"It's a consumer's right to know what is in a product," the bill's Assembly sponsor, Manhattan Democrat Linda Rosenthal told The Associated Press Wednesday. "What's in a product that I'm putting in my most private areas? What are they hiding? What don't they want people to know?"
Cuomo has not yet weighed in on the bill. His office said it will be reviewed before Cuomo decides whether to sign it into law.
Filed Under: feminine hygiene products
Categories: Associated Press, New York News
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Siloam expansion gets shot in the arm from Buhlers
Scott BilleckMore from Scott Billeck
Updated: February 12, 2018 3:16 PM CDT
John and Bonnie Buhler smile as they listen to Siloam Mission CEO Jim Bell talk about breaking ground on a new 50-bed building at the homeless shelter. The Buhler's donated $3 million toward the $19 million project, the largest single donation in Siloam's 30-year history. Scott Billeck/Winnipeg Sun
They are three-quarters of the way there, and now Winnipeg’s largest homeless shelter is looking to the public to help them finishing funding 50 new beds for the city’s disenfranchised.
Siloam launched a $19 million capital campaign called “Make Room” last year with the goal of improving its services.
Siloam Mission already has commitments for $14.2 million of the needed $19 million, including investments by local foundations, philanthropists and all three levels of government.
They’re looking to the public to help fund the remaining $4.8 million.
Siloam CEO Jim Bell said every year the shelter sees the numbers they help grow.
“We have reached the limits of our ability to help with our current resources,” Bell said, noting that Siloam is stepping out in faith by breaking ground, knowing the generosity of Manitobans will come through.
A large donation — $3 million to be exact — came in from Bonnie and John Buhler, the single largest donation in Siloam’s 30-year history.
“I have trouble find words for that significant donation,” Siloam CEO Jim Bell said. “That $3 million allows us to stand here today.”
Bonnie Buhler said if there was a way for them to help, they wanted to be able to do so.
“We have driven by Siloam for years and seen all the homeless people standing outside waiting in line for meals, always wish there was something we could do,” Bonnie said. “Financially, we weren’t in the position at that time to do that. Over the years, we’ve been able to… for us it was like a no-brainer.”
The new building will be called Buhler Centre.
Phase 1 of the project included a new 400-seat dining area equipped with a new kitchen at 303 Stanley Avenue for the shelter’s growing needs in feeding Winnipeg’s homeless.
Phase 2, which broke ground on Monday, will see the construction of a two-storey building that will be linked up with existing campus and will be fitted with 50 new beds, with 33 dedicated to women.
On top of that, more space will be afforded for Siloam’s health services, mental health supports and volunteer resource areas.
Siloam currently offers 110 beds at 300 Princess Street.
“The bricks and mortar are important… but what’s bigger is that it gives us an opportunity to now rebuild lives and restore dignity,” Bell said.
Bell said even with its current 110 beds, they’re turning away people on a nightly basis.
“The need is not going away, so we need to provide more safe space on a daily basis,” Bell said.
The province is kicking in $3 million, which includes $2 million of provincial funding through Manitoba Housing and $1 million through the federal-provincial Investment in Affordable Housing (IAH) agreement. The city, meanwhile, as the administrator for the federal government’s Homelessness Partnering Strategy (HPS), has contributed a total of $1,328,712 toward Siloam Mission’s expansion project.
sbilleck@postmedia.com
Twitter: @scottbilleck
Siloam Mission
Hilltop Resort music festival a warm-up for Folk Fest
GIBBONS: Canada Day isn't what it used to be to Canadians
HAL’S HEADLINES: How low should we go?
HAL’S HEADLINES: What's your election issue?
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Teacher-Deputy Is Accused Of Sexual Contact With Boy
WOODBINE — A Ware County High School teacher and part-time Pierce County deputy has been arrested by the Camden County Sheriff’s Department on allegations he had inappropriate sexual contact with a 16-year-old Camden County boy Tuesday at a park in Woodbine.
Tracy Wayne Crosby, 42, of Highland Drive, Waycross, was arrested Wednesday and was in the Camden County jail.
Suspicious, the teen’s mother found Crosby and her son engaged in an act of sodomy at Waterfront Park on the St. Marys River and alerted authorities, according to a press release from the Camden County sheriff’s office.
Crosby previously worked as an officer with the Waycross Police Department and the Ware County Sheriff’s Department and was working for the Pierce County Sheriff’s Department until news broke about his arrest Wednesday.
Waycross and Ware have launched a joint local investigation aimed at discovering whether Crosby has in the past victimized local youth.
It is not known what courses or grade levels Crosby teaches at Ware High. Ware County schools superintendent Jim LeBrun, who placed Crosby on administrative leave, announced Thursday that the school district is cooperating with those investigating the allegations.
Camden deputies were dispatched to Woodbine’s Waterfront Park regarding an incident involving a juvenile, according to the release from Camden County Officer Larry Bruce.
Deputies met the mother of the 16-year-old who explained that her son had left their residence and would not tell her where he was going. Investigating, she learned the boy was picked up at an unspecified location by Crosby, who then drove the juvenile to Waterfront Park, the Camden authorities said.
The boy’s mother spotted Crosby’s vehicle at the park and discovered Crosby having sex with her son, the release noted.
“Deputies called for investigators to come to the scene and upon further investigation it was determined that Crosby had solicited the juvenile for an act of sodomy,” Camden officers said.
The case is still an active investigation and further charges may be pending, officials said.
Pierce Sheriff Ramsey Bennett said Thursday that Crosby, who was a part-time deputy on his staff, was relieved of his duties there at 5 a.m. Wednesday after he learned of the incident.
LeBrun issued the following statement: “A Ware County School System teacher has been placed on administrative leave based on allegations of inappropriate conduct. The school district is fully cooperating with all law enforcement agencies and the Professional Standards Commission. No further information will be available until the police investigation and the district investigation have been completed.”
Ware County Sheriff Randy Royal and Waycross Police Chief Tony Tanner released a joint statement Thursday evening taking special note that they are hopeful that there are no victims in Waycross-Ware, adding they will be investigating fully:
“On Tuesday, Ware County Sheriff Randy Royal was contacted by Camden County law enforcement officials and informed that a Ware County teacher named Tracy Wayne Crosby, 42 years old, of the 900 block of Highland Drive in Ware County, had been found in the company of a 16-year-old male juvenile and had apparently engaged in inappropriate activity with him.
“It was also known to Waycross-Ware County law enforcement that Crosby was a part-time peace officer with a nearby jurisdiction (Pierce County).
“The Ware County Sheriff’s Office and Waycross Police Department are jointly taking investigative action to learn more about Crosby’s activity in Ware County. While both agencies remain hopeful that no victims exist in Ware County, both agencies are prepared for such eventuality.”
Royal said no further information will be released until all avenues have been exhausted and the investigation has been completed.
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Making a difference since 1923 . . .
Special Activity Groups
Zip Code Groups
Arlington Committee
International Spouses
JAFOWL
Air Force officers' Spouses' Club Of Washington, Dc Membership
1950 AFOWC Officers
And Today . . .
Yesterday . . .
The Air Force Officers’ Spouses’ Club was formed on May 25, 1923, making it the first Air Force club of its kind. Mrs. Mason Patrick, wife of the Chief of the Air Service invited fifty “flapper” wives of young pilots into her home and they organized “The Air Service Club.”
Their Board of Governors consisted of three elected officers and three committee chairmen: membership, hospitality and entertainment.
They continued to act as a social club until 1940, when under the leadership of Mrs. “Hap” Arnold, they decided to invest more time volunteering to meet the needs of the “Air Corps Aid Society.” The club’s name was eventually changed to the Air Force Officers’ Wives’ of Club of Washington, D.C. and, in 2014, was changed again to the Air Force Spouses’ Club of Washington, DC to better reflect our more inclusive mission. The AFOSC’s commitment to enrich the lives of not only those in our Air Force Family, but also the lives of those from our sister services remains unchanged. It is evident in our past involvement helping establish the Air Force Village, Family Services and the Arlington Committee, and in our continued charitable endeavors today.
Our Enduring History
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Air Force Officers' Spouses' Club of Washington, DC
P.O.Box 8490
© 2019 AFOSCDC
The AFOSC is a private, non-profit organization. It is not a part of the Department of Defense or any of its components and has non-governmental status. This site does not represent the views of the United States Air Force.
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Home Tags Ethiopia
The Grand Ethiopian Renaissance Dam: Power For Ethiopia, Disaster For Egypt?
Editorial_Staff - Jun 13, 2019
AFRICANGLOBE - The Grand Ethiopian Renaissance Dam (GERD) is an integral part of the Ethiopian economic and political development strategy. It is hoped that it will provide much needed electricity for industrial development and give the country greater control over the flow of the Nile. Despite Cairo’s concerns regarding the dam, water flow in the Nile River is likely to become increasingly erratic and Egypt will become increasingly reliant on overseas food markets regardless of the GERD.
Take Note: The Ethiopian Renaissance Is Happening Now
Editorial_Staff - Mar 26, 2019
AFRICANGLOBE - Ethiopia is more than the tragically fatal scene of a plane crash. With more than 100 million people, Ethiopia is the second most populous African nation after Nigeria. Landlocked Ethiopia is also the continent’s fastest growing economy with arguably its most dynamic young leader.
Secretive Ethiopia Is Operating The Pantsir-S1 Air Defence System
AFRICANGLOBE - Ethiopia is now operating the Russian Pantsir-S1 air defence system, with television footage showing the gun/missile defence system in Ethiopian National Defence Force service. Footage shown on Ethiopian television this month showed at least one system in service, alongside an S-125 (SA-3) launcher. It is not clear when the Pantsir-S1 system was delivered or how many have been received.
After Scalping Him Britain To Return The Locks Of Ethiopian Emperor...
Editorial_Staff - Mar 6, 2019
AFRICANGLOBE - Britain’s National Army Museum is set to return a looted braid of hair of Ethiopia’s Emperor Tewadros II, media reports have suggested. The BBC’s former reporter in Ethiopia also tweeted about the development which is a significant step in the country’s long fight for the return from UK of plundered ancient artefacts. British troops ransacked Emperor Tewodros II’s Maqdala fortress in Ethiopia using 200 mules and 15 camels to carry the loot of sacred manuscripts and royal gold.
Ethiopia’s Battle With Egypt Over The Nile Has Just Begun
AFRICANGLOBE - Africa’s longest river, the Nile runs through 11 countries. One of them is Ethiopia which contributes about 85% of the Nile water flowing to Sudan and Egypt. The 11 nations are hoping that the massive Grand Ethiopian Renaissance Dam, which is currently under construction, will open up many new opportunities from electric power supply to reducing evaporation losses.
Ethiopians Celebrate The Battle Of Adwa, Call For Unity
AFRICANGLOBE - Bedecked in lion mane collars, warriors’ headdresses and military fatigues, thousands of Ethiopians descended on Addis Ababa’s main squares to celebrate the anniversary of the Battle of Adwa – one of Ethiopia’s finest hours in the battlefield. It was in the northern town of Adwa 123 years ago that poorly-armed Ethiopians – clad in such attire – routed an Italian force that sought to expand Rome’s fledgling 19th century colonial empire.
Ethiopia To Build Country’s Largest Data Center Ever
Editorial_Staff - Feb 26, 2019
AFRICANGLOBE - Ethiopia set to built the country's biggest data center next year, as part of plans to expand telecom services across the nation, officials from the Ministry of Innovation and Technology said.
What Is Saudi Arabia Up To In The Horn Of Africa?
Editorial_Staff - Dec 20, 2018
AFRICANGLOBE - The relationship between the United States and its longtime staunch ally in the Horn of Africa, Ethiopia, is on shifting ground. Why? Largely because U.S. foreign policy is focused less on the global war on terrorism and more on political and economic threats from the likes of China and Russia.
Indians Held Hostage After Refusing To Pay Ethiopian Workers
AFRICANGLOBE - India’s foreign ministry is investigating claims by expatriates in Ethiopia who say they are being held hostage by local staff that haven’t been paid after the financier Infrastructure Leasing & Financial Services Ltd. began defaulting on $12.6 billion in debt.
Ethiopia’s Renaissance Dam A Big Challenge To Egypt’s Aggressive Nile Stance
AFRICANGLOBE - The threat to use force to defend Egypt’s right to water from the Nile has been a common theme through successive governments. Egypt needs to stop issuing threats and turn its attention to normal bargaining processes as the first step towards equitable and reasonable sharing for all the riparian states.
An Ethiopia-Backed Port Is Changing Power Dynamics In The Horn Of...
AFRICANGLOBE - When Eritrea gained its independence from Ethiopia in 1993, Ethiopia became landlocked and therefore dependent on its neighbors—especially Djibouti—for access to international markets. This dependency has hampered Ethiopia’s aspiration to emerge as the uncontested regional power in the Horn of Africa. Recently, however, the ground has been shifting.
Ethiopia Wants To Blast Economy Forward With Satellite Launch
Editorial_Staff - Dec 6, 2018
AFRICANGLOBE - Ethiopia plans next year to join an exclusive club of African nations: those with their own national satellites. The country's first satellite, due to be launched in September with China's help and backing, is being put in place in part to track environmental concerns, said the head of the Ethiopian Space Science and Technology Institute (ESSTI).
Ethiopia Opens Africa’s First Waste To Energy Plant
AFRICANGLOBE - Ethiopia recently inaugurated a power plant which converts waste into energy, next to a filthy open-air dump in Addis Ababa where a landslide last year killed more than 110 people. Named Reppie, the facility is the first of its kind in Africa, according to the government and the British company Cambridge Industries behind the project, and will turn 1 400 tons of waste per day into energy.
Preparing For War: Egypt Looking To Buy More Apache Helicopters
AFRICANGLOBE - Egypt has requested the sale of ten Boeing AH-64E Apache attack helicopters at an estimated cost of $1 billion. The possible Foreign Military Sale (FMS) was approved by the US State Department on 27 November, with the Defense Security Cooperation Agency (DSCA) delivering the required certification notifying Congress of the possible sale.
Ethiopia Needs Three Years To Develop Newly Discovered Oil Resource
AFRICANGLOBE - Ethiopia's Ministry of Mines, Petroleum and Natural Gas disclosed that the country needs additional three years to develop its petroleum resources in the Ogaden area. The nation has announced in June that it has discovered a huge crude oil reserve in the Ogaden area, eastern part of the country.
Ethiopia To Establish Navy, Space And Cyber Forces As Part Of...
Editorial_Staff - Nov 29, 2018
AFRICANGLOBE - Ethiopia's Councils of Ministry have agreed on a new draft bill to reestablish a navy and to set up a cybersecurity and space force as part of the ongoing reforms in Defense Force structure.
The Paris Terror Attacks And The White Lives Matter Movement
Belgium’s Neocolonialism Rebuffed By Africa At UN Security Council
The President Who Became An Actor
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AGCI Workshop Participation
Innovative Energy Systems & CO2 Stabilization
Energy Options and Paths to Climate Stabilization
AGCI Presentations/Publications
Beating the Heat: Geoengineering and Becoming Stewards of the Planet
Sequestering Farm Waste
Gregory Benford has published over twenty books, mostly novels. Nearly all remain in print, some after a quarter of a century. His fiction has won many awards, including the Nebula Award for his novel Timescape. A winner of the United Nations Medal for Literature, he is a professor of physics at the University of California, Irvine. He is a Woodrow Wilson Fellow, was Visiting Fellow at Cambridge University, and in 1995 received the Lord Prize for contributions to science. His 1999 analysis of what endures, Deep Time: How Humanity Communicates Across Millennia, has been widely read. A fellow of the American Physical Society and a member of the World Academy of Arts and Sciences, he continues his research in both astrophysics and plasma physics. Time allowing, he continues to write both fiction and nonfiction. Recently he began a series on science and society with biologist Michael Rose, published on the Internet at Amazon Shorts.com
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Palm Launches As A Smartphone Companion On Verizon Wireless
By Alexander Maxham October 15, 2018, 10:20am
In short: A new smartphone has launched under the "Palm" brand, from Palm Ventures Group. This new smartphone is simply called "Palm" and it's essentially a smaller smartphone that uses the phone number from your larger, main smartphone. It basically works like a smartwatch would work on your Verizon account. By the way, this is a Verizon exclusive, and at this point, it's not coming to other carriers. The Palm is a $349 smartphone with a 3.3-inch display, and just one button on the side. Palm did not even include a volume rocker on the side here, which might be a bit surprising, but you can still adjust the volume in the notification shade.
The Palm is not a very powerful smartphone, as you might expect from a phone with a 3.3-inch display and can actually be hidden in your hand. It has a HD display, which means 1280x720 resolution. It's also one of the very few smartphones to launch in 2018 with a 16:9 aspect ratio, instead of a weird 18:9 or taller aspect ratio display. Inside, there is the Qualcomm Snapdragon 435 chipset, 3GB of RAM and 32GB of storage. There is also a very, very small battery included, which is about 800mAh in capacity. This phone isn't meant to be your daily driver, and since it doesn't actually have its own phone number, it technically can't be your daily driver. It's meant to be more of a "weekend phone". Where you can leave your larger smartphone, like a Galaxy Note 9, at home, and just take this phone out with you. The Palm is running on Android 8.1 Oreo, which is not the latest version of Android, but in a phone this size, that likely doesn't matter much. There is a skin on the phone, but from what we can tell, it's not a heavy skin. The home screen is an array of app icons, that you can scroll through, and it looks similar to the Apple Watch. With 32GB of storage, you can actually install a decent amount of apps, but you'll likely only want the necessities installed here.
Background: Before Apple and Google took off in the smartphone space, and really before iOS and Android even were announced, Palm was a big name in the smartphone world. It was up there with BlackBerry. Palm ran webOS, which both were ultimately purchased by HP and then killed off shortly after HP released the TouchPad in 2011, which ended up selling in a fire sale the very next year. This was because no one was really buying the TouchPad. Afterwards, HP ended up killing off webOS and Palm, cancelling Palm's upcoming hardware. webOS finally was sold to LG, who is now using it on its smart TVs. Meanwhile the Palm trademark was sold to TCL in 2014, who then sold the trademark to what is now Palm Ventures Group, with a couple of ex-Samsung designers heading it up, Dennis Miloseski and Howard Nuk. After Palm and webOS basically shut down, we started seeing parts of webOS moving to other platforms, including Android. In fact, Google's vice president of design, Matias Duarte, came from webOS. And that's why we are starting to see many of webOS' features appear in Android.
In 2018, smartphones are getting bigger and bigger. Which makes it a real head scratcher why Palm Ventures Group decided to launch a smartphone that has such a small display. Miloseski and Nuk stated that they are looking to create a new category in the mobile space. And the category that they wanted to create was a phone that you could use for on-the-go activities. Say going to the gym, camping, hiking, etc. Instead of bringing a big smartphone for activities like that, you can bring the smaller Palm and not worry about it falling out of your pocket, or weighing you down. But you also won't miss out on phone calls, text messages and such. This is still going to be a tough sell, seeing as people can't just buy this smartphone to replace their current smartphone, it would be in addition to their current one. And with smartphones rising in price, it's unlikely that many people would be willing to spend another $349 on a separate device.
Some of the big investors in Palm Ventures Group include TCL (big surprise, considering they sold the trademark to Palm Ventures Group), and Stephen Curry of the Golden State Warriors. Having a big-time investor that can also serve as an endorser of the new product is a win-win for both Curry and Palm. Curry has already been posting on his social media about the device, using the "Live in the Moment" tagline that Palm is using to market the device. With Curry on-board here for Palm, it doesn't mean that this smartphone is going to be a popular device, but it does mean that it's going to get more attention than it normally would have.
Impact: This is the first Palm-branded smartphone running Android, and it's the first smartphone built by Palm Ventures Group. So this is definitely a first-generation product and is going to have some issues. It's also not going to appeal to everyone. This is a very niche smartphone, and will definitely not be a big seller for Palm. But it is a rather interesting device to say the least, especially as the first device under a new brand. Sure it has the nostalgia effect working for it, but that only goes so far. Just ask TCL and BlackBerry Mobile. As mentioned already, the phone is going to be available from Verizon only. It's actually listed in the "Connected Devices" section on Verizon's website. We do know that it will be $349, but it's not clear if Verizon will offer this with Verizon EDGE, where you can finance it over 24 months. It's also unclear when it will actually become available. If you do want to buy the Palm, you will need to add it to your account as a connected device, which is going to cost $10 per month, and it will also use your accounts' data plan. You can find out more information about the Palm from Verizon's website at the link below.
More Information: Palm (Verizon.com)
October 15, 2018, 10:20am
Android NewsSmartphone Carriers NewsWearables NewsAndroid Phones
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Mutualink proposes IP-based interoperability architecture
Would provide greater local control than traditional hub-and-spoke architectures, company says.
Written by Glenn Bischoff
Interoperability solutions provider Mutualink yesterday released a white paper outlining its proposal for a nationwide interoperability architecture that is designed to leverage IP-based intelligence at the edge of the network and provide greater local control than traditional hub-and-spoke architectures.
Such an approach will be more inclusive and more attractive to a variety of critical-infrastructure entities — for instance, transportation authorities, healthcare facilities, stadiums, shopping malls and utilities — that want to be able to communicate reliably and quickly to public safety during times of crisis, according to Mutualink President Colin McWay.
"The first responder will be able to have this great new fast pipe, but what about all the places they have to respond to?" McWay said during an interview with Urgent Communications, referring to the planned 700 MHz LTE network for public safety. "What we're saying is, 'Here's a way that everybody now can participate together, and we've solved some of those kinds of problems that have historically existed.' From our perspective, the big problem is making people be willing to participate on these networks."
And many critical-infrastructure entities are uncomfortable with the traditional hub-and-spoke architecture used in many proposed interoperable networks.
"While this can certainly be a fine technical solution, it does not address some of the key human challenges to attaining a multi-agency interoperable communications environment," Mutualink's white paper states. "Principally, it does not respect the sovereignty of the individual participants' own communications assets because one of the entities is hierarchically superior (hub) to the others (spokes)."
Instead, a better approach would be to establish intelligence at each edge of the network, as Mutualink has done with several different entities in New Jersey and the northern California area.
"It's different from what has existed before. It's a network without silos — it has no geographic boundaries," McWay said. "So, if there's something that's happening in the port of Oakland, it could be relevant to the port of New York/New Jersey. And why shouldn't those entities be able to share their communications assets with each other and with the first responders, as necessary?"
Brian Dolan, director of the emergency department and disaster-preparedness service at the hospital operated by the University of Medicine and Dentistry of New Jersey, said the Mutualink solution has worked effectively for his staff for the past five years. By adopting the interoperability offering, the university staff has been able to communicate quickly and effectively with myriad university, public-safety and critical-infrastructure entities without having to buy a separate expensive radio for each one, he said.
"Rather than spending thousands of dollars on different radio systems for communications, you spend some money on the infrastructure, which is the Mutualink system for communication," Dolan said during an interview with Urgent Communications. "Now, all of a sudden, you have the ability to do that same project at a fraction of the cost."
And the interoperability is not just for voice; data and video can be shared easily over the system, Dolan said.
"If I have to have a conversation with somebody as a group, rather than go into people's individual phones and dial them, I can quickly queue them up on the Mutualink system and essentially have an open conference call," he said. "We can share information. For example, a couple of years ago, we had a device threat, and we were able to share full plans with the police department, camera images and video at the same time."
Tags: Interoperability Critical Infrastructure News Public Safety News
GBH 24th October 2012 @ 7:14 pm
The last Urgent
The last Urgent Communications Magazine noted it is unacceptable to have a 9-1-1 system that handles emergencies in under normal conditions but fails during natural disasters. Though radio based systems might sound “low tech” as compared to the glamour of IP/internet applications, it also works when nothing else does–having no reliance on terrestrial services or providers. That means everything!
Nebraska utilities, public-safety agencies share network
Former APCO head discusses what's next for public-safety communications
Top 5 stories: Week of Oct. 3-9
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27 Jul 2016 Comments Off on Research articles on women in leadership position.
This resource is presented with the hope that women will realize their potential to lead in roles other than pastorate in their local congregations. It is to be noted that non-denominational and denominational leaders have written articles based on their pre-supposed positions of women and their leadership roles in the church.
Women Church Leaders in the New Testament
The New Testament Church—The Role of Women
What Does the Bible Say About Women in Ministry?
References on the history of women in the early Christian Church
Brock, Sebastian and Harvey, Susan, trans. Holy Women of the Syrian Orient, updated edition. Berkeley: University of California Press, 1987.
Brown, Peter. The Body and Society: Men, Women, and Sexual Renunciation in Early Christianity. New York: Columbia University Press, 1998.
Coon, Lynda. “God’s Holy Harlots: The Redemptive Lives of Pelagia of Antioch and Mary of Egypt.” In Sacred Fictions: Holy Women and Hagiography in Late Antiquity. Philadelphia: University of Pennsylvania Press, 1997.
MacDonald, Margaret. “Reading Real Women through Undisputed Letters of Paul.” In Women and Christian Origins edited by Ross Sheppard Kraemer and Mary Rose D’Angelo. Oxford: University Press, 1999.
Stagg, Evelyn and Frank. Woman in the World of Jesus. Philadelphia: The Westminster Press, 1978.
Stagg, Frank. New Testament Theology. Nashville: Broadman Press, 1962.
Torjesen, Karen Jo. When Women were Priests: Women’s Leadership in the Early Church & The Scandal of their Subordination in the Rise of Christianity. New York, NY: Harper Collins Publisher, 1995.
Wiley, Tatha. Paul and the Gentile Women: Reframing Galatians New York: Continuum, 2005.
Witherington, Ben III. Women in the Earliest Churches. Cambridge/New York: Cambridge University Press, 1988.
Bechtel, Lyn M. (1996), “A Symbolic Level of Meaning: John 2.1-11 (The Marriage in Cana)”, in Athalya Brenner, A Feminist Companion to the Hebrew Bible in the New Testament (1st ed.), Sheffield, U.K.: Sheffield Academic Press
Fiddes, Paul S. ‘ “Woman’s head is man”: a doctrinal reflection upon a Pauline text.’ Baptist Quarterly 31.8, 1986. 370-83
Fiddes, Paul S. (1990), “‘The status of women in the thought of Karl Barth'”, in Janet Martin Soskice, After Eve [alternative title After Eve: women, theology and the Christian tradition] (1st ed.), London: Marshall Pickering
Fontaine, Carole R. (1996), “Disabilities and Illness in the Bible: A Feminist Perspective”, in Athalya Brenner, A Feminist Companion to the Hebrew Bible in the New Testament (1st ed.), Sheffield, U.K.: Sheffield Academic Press
Kripal, Jeffrey John. (2007), The Serpent’s Gift: Gnostic Reflections on the Study of Religion, Chicago: The University of Chicago Press
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Result 1 of 1
Current 2018 Main Ed. (1/14/2019); Titles 1 to 4 2012 Ed. and Supplement V (1/12/2018) 2012 Ed. and Supplement IV (1/6/2017) 2012 Ed. and Supplement III (1/3/2016) 2012 Ed. and Supplement II (1/5/2015) 2012 Ed. and Supplement I (1/16/2014) 2012 Main Ed. (1/15/2013) 2006 Ed. and Supplement V (1/3/2012) 2006 Ed. and Supplement IV (1/7/2011) 2006 Ed. and Supplement III (2/1/2010) 2006 Ed. and Supplement II (1/5/2009) 2006 Ed. and Supplement I (1/8/2008) 2006 Main Ed. (1/3/2007) 2000 Ed. and Supplement V (1/2/2006) 2000 Ed. and Supplement IV (1/3/2005) 2000 Ed. and Supplement III (1/19/2004) 2000 Ed. and Supplement II (1/6/2003) 2000 Ed. and Supplement I (1/22/2002) 2000 Main Ed. (1/2/2001) 1994 Ed. and Supplement V (1/23/2000) 1994 Ed. and Supplement IV (1/5/1999) 1994 Ed. and Supplement III (1/26/1998) 1994 Ed. and Supplement II (1/6/1997) 1994 Ed. and Supplement I (1/16/1996) 1994 Main Ed. (1/4/1995)
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26 USC Subtitle A: Income Taxes
From Title 26—INTERNAL REVENUE CODE
Subtitle A—Income Taxes
Normal taxes and surtaxes.
Tax on self-employment income.
Unearned income Medicare contribution.
Withholding of tax on nonresident aliens and foreign corporations.
Taxes to enforce reporting on certain foreign accounts.
Repealed.]
Consolidated returns.
2010—Pub. L. 111–152, title I, §1402(a)(3), Mar. 30, 2010, 124 Stat. 1062, which directed amendment of the "table of chapters for subtitle A of chapter 1 of the Internal Revenue Code of 1986" by adding item for chapter 2A, was executed by adding item for chapter 2A to the table of chapters for this subtitle to reflect the probable intent of Congress.
Pub. L. 111–147, title V, §501(c)(8), Mar. 18, 2010, 124 Stat. 106, which directed amendment of the "table of chapters of the Internal Revenue Code of 1986" by adding item for chapter 4 "at the end", was executed by adding item for chapter 4 after item for chapter 3 in the table of chapters for this subtitle to reflect the probable intent of Congress.
1997—Pub. L. 105–34, title XI, §1131(c)(4), Aug. 5, 1997, 111 Stat. 980, struck out item for chapter 5 "Tax on transfers to avoid income tax".
1990—Pub. L. 101–508, title XI, §11801(b)(11), Nov. 5, 1990, 104 Stat. 1388–522, struck out item for chapter 4 "Rules applicable to recovery of excessive profits on government contracts".
1984—Pub. L. 98–369, div. A, title IV, §474(r)(29)(D), July 18, 1984, 98 Stat. 844, struck out "and tax-free covenant bonds" at end of item for chapter 3.
CHAPTER 1—NORMAL TAXES AND SURTAXES
Subchapter
Sec.1
Determination of tax liability
Computation of taxable income
Corporate distributions and adjustments
Deferred compensation, etc.
Accounting periods and methods of accounting
Corporations used to avoid income tax on shareholders
Banking institutions
Estates, trusts, beneficiaries, and decedents
Partners and partnerships
Regulated investment companies and real estate investment trusts
Tax based on income from sources within or without the United States
Gain or loss on disposition of property
Capital gains and losses
Readjustment of tax between years and special limitations
Election to determine corporate tax on certain international shipping activities using per ton rate
Tax treatment of S corporations and their shareholders
Cooperatives and their patrons
Designation and treatment of empowerment zones, enterprise communities, and rural development investment areas
Title 11 cases
[W to Y.
2018—Pub. L. 115–141, div. U, title IV, §401(a)(1), (d)(4)(A), (5)(A), (6)(A), Mar. 23, 2018, 132 Stat. 1184, 1209-1211, transferred subchapter R to follow subchapter Q and struck out subchapter W "District of Columbia Enterprise Zone", subchapter X "Renewal Communities", and subchapter Y "Short-Term Regional Benefits".
2017—Pub. L. 115–97, title I, §13823(c), Dec. 22, 2017, 131 Stat. 2188, added subchapter Z.
2005—Pub. L. 109–135, title I, §101(b)(4), Dec. 21, 2005, 119 Stat. 2593, substituted "Short-Term Regional Benefits" for "New York Liberty Zone Benefits" in subchapter Y.
2004—Pub. L. 108–357, title II, §248(b)(2), Oct. 22, 2004, 118 Stat. 1457, added subchapter R.
2002—Pub. L. 107–147, title III, §301(c), Mar. 9, 2002, 116 Stat. 40, added subchapter Y.
2000—Pub. L. 106–554, §1(a)(7) [title I, §101(d)], Dec. 21, 2000, 114 Stat. 2763, 2763A-600, added subchapter X.
1997—Pub. L. 105–34, title VII, §701(c), Aug. 5, 1997, 111 Stat. 869, added subchapter W.
1993—Pub. L. 103–66, title XIII, §13301(b), Aug. 10, 1993, 107 Stat. 555, added subchapter U.
1986—Pub. L. 99–514, title XIII, §1303(c)(1), Oct. 22, 1986, 100 Stat. 2658, struck out subchapter U "General stock ownership plans".
1982—Pub. L. 97–354, §5(b), Oct. 19, 1982, 96 Stat. 1697, substituted in subchapter S "Tax treatment of S corporations and their shareholders" for "Election of certain small business corporations as to taxable status".
1980—Pub. L. 96–589, §3(a)(2), Dec. 24, 1980, 94 Stat. 3400, added subchapter V.
1978—Pub. L. 95–600, title VI, §601(c)(1), Nov. 6, 1978, 92 Stat. 2897, added subchapter U.
1966—Pub. L. 89–389, §4(b)(2), Apr. 14, 1966, 80 Stat. 116, struck out subchapter R effective January 1, 1969.
1962—Pub. L. 87–834, §17(b)(4), Oct. 16, 1962, 76 Stat. 1051, added subchapter T.
1960—Pub. L. 86–779, §10(c), Sept. 14, 1960, 74 Stat. 1009, added to subchapter M heading "and real estate investment trusts".
1958—Pub. L. 85–866, title I, §64(d)(1), Sept. 2, 1958, 72 Stat. 1656, added subchapter S.
1 Section numbers editorially supplied.
Subchapter A—Determination of Tax Liability
Tax on individuals.
Tax on corporations.
Changes in rates during a taxable year.
Credits against tax.
[V.
Minimum tax for tax preferences.1
Base erosion and anti-abuse tax 2
[VIII.
2017—Pub. L. 115–97, title I, §14401(d)(1), Dec. 22, 2017, 131 Stat. 2233, added part VII.
2014—Pub. L. 113–295, div. A, title II, §221(a)(12)(A), Dec. 19, 2014, 128 Stat. 4038, struck out part VII "Environmental tax".
1989—Pub. L. 101–234, title I, §102(a), Dec. 13, 1989, 103 Stat. 1980, repealed Pub. L. 100–360, §111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, §111(c), July 1, 1988, 102 Stat. 697, added part VIII "Supplemental medicare premium".
1986—Pub. L. 99–499, title V, §516(b)(5), Oct. 17, 1986, 100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, §1901(b)(2), Oct. 4, 1976, 90 Stat. 1792, struck out part V "Tax surcharge".
1969—Pub. L. 91–172, title III, §301(b)(1), Dec. 30, 1969, 83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, §102(d), June 28, 1968, 82 Stat. 259, added part V.
1 Part heading amended by Pub. L. 99–514 without corresponding amendment of analysis.
2 So in original. Probably should be followed by a period.
PART I—TAX ON INDIVIDUALS
Tax imposed.
Definitions and special rules.
Tax tables for individuals having taxable income of less than $20,000.1
Cross references relating to tax on individuals.
1976—Pub. L. 94–455, title V, §501(c)(1), Oct. 4, 1976, 90 Stat. 1559, substituted "Tax tables for individuals having taxable income of less than $20,000" for "Optional tax tables for individuals" in item 3 and struck out item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, §803(d)(9), Dec. 30, 1969, 83 Stat. 685, substituted "Definitions and special rules" and "Optional tax tables for individuals" for "Tax in case of joint return or return of surviving spouse" and "Optional tax if adjusted gross income is less than $5,000" in items 2 and 3, respectively.
1 Section catchline amended by Pub. L. 95–30 without corresponding amendment of analysis.
§1. Tax imposed
(a) Married individuals filing joint returns and surviving spouses
There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table:
If taxable income is:
The tax is:
Not over $36,900 15% of taxable income.
Over $36,900 but not over $89,150 $5,535, plus 28% of the excess over $36,900.
Over $89,150 but not over $140,000 $20,165, plus 31% of the excess over $89,150.
Over $140,000 but not over $250,000 $35,928.50, plus 36% of the excess over $140,000.
Over $250,000 $75,528.50, plus 39.6% of the excess over $250,000.
(b) Heads of households
There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table:
Over $127,500 but not over $250,000 $33,385, plus 36% of the excess over $127,500.
Over $250,000 $77,485, plus 39.6% of the excess over $250,000.
(c) Unmarried individuals (other than surviving spouses and heads of households)
There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table:
(d) Married individuals filing separate returns
There is hereby imposed on the taxable income of every married individual (as defined in section 7703) who does not make a single return jointly with his spouse under section 6013, a tax determined in accordance with the following table:
Over $18,450 but not over $44,575 $2,767.50, plus 28% of the excess over $18,450.
Over $44,575 but not over $70,000 $10,082.50, plus 31% of the excess over $44,575.
Over $70,000 but not over $125,000 $17,964.25, plus 36% of the excess over $70,000.
(e) Estates and trusts
(1) every estate, and
(2) every trust,
taxable under this subsection a tax determined in accordance with the following table:
Not over $1,500 15% of taxable income.
Over $1,500 but not over $3,500 $225, plus 28% of the excess over $1,500.
Over $5,500 but not over $7,500 $1,405, plus 36% of the excess over $5,500.
Over $7,500 $2,125, plus 39.6% of the excess over $7,500.
(f) Phaseout of marriage penalty in 15-percent bracket; adjustments in tax tables so that inflation will not result in tax increases
(1) In general
Not later than December 15 of 1993, and each subsequent calendar year, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in subsections (a), (b), (c), (d), and (e) with respect to taxable years beginning in the succeeding calendar year.
(2) Method of prescribing tables
The table which under paragraph (1) is to apply in lieu of the table contained in subsection (a), (b), (c), (d), or (e), as the case may be, with respect to taxable years beginning in any calendar year shall be prescribed—
(A) except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year, determined—
(i) except as provided in clause (ii), by substituting "1992" for "2016" in paragraph (3)(A)(ii), and
(ii) in the case of adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins, by substituting "1993" for "2016" in paragraph (3)(A)(ii),
(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A), and
(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.
(3) Cost-of-living adjustment
For purposes of this subsection—
The cost-of-living adjustment for any calendar year is the percentage (if any) by which—
(i) the C-CPI-U for the preceding calendar year, exceeds
(ii) the CPI for calendar year 2016, multiplied by the amount determined under subparagraph (B).
(B) Amount determined
The amount determined under this clause is the amount obtained by dividing—
(i) the C-CPI-U for calendar year 2016, by
(ii) the CPI for calendar year 2016.
(C) Special rule for adjustments with a base year after 2016
For purposes of any provision of this title which provides for the substitution of a year after 2016 for "2016" in subparagraph (A)(ii), subparagraph (A) shall be applied by substituting "the C-CPI-U for calendar year 2016" for "the CPI for calendar year 2016" and all that follows in clause (ii) thereof.
(4) CPI for any calendar year
For purposes of paragraph (3), the CPI for any calendar year is the average of the Consumer Price Index as of the close of the 12-month period ending on August 31 of such calendar year.
(5) Consumer Price Index
For purposes of paragraph (4), the term "Consumer Price Index" means the last Consumer Price Index for all-urban consumers published by the Department of Labor. For purposes of the preceding sentence, the revision of the Consumer Price Index which is most consistent with the Consumer Price Index for calendar year 1986 shall be used.
(6) C-CPI-U
The term "C-CPI-U" means the Chained Consumer Price Index for All Urban Consumers (as published by the Bureau of Labor Statistics of the Department of Labor). The values of the Chained Consumer Price Index for All Urban Consumers taken into account for purposes of determining the cost-of-living adjustment for any calendar year under this subsection shall be the latest values so published as of the date on which such Bureau publishes the initial value of the Chained Consumer Price Index for All Urban Consumers for the month of August for the preceding calendar year.
(B) Determination for calendar year
The C-CPI-U for any calendar year is the average of the C-CPI-U as of the close of the 12-month period ending on August 31 of such calendar year.
(7) Rounding
If any increase determined under paragraph (2)(A), section 63(c)(4), section 68(b)(2) or section 151(d)(4) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(B) Table for married individuals filing separately
In the case of a married individual filing a separate return, subparagraph (A) (other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied by substituting "$25" for "$50" each place it appears.
(8) Elimination of marriage penalty in 15-percent bracket
With respect to taxable years beginning after December 31, 2003, in prescribing the tables under paragraph (1)—
(A) the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (a) (and the minimum taxable income in the next higher taxable income bracket in such table) shall be 200 percent of the maximum taxable income in the 15-percent rate bracket in the table contained in subsection (c) (after any other adjustment under this subsection), and
(B) the comparable taxable income amounts in the table contained in subsection (d) shall be ½ of the amounts determined under subparagraph (A).
(g) Certain unearned income of children taxed as if parent's income
In the case of any child to whom this subsection applies, the tax imposed by this section shall be equal to the greater of—
(A) the tax imposed by this section without regard to this subsection, or
(B) the sum of—
(i) the tax which would be imposed by this section if the taxable income of such child for the taxable year were reduced by the net unearned income of such child, plus
(ii) such child's share of the allocable parental tax.
(2) Child to whom subsection applies
This subsection shall apply to any child for any taxable year if—
(A) such child—
(i) has not attained age 18 before the close of the taxable year, or
(ii)(I) has attained age 18 before the close of the taxable year and meets the age requirements of section 152(c)(3) (determined without regard to subparagraph (B) thereof), and
(II) whose earned income (as defined in section 911(d)(2)) for such taxable year does not exceed one-half of the amount of the individual's support (within the meaning of section 152(c)(1)(D) after the application of section 152(f)(5) (without regard to subparagraph (A) thereof)) for such taxable year,
(B) either parent of such child is alive at the close of the taxable year, and
(C) such child does not file a joint return for the taxable year.
(3) Allocable parental tax
The term "allocable parental tax" means the excess of—
(i) the tax which would be imposed by this section on the parent's taxable income if such income included the net unearned income of all children of the parent to whom this subsection applies, over
(ii) the tax imposed by this section on the parent without regard to this subsection.
For purposes of clause (i), net unearned income of all children of the parent shall not be taken into account in computing any exclusion, deduction, or credit of the parent.
(B) Child's share
A child's share of any allocable parental tax of a parent shall be equal to an amount which bears the same ratio to the total allocable parental tax as the child's net unearned income bears to the aggregate net unearned income of all children of such parent to whom this subsection applies.
(C) Special rule where parent has different taxable year
Except as provided in regulations, if the parent does not have the same taxable year as the child, the allocable parental tax shall be determined on the basis of the taxable year of the parent ending in the child's taxable year.
(4) Net unearned income
The term "net unearned income" means the excess of—
(i) the portion of the adjusted gross income for the taxable year which is not attributable to earned income (as defined in section 911(d)(2)), over
(ii) the sum of—
(I) the amount in effect for the taxable year under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), plus
(II) the greater of the amount described in subclause (I) or, if the child itemizes his deductions for the taxable year, the amount of the itemized deductions allowed by this chapter for the taxable year which are directly connected with the production of the portion of adjusted gross income referred to in clause (i).
(B) Limitation based on taxable income
The amount of the net unearned income for any taxable year shall not exceed the individual's taxable income for such taxable year.
(C) Treatment of distributions from qualified disability trusts
For purposes of this subsection, in the case of any child who is a beneficiary of a qualified disability trust (as defined in section 642(b)(2)(C)(ii)), any amount included in the income of such child under sections 652 and 662 during a taxable year shall be considered earned income of such child for such taxable year.
(5) Special rules for determining parent to whom subsection applies
For purposes of this subsection, the parent whose taxable income shall be taken into account shall be—
(A) in the case of parents who are not married (within the meaning of section 7703), the custodial parent (within the meaning of section 152(e)) of the child, and
(B) in the case of married individuals filing separately, the individual with the greater taxable income.
(6) Providing of parent's TIN
The parent of any child to whom this subsection applies for any taxable year shall provide the TIN of such parent to such child and such child shall include such TIN on the child's return of tax imposed by this section for such taxable year.
(7) Election to claim certain unearned income of child on parent's return
(i) any child to whom this subsection applies has gross income for the taxable year only from interest and dividends (including Alaska Permanent Fund dividends),
(ii) such gross income is more than the amount described in paragraph (4)(A)(ii)(I) and less than 10 times the amount so described,
(iii) no estimated tax payments for such year are made in the name and TIN of such child, and no amount has been deducted and withheld under section 3406, and
(iv) the parent of such child (as determined under paragraph (5)) elects the application of subparagraph (B),
such child shall be treated (other than for purposes of this paragraph) as having no gross income for such year and shall not be required to file a return under section 6012.
(B) Income included on parent's return
In the case of a parent making the election under this paragraph—
(i) the gross income of each child to whom such election applies (to the extent the gross income of such child exceeds twice the amount described in paragraph (4)(A)(ii)(I)) shall be included in such parent's gross income for the taxable year,
(ii) the tax imposed by this section for such year with respect to such parent shall be the amount equal to the sum of—
(I) the amount determined under this section after the application of clause (i), plus
(II) for each such child, 10 percent of the lesser of the amount described in paragraph (4)(A)(ii)(I) or the excess of the gross income of such child over the amount so described, and
(iii) any interest which is an item of tax preference under section 57(a)(5) of the child shall be treated as an item of tax preference of such parent (and not of such child).
(C) Regulations
The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this paragraph.
(h) Maximum capital gains rate
If a taxpayer has a net capital gain for any taxable year, the tax imposed by this section for such taxable year shall not exceed the sum of—
(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
(i) taxable income reduced by the net capital gain; or
(ii) the lesser of—
(I) the amount of taxable income taxed at a rate below 25 percent; or
(II) taxable income reduced by the adjusted net capital gain;
(B) 0 percent of so much of the adjusted net capital gain (or, if less, taxable income) as does not exceed the excess (if any) of—
(i) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 25 percent, over
(ii) the taxable income reduced by the adjusted net capital gain;
(C) 15 percent of the lesser of—
(i) so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or
(ii) the excess of—
(I) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 39.6 percent, over
(II) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),
(D) 20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),
(E) 25 percent of the excess (if any) of—
(i) the unrecaptured section 1250 gain (or, if less, the net capital gain (determined without regard to paragraph (11))), over
(ii) the excess (if any) of—
(I) the sum of the amount on which tax is determined under subparagraph (A) plus the net capital gain, over
(II) taxable income; and
(F) 28 percent of the amount of taxable income in excess of the sum of the amounts on which tax is determined under the preceding subparagraphs of this paragraph.
(2) Net capital gain taken into account as investment income
For purposes of this subsection, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer takes into account as investment income under section 163(d)(4)(B)(iii).
(3) Adjusted net capital gain
For purposes of this subsection, the term "adjusted net capital gain" means the sum of—
(A) net capital gain (determined without regard to paragraph (11)) reduced (but not below zero) by the sum of—
(i) unrecaptured section 1250 gain, and
(ii) 28-percent rate gain, plus
(B) qualified dividend income (as defined in paragraph (11)).
(4) 28-percent rate gain
For purposes of this subsection, the term "28-percent rate gain" means the excess (if any) of—
(A) the sum of—
(i) collectibles gain; and
(ii) section 1202 gain, over
(i) collectibles loss;
(ii) the net short-term capital loss; and
(iii) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
(5) Collectibles gain and loss
The terms "collectibles gain" and "collectibles loss" mean gain or loss (respectively) from the sale or exchange of a collectible (as defined in section 408(m) without regard to paragraph (3) thereof) which is a capital asset held for more than 1 year but only to the extent such gain is taken into account in computing gross income and such loss is taken into account in computing taxable income.
(B) Partnerships, etc.
For purposes of subparagraph (A), any gain from the sale of an interest in a partnership, S corporation, or trust which is attributable to unrealized appreciation in the value of collectibles shall be treated as gain from the sale or exchange of a collectible. Rules similar to the rules of section 751 shall apply for purposes of the preceding sentence.
(6) Unrecaptured section 1250 gain
The term "unrecaptured section 1250 gain" means the excess (if any) of—
(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, over
(I) the amount described in paragraph (4)(B); over
(II) the amount described in paragraph (4)(A).
(B) Limitation with respect to section 1231 property
The amount described in subparagraph (A)(i) from sales, exchanges, and conversions described in section 1231(a)(3)(A) for any taxable year shall not exceed the net section 1231 gain (as defined in section 1231(c)(3)) for such year.
(7) Section 1202 gain
For purposes of this subsection, the term "section 1202 gain" means the excess of—
(A) the gain which would be excluded from gross income under section 1202 but for the percentage limitation in section 1202(a), over
(B) the gain excluded from gross income under section 1202.
(8) Coordination with recapture of net ordinary losses under section 1231
If any amount is treated as ordinary income under section 1231(c), such amount shall be allocated among the separate categories of net section 1231 gain (as defined in section 1231(c)(3)) in such manner as the Secretary may by forms or regulations prescribe.
(9) Regulations
The Secretary may prescribe such regulations as are appropriate (including regulations requiring reporting) to apply this subsection in the case of sales and exchanges by pass-thru entities and of interests in such entities.
(10) Pass-thru entity defined
For purposes of this subsection, the term "pass-thru entity" means—
(A) a regulated investment company;
(B) a real estate investment trust;
(C) an S corporation;
(D) a partnership;
(E) an estate or trust;
(F) a common trust fund; and
(G) a qualified electing fund (as defined in section 1295).
(11) Dividends taxed as net capital gain
For purposes of this subsection, the term "net capital gain" means net capital gain (determined without regard to this paragraph) increased by qualified dividend income.
(B) Qualified dividend income
For purposes of this paragraph—
(i) In general
The term "qualified dividend income" means dividends received during the taxable year from—
(I) domestic corporations, and
(II) qualified foreign corporations.
(ii) Certain dividends excluded
Such term shall not include—
(I) any dividend from a corporation which for the taxable year of the corporation in which the distribution is made, or the preceding taxable year, is a corporation exempt from tax under section 501 or 521,
(II) any amount allowed as a deduction under section 591 (relating to deduction for dividends paid by mutual savings banks, etc.), and
(III) any dividend described in section 404(k).
(iii) Coordination with section 246(c)
Such term shall not include any dividend on any share of stock—
(I) with respect to which the holding period requirements of section 246(c) are not met (determined by substituting in section 246(c) "60 days" for "45 days" each place it appears and by substituting "121-day period" for "91-day period"), or
(II) to the extent that the taxpayer is under an obligation (whether pursuant to a short sale or otherwise) to make related payments with respect to positions in substantially similar or related property.
(C) Qualified foreign corporations
Except as otherwise provided in this paragraph, the term "qualified foreign corporation" means any foreign corporation if—
(I) such corporation is incorporated in a possession of the United States, or
(II) such corporation is eligible for benefits of a comprehensive income tax treaty with the United States which the Secretary determines is satisfactory for purposes of this paragraph and which includes an exchange of information program.
(ii) Dividends on stock readily tradable on United States securities market
A foreign corporation not otherwise treated as a qualified foreign corporation under clause (i) shall be so treated with respect to any dividend paid by such corporation if the stock with respect to which such dividend is paid is readily tradable on an established securities market in the United States.
(iii) Exclusion of dividends of certain foreign corporations
(I) any foreign corporation which for the taxable year of the corporation in which the dividend was paid, or the preceding taxable year, is a passive foreign investment company (as defined in section 1297), and
(II) any corporation which first becomes a surrogate foreign corporation (as defined in section 7874(a)(2)(B)) after the date of the enactment of this subclause, other than a foreign corporation which is treated as a domestic corporation under section 7874(b).
(iv) Coordination with foreign tax credit limitation
Rules similar to the rules of section 904(b)(2)(B) shall apply with respect to the dividend rate differential under this paragraph.
(D) Special rules
(i) Amounts taken into account as investment income
Qualified dividend income shall not include any amount which the taxpayer takes into account as investment income under section 163(d)(4)(B).
(ii) Extraordinary dividends
If a taxpayer to whom this section applies receives, with respect to any share of stock, qualified dividend income from 1 or more dividends which are extraordinary dividends (within the meaning of section 1059(c)), any loss on the sale or exchange of such share shall, to the extent of such dividends, be treated as long-term capital loss.
(iii) Treatment of dividends from regulated investment companies and real estate investment trusts
A dividend received from a regulated investment company or a real estate investment trust shall be subject to the limitations prescribed in sections 854 and 857.
(i) Rate reductions after 2000
(1) 10-percent rate bracket
In the case of taxable years beginning after December 31, 2000—
(i) the rate of tax under subsections (a), (b), (c), and (d) on taxable income not over the initial bracket amount shall be 10 percent, and
(ii) the 15 percent rate of tax shall apply only to taxable income over the initial bracket amount but not over the maximum dollar amount for the 15-percent rate bracket.
(B) Initial bracket amount
For purposes of this paragraph, the initial bracket amount is—
(i) $14,000 in the case of subsection (a),
(ii) $10,000 in the case of subsection (b), and
(iii) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsections (c) and (d).
(C) Inflation adjustment
In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2003—
(i) the cost-of-living adjustment shall be determined under subsection (f)(3) by substituting "2002" for "2016" in subparagraph (A)(ii) thereof, and
(ii) the adjustments under clause (i) shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.
(2) 25-, 28-, and 33-percent rate brackets
The tables under subsections (a), (b), (c), (d), and (e) shall be applied—
(A) by substituting "25%" for "28%" each place it appears (before the application of subparagraph (B)),
(B) by substituting "28%" for "31%" each place it appears, and
(C) by substituting "33%" for "36%" each place it appears.
(3) Modifications to income tax brackets for high-income taxpayers
(A) 35-percent rate bracket
(i) the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer's taxable income in the highest rate bracket shall be 35 percent to the extent such income does not exceed an amount equal to the excess of—
(I) the applicable threshold, over
(II) the dollar amount at which such bracket begins, and
(ii) the 39.6 percent rate of tax under such subsections shall apply only to the taxpayer's taxable income in such bracket in excess of the amount to which clause (i) applies.
(B) Applicable threshold
For purposes of this paragraph, the term "applicable threshold" means—
(i) $450,000 in the case of subsection (a),
(ii) $425,000 in the case of subsection (b),
(iii) $400,000 in the case of subsection (c), and
(iv) ½ the amount applicable under clause (i) (after adjustment, if any, under subparagraph (C)) in the case of subsection (d).
For purposes of this paragraph, with respect to taxable years beginning in calendar years after 2013, each of the dollar amounts under clauses (i), (ii), and (iii) of subparagraph (B) shall be adjusted in the same manner as under paragraph (1)(C)(i), except that subsection (f)(3)(A)(ii) shall be applied by substituting "2012" for "2016".
(4) Adjustment of tables
The Secretary shall adjust the tables prescribed under subsection (f) to carry out this subsection.
(j) Modifications for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—
(A) subsection (i) shall not apply, and
(B) this section (other than subsection (i)) shall be applied as provided in paragraphs (2) through (6).
(2) Rate tables
The following table shall be applied in lieu of the table contained in subsection (a):
Over $77,400 but not over $165,000 $8,907, plus 22% of the excess over $77,400.
Over $600,000 $161,379, plus 37% of the excess over $600,000.
The following table shall be applied in lieu of the table contained in subsection (b):
(C) Unmarried individuals other than surviving spouses and heads of households
The following table shall be applied in lieu of the table contained in subsection (c):
Over $9,525 but not over $38,700 $952.50, plus 12% of the excess over $9,525.
Over $500,000 $150,689.50, plus 37% of the excess over $500,000.
The following table shall be applied in lieu of the table contained in subsection (d):
Over $300,000 $80,689.50, plus 37% of the excess over $300,000.
The following table shall be applied in lieu of the table contained in subsection (e):
Over $9,150 but not over $12,500 $1,839, plus 35% of the excess over $9,150.
Over $12,500 $3,011.50, plus 37% of the excess over $12,500.
(F) References to rate tables
Any reference in this title to a rate of tax under subsection (c) shall be treated as a reference to the corresponding rate bracket under subparagraph (C) of this paragraph, except that the reference in section 3402(q)(1) to the third lowest rate of tax applicable under subsection (c) shall be treated as a reference to the fourth lowest rate of tax under subparagraph (C).
(3) Adjustments
(A) No adjustment in 2018
The tables contained in paragraph (2) shall apply without adjustment for taxable years beginning after December 31, 2017, and before January 1, 2019.
(B) Subsequent years
For taxable years beginning after December 31, 2018, the Secretary shall prescribe tables which shall apply in lieu of the tables contained in paragraph (2) in the same manner as under paragraphs (1) and (2) of subsection (f) (applied without regard to clauses (i) and (ii) of subsection (f)(2)(A)), except that in prescribing such tables—
(i) subsection (f)(3) shall be applied by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof,
(ii) subsection (f)(7)(B) shall apply to any unmarried individual other than a surviving spouse or head of household, and
(iii) subsection (f)(8) shall not apply.
(4) Special rules for certain children with unearned income
In the case of a child to whom subsection (g) applies for the taxable year, the rules of subparagraphs (B) and (C) shall apply in lieu of the rule under subsection (g)(1).
(B) Modifications to applicable rate brackets
In determining the amount of tax imposed by this section for the taxable year on a child described in subparagraph (A), the income tax table otherwise applicable under this subsection to the child shall be applied with the following modifications:
(i) 24-percent bracket
The maximum taxable income which is taxed at a rate below 24 percent shall not be more than the sum of—
(I) the earned taxable income of such child, plus
(II) the minimum taxable income for the 24-percent bracket in the table under paragraph (2)(E) (as adjusted under paragraph (3)) for the taxable year.
(ii) 35-percent bracket
(iii) 37-percent bracket
(C) Coordination with capital gains rates
For purposes of applying section 1(h) (after the modifications under paragraph (5)(A))—
(i) the maximum zero rate amount shall not be more than the sum of—
(II) the amount in effect under paragraph (5)(B)(i)(IV) for the taxable year, and
(ii) the maximum 15-percent rate amount shall not be more than the sum of—
(II) the amount in effect under paragraph (5)(B)(ii)(IV) for the taxable year.
(D) Earned taxable income
For purposes of this paragraph, the term "earned taxable income" means, with respect to any child for any taxable year, the taxable income of such child reduced (but not below zero) by the net unearned income (as defined in subsection (g)(4)) of such child.
(5) Application of current income tax brackets to capital gains brackets
Section 1(h)(1) shall be applied—
(i) by substituting "below the maximum zero rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 25 percent" in subparagraph (B)(i), and
(ii) by substituting "below the maximum 15-percent rate amount" for "which would (without regard to this paragraph) be taxed at a rate below 39.6 percent" in subparagraph (C)(ii)(I).
(B) Maximum amounts defined
For purposes of applying section 1(h) with the modifications described in subparagraph (A)—
(i) Maximum zero rate amount
The maximum zero rate amount shall be—
(I) in the case of a joint return or surviving spouse, $77,200,
(II) in the case of an individual who is a head of household (as defined in section 2(b)), $51,700,
(III) in the case of any other individual (other than an estate or trust), an amount equal to ½ of the amount in effect for the taxable year under subclause (I), and
(IV) in the case of an estate or trust, $2,600.
(ii) Maximum 15-percent rate amount
The maximum 15-percent rate amount shall be—
(I) in the case of a joint return or surviving spouse, $479,000 (½ such amount in the case of a married individual filing a separate return),
(II) in the case of an individual who is the head of a household (as defined in section 2(b)), $452,400,
(III) in the case of any other individual (other than an estate or trust), $425,800, and
(IV) in the case of an estate or trust, $12,700.
In the case of any taxable year beginning after 2018, each of the dollar amounts in clauses (i) and (ii) of subparagraph (B) shall be increased by an amount equal to—
(i) such dollar amount, multiplied by
(ii) the cost-of-living adjustment determined under subsection (f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2017" for "calendar year 2016" in subparagraph (A)(ii) thereof.
If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
(6) Section 15 not to apply
Section 15 shall not apply to any change in a rate of tax by reason of this subsection.
(Aug. 16, 1954, ch. 736, 68A Stat. 5; Pub. L. 88–272, title I, §111, Feb. 26, 1964, 78 Stat. 19; Pub. L. 89–809, title I, §103(a)(2), Nov. 13, 1966, 80 Stat. 1550; Pub. L. 91–172, title VIII, §803(a), Dec. 30, 1969, 83 Stat. 678; Pub. L. 95–30, title I, §101(a), May 23, 1977, 91 Stat. 127; Pub. L. 95–600, title I, §101(a), Nov. 6, 1978, 92 Stat. 2767; Pub. L. 97–34, title I, §§101(a), 104(a), Aug. 13, 1981, 95 Stat. 176, 188; Pub. L. 97–448, title I, §101(a)(3), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 99–514, title I, §101(a), title III, §302(a), title XIV, §1411(a), Oct. 22, 1986, 100 Stat. 2096, 2218, 2714; Pub. L. 100–647, title I, §§1001(a)(3), 1014(e)(1)–(3), (6), (7), title VI, §6006(a), Nov. 10, 1988, 102 Stat. 3349, 3561, 3562, 3686; Pub. L. 101–239, title VII, §§7811(j)(1), 7816(b), 7831(a), Dec. 19, 1989, 103 Stat. 2411, 2420, 2425; Pub. L. 101–508, title XI, §§11101(a)–(c), (d)(1)(A), (2), 11103(c), 11104(b), Nov. 5, 1990, 104 Stat. 1388–403 to 1388-406, 1388-408; Pub. L. 103–66, title XIII, §§13201(a), (b)(3)(A), (B), 13202(a), 13206(d)(2), Aug. 10, 1993, 107 Stat. 457, 459, 461, 467; Pub. L. 104–188, title I, §1704(m)(1), (2), Aug. 20, 1996, 110 Stat. 1882, 1883; Pub. L. 105–34, title III, §311(a), Aug. 5, 1997, 111 Stat. 831; Pub. L. 105–206, title V, §5001(a)(1)–(4), title VI, §§6005(d)(1), 6007(f)(1), July 22, 1998, 112 Stat. 787, 788, 800, 810; Pub. L. 105–277, div. J, title IV, §4002(i)(1), (3), Oct. 21, 1998, 112 Stat. 2681–907, 2681-908; Pub. L. 106–554, §1(a)(7) [title I, §117(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A-604; Pub. L. 107–16, title I, §101(a), (c)(1), (2), title III, §§301(c)(1), 302(a), (b), June 7, 2001, 115 Stat. 41, 43, 54; Pub. L. 108–27, title I, §§102(a), (b)(1), 104(a), (b), 105(a), title III, §§301(a)(1), (2)(A), (b)(1), 302(a), (e)(1), May 28, 2003, 117 Stat. 754, 755, 758, 760, 763; Pub. L. 108–311, title I, §101(c), (d), title IV, §§402(a)(1)–(3), 408(a)(1), (2), Oct. 4, 2004, 118 Stat. 1167, 1168, 1184, 1190; Pub. L. 108–357, title IV, §413(c)(1), Oct. 22, 2004, 118 Stat. 1506; Pub. L. 109–222, title V, §510(a)—(c), May 17, 2006, 120 Stat. 364; Pub. L. 110–28, title VIII, §8241(a), (b), May 25, 2007, 121 Stat. 199; Pub. L. 110–185, title I, §101(f)(2), Feb. 13, 2008, 122 Stat. 617; Pub. L. 112–240, title I, §§101(b)(1), 102(b)(1), (c)(2), Jan. 2, 2013, 126 Stat. 2316, 2318, 2319; Pub. L. 113–295, div. A, title II, §221(a)(1), Dec. 19, 2014, 128 Stat. 4037; Pub. L. 115–97, title I, §§11001(a), 11002(a)–(c), 14223(a), Dec. 22, 2017, 131 Stat. 2054, 2059, 2220.)
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table below.
The date of the enactment of this subclause, referred to in subsec. (h)(11)(C)(iii)(II), is the date of enactment of Pub. L. 115–97, which was approved Dec. 22, 2017.
2017—Subsec. (f)(2)(A). Pub. L. 115–97, §11002(c)(1), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "except as provided in paragraph (8), by increasing the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table by the cost-of-living adjustment for such calendar year,".
Subsec. (f)(3). Pub. L. 115–97, §11002(a), added par. (3) and struck out former par. (3). Prior to amendment, text read as follows: "For purposes of paragraph (2), the cost-of-living adjustment for any calendar year is the percentage (if any) by which—
"(A) the CPI for the preceding calendar year, exceeds
"(B) the CPI for the calendar year 1992."
Subsec. (f)(6), (7). Pub. L. 115–97, §11002(b), added par. (6), redesignated former par. (6) as (7), and struck out former par. (7). Prior to amendment, text of par. (7) read as follows: "In prescribing tables under paragraph (1) which apply to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate bracket begins shall be determined under paragraph (3) by substituting '1993' for '1992'."
Subsec. (h)(11)(C)(iii). Pub. L. 115–97, §14223(a), substituted "shall not include—" for "shall not include", inserted subcl. (I) designation before "any foreign corporation", and added subcl. (II).
Subsec. (i)(1)(C)(i). Pub. L. 115–97, §11002(c)(2)(A), substituted "for '2016' in subparagraph (A)(ii)" for "for '1992' in subparagraph (B)".
Subsec. (i)(3)(C). Pub. L. 115–97, §11002(c)(2)(B), substituted "subsection (f)(3)(A)(ii) shall be applied by substituting '2012' for '2016' " for "subsection (f)(3)(B) shall be applied by substituting '2012' for '1992' ".
Subsec. (j). Pub. L. 115–97, §11001(a), added subsec. (j).
2014—Subsec. (f)(7). Pub. L. 113–295 amended par. (7) generally. Prior to amendment, text read as follows:
"(A) Calendar year 1994.—In prescribing the tables under paragraph (1) which apply with respect to taxable years beginning in calendar year 1994, the Secretary shall make no adjustment to the dollar amounts at which the 36 percent rate bracket begins or at which the 39.6 percent rate begins under any table contained in subsection (a), (b), (c), (d), or (e).
"(B) Later calendar years.—In prescribing tables under paragraph (1) which apply with respect to taxable years beginning in a calendar year after 1994, the cost-of-living adjustment used in making adjustments to the dollar amounts referred to in subparagraph (A) shall be determined under paragraph (3) by substituting '1993' for '1992'."
2013—Subsec. (h)(1)(B). Pub. L. 112–240, §102(c)(2), substituted "0 percent" for "5 percent (0 percent in the case of taxable years beginning after 2007)" in introductory provisions.
Subsec. (h)(1)(C) to (F). Pub. L. 112–240, §102(b)(1), added subpars. (C) and (D), redesignated former subpars. (D) and (E) as (E) and (F), respectively, and struck out former subpar. (C) which read as follows: "15 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the amount on which a tax is determined under subparagraph (B);".
Subsec. (i)(2). Pub. L. 112–240, §101(b)(1)(A), amended par. (2) generally. Prior to amendment, par. (2) related to reductions in rates after June 30, 2001.
Subsec. (i)(3), (4). Pub. L. 112–240, §101(b)(1)(B), added par. (3) and redesignated former par. (3) as (4).
2008—Subsec. (i)(1)(D). Pub. L. 110–185 struck out heading and text of subpar. (D). Text read as follows: "This paragraph shall not apply to any taxable year to which section 6428 applies."
2007—Subsec. (g). Pub. L. 110–28, §8241(b), struck out "minor" before "children" in heading.
Subsec. (g)(2)(A). Pub. L. 110–28, §8241(a), amended subpar. (A) generally. Prior to amendment, subpar. (A) read as follows: "such child has not attained age 18 before the close of the taxable year,".
2006—Subsec. (g)(2)(A). Pub. L. 109–222, §510(a), substituted "age 18" for "age 14".
Subsec. (g)(2)(C). Pub. L. 109–222, §510(c), added subpar. (C).
Subsec. (g)(4)(C). Pub. L. 109–222, §510(b), added subpar. (C).
2004—Subsec. (f)(8). Pub. L. 108–311, §101(c), amended par. (8) generally, substituting provisions relating to elimination of marriage penalty in 15-percent bracket for provisions relating to phaseout of marriage penalty in 15-percent bracket.
Subsec. (g)(7)(B)(ii)(II). Pub. L. 108–311, §408(a)(1), substituted "10 percent" for "10 percent."
Subsec. (h)(1)(D)(i). Pub. L. 108–311, §402(a)(1), inserted "(determined without regard to paragraph (11))" after "net capital gain".
Subsec. (h)(6)(A)(ii)(I). Pub. L. 108–311, §408(a)(2)(A), substituted "(4)(B)" for "(5)(B)".
Subsec. (h)(6)(A)(ii)(II). Pub. L. 108–311, §408(a)(2)(B), substituted "(4)(A)" for "(5)(A)".
Subsec. (h)(10)(F) to (H). Pub. L. 108–357, §413(c)(1)(A), inserted "and" at end of subpar. (F), redesignated subpar. (H) as (G), and struck out former subpar. (G) which read as follows: "a foreign investment company which is described in section 1246(b)(1) and for which an election is in effect under section 1247; and".
Subsec. (h)(11)(B)(iii)(I). Pub. L. 108–311, §402(a)(2), substituted "substituting in section 246(c)" for "substituting in section 246(c)(1)", "121-day period" for "120-day period", and "91-day period" for "90-day period".
Subsec. (h)(11)(C)(iii). Pub. L. 108–357, §413(c)(1)(B), struck out "a foreign personal holding company (as defined in section 552), a foreign investment company (as defined in section 1246(b)), or" before "a passive foreign investment".
Subsec. (h)(11)(D)(ii). Pub. L. 108–311, §402(a)(3), substituted "a taxpayer to whom this section applies" for "an individual".
Subsec. (i)(1)(B)(i). Pub. L. 108–311, §101(d)(1), struck out "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" after "$14,000".
Subsec. (i)(1)(C). Pub. L. 108–311, §101(d)(2), reenacted heading without change and amended text generally, substituting provisions relating to inflation adjustment in calendar years after 2003 for such provisions in calendar years after 2000.
2003—Subsec. (f)(8)(A). Pub. L. 108–27, §102(b)(1), substituted "2002" for "2004".
Subsec. (f)(8)(B). Pub. L. 108–27, §102(a), inserted table item relating to years 2003 and 2004.
Subsec. (h)(1)(B). Pub. L. 108–27, §301(a)(1), substituted "5 percent (0 percent in the case of taxable years beginning after 2007)" for "10 percent".
Subsec. (h)(1)(C). Pub. L. 108–27, §301(a)(2)(A), substituted "15 percent" for "20 percent".
Subsec. (h)(2). Pub. L. 108–27, §301(b)(1)(A), (B), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows:
"(A) Reduction in 10-percent rate.—In the case of any taxable year beginning after December 31, 2000, the rate under paragraph (1)(B) shall be 8 percent with respect to so much of the amount to which the 10-percent rate would otherwise apply as does not exceed qualified 5-year gain, and 10 percent with respect to the remainder of such amount.
"(B) Reduction in 20-percent rate.—The rate under paragraph (1)(C) shall be 18 percent with respect to so much of the amount to which the 20-percent rate would otherwise apply as does not exceed the lesser of—
"(i) the excess of qualified 5-year gain over the amount of such gain taken into account under subparagraph (A) of this paragraph; or
"(ii) the amount of qualified 5-year gain (determined by taking into account only property the holding period for which begins after December 31, 2000),
and 20 percent with respect to the remainder of such amount. For purposes of determining under the preceding sentence whether the holding period of property begins after December 31, 2000, the holding period of property acquired pursuant to the exercise of an option (or other right or obligation to acquire property) shall include the period such option (or other right or obligation) was held."
Subsec. (h)(3). Pub. L. 108–27, §302(e)(1), amended heading and text of par. (3) generally. Prior to amendment, text read as follows: "For purposes of this subsection, the term 'adjusted net capital gain' means net capital gain reduced (but not below zero) by the sum of—
"(A) unrecaptured section 1250 gain; and
"(B) 28-percent rate gain."
Pub. L. 108–27, §301(b)(1)(B), redesignated par. (4) as (3). Former par. (3) redesignated (2).
Subsec. (h)(4) to (7). Pub. L. 108–27, §301(b)(1)(B), redesignated pars. (5) to (8) as (4) to (7), respectively. Former par. (4) redesignated (3).
Subsec. (h)(8). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (10) as (8). Former par. (8) redesignated (7).
Subsec. (h)(9). Pub. L. 108–27, §301(b)(1)(A), (C), redesignated par. (11) as (9) and struck out heading and text of former par. (9). Text read as follows: "For purposes of this subsection, the term 'qualified 5-year gain' means the aggregate long-term capital gain from property held for more than 5 years. The determination under the preceding sentence shall be made without regard to collectibles gain, gain described in paragraph (7)(A)(i), and section 1202 gain."
Subsec. (h)(10). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10). Former par. (10) redesignated (8).
Subsec. (h)(11). Pub. L. 108–27, §302(a), added par. (11).
Pub. L. 108–27, §301(b)(1)(C), redesignated par. (11) as (9).
Subsec. (h)(12). Pub. L. 108–27, §301(b)(1)(C), redesignated par. (12) as (10).
Subsec. (i)(1)(B)(i). Pub. L. 108–27, §104(a), substituted "($12,000 in the case of taxable years beginning after December 31, 2004, and before January 1, 2008)" for "($12,000 in the case of taxable years beginning before January 1, 2008)".
Subsec. (i)(1)(C). Pub. L. 108–27, §104(b), amended heading and text of subpar. (C) generally. Text read as follows: "In prescribing the tables under subsection (f) which apply with respect to taxable years beginning in calendar years after 2000—
"(i) the Secretary shall make no adjustment to the initial bracket amount for any taxable year beginning before January 1, 2009,
"(ii) the cost-of-living adjustment used in making adjustments to the initial bracket amount for any taxable year beginning after December 31, 2008, shall be determined under subsection (f)(3) by substituting '2007' for '1992' in subparagraph (B) thereof, and
"(iii) such adjustment shall not apply to the amount referred to in subparagraph (B)(iii).
If any amount after adjustment under the preceding sentence is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50."
Subsec. (i)(2). Pub. L. 108–27, §105(a), amended table generally. Prior to amendment, table read as follows:
"In the case of taxable years beginning during calendar year:
The corresponding percentages shall be substituted for
the following percentages:
2001 27.5% 30.5% 35.5% 39.1%
2002 and 2003 27.0% 30.0% 35.0% 38.6%
2006 and thereafter 25.0% 28.0% 33.0% 35.0%"
2001—Subsec. (f). Pub. L. 107–16, §302(b)(2), substituted "Phaseout of marriage penalty in 15-percent bracket; adjustments" for "Adjustments" in heading.
Subsec. (f)(2)(A). Pub. L. 107–16, §302(b)(1), inserted "except as provided in paragraph (8)," before "by increasing".
Subsec. (f)(6)(B). Pub. L. 107–16, §301(c)(1), substituted "(other than with respect to sections 63(c)(4) and 151(d)(4)(A)) shall be applied" for "(other than with respect to subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(4)(A)) shall be applied".
Subsec. (f)(8). Pub. L. 107–16, §302(a), added par. (8).
Subsec. (g)(7)(B)(ii)(II). Pub. L. 107–16, §101(c)(1), substituted "10 percent." for "15 percent".
Subsec. (h)(1)(A)(ii)(I), (B)(i). Pub. L. 107–16, §101(c)(2)(A), substituted "25 percent" for "28 percent".
Subsec. (h)(13). Pub. L. 107–16, §101(c)(2)(B), struck out par. (13), which set out special rules for determination of 28-percent rate gain, unrecaptured section 1250 gain, pass-thru entities, and charitable remainder trusts.
Subsec. (i). Pub. L. 107–16, §101(a), added subsec. (i).
2000—Subsec.(h)(8). Pub. L. 106–554 substituted "means the excess of—" and subpars. (A) and (B) for "means an amount equal to the gain excluded from gross income under section 1202(a)."
1998—Subsec. (g)(3)(C), (D). Pub. L. 105–206, §6007(f)(1), redesignated subpar. (D) as (C) and struck out heading and text of former subpar. (C). Text read as follows: "If tax is imposed under section 644(a)(1) with respect to the sale or exchange of any property of which the parent was the transferor, for purposes of applying subparagraph (A) to the taxable year of the parent in which such sale or exchange occurs—
"(i) taxable income of the parent shall be increased by the amount treated as included in gross income under section 644(a)(2)(A)(i), and
"(ii) the amount described in subparagraph (A)(ii) shall be increased by the amount of the excess referred to in section 644(a)(2)(A)."
Subsec. (h). Pub. L. 105–206, §6005(d)(1), reenacted subsec. heading without change and amended text of subsec. (h) generally, substituting present provisions comprising pars. (1) to (13) for former similar provisions comprising pars. (1) to (11).
Subsec. (h)(5). Pub. L. 105–206, §5001(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows:
"(5) 28-percent rate gain.—For purposes of this subsection—
"(A) In general.—The term '28-percent rate gain' means the excess (if any) of—
"(i) the sum of—
"(I) the aggregate long-term capital gain from property held for more than 1 year but not more than 18 months;
"(II) collectibles gain; and
"(III) section 1202 gain, over
"(ii) the sum of—
"(I) the aggregate long-term capital loss (not described in subclause (IV)) from property referred to in clause (i)(I);
"(II) collectibles loss;
"(III) the net short-term capital loss; and
"(IV) the amount of long-term capital loss carried under section 1212(b)(1)(B) to the taxable year.
"(B) Special rules.—
"(i) Short sale gains and holding periods.—Rules similar to the rules of section 1233(b) shall apply where the substantially identical property has been held more than 1 year but not more than 18 months; except that, for purposes of such rules—
"(I) section 1233(b)(1) shall be applied by substituting '18 months' for '1 year' each place it appears; and
"(II) the holding period of such property shall be treated as being 1 year on the day before the earlier of the date of the closing of the short sale or the date such property is disposed of.
"(ii) Long-term losses.—Section 1233(d) shall be applied separately by substituting '18 months' for '1 year' each place it appears.
"(iii) Options.—A rule similar to the rule of section 1092(f) shall apply where the stock was held for more than 18 months.
"(iv) Section 1256 contracts.—Amounts treated as long-term capital gain or loss under section 1256(a)(3) shall be treated as attributable to property held for more than 18 months."
Subsec. (h)(6)(A). Pub. L. 105–206, §5001(a)(2), substituted "1 year" for "18 months".
Subsec. (h)(7)(A)(i), (ii). Pub. L. 105–206, §5001(a)(3), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
"(i) the amount of long-term capital gain (not otherwise treated as ordinary income) which would be treated as ordinary income if—
"(I) section 1250(b)(1) included all depreciation and the applicable percentage under section 1250(a) were 100 percent, and
"(II) only gain from property held for more than 18 months were taken into account, over
"(ii) the excess (if any) of—
"(I) the amount described in paragraph (5)(A)(ii), over
"(II) the amount described in paragraph (5)(A)(i)."
Subsec. (h)(13). Pub. L. 105–206, §5001(a)(4), struck out "for periods during 1997" after "Special rules" in par. heading and amended headings and text of subpars. (A) and (B) generally. Prior to amendment, subpars. (A) and (B) read as follows:
"(A) Determination of 28-percent rate gain.—In applying paragraph (5)—
"(i) the amount determined under subclause (I) of paragraph (5)(A)(i) shall include long-term capital gain (not otherwise described in paragraph (5)(A)(i)) which is properly taken into account for the portion of the taxable year before May 7, 1997;
"(ii) the amounts determined under subclause (I) of paragraph (5)(A)(ii) shall include long-term capital loss (not otherwise described in paragraph (5)(A)(ii)) which is properly taken into account for the portion of the taxable year before May 7, 1997; and
"(iii) clauses (i)(I) and (ii)(I) of paragraph (5)(A) shall be applied by not taking into account any gain and loss on property held for more than 1 year but not more than 18 months which is properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997.
"(B) Other special rules.—
"(i) Determination of unrecaptured section 1250 gain not to include pre-may 7, 1997 gain.—The amount determined under paragraph (7)(A)(i) shall not include gain properly taken into account for the portion of the taxable year before May 7, 1997.
"(ii) Other transitional rules for 18-month holding period.—Paragraphs (6)(A) and (7)(A)(i)(II) shall be applied by substituting '1 year' for '18 months' with respect to gain properly taken into account for the portion of the taxable year after May 6, 1997, and before July 29, 1997."
Subsec. (h)(13)(B). Pub. L. 105–277, §4002(i)(1), substituted "paragraph (7)(A)(i)" for "paragraph (7)(A)" in introductory provisions.
Subsec. (h)(13)(D). Pub. L. 105–277, §4002(i)(3), added subpar. (D).
1997—Subsec. (h). Pub. L. 105–34 amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: "If a taxpayer has a net capital gain for any taxable year, then the tax imposed by this section shall not exceed the sum of—
"(1) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
"(A) taxable income reduced by the amount of the net capital gain, or
"(B) the amount of taxable income taxed at a rate below 28 percent, plus
"(2) a tax of 28 percent of the amount of taxable income in excess of the amount determined under paragraph (1).
For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."
1996—Subsec. (g)(7)(A)(ii). Pub. L. 104–188, §1704(m)(1), amended cl. (ii) generally. Prior to amendment, cl. (ii) read as follows: "such gross income is more than $500 and less than $5,000,".
Subsec. (g)(7)(B)(i). Pub. L. 104–188, §1704(m)(2)(A), substituted "twice the amount described in paragraph (4)(A)(ii)(I)" for "$1,000".
Subsec. (g)(7)(B)(ii)(II). Pub. L. 104–188, §1704(m)(2)(B), amended subcl. (II) generally. Prior to amendment, subcl. (II) read as follows: "for each such child, the lesser of $75 or 15 percent of the excess of the gross income of such child over $500, and".
1993—Subsecs. (a) to (e). Pub. L. 103–66, §§13201(a), 13202(a), amended subsecs. (a) to (e) generally, substituting five-tiered tax tables for all categories applicable to tax years after December 31, 1992, for prior three-tiered tax tables.
Subsec. (f)(1). Pub. L. 103–66, §13201(b)(3)(A)(i), substituted "1993" for "1990".
Subsec. (f)(3)(B). Pub. L. 103–66, §13201(b)(3)(A)(ii), substituted "1992" for "1989".
Subsec. (f)(7). Pub. L. 103–66, §13201(b)(3)(B), added par. (7).
Subsec. (h). Pub. L. 103–66, §13206(d)(2), inserted as concluding provision at end "For purposes of the preceding sentence, the net capital gain for any taxable year shall be reduced (but not below zero) by the amount which the taxpayer elects to take into account as investment income for the taxable year under section 163(d)(4)(B)(iii)."
1990—Subsecs. (a) to (e). Pub. L. 101–508, §11101(a), amended subsecs. (a) to (e) generally, substituting three-tiered tax tables for all categories applicable to tax years after Dec. 31, 1990, for prior two-tiered tax tables.
Subsec. (f)(1). Pub. L. 101–508, §11101(d)(1)(A)(i), substituted "1990" for "1988".
Subsec. (f)(3)(B). Pub. L. 101–508, §11101(d)(1)(A)(ii), substituted "1989" for "1987".
Subsec. (f)(6)(A). Pub. L. 101–508, §11104(b)(1), substituted "section 151(d)(4)" for "section 151(d)(3)".
Pub. L. 101–508, §11103(c), inserted reference to section 68(b)(2).
Pub. L. 101–508, §11101(b)(2), struck out "subsection (g)(4)," after "paragraph (2)(A),".
Subsec. (f)(6)(B). Pub. L. 101–508, §11104(b)(2), substituted "section 151(d)(4)(A)" for "section 151(d)(3)".
Subsec. (g). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).
Pub. L. 101–508, §11101(b)(1), struck out subsec. (g) which provided for phaseout of 15-percent rate and personal exemptions.
Subsec. (h). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h) and struck out former subsec. (h) which provided tax schedules for taxable years beginning in 1987.
Subsec. (i). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (i) as (g).
Subsec. (j). Pub. L. 101–508, §11101(d)(2), redesignated subsec. (j) as (h).
Pub. L. 101–508, §11101(c), amended subsec. (j) generally. Prior to amendment, subsec. (j) read as follows:
"(1) In general.—If a taxpayer has a net capital gain for any taxable year to which this subsection applies, then the tax imposed by this section shall not exceed the sum of—
"(A) a tax computed at the rates and in the same manner as if this subsection had not been enacted on the greater of—
"(i) the taxable income reduced by the amount of net capital gain, or
"(ii) the amount of taxable income taxed at a rate below 28 percent, plus
"(B) a tax of 28 percent of the amount of taxable income in excess of the amount determined under subparagraph (A), plus
"(C) the amount of increase determined under subsection (g).
"(2) Years to which subsection applies.—This subsection shall apply to—
"(A) any taxable year beginning in 1987, and
"(B) any taxable year beginning after 1987 if the highest rate of tax set forth in subsection (a), (b), (c), (d), or (e) (whichever applies) for such taxable year exceeds 28 percent."
1989—Subsec. (f)(6)(B). Pub. L. 101–239, §7831(a), substituted "subsection (c)(4) of section 63 (as it applies to subsections (c)(5)(A) and (f) of such section) and section 151(d)(3)" for "section 63(c)(4)".
Subsec. (i)(3)(C), (D). Pub. L. 101–239, §7811(j)(1), redesignated subpar. (C), relating to special rule where parent has different taxable year, as (D).
Subsec. (i)(7)(A). Pub. L. 101–239, §7816(b), inserted "(other than for purposes of this paragraph)" after "shall be treated" in concluding provisions.
1988—Subsec. (g)(2). Pub. L. 100–647, §1001(a)(3), inserted provision relating to application of subpar. (B) at end of last sentence.
Subsec. (i)(3)(A). Pub. L. 100–647, §1014(e)(2), substituted "any exclusion, deduction, or credit" for "any deduction or credit".
Subsec. (i)(3)(C). Pub. L. 100–647, §1014(e)(7), added subpar. (C) relating to special rule where parent has different taxable year.
Pub. L. 100–647, §1014(e)(1), added subpar. (C) relating to coordination with section 644.
Subsec. (i)(4)(A)(i). Pub. L. 100–647, §1014(e)(3)(A), substituted "adjusted gross income" for "gross income" and inserted "attributable to" after "which is not".
Subsec. (i)(4)(A)(ii)(II). Pub. L. 100–647, §1014(e)(3)(B)–(D), substituted "his deductions" for "his deduction", "the itemized deductions allowed" for "the deductions allowed", and "adjusted gross income" for "gross income".
Subsec. (i)(5)(A). Pub. L. 100–647, §1014(e)(6), substituted "custodial parent (within the meaning of section 152(e))" for "custodial parent".
Subsec. (i)(7). Pub. L. 100–647, §6006(a), added par. (7).
1986—Subsecs. (a) to (e). Pub. L. 99–514, §101(a), in amending subsecs. (a) to (e) generally, substituted a general tax table for tax tables (1), (2), and (3) in each subsec. applicable to taxable years beginning in 1982, 1983, and after 1983, respectively.
Subsec. (f). Pub. L. 99–514, §101(a), in amending subsec. (f) generally, in par. (1) substituted "1988," for "1984" and struck out "paragraph (3) of" before "subsections", in par. (2) struck out "paragraph (3) of" before "subsection" in introductory provisions, substituted subpars. (A) to (C) for former subpars. (A) to (C) which read as follows:
"(A) by increasing—
"(i) the maximum dollar amount on which no tax is imposed under such table, and
"(ii) the minimum and maximum dollar amounts for each rate bracket for which a tax is imposed under such table,
by the cost-of-living adjustment for such calendar year,
"(B) by not changing the rate applicable to any rate bracket as adjusted under subparagraph (A)(ii), and
"(C) by adjusting the amounts setting forth the tax to the extent necessary to reflect the adjustments in the rate brackets.",
and struck out concluding provisions which read as follows: "If any increase determined under subparagraph (A) is not a multiple of $10, such increase shall be rounded to the nearest multiple of $10 (or if such increase is a multiple of $5, such increase shall be increased to the next highest multiple of $10).", in par. (3)(B) substituted "1987" for "1983", in par. (4) substituted "August 31" for "September 30", in par. (5) inserted requirement that the Consumer Price Index most consistent with such Index for calendar year 1986 be used, and added par. (6).
Subsecs. (g), (h). Pub. L. 99–514, §101(a), in amending section generally, added subsecs. (g) and (h).
Subsec. (i). Pub. L. 99–514, §1411(a), added subsec. (i).
Subsec. (j). Pub. L. 99–514, §302(a), added subsec. (j).
1982—Subsecs. (d), (e). Pub. L. 97–448, §101(a)(3), set out as a note below, provided for amendment of the tables applying to married individuals filing separately or to estates and trusts so as to correct any figure differing by not more than 50 cents from the correct amount under the formula used in constructing such table. Corrections to the tables in subsecs. (d) and (e) appeared in Announcement 83–50 contained in Internal Revenue Bulletin No. 1983–12 of Mar. 21, 1983.
1981—Subsecs. (a) to (e). Pub. L. 97–34, §101(a), generally revised tax tables downward providing for cumulative across-the-board reductions of 23 percent on a three phase schedule under which different new rates were set for taxable years beginning in 1982, for taxable years beginning in 1983, and for taxable years beginning after 1983.
Subsec. (f). Pub. L. 97–34, §104(a), added subsec. (f).
1978—Subsec. (a). Pub. L. 95–600 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,400 or less was substituted for a bottom bracket imposing no tax on taxable income of $3,200 or less.
Subsec. (b). Pub. L. 95–600 generally made a downward revision of tax table for heads of household resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Subsec. (c). Pub. L. 95–600 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,300 or less was substituted for a bottom bracket imposing no tax on taxable income of $2,200 or less.
Subsec. (d). Pub. L. 95–600 generally made a downward revision of tax tables for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,700 or less was substituted for a bottom bracket imposing no tax on taxable income of $1,600 or less.
Subsec. (e). Pub. L. 95–600 generally made a downward revision of tax tables for estates and trusts resulting in a table under which, among other changes, a bottom bracket under which a tax of 14% is imposed on taxable income of $1,050 for a bottom bracket under which a tax of 14% was imposed on taxable income of $500 or less.
1977—Subsec. (a). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing joint returns and surviving spouses resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $3,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Subsec. (b). Pub. L. 95–30 generally made a downward revision of tax table for heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $1,000 or less.
Subsec. (c). Pub. L. 95–30 generally made a downward revision of tax table for unmarried individuals other than surviving spouses and heads of households resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $2,200 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less.
Subsec. (d). Pub. L. 95–30 generally made a downward revision of tax table for married individuals filing separate returns resulting in a table under which, among other changes, a bottom bracket imposing no tax on taxable income of $1,600 or less was substituted for a bottom bracket under which a tax of 14% had been imposed on a taxable income of $500 or less. Provisions making table applicable to estates and trusts were struck out. See subsec. (e).
Subsec. (e). Pub. L. 95–30 added subsec. (e) consisting of table formerly contained in subsec. (d) but without any downward revision and limited so as to apply only to estates and trusts.
1969—Subsec. (a). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing joint returns and surviving spouses for the tables of rates of tax on individuals. For rates of taxes on unmarried individuals and married persons filing separate returns, see subsecs. (c) and (d) of this section.
Subsec. (b). Pub. L. 91–172 generally revised rates of tax of heads of household downwards and struck out provisions defining head of household, determination of status, and limitations. For definition of head of household, determination of status, and limitations, see section 2(b) of this title.
Subsec. (c). Pub. L. 91–172 substituted rates of tax on unmarried individuals (other than surviving spouses and heads of household) for special rules explaining the rates of tax imposed under former subsecs. (a) and (b)(1) and prescribing a maximum limit of 87 percent of the taxable year.
Subsec. (d). Pub. L. 91–172 substituted a table of rates of tax for married individuals filing separate returns for provision prescribing the applicability of the rates to non-resident aliens. For applicability of rates of tax to non-resident aliens, see section 2(d) of this title.
Subsec. (e). Pub. L. 91–172 struck out cross reference to section 63. See section 2(e) of this title.
1966—Subsecs. (d), (e). Pub. L. 89–809 added subsec. (d) and redesignated former subsec. (d) as (e).
1964—Pub. L. 88–272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965.
Pub. L. 115–97, title I, §11001(c), Dec. 22, 2017, 131 Stat. 2059, provided that: "The amendments made by this section [amending this section and section 6695 of this title] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §11002(e), Dec. 22, 2017, 131 Stat. 2063, provided that: "The amendments made by this section [amending this section and sections 23, 25A, 25B, 32, 36B, 41, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 151, 162, 179, 213, 219–221, 223, 280F, 408A, 430, 512, 513, 831, 877A, 911, 1274A, 2010, 2032A, 2503, 4161, 4261, 4980I, 5000A, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7872, and 9831 of this title] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §14223(b), Dec. 22, 2017, 131 Stat. 2221, provided that: "The amendments made by this section [amending this section] shall apply to dividends received after the date of the enactment of this Act [Dec. 22, 2017]."
Pub. L. 113–295, div. A, title II, §221(b), Dec. 19, 2014, 128 Stat. 4055, provided that:
"(1) General rule.—Except as otherwise provided in subsection (a) [see Tables for classification] or paragraph (2) of this subsection, the amendments made by this section [see Tables for classification] shall take effect on the date of enactment of this Act [Dec. 19, 2014].
"(2) Savings provision.—If—
"(A) any provision amended or repealed by the amendments made by this section applied to—
"(i) any transaction occurring before the date of the enactment of this Act,
"(ii) any property acquired before such date of enactment, or
"(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
"(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after [such] date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment."
Pub. L. 112–240, title I, §101(b)(3), Jan. 2, 2013, 126 Stat. 2317, provided that: "The amendments made by this subsection [amending this section and sections 68 and 151 of this title] shall apply to taxable years beginning after December 31, 2012."
Pub. L. 112–240, title I, §102(d), Jan. 2, 2013, 126 Stat. 2319, provided that:
"(1) In general.—Except as otherwise provided, the amendments made by subsections (b) and (c) [amending this section, sections 55, 531, 541, 1445, and 7518 of this title, and section 53511 of Title 46, Shipping] shall apply to taxable years beginning after December 31, 2012.
"(2) Withholding.—The amendments made by paragraphs (1)(C) and (3) of subsection (c) [amending section 1445 of this title] shall apply to amounts paid on or after January 1, 2013."
Effective and Termination Dates of 2010 Amendment
Pub. L. 111–148, title X, §10909(c), Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298, provided that: "Each provision of law amended by this section [amending sections 23, 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] is amended to read as such provision would read if this section had never been enacted. The amendments made by the preceding sentence shall apply to taxable years beginning after December 31, 2011."
Pub. L. 111–148, title X, §10909(d), Mar. 23, 2010, 124 Stat. 1024, as amended by Pub. L. 111–312, title I, §101(b)(2), Dec. 17, 2010, 124 Stat. 3298, provided that: "Except as provided in subsection (c) [set out as a note above], the amendments made by this section [amending sections 24, 25, 25A, 25B, 26, 30, 30B, 30D, 36C, 137, 904, 1016, 1400C, and 6211 of this title and section 1324 of Title 31, Money and Finance, and renumbering section 23 of this title as section 36C of this title] shall apply to taxable years beginning after December 31, 2009."
Pub. L. 110–28, title VIII, §8241(c), May 25, 2007, 121 Stat. 199, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [May 25, 2007]."
Pub. L. 109–222, title V, §510(d), May 17, 2006, 120 Stat. 364, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2005."
Pub. L. 108–357, title IV, §413(d), Oct. 22, 2004, 118 Stat. 1510, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 170, 171, 245, 312, 443, 465, 508, 542, 543, 562, 563, 751, 864, 898, 904, 951, 954, 989, 1014, 1016, 1212, 1223, 1248, 1260, 1291, 1294, 4947, 4948, 6103, 6501, and 6679 of this title and repealing sections 551 to 558, 1246, 1247, and 6035 of this title] shall apply to taxable years of foreign corporations beginning after December 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
"(2) Subsection (c)(27).—The amendments made by subsection (c)(27) [amending section 6103 of this title] shall apply to disclosures of return or return information with respect to taxable years beginning after December 31, 2004."
Pub. L. 108–311, title I, §101(e), Oct. 4, 2004, 118 Stat. 1168, provided that: "The amendments made by this section [amending this section and sections 24 and 63 of this title] shall apply to taxable years beginning after December 31, 2003."
Pub. L. 108–311, title I, §105, Oct. 4, 2004, 118 Stat. 1169, provided that: "Each amendment made by this title [amending this section and sections 24, 32, 55, and 63 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 108–311, title IV, §402(b), Oct. 4, 2004, 118 Stat. 1186, provided that: "The amendments made by subsection (a) [amending this section and sections 691, 854, and 857 of this title and provisions set out as a note under this section] shall take effect as if included in section 302 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 [Pub. L. 108–27]."
Pub. L. 108–27, title I, §102(c), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and provisions set out as a note under this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 108–27, title I, §104(c), May 28, 2003, 117 Stat. 755, provided that:
"(1) In general.—The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002.
"(2) Tables for 2003.—The Secretary of the Treasury shall modify each table which has been prescribed under section 1(f) of the Internal Revenue Code of 1986 for taxable years beginning in 2003 and which relates to the amendment made by subsection (a) to reflect such amendment."
Pub. L. 108–27, title I, §105(b), May 28, 2003, 117 Stat. 755, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 108–27, title I, §107, May 28, 2003, 117 Stat. 755, provided that: "Each amendment made by this title [enacting section 6429 of this title, amending this section and sections 24, 55, and 63 of this title, and amending provisions set out as notes under this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note below] to the same extent and in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 108–27, title III, §301(d), May 28, 2003, 117 Stat. 760, provided that:
"(1) In general.—Except as otherwise provided by this subsection, the amendments made by this section [amending this section, sections 55, 57, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending on or after May 6, 2003.
"(2) Withholding.—The amendment made by subsection (a)(2)(C) [amending section 1445 of this title] shall apply to amounts paid after the date of the enactment of this Act [May 28, 2003].
"(3) Small business stock.—The amendments made by subsection (b)(3) [amending section 57 of this title] shall apply to dispositions on or after May 6, 2003."
Pub. L. 108–27, title III, §302(f), May 28, 2003, 117 Stat. 764, as amended by Pub. L. 108–311, title IV, §402(a)(6), Oct. 4, 2004, 118 Stat. 1185, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 163, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, and 1257 of this title and repealing section 341 of this title] shall apply to taxable years beginning after December 31, 2002.
"(2) Pass-thru entities.—In the case of a pass-thru entity described in subparagraph (A), (B), (C), (D), (E), or (F) of section 1(h)(10) of the Internal Revenue Code of 1986, as amended by this Act, the amendments made by this section shall apply to taxable years ending after December 31, 2002; except that dividends received by such an entity on or before such date shall not be treated as qualified dividend income (as defined in section 1(h)(11)(B) of such Code, as added by this Act)."
Pub. L. 108–27, title III, §303, May 28, 2003, 117 Stat. 764, as amended by Pub. L. 109–222, title I, §102, May 17, 2006, 120 Stat. 346; Pub. L. 111–312, title I, §102(a), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, title III of Pub. L. 108–27 would not apply to taxable years beginning after Dec. 31, 2012, and that the Internal Revenue Code of 1986 would be applied and administered to such years as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §102(a), Jan. 2, 2013, 126 Stat. 2318.
Pub. L. 111–312, title II, §201(c), Dec. 17, 2010, 124 Stat. 3299, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] (relating to sunset of provisions of such Act) shall not apply to title VII of such Act [Pub. L. 107–16, §701, amending section 55 of this title and enacting provisions set out as a note under section 55 of this title] (relating to alternative minimum tax)."
Pub. L. 109–280, title VIII, §811, Aug. 17, 2006, 120 Stat. 996, provided that: "Title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, formerly set out below] shall not apply to the provisions of, and amendments made by, subtitles A through F of title VI of such Act [subtitles A to F [§§601–666] of title VI of Pub. L. 107–16, enacting sections 25B, 45E, 402A, and 4980F of this title, amending sections 24, 25, 25B, 26, 38, 39, 72, 132, 196, 219, 401, 402, 403, 404, 408, 408A, 409, 411, 412, 414 to 416, 457, 501, 505, 664, 861, 904, 1400C, 3401, 3405, 4972, 4973, 4975, 4979A, 6047, and 6051 of this title and sections 1003, 1053, 1054, 1082, 1104, and 1108 of Title 29, Labor, enacting provisions set out as notes under sections 24, 38, 72, 132, 219, 401, 402, 403, 404, 408, 409, 411, 412, 414 to 416, 457, 861, 4972, 4975, 4980F, and 7801 of this title and section 1107 of Title 29, and amending provisions set out as notes under section 414 of this title and section 1107 of Title 29] (relating to pension and individual retirement arrangement provisions)."
Pub. L. 109–280, title XIII, §1304(a), Aug. 17, 2006, 120 Stat. 1109, provided that: "Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, formerly set out below] (relating to sunset provisions) shall not apply to section 402 of such Act [amending sections 72, 135, 221, 529, 530, 4973, and 6693 of this title and enacting provisions set out as a note under section 72 of this title] (relating to modifications to qualified tuition programs)."
Pub. L. 107–16, title I, §101(d), June 7, 2001, 115 Stat. 44, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting section 6428 of this title and amending this section and sections 15, 531, 541, 3402, and 3406 of this title] shall apply to taxable years beginning after December 31, 2000.
"(2) Amendments to withholding provisions.—The amendments made by paragraphs (6), (7), (8), (9), (10), and (11) of subsection (c) [amending sections 3402 and 3406 of this title] shall apply to amounts paid after the 60th day after the date of the enactment of this Act [June 7, 2001]. References to income brackets and rates of tax in such paragraphs shall be applied without regard to [former] section 1(i)(1)(D) of the Internal Revenue Code of 1986."
Pub. L. 107–16, title III, §301(d), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §103(b), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section and section 63 of this title] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 107–16, title III, §302(c), June 7, 2001, 115 Stat. 54, as amended by Pub. L. 108–27, title I, §102(b)(2), May 28, 2003, 117 Stat. 754, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 107–16, title IX, §901, June 7, 2001, 115 Stat. 150, as amended by Pub. L. 107–358, §2, Dec. 17, 2002, 116 Stat. 3015; Pub. L. 111–312, title I, §101(a)(1), Dec. 17, 2010, 124 Stat. 3298, which provided that all provisions of, and amendments made by, Pub. L. 107–16 (except for section 803 thereof (26 U.S.C. note prec. 101)) would not apply to taxable, plan, or limitation years beginning after Dec. 31, 2012, or, in the case of title V of Pub. L. 107–16, to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and that the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1001 et seq.) would be applied and administered to such years, estates, gifts, and transfers as if such provisions and amendments had never been enacted, was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
[Pub. L. 112–240, title I, §101(a)(3), Jan. 2, 2013, 126 Stat. 2316, provided that: "The amendments made by this subsection [repealing section 901 of Pub. L. 107–16, formerly set out above, and provisions set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title] shall apply to taxable, plan, or limitation years beginning after December 31, 2012, and estates of decedents dying, gifts made, or generation skipping transfers after December 31, 2012."]
Pub. L. 106–554, §1(a)(7) [title I, §117(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-605, provided that: "The amendments made by this section [amending this section and section 1202 of this title] shall apply to stock acquired after the date of the enactment of this Act [Dec. 21, 2000]."
Pub. L. 105–277, div. J, title IV, §4002(k), Oct. 21, 1998, 112 Stat. 2681–908, provided that: "The amendments made by this section [amending this section and sections 408A, 6015, 6103, 6159, 7421, 7443A, and 7491 of this title and amending provisions set out as a note under section 6601 of this title] shall take effect as if included in the provisions of the 1998 Act [Pub. L. 105–206] to which they relate."
Pub. L. 105–206, title V, §5001(b), July 22, 1998, 112 Stat. 788, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 1223 and 1235 of this title] shall apply to taxable years ending after December 31, 1997.
"(2) Subsection (a)(5).—The amendments made by subsection (a)(5) [amending sections 1223 and 1235 of this title] shall take effect on January 1, 1998."
Pub. L. 105–206, title VI, §6024, July 22, 1998, 112 Stat. 826, provided that: "Except as otherwise provided in this title [see Tables for classification], the amendments made by this title shall take effect as if included in the provisions of the Taxpayer Relief Act of 1997 [Pub. L. 105–34] to which they relate."
Pub. L. 105–34, title III, §311(d), Aug. 5, 1997, 111 Stat. 835, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 55, 57, 904, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years ending after May 6, 1997.
"(2) Withholding.—The amendment made by subsection (c)(1) [amending section 1445 of this title] shall apply only to amounts paid after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 104–188, title I, §1704(m)(4), Aug. 20, 1996, 110 Stat. 1883, provided that: "The amendments made by this subsection [amending this section and section 59 of this title] shall apply to taxable years beginning after December 31, 1995."
Pub. L. 103–66, title XIII, §13201(c), Aug. 10, 1993, 107 Stat. 459, provided that: "The amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] shall apply to taxable years beginning after December 31, 1992."
Pub. L. 103–66, title XIII, §13202(c), Aug. 10, 1993, 107 Stat. 461, provided that: "The amendments made by this section [amending this section and sections 531 and 541 of this title] shall apply to taxable years beginning after December 31, 1992."
Pub. L. 103–66, title XIII, §13206(d)(3), Aug. 10, 1993, 107 Stat. 467, provided that: "The amendments made by this subsection [amending this section and section 163 of this title] shall apply to taxable years beginning after December 31, 1992."
Pub. L. 101–508, title XI, §11101(e), Nov. 5, 1990, 104 Stat. 1388–405, provided that: "The amendments made by this section [amending this section, sections 32, 41, 59, 63, 135, 151, 513, 691, 904, 6103, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 101–508, title XI, §11103(e), Nov. 5, 1990, 104 Stat. 1388–407, provided that: "The amendments made by this section [enacting section 68 of this title and amending this section and section 56 of this title] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 101–508, title XI, §11104(c), Nov. 5, 1990, 104 Stat. 1388–408, provided that: "The amendments made by this section [amending this section and section 151 of this title] shall apply to taxable years beginning after December 31, 1990."
Pub. L. 101–239, title VII, §7817, Dec. 19, 1989, 103 Stat. 2423, provided that: "Except as otherwise provided in this part [part I (§§7811–7817) of subtitle H of title VII of Pub. L. 101–239, see Tables for classification], any amendment made by this part shall take effect as if included in the provision of the 1988 Act [Pub. L. 100–647] to which such amendment relates."
Pub. L. 101–239, title VII, §7831(g), Dec. 19, 1989, 103 Stat. 2427, provided that: "Any amendment made by this section [amending this section and sections 42, 406, 407, and 1250 of this title and provisions set out as notes under sections 141 and 263A of this title] shall take effect as if included in the provision of the Tax Reform Act of 1986 [Pub. L. 99–514] to which such amendment relates."
Pub. L. 100–647, title I, §1019, Nov. 10, 1988, 102 Stat. 3593, provided that:
"(a) General Rule.—Except as otherwise provided in this title, any amendment made by this title [see Tables for classification], shall take effect as if included in the provision of the Reform Act [Pub. L. 99–514] to which such amendment relates.
"(b) Waiver of Estimated Tax Penalties.—No addition to tax shall be made under section 6654 or 6655 of the 1986 Code for any period before April 16, 1989 (March 16, 1989 in the case of a taxpayer subject to section 6655 of the 1986 Code) with respect to any underpayment to the extent such underpayment was created or increased by any provision of this title or title II [see Tables for classification]."
Pub. L. 100–647, title VI, §6006(b), Nov. 10, 1988, 102 Stat. 3687, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1988."
Pub. L. 99–514, title I, §151, Oct. 22, 1986, 100 Stat. 2121, provided that:
"(a) General Rule.—Except as otherwise provided in this section, the amendments made by this title [enacting section 67 of this title, amending this section, sections 3, 5, 15, 21, 32, 62, 63, 74, 85, 86, 102, 108, 117, 129, 151, 152, 164, 170, 172, 183, 213, 265, 274, 280A, 402, 441, 443, 527, 541, 613A, 642, 667, 861, 862, 901, 904, 1398, 1441, 2032A, 3121, 3231, 3306, 3401, 3402, 3507, 4941, 4945, 6012 to 6014, 6212, 6504, 6511, and 7871 of this title, and section 409 of Title 42, The Public Health and Welfare, renumbering section 223 of this title as section 220 of this title, repealing sections 24, 221, 222, and 1301 to 1305 of this title, and enacting provisions set out as a note under section 32 of this title] shall apply to taxable years beginning after December 31, 1986.
"(b) Unemployment Compensation.—The amendment made by section 121 [amending section 85 of this title] shall apply to amounts received after December 31, 1986, in taxable years ending after such date.
"(c) Prizes and Awards.—The amendments made by section 122 [amending sections 74, 102, 274, 3121, 3231, 3306, 3401, 4941, and 4945 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply to prizes and awards granted after December 31, 1986.
"(d) Scholarships.—The amendments made by section 123 [amending sections 74, 117, 1441, and 7871 of this title] shall apply to taxable years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986.
"(e) Parsonage and Military Housing Allowances.—The amendment made by section 144 [amending section 265 of this title] shall apply to taxable years beginning before, on, or after, December 31, 1986."
Pub. L. 99–514, title III, §302(b), Oct. 22, 1986, 100 Stat. 2218, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 1986."
Pub. L. 99–514, title XIV, §1411(c), Oct. 22, 1986, 100 Stat. 2716, provided that: "The amendments made by this section [amending this section and section 6103 of this title] shall apply to taxable years beginning after December 31, 1986."
Pub. L. 97–448, title I, §109, Jan. 12, 1983, 96 Stat. 2391, provided that: "Except as otherwise provided in this title, any amendment made by this title [see Tables for classification] shall take effect as if it had been included in the provision of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, Aug. 13, 1981, 95 Stat. 172] to which such amendment relates."
Pub. L. 97–34, title I, §101(f)(1), Aug. 13, 1981, 95 Stat. 185, as amended by Pub. L. 97–448, title I, §101(a)(1), Jan. 12, 1983, 96 Stat. 2365, provided that: "The amendments made by subsections (a), (c), and (d) [amending this section and sections 3, 21, 55, 541, and 1304 of this title and repealing section 1348 of this title] shall apply to taxable years beginning after December 31, 1981; except that the amendment made by paragraph (3) of subsection (d) [amending section 21 of this title] shall apply to taxable years ending after December 31, 1981."
Pub. L. 97–34, title I, §104(e), Aug. 13, 1981, 95 Stat. 190, provided that: "The amendments made by this section [amending this section and sections 63, 151, 6012, and 6013 of this title] shall apply to taxable years beginning after December 31, 1984."
Pub. L. 95–600, title I, §101(f)(1), Nov. 6, 1978, 92 Stat. 2770, provided that: "The amendments made by subsections (a), (b), (c), and (d) [amending sections 63, 402, 1302, and 6012 of this title] shall apply to taxable years beginning after December 31, 1978."
Pub. L. 95–30, title I, §106(a), May 23, 1977, 91 Stat. 141, provided that: "The amendments made by sections 101, 102, and 104 [amending this section and sections 3, 21, 42, 57, 63, 143, 161, 172, 211, 402, 441, 443, 511, 584, 613A, 641, 642, 667, 703, 861, 862, 873, 904, 911, 931, 1034, 1211, 1302, 6012, 6014, 6212, 6504, and 6654 of this title and repealing sections 36, 141, 142, 144, and 145 of this title] shall apply to taxable years beginning after December 31, 1976."
Pub. L. 91–172, title VIII, §803(f), Dec. 30, 1969, 83 Stat. 685, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by subsections (a) [amending this section], (b) [amending section 2 of this title], and (d) (other than paragraphs (1) and (8)) [amending sections 5, 511, 632, 641, 1347, and 6015 of this title] shall apply to taxable years beginning after December 31, 1970, except that section 2(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] [section 2(c) of this title], as amended by subsection (b), shall also apply to taxable years beginning after December 31, 1969. The amendments made by subsections (c) [amending section 3 of this title], (d)(1) [amending section 6014 of this title], and (d)(8) [amending section 1304 of this title] shall apply to taxable years beginning after December 31, 1969".
Pub. L. 89–809, title I, §103(n), Nov. 13, 1966, 80 Stat. 1555, provided that:
"(1) The amendments made by this section (other than the amendments made by subsections (h), (i), and (k)) [enacting section 877 of this title, amending this section and sections 116, 154, 871, 872, 873, 874, 875, 932, 6015, and 7701 of this title, renumbering section 877 as 878, and repealing section 1493 of this title] shall apply with respect to taxable years beginning after December 31, 1966.
"(2) The amendments made by subsection (h) [amending section 1441 of this title] shall apply with respect to payments made in taxable years of recipients beginning after December 31, 1966.
"(3) The amendments made by subsection (i) [amending section 1461 of this title] shall apply with respect to payments occurring after December 31, 1966.
"(4) The amendments made by subsection (k) [amending section 3401 of this title] shall apply with respect to remuneration paid after December 31, 1966."
Pub. L. 88–272, title I, §131, Feb. 26, 1964, 78 Stat. 30, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [amending this section and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504, and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963."
Short Title of 2019 Amendment
Pub. L. 116–25, §1(a), July 1, 2019, 133 Stat. 981, provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer First Act'."
Pub. L. 115–250, §1, Sept. 29, 2018, 132 Stat. 3164, provided that: "This Act [amending section 9502 of this title] may be cited as the 'Airport and Airway Extension Act of 2018, Part II'."
Pub. L. 115–141, div. M, title I, §1, Mar. 23, 2018, 132 Stat. 1046, provided that: "This title [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 41743, 44506, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2018'."
Pub. L. 115–141, div. U, §1(a), Mar. 23, 2018, 132 Stat. 1159, provided that: "This division [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2018'."
Pub. L. 115–63, §1(a), Sept. 29, 2017, 131 Stat. 1168, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 254c–3, 256h, 256i, and 1395iii of Title 42, The Public Health and Welfare, and sections 106, 41742, 41743, 47104, 47107, 47114, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and amending provisions set out as a note under section 1395l of Title 42, provisions set out as a note preceding section 42301 of Title 49, and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Disaster Tax Relief and Airport and Airway Extension Act of 2017'."
Pub. L. 114–239, §1, Oct. 7, 2016, 130 Stat. 973, provided that: "This Act [amending section 74 of this title and enacting provisions set out as a note under section 74 of this title] may be cited as the 'United States Appreciation for Olympians and Paralympians Act of 2016'."
Pub. L. 114–184, §1, June 30, 2016, 130 Stat. 536, provided that: "This Act [amending sections 6103 and 7213 of this title and enacting provisions set out as a note under section 6103 of this title] may be cited as the 'Recovering Missing Children Act'."
Pub. L. 114–141, §1(a), Mar. 30, 2016, 130 Stat. 322, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title and sections 106, 41742, 47104, 47107, 47115, 47124, 47141, and 48101 to 48103 of Title 49, Transportation, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2016'."
Pub. L. 114–113, div. Q, §1(a), Dec. 18, 2015, 129 Stat. 3040, provided that: "This division [see Tables for classification] may be cited as the 'Protecting Americans from Tax Hikes Act of 2015'."
Pub. L. 114–74, §1(a), Nov. 2, 2015, 129 Stat. 584, provided that: "This Act [see Tables for classification] may be cited as the 'Bipartisan Budget Act of 2015'."
Pub. L. 114–55, §1(a), Sept. 30, 2015, 129 Stat. 522, provided that: "This Act [amending sections 4081, 4083, 4261, 4271, and 9502 of this title, sections 106, 41742, 47104, 47107, 47115, 47124, 47141, 48101 to 48103, and 48114 of Title 49, Transportation, and section 50905 of Title 51, National and Commercial Space Programs, and amending provisions set out as a note preceding section 42301 of Title 49 and provisions set out as notes under sections 41731 and 47141 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2015'."
Pub. L. 114–26, §1, June 29, 2015, 129 Stat. 319, provided that: "This Act [probably means sections 1 to 3 of Pub. L. 114–26, see Tables for classification] may be cited as the 'Defending Public Safety Employees' Retirement Act'."
Pub. L. 114–14, §1, May 22, 2015, 129 Stat. 198, provided that: "This Act [amending section 104 of this title] may be cited as the 'Don't Tax Our Fallen Public Safety Heroes Act'."
Pub. L. 113–295, div. A, §1(a), Dec. 19, 2014, 128 Stat. 4010, provided that: "This division [see Tables for classification] may be cited as the 'Tax Increase Prevention Act of 2014'."
Pub. L. 113–295, div. A, title II, §201, Dec. 19, 2014, 128 Stat. 4024, provided that: "This title [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2014'."
Pub. L. 113–295, div. B, §1(a), Dec. 19, 2014, 128 Stat. 4056, provided that: "This division [see Tables for classification] may be cited as the 'Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014' or the 'Stephen Beck, Jr., ABLE Act of 2014'."
Pub. L. 113–168, §1, Sept. 26, 2014, 128 Stat. 1883, provided that: "This Act [enacting section 139E of this title and provisions set out as notes under section 139E of this title] may be cited as the 'Tribal General Welfare Exclusion Act of 2014'."
Pub. L. 113–94, §1, Apr. 3, 2014, 128 Stat. 1085, provided that: "This Act [amending sections 9006, 9008, 9009, 9012, and 9037 of this title and sections 282 and 282a of Title 42, The Public Health and Welfare, and enacting provisions set out as a note under section 282a of Title 42] may be cited as the 'Gabriella Miller Kids First Research Act'."
Pub. L. 112–240, §1(a), Jan. 2, 2013, 126 Stat. 2313, provided that: "This Act [see Tables for classification] may be cited as the 'American Taxpayer Relief Act of 2012'."
Pub. L. 112–141, div. D, §40001, July 6, 2012, 126 Stat. 844, provided that: "This division [see Tables for classification] may be cited as the 'Highway Investment, Job Creation, and Economic Growth Act of 2012'."
Pub. L. 112–96, §1(a), Feb. 22, 2012, 126 Stat. 156, provided that: "This Act [see Tables for classification] may be cited as the 'Middle Class Tax Relief and Job Creation Act of 2012'."
Pub. L. 112–96, title II, §2001, Feb. 22, 2012, 126 Stat. 159, provided that: "This title [enacting sections 505 and 1111 of Title 42, The Public Health and Welfare, amending sections 3304 and 3306 of this title, section 503 of Title 42, and section 352 of Title 45, Railroads, enacting provisions set out as notes under this section, sections 3304 and 3306 of this title, and sections 503 and 1111 of Title 42, amending provisions set out as notes under section 3304 of this title, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Extended Benefits, Reemployment, and Program Integrity Improvement Act'."
Pub. L. 112–96, title II, §2121, Feb. 22, 2012, 126 Stat. 163, provided that: "This subtitle [subtitle B (§§2121–2124) of title II of Pub. L. 112–96, amending section 352 of Title 45, Railroads, and enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Benefits Extension Act of 2012'."
Pub. L. 112–96, title II, §2160, Feb. 22, 2012, 126 Stat. 171, provided that: "This subtitle [subtitle D (§§2160–2166) of title II of Pub. L. 112–96, amending sections 3304 and 3306 of this title and section 503 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Layoff Prevention Act of 2012'."
Pub. L. 112–91, §1, Jan. 31, 2012, 126 Stat. 3, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2012'."
Pub. L. 112–78, §1(a), Dec. 23, 2011, 125 Stat. 1280, provided that: "This Act [enacting section 4547 of Title 12, Banks and Banking, amending section 645 of Title 2, The Congress, section 1709 of Title 12, sections 1395l, 1395m, 1395w–4, 1396a, 1396r–6, and 1396u–3 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 1401 and 3304 of this title, section 1709 of Title 12, and section 1395ww of Title 42, and amending provisions set out as notes under sections 1401 and 3304 of this title and sections 1395m, 1395w–4, and 1395ww of Title 42] may be cited as the 'Temporary Payroll Tax Cut Continuation Act of 2011'."
Pub. L. 112–56, title I, §101, Nov. 21, 2011, 125 Stat. 712, provided that: "This title [amending section 3402 of this title and enacting provisions set out as a note under section 3402 of this title] may be cited as the '3% Withholding Repeal and Job Creation Act'."
Pub. L. 112–30, title II, §201, Sept. 16, 2011, 125 Stat. 357, provided that: "This title [amending sections 4081, 4261, 4271 and 9502 of this title and sections 106, 40117, 41742, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title, and amending provisions set out as notes under section 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part V'."
Pub. L. 112–27, §1, Aug. 5, 2011, 125 Stat. 270, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 41731, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part IV'."
Pub. L. 112–21, §1, June 29, 2011, 125 Stat. 233, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part III'."
Pub. L. 112–16, §1, May 31, 2011, 125 Stat. 218, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011, Part II'."
Pub. L. 112–9, §1, Apr. 14, 2011, 125 Stat. 36, provided that: "This Act [amending sections 36B and 6041 of this title and enacting provisions set out as notes under sections 36B and 6041 of this title] may be cited as the 'Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011'."
Pub. L. 112–7, §1, Mar. 31, 2011, 125 Stat. 31, provided that: "This Act [amending sections 4081, 4261, 4271 and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2011'."
Pub. L. 111–329, §1, Dec. 22, 2010, 124 Stat. 3566, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part IV'."
Pub. L. 111–325, §1(a), Dec. 22, 2010, 124 Stat. 3537, provided that: "This Act [amending sections 267, 302, 316, 562, 851, 852, 853, 853A, 854, 855, 860, 871, 1212, and 4982 of this title, repealing section 6697 of this title, and enacting provisions set out as notes under sections 267, 316, 562, 851, 852, 854, 855, 860, 1212, and 4982 of this title] may be cited as the 'Regulated Investment Company Modernization Act of 2010'."
Pub. L. 111–312, §1(a), Dec. 17, 2010, 124 Stat. 3296, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010'."
Pub. L. 111–249, §1, Sept. 30, 2010, 124 Stat. 2627, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 1135, 40117, 41743, 44302, 44303, 44703, 47104, 47107, 47115, 47141, 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and sections 1135 and 40117 of Title 49, and amending provisions set out as notes under sections 41731, 44701, and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part III'."
Pub. L. 111–240, title II, §2001, Sept. 27, 2010, 124 Stat. 2553, provided that: "This title [amending sections 38 to 40, 55, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 862, 864, 1202, 1374, 1400L, 1400N, 6041, 6330, 6707A, 6721, and 6722 of this title and enacting provisions set out as notes under sections 38 to 40, 72, 162, 168, 179, 195, 280F, 402A, 460, 861, 1202, 1374, 6041, 6330, 6655, 6662A, 6707A, and 6721 of this title] may be cited as the 'Creating Small Business Jobs Act of 2010'."
Pub. L. 111–237, §1, Aug. 16, 2010, 124 Stat. 2497, provided that: "This Act [amending sections 6201, 6213, 6302, and 6501 of this title and enacting provisions set out as notes under sections 6201, 6302, and 6655 of this title] may be cited as the 'Firearms Excise Tax Improvement Act of 2010'."
Pub. L. 111–226, §1, Aug. 10, 2010, 124 Stat. 2389, provided that: "This Act [enacting section 909 of this title, amending sections 32, 304, 861, 864, 871, 901, 904, 960, 2104, 6012, 6051, 6302, and 6501 of this title and section 1396r–8 of Title 42, The Public Health and Welfare, repealing section 3507 of this title, enacting provisions set out as notes under sections 32, 304, 861, 864, 901, 904, 909, 960, and 6501 of this title and section 1396r–8 of Title 42, and amending provisions set out as a note under section 1396d of Title 42] may be cited as the '________Act of________'. [sic]"
Pub. L. 111–205, §1, July 22, 2010, 124 Stat. 2236, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Extension Act of 2010'."
Pub. L. 111–198, §1, July 2, 2010, 124 Stat. 1356, provided that: "This Act [amending sections 36, 6103, and 6657 of this title, section 1187 of Title 8, Aliens and Nationality, and section 2131 of Title 22, Foreign Relations and Intercourse, and enacting provisions set out as notes under sections 36, 6103, and 6657 of this title] may be cited as the 'Homebuyer Assistance and Improvement Act of 2010'."
Pub. L. 111–197, §1, July 2, 2010, 124 Stat. 1353, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010, Part II'."
Pub. L. 111–161, §1, Apr. 30, 2010, 124 Stat. 1126, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2010'."
Pub. L. 111–159, §1, Apr. 26, 2010, 124 Stat. 1123, provided that: "This Act [amending section 5000A of this title and enacting provisions set out as a note under section 5000A of this title] may be cited as the 'TRICARE Affirmation Act'."
Pub. L. 111–157, §1, Apr. 15, 2010, 124 Stat. 1116, provided that: "This Act [amending section 119 of Title 17, Copyrights, sections 1395w–4 and 1396b of Title 42, The Public Health and Welfare, and section 325 of Title 47, Telecommunications, enacting provisions set out as notes under sections 3304 and 6432 of this title and section 1395w–4 of Title 42, and amending provisions set out as notes under sections 3304 and 6432 of this title and section 119 of Title 17] may be cited as the 'Continuing Extension Act of 2010'."
Pub. L. 111–153, §1, Mar. 31, 2010, 124 Stat. 1084, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2010'."
Pub. L. 111–147, §1(a), Mar. 18, 2010, 124 Stat. 71, provided that: "This Act [enacting chapter 4 and section 6038D of this title, amending sections 51, 54F, 149, 163, 165, 179, 643, 679, 864, 871, 881, 1287, 1291, 1298, 3111, 3221, 4701, 6011, 6048, 6229, 6414, 6431, 6501, 6513, 6611, 6662, 6677, 6724, and 9502 to 9504 of this title, section 777c of Title 16, Conservation, sections 405 and 410 of Title 23, Highways, section 3121 of Title 31, Money and Finance, and sections 5305, 5307, 5309, 5311, 5337, 5338, 31104, and 31144 of Title 49, Transportation, enacting provisions set out as notes under sections 38, 51, 54F, 149, 179, 643, 679, 864, 871, 1291, 6011, 6038D, 6048, 6229, 6431, 6655, 6662, 6677, 9502, and 9503 of this title and section 101 of Title 23, and amending provisions set out as notes under section 901 of Title 2, The Congress, sections 402, 403, and 405 of Title 23, and sections 5309, 5310, 5338, 14710, 31100, 31301, and 31309 of Title 49] may be cited as the 'Hiring Incentives to Restore Employment Act'."
Pub. L. 111–144, §1, Mar. 2, 2010, 124 Stat. 42, provided that: "This Act [amending sections 35, 139C, 6432, and 6720C of this title, section 119 of Title 17, Copyrights, sections 1395l and 1395w–4 of Title 42, The Public Health and Welfare, and section 325 of Title 47, Telecommunications, enacting provisions set out as a note under section 6432 of this title, and amending provisions set out as notes under sections 3304 and 6432 of this title and section 119 of Title 17] may be cited as the 'Temporary Extension Act of 2010'."
Pub. L. 111–116, §1, Dec. 16, 2009, 123 Stat. 3031, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II'."
Pub. L. 111–92, §1, Nov. 6, 2009, 123 Stat. 2984, provided that: "This Act [amending sections 36, 56, 132, 172, 810, 864, 1400C, 3301, 6011, 6213, 6698, and 6699 of this title, section 1103 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 36, 56, 132, 172, 864, 3301, 3304, 6011, 6213, 6655, and 6698 of this title and section 1103 of Title 42, and amending provisions set out as a note under section 3304 of this title] may be cited as the 'Worker, Homeownership, and Business Assistance Act of 2009'."
Pub. L. 111–69, §1, Oct. 1, 2009, 123 Stat. 2054, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Fiscal Year 2010 Federal Aviation Administration Extension Act'."
Pub. L. 111–42, title II, §201, July 28, 2009, 123 Stat. 1964, provided that: "This title [enacting provisions set out as a note under section 6655 of this title] may be cited as the 'Corporate Estimated Tax Shift Act of 2009'."
Pub. L. 111–12, §1, Mar. 30, 2009, 123 Stat. 1457, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2009'."
Pub. L. 111–5, §1, Feb. 17, 2009, 123 Stat. 115, provided that: "This Act [see Tables for classification] may be cited as the 'American Recovery and Reinvestment Act of 2009'."
Pub. L. 111–5, div. B, title I, §1000(a), Feb. 17, 2009, 123 Stat. 306, provided that: "This title [see Tables for classification] may be cited as the 'American Recovery and Reinvestment Tax Act of 2009'."
Pub. L. 111–5, div. B, title I, §1899, Feb. 17, 2009, 123 Stat. 423, provided that: "This part [part VI (§§1899–1899L) of subtitle I of title I of div. B of Pub. L. 111–5, amending sections 35, 4980B, 7527, and 9801 of this title, sections 1162, 1181, 2918, and 2919 of Title 29, Labor, and sections 300bb–2 and 300gg of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 35, 4980B, 7527, and 9801 of this title] may be cited as the 'TAA Health Coverage Improvement Act of 2009'."
Pub. L. 111–5, div. B, title II, §2000(a), Feb. 17, 2009, 123 Stat. 436, provided that: "This title [amending sections 603, 604, 607, 1103, 1308, and 1322 of Title 42, The Public Health and Welfare, and section 352 of Title 45, Railroads, enacting provisions set out as notes under sections 3304 and 6428 of this title and sections 603, 607, 655, 1103, and 1308 of Title 42, and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Assistance for Unemployed Workers and Struggling Families Act'."
Pub. L. 110–449, §1, Nov. 21, 2008, 122 Stat. 5014, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Extension Act of 2008'."
Pub. L. 110–428, §1, Oct. 15, 2008, 122 Stat. 4839, provided that: "This Act [amending sections 6103 and 7803 of this title and section 376 of Title 28, Judiciary and Judicial Procedure, and enacting provisions set out as notes under sections 6103 and 7207 of this title and section 376 of Title 28] may be cited as the 'Inmate Tax Fraud Prevention Act of 2008'."
Pub. L. 110–343, div. B, §1(a), Oct. 3, 2008, 122 Stat. 3807, provided that: "This division [see Tables for classification] may be cited as the 'Energy Improvement and Extension Act of 2008'."
Pub. L. 110–343, div. C, §1(a), Oct. 3, 2008, 122 Stat. 3861, provided that: "This division [see Tables for classification] may be cited as the 'Tax Extenders and Alternative Minimum Tax Relief Act of 2008'."
Pub. L. 110–343, div. C, title VII, §701, Oct. 3, 2008, 122 Stat. 3912, provided that: "This subtitle [subtitle A (§§701–704) of title VII of div. C of Pub. L. 110–343, amending section 6033 of this title and enacting provisions set out as a note under section 6033 of this title] may be cited as the 'Heartland Disaster Tax Relief Act of 2008'."
Pub. L. 110–330, §1, Sept. 30, 2008, 122 Stat. 3717, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 106, 40117, 41743, 44302, 44303, 47104, 47107, 47115, 47141, 48101 to 48103, and 49108 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 40117 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008, Part II'."
Pub. L. 110–289, div. C, §3000(a), July 30, 2008, 122 Stat. 2877, provided that: "This division [see Tables for classification] may be cited as the 'Housing Assistance Tax Act of 2008'."
Pub. L. 110–253, §1, June 30, 2008, 122 Stat. 2417, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 40117, 44302, 44303, 47104, 47115, 47141, and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 47104 of Title 49, and amending provisions set out as a note under section 47109 of Title 49] may be cited as the 'Federal Aviation Administration Extension Act of 2008'."
Pub. L. 110–245, §1(a), June 17, 2008, 122 Stat. 1624, provided that: "This Act [enacting chapter 15 and sections 45P and 877A of this title, amending sections 32, 38, 72, 121, 125, 134, 143, 219, 280C, 401, 403, 404, 408A, 414, 457, 530, 877, 3121, 3306, 3401, 6039G, 6103, 6428, 6511, 6651, 7701, and 9812 of this title, section 1185a of Title 29, Labor, and sections 300gg–5, 409, 410, 1382a, and 1382b of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 32, 38, 72, 121, 125, 134, 143, 219, 401, 408A, 414, 3121, 3401, 6103, 6428, 6511, and 6651 of this title and section 1382a of Title 42] may be cited as the 'Heroes Earnings Assistance and Relief Tax Act of 2008'."
Pub. L. 110–234, title XV, §15001(a), May 22, 2008, 122 Stat. 1484, and Pub. L. 110–246, §4(a), title XV, §15001(a), June 18, 2008, 122 Stat. 1664, 2246, provided that: "This title [see Tables for classification] may be cited as the 'Heartland, Habitat, Harvest, and Horticulture Act of 2008'."
[Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]
Pub. L. 110–190, §1, Feb. 28, 2008, 122 Stat. 643, provided that: "This Act [amending sections 4081, 4261, 4271, and 9502 of this title and sections 47104 and 48103 of Title 49, Transportation, enacting provisions set out as notes under sections 4081 and 9502 of this title and section 41731 of Title 49, and amending provisions set out as notes under sections 41731 and 47109 of Title 49] may be cited as the 'Airport and Airway Extension Act of 2008'."
Pub. L. 110–185, §1(a), Feb. 13, 2008, 122 Stat. 613, provided that: "This Act [amending this section, sections 168, 179, 1400L, 1400N, 6211, 6213, and 6428 of this title, and section 1324 of Title 31, Money and Finance, and enacting provisions set out as notes under sections 168, 179, and 6428 of this title] may be cited as the 'Economic Stimulus Act of 2008'."
Pub. L. 110–172, §1(a), Dec. 29, 2007, 121 Stat. 2473, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2007'."
Pub. L. 110–166, §1, Dec. 26, 2007, 121 Stat. 2461, provided that: "This Act [amending sections 26 and 55 of this title and enacting provisions set out as notes under sections 26 and 55 of this title] may be cited as the 'Tax Increase Prevention Act of 2007'."
Pub. L. 110–142, §1, Dec. 20, 2007, 121 Stat. 1803, provided that: "This Act [enacting sections 139B and 6699 of this title, amending sections 42, 108, 121, 163, 216, 6103, and 6698 of this title, and enacting provisions set out as notes under sections 42, 108, 121, 139B, 163, 216, 6103, 6655, 6698, and 6699 of this title] may be cited as the 'Mortgage Forgiveness Debt Relief Act of 2007'."
Pub. L. 110–28, title VIII, §8201(a), May 25, 2007, 121 Stat. 190, provided that: "This subtitle [subtitle B (§§8201–8248) of title VIII of Pub. L. 110–28, enacting section 6676 of this title, amending this section, sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 1368, 1400N, 1402, 6060, 6103, 6107, 6l09, 6330, 6404, 6503, 6657, 6694 to 6696, 7407, 7427, 7528, and 7701 of this title, and section 411 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section and sections 38, 45B, 51, 179, 641, 761, 1361, 1362, 6060, 6330, 6404, 6657, and 6676 of this title, and amending provisions set out as a note under section 6655 of this title] may be cited as the 'Small Business and Work Opportunity Tax Act of 2007'."
Pub. L. 109–432, §1(a), Dec. 20, 2006, 120 Stat. 2922, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Relief and Health Care Act of 2006'."
Pub. L. 109–432, div. A, title III, §301, Dec. 20, 2006, 120 Stat. 2948, provided that: "This title [amending sections 106, 223, 408, and 4980G of this title and enacting provisions set out as notes under sections 106, 223, and 4980G of this title] may be cited as the 'Health Opportunity Patient Empowerment Act of 2006'."
Pub. L. 109–227, §1, May 29, 2006, 120 Stat. 385, provided that: "This Act [amending section 219 of this title and enacting provisions set out as notes under section 219 of this title] may be cited as the 'Heroes Earned Retirement Opportunities Act'."
Pub. L. 109–222, §1(a), May 17, 2006, 120 Stat. 345, provided that: "This Act [enacting section 4965 of this title, amending this section and sections 26, 54, 55, 142 to 144, 148, 149, 163, 167, 170, 179, 199, 355, 408A, 468B, 852, 871, 897, 911, 953, 954, 1221, 1355, 1445, 3402, 6011, 6033, 6049, 6159, 6652, 7122, and 7872 of this title, enacting provisions set out as notes under this section and sections 26, 54 to 56, 142, 143, 163, 167, 170, 199, 355, 408A, 468B, 852, 897, 911, 954, 1355, 3402, 4965, 6049, 6159, and 6655 of this title, and amending provisions set out as notes under this section and sections 56 and 114 of this title] may be cited as the 'Tax Increase Prevention and Reconciliation Act of 2005'."
Pub. L. 109–135, §1(a), Dec. 21, 2005, 119 Stat. 2577, provided that: "This Act [see Tables for classification] may be cited as the 'Gulf Opportunity Zone Act of 2005'."
Pub. L. 109–135, title IV, §401, Dec. 21, 2005, 119 Stat. 2610, provided that: "This subtitle [subtitle A (§§401–413) of title IV of Pub. L. 109–135, see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 2005'."
Pub. L. 109–73, §1(a), Sept. 23, 2005, 119 Stat. 2016, provided that: "This Act [amending sections 170 and 7508 of this title and enacting provisions set out as notes under sections 170 and 7508 of this title] may be cited as the 'Katrina Emergency Tax Relief Act of 2005'."
Pub. L. 109–58, title XIII, §1300(a), Aug. 8, 2005, 119 Stat. 986, provided that: "This title [see Tables for classification] may be cited as the 'Energy Tax Incentives Act of 2005'."
Pub. L. 108–357, §1(a), Oct. 22, 2004, 118 Stat. 1418, provided that: "This Act [see Tables for classification] may be cited as the 'American Jobs Creation Act of 2004'."
Pub. L. 108–311, §1(a), Oct. 4, 2004, 118 Stat. 1166, provided that: "This Act [see Tables for classification] may be cited as the 'Working Families Tax Relief Act of 2004'."
Pub. L. 108–121, §1(a), Nov. 11, 2003, 117 Stat. 1335, provided that: "This Act [amending sections 5, 62, 101, 121, 132, 134, 162, 501, 530, 692, 2201, 3121, 3306, 3401, 6013, and 7508 of this title, section 1478 of Title 10, Armed Forces, and section 58c of Title 19, Customs Duties, and enacting provisions set out as notes under sections 5, 62, 101, 121, 132, 134, 501, 530, 2201, and 7508 of this title and section 1478 of Title 10] may be cited as the 'Military Family Tax Relief Act of 2003'."
Pub. L. 108–27, §1(a), May 28, 2003, 117 Stat. 752, provided that: "This Act [enacting section 6429 of this title and section 801 of Title 42, The Public Health and Welfare, amending this section, sections 24, 55, 57, 63, 163, 168, 179, 301, 306, 338, 467, 531, 541, 584, 702, 854, 857, 1255, 1257, 1400L, 1445, and 7518 of this title, and section 1177 of Title 46, Appendix, Shipping, repealing section 341 of this title, enacting provisions set out as notes under this section, sections 24, 55, 63, 168, and 179 of this title, and section 1396d of Title 42, and amending provisions set out as notes under this section] may be cited as the 'Jobs and Growth Tax Relief Reconciliation Act of 2003'."
Pub. L. 108–26, §1, May 28, 2003, 117 Stat. 751, provided that: "This Act [enacting and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 2003'."
Pub. L. 107–358, §1, Dec. 17, 2002, 116 Stat. 3015, provided that: "This Act [amending provisions set out as a note under this section] may be cited as the 'Holocaust Restitution Tax Fairness Act of 2002'."
Pub. L. 107–181, §1, May 20, 2002, 116 Stat. 583, provided that: "This Act [amending section 107 of this title and enacting provisions set out as a note under section 107 of this title] may be cited as the 'Clergy Housing Allowance Clarification Act of 2002'."
Pub. L. 107–147, §1(a), Mar. 9, 2002, 116 Stat. 21, provided that: "This Act [see Tables for classification] may be cited as the 'Job Creation and Worker Assistance Act of 2002'."
Pub. L. 107–134, §1(a), Jan. 23, 2002, 115 Stat. 2427, provided that: This Act [enacting sections 139 and 5891 of this title and section 1148 of Title 29, Labor, amending sections 5, 101, 104, 140, 642, 692, 2011, 2053, 2201, 6013, 6081, 6103, 6105, 6161, 6404, 7213, 7508, and 7508A of this title and section 1302 of Title 29, enacting provisions set out as notes under sections 101, 108, 139, 501, 642, 692, 2011, 5891, 6081, and 6103 of this title, section 401 of Title 42, The Public Health and Welfare, and section 40101 of Title 49, Transportation, and amending provisions set out as a note under section 40101 of Title 49] may be cited as the 'Victims of Terrorism Tax Relief Act of 2001'."
Pub. L. 107–16, §1(a), June 7, 2001, 115 Stat. 38, provided that: "This Act [see Tables for classification] may be cited as the 'Economic Growth and Tax Relief Reconciliation Act of 2001'."
Pub. L. 107–15, §1, June 5, 2001, 115 Stat. 37, provided that: "This Act [amending provisions set out as a note under section 101 of this title] may be cited as the 'Fallen Hero Survivor Benefit Fairness Act of 2001'."
Pub. L. 106–573, §1, Dec. 28, 2000, 114 Stat. 3061, provided that: "This Act [amending section 453 of this title and enacting provisions set out as a note under section 453 of this title] may be cited as the 'Installment Tax Correction Act of 2000'."
Pub. L. 106–554, §1(a)(7) [§1(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-587, provided that: "This Act [H.R. 5662, as enacted by section 1(a)(7) of Pub. L. 106–554, see Tables for classification] may be cited as the 'Community Renewal Tax Relief Act of 2000'."
Pub. L. 106–519, §1(a), Nov. 15, 2000, 114 Stat. 2423, provided that: "This Act [enacting sections 114 and 941 to 943 of this title, amending sections 56, 275, 864, 903 and 999 of this title, and repealing sections 921 to 927 of this title] may be cited as the 'FSC Repeal and Extraterritorial Income Exclusion Act of 2000'."
Pub. L. 106–476, title IV, §4001, Nov. 9, 2000, 114 Stat. 2176, provided that: "This title [enacting sections 1681 to 1681b of Title 19, Customs Duties, amending sections 5704, 5754, and 5761 of this title, and enacting provisions set out as notes under sections 5704 and 5761 of this title and section 1681 of Title 19] may be cited as the 'Imported Cigarette Compliance Act of 2000'."
Pub. L. 106–170, title V, §500, Dec. 17, 1999, 113 Stat. 1918, provided that: "This title [see Tables for classification] may be cited as the 'Tax Relief Extension Act of 1999'."
Pub. L. 105–277, div. J, §1000(a), Oct. 21, 1998, 112 Stat. 2681–886, provided that: "This division [§§1000–5301, see Tables for classification] may be cited as the 'Tax and Trade Relief Extension Act of 1998'."
Pub. L. 105–277, div. C, title XV, §1501, Oct. 21, 1998, 112 Stat. 2681–741, provided that: "This title [amending sections 4132 and 9510 of this title and section 300aa–11 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 4132 and 9510 of this title] may be cited as the 'Vaccine Injury Compensation Program Modification Act'."
Pub. L. 105–206, §1(a), July 22, 1998, 112 Stat. 685, provided that: "This Act [see Tables for classification] may be cited as the 'Internal Revenue Service Restructuring and Reform Act of 1998'."
Pub. L. 105–206, title III, §3000, July 22, 1998, 112 Stat. 726, provided that: "This title [see Tables for classification] may be cited as the 'Taxpayer Bill of Rights 3'."
Pub. L. 105–206, title VI, §6001(a), July 22, 1998, 112 Stat. 790, provided that: "This title [see Tables for classification] may be cited as the 'Tax Technical Corrections Act of 1998'."
Pub. L. 105–178, title IX, §9001(a), June 9, 1998, 112 Stat. 499, provided that: "This title [amending sections 40, 132, 4041, 4051, 4071, 4081, 4091, 4221, 4481 to 4483, 6156, 6412, 6421, 6427, 9503, and 9504 of this title and section 460l–11 of Title 16, Conservation, repealing section 9511 of this title, enacting provisions set out as notes under sections 40, 132, 172, 4041, 6421, and 9503 of this title, and amending provisions set out as a note under section 172 of this title] may be cited as the 'Surface Transportation Revenue Act of 1998'."
Pub. L. 105–35, §1, Aug. 5, 1997, 111 Stat. 1104, provided that: "This Act [enacting section 7213A of this title, amending sections 7213 and 7431 of this title, and enacting provisions set out as notes under sections 7213 and 7431 of this title] may be cited as the 'Taxpayer Browsing Protection Act'."
Pub. L. 105–34, §1(a), Aug. 5, 1997, 111 Stat. 788, provided that: "This Act [see Tables for classification] may be cited as the 'Taxpayer Relief Act of 1997'."
Pub. L. 105–2, §1(a), Feb. 28, 1997, 111 Stat. 4, provided that: "This Act [amending sections 4041, 4081, 4091, 4261, 4271, and 9502 of this title and enacting provisions set out as notes under sections 4041, 4081, and 4261 of this title] may be cited as the 'Airport and Airway Trust Fund Tax Reinstatement Act of 1997'."
Pub. L. 104–188, §1(a), Aug. 20, 1996, 110 Stat. 1755, provided that: "This Act [see Tables for classification] may be cited as the 'Small Business Job Protection Act of 1996'."
Pub. L. 104–168, §1(a), July 30, 1996, 110 Stat. 1452, provided that: "This Act [enacting sections 4958, 7434, 7435, and 7524 of this title, amending sections 501, 4955, 4963, 6013, 6033, 6041 to 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, 6050N, 6103, 6104, 6159, 6201, 6213, 6323, 6334, 6343, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 6685, 7122, 7213, 7422, 7430, 7433, 7454, 7502, 7608, 7609, 7623, 7802, 7805, and 7811 of this title, renumbering sections 7434 and 7435 as sections 7435 and 7436 of this title, enacting provisions set out as notes under sections 501, 4955, 6013, 6033, 6041, 6103, 6104, 6159, 6201, 6311, 6323, 6334, 6404, 6503, 6601, 6651, 6652, 6656, 6672, 7122, 7430, 7433 to 7435, 7524, 7608, 7609, 7623, 7802, 7803, 7805, and 7811 of this title, and amending provisions set out as a note under section 7608 of this title] may be cited as the 'Taxpayer Bill of Rights 2'."
Pub. L. 103–465, title VII, §750, Dec. 8, 1994, 108 Stat. 5012, provided that: "This subtitle [subtitle F (§§750–781) of title VII of Pub. L. 103–465, enacting sections 1310, 1311, and 1350 of Title 29, Labor, amending sections 401, 404, 411, 412, 415, 417, 4971, and 4972 of this title and sections 1053 to 1056, 1082, 1132, 1301, 1303, 1305, 1306, 1322, 1341, 1342, and 1343 of Title 29, and enacting provisions set out as notes under sections 401, 411, 412, and 4972 of this title and sections 1056, 1082, 1303, 1306, 1310, 1311, 1322, 1341, and 1342 of Title 29] may be cited as the 'Retirement Protection Act of 1994'."
Pub. L. 103–387, §1, Oct. 22, 1994, 108 Stat. 4071, provided that: "This Act [enacting section 3510 of this title, amending sections 3102 and 3121 of this title, section 3701 of Title 31, Money and Finance, and sections 401, 402, 404, 409, 410, and 1383 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 3102 and 3510 of this title, section 3701 of Title 31, and sections 401, 402, and 1383 of Title 42] may be cited as the 'Social Security Domestic Employment Reform Act of 1994'."
Pub. L. 103–152, §1, Nov. 24, 1993, 107 Stat. 1516, provided that: "This Act [amending sections 503, 504, 1105, 1108, and 1382j of Title 42, The Public Health and Welfare, enacting provisions set out as notes under section 3304 of this title and sections 503 and 1382j of Title 42, amending provisions set out as notes under section 3304 of this title and section 352 of Title 45, Railroads, and repealing provisions set out as a note under section 3304 of this title] may be cited as the 'Unemployment Compensation Amendments of 1993'."
Pub. L. 103–66, title XIII, §13001(a), Aug. 10, 1993, 107 Stat. 416, provided that: "This chapter [chapter 1 (§§13001–13444) of title XIII of Pub. L. 103–66, see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1993'."
Pub. L. 103–6, §1, Mar. 4, 1993, 107 Stat. 33, provided that: "This Act [enacting provisions set out as notes under section 3304 of this title, section 31 of Title 2, The Congress, and section 352 of Title 45, Railroads, and amending provisions set out as notes under section 3304 of this title and section 352 of Title 45] may be cited as the 'Emergency Unemployment Compensation Amendments of 1993'."
Pub. L. 102–486, title XIX, §19141, Oct. 24, 1992, 106 Stat. 3036, provided that: "This subtitle [subtitle C (§§19141–19143) of title XIX of Pub. L. 102–486, enacting sections 9701 to 9722 of this title, amending sections 1231 and 1232 of Title 30, Mineral Lands and Mining, and enacting provisions set out as a note under section 9701 of this title] may be cited as the 'Coal Industry Retiree Health Benefit Act of 1992'."
Pub. L. 102–318, §1, July 3, 1992, 106 Stat. 290, provided that: "This Act [enacting section 1110 of Title 42, The Public Health and Welfare, amending sections 55, 62, 72, 151, 219, 401 to 404, 406 to 408, 411, 414, 415, 457, 691, 871, 877, 1441, 3121, 3304, 3306, 3402, 3405, 4973, 4980A, 6047, 6652, 6655, and 7701 of this title, section 8509 of Title 5, Government Organization and Employees, section 2291 of Title 19, Customs Duties, and sections 502, 503, 1101, 1102, 1104, and 1105 of Title 42, enacting provisions set out as notes under sections 401, 402, 3302, 3304, and 6655 of this title, section 8509 of Title 5, section 2291 of Title 19, and sections 502, 666, 1102, and 1108 of Title 42, and amending provisions set out as notes under section 3304 of this title, sections 502 and 666 of Title 42, and section 352 of Title 45, Railroads] may be cited as the 'Unemployment Compensation Amendments of 1992'."
Pub. L. 102–240, title VIII, §8001(a), Dec. 18, 1991, 105 Stat. 2203, provided that: "This title [enacting section 9511 of this title, amending sections 4041, 4051, 4071, 4081, 4091, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, 9503, and 9504 of this title and section 460l–11 of Title 16, Conservation, and enacting provisions set out as notes under section 9503 of this title, section 101 of Title 23, Highways, and section 1601 of former Title 49, Transportation] may be cited as the 'Surface Transportation Revenue Act of 1991'."
Pub. L. 102–227, §1(a), Dec. 11, 1991, 105 Stat. 1686, provided that: "This Act [amending sections 25, 28, 41, 42, 48, 51, 57, 120, 127, 143, 144, 162, 864, and 6655 of this title and enacting provisions set out as notes under sections 25, 28, 42, 51, 120, 127, 143, 144, 162, 864, and 6655 of this title] may be cited as the 'Tax Extension Act of 1991'."
Pub. L. 101–508, title XI, §11001(a), Nov. 5, 1990, 104 Stat. 1388–400, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1990'."
Pub. L. 101–239, title VII, §7001(a), Dec. 19, 1989, 103 Stat. 2301, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Reconciliation Act of 1989'."
Pub. L. 101–239, title VII, §7701, Dec. 19, 1989, 103 Stat. 2388, provided that: "This subtitle [subtitle G (§§7701–7743) of title VII of Pub. L. 101–239, see Tables for classification] may be cited as the 'Improved Penalty Administration and Compliance Tax Act'."
Pub. L. 100–647, §1(a), Nov. 10, 1988, 102 Stat. 3342, provided that: "This Act [see Tables for classification] may be cited as the 'Technical and Miscellaneous Revenue Act of 1988'."
Pub. L. 100–647, title VI, §6226, Nov. 10, 1988, 102 Stat. 3730, provided that: "This subtitle [subtitle J (§§6226–6247) of title VI of Pub. L. 100–647, enacting sections 6159, 6326, 6712, 7430, 7432, 7433, 7520, 7521, and 7811 of this title, amending sections 6213, 6214, 6331, 6332, 6334, 6335, 6343, 6404, 6512, 6601, 6673, 6863, 7216, 7429, 7481, 7482, 7802, and 7805 of this title and section 504 of Title 5, Government Organization and Employees, renumbering section 6326 as 6327, 7432 as 7433, and 7433 as 7434 of this title, and enacting provisions set out as notes under this section and sections 6159, 6213, 6214, 6326, 6331, 6404, 6512, 6673, 6712, 6863, 7429, 7430, 7432, 7520, 7521, 7605, 7801 to 7803, 7805, and 7811 of this title] may be cited as the 'Omnibus Taxpayer Bill of Rights'."
Pub. L. 100–223, title IV, §401, Dec. 30, 1987, 101 Stat. 1532, provided that: "This title [enacting section 4283 of this title, amending sections 4041, 4261, 4271, 6427, and 9502 of this title, and enacting provisions set out as notes under sections 4041 and 4261 of this title] may be cited as the 'Airport and Airway Revenue Act of 1987'."
Pub. L. 100–203, title IX, §9302(a), Dec. 22, 1987, 101 Stat. 1330–333, provided that: "This part [part II (§§9302–9346) of subtitle D of part II of Pub. L. 100–203, enacting sections 1085b and 1371 of Title 29, Labor, amending sections 401, 404, 411, 412, 414, and 4971 of this title and sections 1021, 1023, 1024, 1054, 1082 to 1084, 1085a, 1086, 1103, 1107, 1113, 1132, 1201, 1301, 1305 to 1307, 1322, 1341, 1342, 1344, 1349, 1362, 1364, 1367, and 1368 of Title 29, repealing section 1349 of Title 29, and enacting provisions set out as notes under sections 401, 404, 412, and 4971 of this title and sections 1054, 1107, 1132, 1301, 1305, 1322, and 1344 of Title 29] may be cited as the 'Pension Protection Act'."
Pub. L. 100–203, title X, §10000(a), Dec. 22, 1987, 101 Stat. 1330–382, provided that: "This title [see Tables for classification] may be cited as the 'Revenue Act of 1987'."
Pub. L. 100–17, title V, §501, Apr. 2, 1987, 101 Stat. 256, provided that: "This title [amending sections 4041, 4051, 4052, 4071, 4081, 4221, 4481, 4482, 4483, 6156, 6412, 6420, 6421, 6427, and 9503 of this title and section 460l–11 of Title 16, Conservation, and enacting provisions set out as notes under sections 4052 and 4481 of this title] may be cited as the 'Highway Revenue Act of 1987'."
Pub. L. 99–662, title XIV, §1401, Nov. 17, 1986, 100 Stat. 4266, provided that: "This title [enacting sections 4461, 4462, 9505, and 9506 of this title and section 988a of Title 33, Navigation and Navigable Waters, amending section 4042 of this title and sections 984 and 1804 of Title 33, repealing sections 1801 and 1802 of Title 33, and enacting provisions set out as notes under sections 4042, 4461, 9505, and 9506 of this title and sections 984 and 988 of Title 33] may be cited as the 'Harbor Maintenance Revenue Act of 1986'."
Pub. L. 99–514, §1(a), Oct. 22, 1986, 100 Stat. 2085, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1986'."
Pub. L. 99–499, title V, §501, Oct. 17, 1986, 100 Stat. 1760, provided that: "This title [enacting sections 59A, 4671, 4672, 9507, and 9508 of this title, amending sections 26, 164, 275, 936, 1561, 4041, 4042, 4081, 4221, 4611, 4612, 4661, 4662, 6154, 6416, 6420, 6421, 6425, 6427, 6655, 9502, 9503, and 9506 of this title and section 9601 of Title 42, The Public Health and Welfare, repealing sections 4681 and 4682 of this title and sections 9631 to 9633, 9641, and 9653 of Title 42, and enacting provisions set out as notes under this section and sections 26, 4041, 4611, 4661, 4671, 4681, 9507, and 9508 of this title] may be cited as the 'Superfund Revenue Act of 1986'."
Pub. L. 98–369, §1(a), July 18, 1984, 98 Stat. 494, provided that: "This Act [see Tables for classification] may be cited as the 'Deficit Reduction Act of 1984'."
Pub. L. 98–369, div. A (§§5–1082), §5(a), July 18, 1984, 98 Stat. 494, provided that: "This division [see Tables for classification] may be cited as the 'Tax Reform Act of 1984'."
Pub. L. 98–135, §1, Oct. 24, 1983, 97 Stat. 857, provided that: "This Act [amending section 3306 of this title and sections 1323 and 1397b of Title 42, The Public Health and Welfare, enacting provisions set out as notes under sections 3304 and 3306 of this title and section 1323 of Title 42, and amending provisions set out as notes under section 3304 of this title] may be cited as the 'Federal Supplemental Compensation Amendments of 1983'."
Pub. L. 98–76, title II, §201, Aug. 12, 1983, 97 Stat. 419, provided that: "This title [enacting sections 3321 to 3323 and 6050G of this title, amending sections 72, 86, 105, 3201, 3202, 3211, 3221, 3231, 6157, 6201, 6317, 6513, and 6601 of this title and section 430 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 72, 105, 3201, 3321, and 6302 of this title and section 231n of Title 45, Railroads] may be cited as the 'Railroad Retirement Revenue Act of 1983'."
Pub. L. 98–67, title I, §101(a), Aug. 5, 1983, 97 Stat. 369, provided that: "This title [enacting sections 3406 and 6705 of this title, amending sections 31, 274, 275, 643, 661, 3402, 3403, 3502, 3507, 6011, 6013, 6015, 6042, 6044, 6049, 6051, 6365, 6401, 6413, 6652, 6653, 6654, 6676, 6678, 6682, 7205, 7215, 7431, 7654, and 7701 of this title, repealing sections 3451 to 3456 of this title, enacting provisions set out as notes under sections 31, 3451, and 6011 of this title, and repealing provisions set out as a note under section 3451 of this title] may be cited as the 'Interest and Dividend Tax Compliance Act of 1983'."
Pub. L. 97–473, title II, §201, Jan. 14, 1983, 96 Stat. 2607, provided that: "This title [enacting section 7871 of this title, amending sections 41, 103, 164, 170, 2055, 2106, 2522, 4227, 4484, 6420, 6421, 6424, 6427, and 7701 of this title, and enacting provisions set out as a note under section 7871 of this title] may be cited as the 'Indian Tribal Governmental Tax Status Act of 1982'."
Pub. L. 97–448, §1(a), Jan. 12, 1983, 96 Stat. 2365, provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1982'."
Pub. L. 97–424, title V, §501(a), Jan. 6, 1983, 96 Stat. 2168, provided that: "This title [see Tables for classification] may be cited as the 'Highway Revenue Act of 1982'."
Pub. L. 97–362, §1(a), Oct. 25, 1982, 96 Stat. 1726, provided that: "This Act [amending sections 8509 and 8521 of Title 5, Government Organization and Employees, sections 48, 172, 4401, 4411, 6051, 7447, 7448, 7456, 7459, and 7463 of this title, and section 601 of former Title 46, Shipping, enacting provisions set out as notes under sections 8509 and 8521 of Title 5 and sections 48, 172, 336, 4401, 4411, 6051, 7448, and 7463 of this title, and amending provisions set out as notes under section 2291 of Title 19, Customs Duties, and section 3306 of this title] may be cited as the 'Miscellaneous Revenue Act of 1982'."
Pub. L. 97–354, §1(a), Oct. 19, 1982, 96 Stat. 1669, provided that: "This Act [enacting sections 1361 to 1363, 1366 to 1368, 1371 to 1375, 1377 to 1379, and 6241 to 6245 of this title, amending sections 29, 31, 40, 41, 46, 48, 50A, 50B, 52, 53, 55, 57, 58, 62, 108, 163, 168, 170, 172, 179, 183, 189, 194, 267, 280, 280A, 291, 447, 464, 465, 613A, 992, 1016, 1101, 1212, 1251, 1254, 1256, 3453, 3454, 4992, 4996, 6037, 6042, 6362, and 6661 of this title and section 1108 of Title 29, Labor, omitting section 1376 of this title, and enacting provisions set out as a note under section 1361 of this title] may be cited as the 'Subchapter S Revision Act of 1982'."
Pub. L. 97–248, §1(a), Sept. 3, 1982, 96 Stat. 324, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Equity and Fiscal Responsibility Act of 1982'."
Pub. L. 97–248, title IV, §401, Sept. 3, 1982, 96 Stat. 648, provided that: "This title [enacting sections 6046A and 6221 to 6232 of this title and section 1508 of Title 28, Judiciary and Judicial Procedure, amending sections 702, 6031, 6213, 6216, 6422, 6501, 6504, 6511, 6512, 6515, 6679, 7422, 7451, 7456, 7459, 7482, and 7485 of this title and section 1346 of Title 28, and enacting provisions set out as notes under sections 6031, 6046A, 6221, and 6231 of this title] may be cited as the 'Tax Treatment of Partnership Items Act of 1982'."
Pub. L. 97–119, title I, §101(a), Dec. 29, 1981, 95 Stat. 1635, provided that: "This subtitle [subtitle A (§§101–104) of title I of Pub. L. 97–119, enacting sections 9500, 9501, 9601, and 9602 of this title, amending sections 501 and 4121 of this title and sections 902, 925, 932, and 934 of Title 30, Mineral Lands and Mining, repealing section 934a of Title 30, and enacting provisions set out as notes under sections 4121 and 9501 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1981'."
Pub. L. 97–34, §1(a), Aug. 13, 1981, 95 Stat. 172, provided that: "This Act [see Tables for classification] may be cited as the 'Economic Recovery Tax Act of 1981'."
Pub. L. 96–605, §1(a), Dec. 28, 1980, 94 Stat. 3521, provided that: "This Act [enacting sections 66 and 195 of this title, amending sections 48, 105, 125, 274, 401, 408, 409A, 410, 414, 415, 501, 513, 514, 528, 861, 871, and 2055 of this title, and enacting provisions set out as notes under sections 48, 66, 119, 125, 195, 274, 401, 409A, 414, 415, 501, 513, 514, 528, 861, 871, 2055, 3121, and 7701 of this title] may be cited as the 'Miscellaneous Revenue Act of 1980'."
Pub. L. 96–589, §1(a), Dec. 24, 1980, 94 Stat. 3389, provided that: "This Act [enacting sections 370, 1398, 1399, 6658, and 7464 of this title, redesignating former section 7464 of this title as 7465, amending sections 108, 111, 118, 128, 302, 312, 337, 351, 354, 355, 357, 368, 381, 382, 422, 443, 542, 703, 1017, 1023, 1371, 3302, 6012, 6036, 6103, 6155, 6161, 6212, 6213, 6216, 6326, 6404, 6503, 6512, 6532, 6871, 6872, 6873, 7430, and 7508 of this title, repealing section 1018 of this title, and enacting provisions set out as a note under section 108 of this title] may be cited as the 'Bankruptcy Tax Act of 1980'."
Pub. L. 96–510, title II, §201(a), Dec. 11, 1980, 94 Stat. 2796, provided that: "This title [enacting chapter 38 of this title, sections 9631 to 9641 of Title 42, The Public Health and Welfare, and provisions set out as a note under section 4611 of this title] may be cited as the 'Hazardous Substance Response Revenue Act of 1980'."
Pub. L. 96–499, title XI, §1100, Dec. 5, 1980, 94 Stat. 2660, provided: "This title [enacting sections 103A, 280D, 897, 6039C, and 6429 of this title, amending sections 103, 861, 871, 882, 3121, 3306, 4251, 6652, and 6655 of this title and section 409 of Title 42, The Public Health and Welfare, and enacting provisions set out as notes under sections 1, 103A, 280D, 897, 3121, and 6655 of this title] may be cited as the 'Revenue Adjustments Act of 1980'."
Pub. L. 96–499, title XI, subtitle A (§§1101–1104), §1101, Dec. 5, 1980, 94 Stat. 2660, provided: "This subtitle [enacting section 103A of this title, amending section 103 of this title, and enacting provisions set out as a note under section 103A of this title] may be cited as the 'Mortgage Subsidy Bond Tax Act of 1980'."
Pub. L. 96–499, title XI, §1121, Dec. 5, 1980, 94 Stat. 2682, provided: "This subtitle [subtitle C (§§1121–1125) of title XI of Pub. L. 96–499, enacting sections 897 and 6039C of this title, amending sections 861, 871, 882, and 6652 of this title, and enacting provisions set out as notes under section 897 of this title] may be cited as the 'Foreign Investment in Real Property Tax Act of 1980'."
Pub. L. 96–471, §1(a), Oct. 19, 1980, 94 Stat. 2247, provided: "This Act [enacting sections 453 to 453B of this title, amending sections 311, 336, 337, 381, former section 453, sections 453B, 481, 644, 691, 1038, 1239, and 1255 of this title, and enacting provisions set out as notes under sections 453, 691, and 1038 of this title] may be cited as the 'Installment Sales Revision Act of 1980'."
Pub. L. 96–283, title IV, §401, June 28, 1980, 94 Stat. 582, provided that: "This title [enacting sections 4495 to 4498 of this title and sections 1472, 1473 of Title 30, Mineral Lands and Mining, and enacting provision set out as a note under section 4495 of this title] may be cited as the 'Deep Seabed Hard Mineral Removal Tax Act of 1979'."
Pub. L. 96–223, §1(a) Apr. 2, 1980, 94 Stat. 229, provided that: "This Act [see Tables for classification] may be cited as the 'Crude Oil Windfall Profit Tax Act of 1980'."
Pub. L. 96–222, §1(a), Apr. 1, 1980, 94 Stat. 194, provided that: "This Act [see Tables for classification] may be cited as the 'Technical Corrections Act of 1979'."
Pub. L. 96–39, title VIII, §801(a), July 26, 1979, 93 Stat. 273, provided that: "This subtitle [subtitle A (§§801–810) of title VIII of Pub. L. 96–39, amending sections 5001, 5002 to 5008, 5043, 5061, 5064, 5066, 5116, 5171 to 5173, 5175 to 5178, 5180, 5181, 5201 to 5205, 5207, 5211 to 5215, 5221 to 5223, 5231, 5232, 5235, 5241, 5273, 5291, 5301, 5352, 5361 to 5363, 5365, 5381, 5391, 5551, 5601, 5604, 5610, 5612, 5615, 5663, 5681, 5682, and 5691 of this title, repealing sections 5009, 5021 to 5026, 5081 to 5084, 5174, 5233, 5234, 5251, 5252, 5364, and 5521 to 5523 of this title, and enacting provisions set out as notes under sections 5001, 5061, 5171, and 5173 of this title] may be cited as the 'Distilled Spirits Tax Revision Act of 1979'."
Pub. L. 95–618, §1(a), Nov. 9, 1978, 92 Stat. 3174, provided that: "This Act [enacting sections 44C, 124, and 4064 of this title, amending sections 39, 46 to 48, 56, 57, 167, 263, 465, 613, 613A, 614, 751, 1016, 1254, 4041, 4063, 4081, 4092, 4093, 4217, 4221, 4222, 4293, 4483, 6096, 6401, 6412, 6416, 6421, 6424, 6427, 6504, and 6675 of this title, redesignating section 124 of this title as section 125, enacting provisions set out as notes under sections 39, 44C, 48, 124, 167, 263, 613, 613A, 4041, 4063, 4064, 4081, 4093, and 4221 of this title, and amending provisions set out as notes under section 57 of this title and section 120 of Title 23, Highways] may be cited as the 'Energy Tax Act of 1978'."
Pub. L. 95–615, §1, Nov. 8, 1978, 92 Stat. 3097, provided that: "This Act [probably meaning sections 1 to 8 of Pub. L. 95–615, amending section 167 of this title, enacting provisions set out as notes under sections 61, 62, and 911 of this title, and amending provisions set out as notes under sections 117, 167, 382, 401, and 911 of this title] may be cited as the 'Tax Treatment Extension Act of 1977'."
Pub. L. 95–615, §201(a), Nov. 8, 1978, 92 Stat. 3098, provided that: "This Act [probably meaning sections 201 to 210 of Pub. L. 95–615, enacting section 913 of this title, amending sections 43, 62, 119, 217, 911, 1034, 1302, 1304, 1402, 3401, 6011, 6012, and 6091 of this title, and enacting provisions set out as notes under sections 61, 401, and 911 of this title] may be cited as the 'Foreign Earned Income Act of 1978'."
Pub. L. 95–600, §1(a), Nov. 6, 1978, 92 Stat. 2763, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1978'."
Pub. L. 95–502, title II, §201, Oct. 21, 1978, 92 Stat. 1696, provided that: "This title [enacting section 4042 of this title and sections 1801 to 1804 of Title 33, Navigation and Navigable Waters, amending section 4293 of this title, and enacting provisions set out as notes under section 4042 of this title] may be cited as the 'Inland Waterways Revenue Act of 1978'."
Pub. L. 95–227, §1, Feb. 10, 1978, 92 Stat. 11, provided that: "This Act [enacting sections 192, 4121, and 4951 to 4953 of this title and section 934a of Title 30, Mineral Lands and Mining, amended sections 501, 4218, 4221, 4293, 4946, 6104, 6213, 6405, 6416, 6501, 6503, and 7454 of this title and section 934 of Title 30 and enacted provisions set out as notes under sections 192 and 4121 of this title and section 934 of Title 30] may be cited as the 'Black Lung Benefits Revenue Act of 1977'."
Pub. L. 95–30, §1(a), May 23, 1977, 91 Stat. 126, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reduction and Simplification Act of 1977'."
Pub. L. 95–19, §1, Apr. 12, 1977, 91 Stat. 39, provided that: "This Act [amending section 3304 of this title, enacting provisions set out as notes under sections 3302, 3304, and 3309 of this title, and amending provisions set out as notes under sections 3302, 3304, and 3309 of this title and sections 359 and 360 of Title 2, The Congress] may be cited as the 'Emergency Unemployment Compensation Extension Act of 1977'."
Pub. L. 94–455, title I, §101, Oct. 4, 1976, 90 Stat. 1525, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1976'."
Pub. L. 94–452, §1, Oct. 2, 1976, 90 Stat. 1503, provided that: "This Act [enacting section 6158 of this title, amending sections 311, 1101, 1102, 1103, 6151, 6503, and 6601 of this title, and enacting provisions set out as notes under sections 311, 1101, and 6158 of this title] may be cited as the 'Bank Holding Company Tax Act of 1976'."
Pub. L. 94–164, §1, Dec. 23, 1975, 89 Stat. 970, provided that: "This Act [amending sections 11, 21, 42, 43, 103, 141, 883, 962, 1561, 3402, 6012, 6153, and 6154 of this title and provisions set out as notes under sections 42, 43, and 3402 of this title, and enacting provisions set out as notes under this section and sections 3, 11, 43, 103, and 883 of this title] may be cited as the 'Revenue Adjustment Act of 1975'."
Pub. L. 94–12, §1(a), Mar. 29, 1975, 89 Stat. 26, provided that: "This Act [enacting sections, 42, 43, 44, 613A, 907, 955, and 6428 of this title, amending sections 3, 11, 12, 21, 46, 47, 48, 50A, 50B, 56, 141, 214, 535, 613, 703, 851, 901, 902, 951, 954, 962, 993, 1034, 1561, 3304 note, 3402, 6012, 6096, 6201, and 6401 of this title, repealing sections 955 and 963 of this title, and enacting provisions set out as notes under sections 3, 11, 43, 44, 46, 48, 50A, 214, 410, 535, 613A, 907, 955, 993, 3304, 3402, 6428, and 6611 of this title and section 402 of Title 42, The Public Health and Welfare] may be cited as the 'Tax Reduction Act of 1975'."
Pub. L. 93–69, title I, §110, July 10, 1973, 87 Stat. 166, provided that: "This title [amending sections 3201, 3202, 3211, and 3221 of this title and sections 228b, 228c, and 228e of Title 45, Railroads, enacting provisions set out as notes under section 3201 of this title and sections 228b, 228c, 228f, and 228o of Title 45, and amending provisions set out as notes under section 228c of Title 45] may be cited as the 'Railroad Retirement Amendments of 1973'."
For short title of Pub. L. 93–17 as the "Interest Equalization Tax Extension Act of 1973", see section 1(a) of Pub. L. 93–17, set out as a note under section 2104 of this title.
Pub. L. 92–512, title II, §201, Oct. 20, 1972, 86 Stat. 936, provided that: "This title [enacting sections 6361 to 6363 of this title, amending sections 6405 and 7463 of this title, and enacting provisions set out as a note under section 7463 of this title] may be cited as the 'Federal-State Tax Collection Act of 1972'."
Pub. L. 92–178, §1(a), Dec. 10, 1971, 85 Stat. 497, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1971'."
For short title of Pub. L. 92–9 as the "Interest Equalization Tax Extension Act of 1971", see section 1(a) of Pub. L. 92–9, set out as a note under section 861 of this title.
For short title of Pub. L. 91–614 as the "Excise, Estate, and Gift Tax Adjustment Act of 1970", see section 1 of Pub. L. 91–614, set out as a Short Title note under section 2001 of this title.
Pub. L. 91–172, §1(a), Dec. 30, 1969, 83 Stat. 487, provided that: "This Act [see Tables for classification] may be cited as the 'Tax Reform Act of 1969'."
For short title of Pub. L. 91–128 as the "Interest Equalization Tax Extension Act of 1969", see section 1(a) of Pub. L. 91–128, set out as a note under section 4182 of this title.
Pub. L. 90–364, §1(a), June 28, 1968, 82 Stat. 251, provided that: "This Act [enacting sections 51 and 6425 of this title, amending sections 103, 243, 276, 501, 963, 3402, 4061, 4251, 6020, 6154, 6412, 6651, 6655, 7203, 7502, and 7701 of this title and sections 603, 607, and 1396b of Title 42, The Public Health and Welfare, repealing sections 6016, 6074, and 4251 to 4254 of this title, enacting provisions set out as notes under sections 51, 103, 276, 501, 4061, 6154, and 7502 of this title, section 3101 of Title 5, Government Organization and Employees, sections 11 and 757b of former Title 31, Money and Finance, and section 1396b of Title 42, and amending notes under section 1396b of Title 42,] may be cited as the 'Revenue and Expenditure Control Act of 1968'."
For short title of title I of Pub. L. 89–809 as the "Foreign Investors Tax Act of 1966", see section 101 of Pub. L. 89–809, set out as a note under section 861 of this title.
For short title of title III of Pub. L. 89–809 as the "Presidential Election Campaign Fund Act of 1966", see section 301 of Pub. L. 89–809, set out as a Short Title note under section 6096 of this title.
For short title of Pub. L. 89–719 as the "Federal Tax Lien Act of 1966", see section 1(a) of Pub. L. 89–719, set out as a Short Title note under section 6321 of this title.
Pub. L. 89–44, §1(a), June 21, 1965, 79 Stat. 136, provided that: "This Act [see Tables for classification] may be cited as the 'Excise Tax Reduction Act of 1965'."
Pub. L. 88–348, §1, June 30, 1964, 78 Stat. 237, provided: "That this Act [amending sections 165, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title, and provisions set out as notes under sections 165, 4261, and 5701 of this title] may be cited as the 'Excise-Tax Rate Extension Act of 1964'."
Pub. L. 88–272, §2(a), Feb. 26, 1964, 78 Stat 19, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1964'."
Pub. L. 88–52, §1, June 29, 1963, 77 Stat. 72, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, 6412 of this title and provisions set out as notes under sections 4261 and 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1963'."
Pub. L. 87–834, §1(a), Oct. 16, 1962, 76 Stat. 960, provided that: "This Act [see Tables for classification] may be cited as the 'Revenue Act of 1962'."
For short title of Pub. L. 87–792 as the "Self-Employed Individuals Tax Retirement Act of 1962", see section 1 of Pub. L. 87–792, set out as a note under section 401 of this title.
Pub. L. 87–508, §1, June 28, 1962, 76 Stat. 114, provided: "That this Act [amending sections 11, 821, 4061, 4251 to 4253, 4261 to 4264, 5001, 5002, 5041, 5051, 5063, 5701, 6707, 6412, 6416, and 6421 of this title, enacting provisions set out as notes under section 4261, 6416, and 6421 of this title, and amending provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1962'."
Pub. L. 87–72, §1, June 30, 1961, 75 Stat. 193, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707, and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1961'."
Pub. L. 86–75, §1, June 30, 1959, 73 Stat. 157, provided: "That this Act [amending sections 11, 821, 4061, 4251, 4261, 5001, 5022, 5041, 5051, 5063, 5701, 5707 and 6412 of this title and provisions set out as a note under section 5701 of this title] may be cited as the 'Tax Rate Extension Act of 1959'."
Pub. L. 86–69, §1, June 25, 1959, 73 Stat. 112, provided that: "This Act [amending former part I of subchapter L of this chapter and sections 116, 381, 841, 842, 891, 1016, 1201, 1232, 1504, 4371, and 6501 of this title and enacting provisions set out as notes under sections 801, 6072, and 6655 of this title] may be cited as the 'Life Insurance Company Income Tax Act of 1959'."
Pub. L. 85–866, title I, §1(a), Sept. 2, 1958, 72 Stat. 1606, provided that: "This title [see Tables for classification] may be cited as the 'Technical Amendments Act of 1958'."
Pub. L. 85–866, title II, §201, Sept. 2, 1958, 72 Stat. 1676, provided that: "This title [amending sections 165, 172, 179, 535, 1244, 1551, 6161, 6166, 6503, and 6601 of this title and enacting provisions set out as notes under sections 172, 179, 535, 6161 of this title] may be cited as the 'Small Business Tax Revision Act of 1958'."
For short title of Pub. L. 85–859 as the "Excise Tax Technical Changes Act of 1958", see section 1(a) of Pub. L. 85–859, set out as a Short Title note under section 5001 of this title.
Pub. L. 85–475, §1, June 30, 1958, 72 Stat. 259, provided: "That this Act [amending sections 11, 821, 4061, 4292, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, 6412, 6415, 6416, 7012, and 7272 of this title and repealing sections 4271 to 4273 and 4281 to 4283 of this title] may be cited as the 'Tax Rate Extension Act of 1958'."
Pub. L. 85–12, §1, Mar. 29, 1957, 71 Stat. 9, provided: "That this Act [amending sections 11, 821, 4061, 5001, 5022, 5041, 5051, 5063, 5134, 5701, 5707, and 6412 of this title] may be cited as the 'Tax Rate Extension Act of 1957'."
For short title of title II of act June 29, 1956 as the "Highway Revenue Act of 1956", see section 201(a) of act June 29, 1956, set out as a note under section 4041 of this title.
For short title of act Mar. 29, 1956 as the "Tax Rate Extension Act of 1956", see section 1 of act Mar. 29, 1956, set out as a note under section 4041 of this title.
Act Mar. 13, 1956, ch. 83, §1, 70 Stat. 36, provided: "That this Act [enacting section 843 of this title and amending sections 316, 501, 594, 801 to 805, 811 to 813, 816 to 818, 821, 822, 832, 841, 842, 891, 1201, 1504, and 4371 of this title] be cited as the 'Life Insurance Company Tax Act for 1955'."
Purposes and Principles
Pub. L. 111–5, §3, Feb. 17, 2009, 123 Stat. 115, provided that:
"(a) Statement of Purposes.—The purposes of this Act [see Tables for classification] include the following:
"(1) To preserve and create jobs and promote economic recovery.
"(2) To assist those most impacted by the recession.
"(3) To provide investments needed to increase economic efficiency by spurring technological advances in science and health.
"(4) To invest in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits.
"(5) To stabilize State and local government budgets, in order to minimize and avoid reductions in essential services and counterproductive state and local tax increases.
"(b) General Principles Concerning Use of Funds.—The President and the heads of Federal departments and agencies shall manage and expend the funds made available in this Act so as to achieve the purposes specified in subsection (a), including commencing expenditures and activities as quickly as possible consistent with prudent management."
Transitional Rules for Taxable Years Which Include May 6, 2003
Pub. L. 108–27, title III, §301(c), May 28, 2003, 117 Stat. 759, provided that: "For purposes of applying section 1(h) of the Internal Revenue Code of 1986 in the case of a taxable year which includes May 6, 2003—
"(1) The amount of tax determined under subparagraph (B) of section 1(h)(1) of such Code shall be the sum of—
"(A) 5 percent of the lesser of—
"(i) the net capital gain determined by taking into account only gain or loss properly taken into account for the portion of the taxable year on or after May 6, 2003 (determined without regard to collectibles gain or loss, gain described in section 1(h)(6)(A)(i) of such Code, and section 1202 gain), or
"(ii) the amount on which a tax is determined under such subparagraph (without regard to this subsection),
"(B) 8 percent of the lesser of—
"(i) the qualified 5-year gain (as defined in section 1(h)(9) of the Internal Revenue Code of 1986, as in effect on the day before the date of the enactment of this Act [May 28, 2003]) properly taken into account for the portion of the taxable year before May 6, 2003, or
"(I) the amount on which a tax is determined under such subparagraph (without regard to this subsection), over
"(II) the amount on which a tax is determined under subparagraph (A), plus
"(C) 10 percent of the excess (if any) of—
"(ii) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B).
"(2) The amount of tax determined under [former] subparagraph (C) of section (1)(h)(1) of such Code shall be the sum of—
"(A) 15 percent of the lesser of—
"(i) the excess (if any) of the amount of net capital gain determined under subparagraph (A)(i) of paragraph (1) of this subsection over the amount on which a tax is determined under subparagraph (A) of paragraph (1) of this subsection, or
"(ii) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), plus
"(B) 20 percent of the excess (if any) of—
"(i) the amount on which a tax is determined under such subparagraph (C) (without regard to this subsection), over
"(ii) the amount on which a tax is determined under subparagraph (A) of this paragraph.
"(3) For purposes of applying section 55(b)(3) of such Code, rules similar to the rules of paragraphs (1) and (2) of this subsection shall apply.
"(4) In applying this subsection with respect to any pass-thru entity, the determination of when gains and losses are properly taken into account shall be made at the entity level.
"(5) For purposes of applying section 1(h)(11) of such Code, as added by section 302 of this Act, to this subsection, dividends which are qualified dividend income shall be treated as gain properly taken into account for the portion of the taxable year on or after May 6, 2003.
"(6) Terms used in this subsection which are also used in section 1(h) of such Code shall have the respective meanings that such terms have in such section."
Coordination of Provisions in Amendatory Acts
Pub. L. 105–277, div. J, title IV, §4001(b), Oct. 21, 1998, 112 Stat. 2681–906, provided that: "For purposes of applying the amendments made by any title of this division [§§1000–5301, see Tables for classification] other than this title [see Definitions note set out below for classification], the provisions of this title shall be treated as having been enacted immediately before the provisions of such other titles."
Pub. L. 105–206, title VI, §6001(b), July 22, 1998, 112 Stat. 790, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."
Pub. L. 105–34, title XVI, §1600, Aug. 5, 1997, 111 Stat. 1086, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."
Pub. L. 104–188, title I, §1701, Aug. 20, 1996, 110 Stat. 1868, provided that: "For purposes of applying the amendments made by any subtitle [subtitle A to F (§§1111–1621) and H to J (§§1801–1954) of title I of Pub. L. 104–188, see Tables for classification] of this title other than this subtitle [subtitle G (§§1701–1704) of title I of Pub. L. 104–188, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."
Pub. L. 101–508, title XI, §11700, Nov. 5, 1990, 104 Stat. 1388–505, provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to F (§§11101–11622) and H and I (§§11801–11901) of title XI of Pub. L. 101–508, see Tables for classification] of this title other than this subtitle [subtitle G (§§11700–11704) of title XI of Pub. L. 101–508, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."
Pub. L. 101–239, title VII, §7801(b), Dec. 19, 1989, 103 Stat. 2406, provided that: "For purposes of applying the amendments made by any subtitle [subtitles A to G (§§7101–7743) of title VII of Pub. L. 101–239, see Tables for classification] of this title other than this subtitle [subtitle H (§§7801–7894) of title VII of Pub. L. 101–239, see Tables for classification], the provisions of this subtitle shall be treated as having been enacted immediately before the provisions of such other subtitles."
Pub. L. 99–514, title XVIII, §1800, Oct. 22, 1986, 100 Stat. 2784, provided that: "For purposes of applying the amendments made by any title of this Act other than this title, the provisions of this title [see Tables for classification] shall be treated as having been enacted immediately before the provisions of such other titles."
Adjustments for Consumer Price Index Error
Pub. L. 106–554, §1(a)(7) [title III, §308], Dec. 21, 2000, 114 Stat. 2763, 2763A-636, provided that:
"(a) Determinations by OMB.—As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], the Director of the Office of Management and Budget shall determine with respect to each applicable Federal benefit program whether the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries under such program (as compared to payments that would have been made if the error had not occurred). As soon as practicable after the date of the enactment of this Act, but not later than 60 days after such date, the Director shall direct the head of the Federal agency which administers such program to make a payment or payments that, insofar as the Director finds practicable and feasible—
"(1) are targeted to the amount of the shortfall experienced by individual beneficiaries, and
"(2) compensate for the shortfall.
"(b) Coordination with Federal Agencies.—As soon as practicable after the date of the enactment of this Act [Dec. 21, 2000], each Federal agency that administers an applicable Federal benefit program shall, in accordance with such guidelines as are issued by the Director pursuant to this section, make an initial determination of whether, and the extent to which, the CPI computation error for 1999 has or will result in a shortfall in payments to beneficiaries of an applicable Federal benefit program administered by such agency. Not later than 30 days after such date, the head of such agency shall submit a report to the Director and to each House of the Congress of such determination, together with a complete description of the nature of the shortfall.
"(c) Implementation Pursuant to Agency Reports.—Upon receipt of the report submitted by a Federal agency pursuant to subsection (b), the Director shall review the initial determination of the agency, the agency's description of the nature of the shortfall, and the compensation payments proposed by the agency. Prior to directing payment of such payments pursuant to subsection (a), the Director shall make appropriate adjustments (if any) in the compensation payments proposed by the agency that the Director determines are necessary to comply with the requirements of subsection (a) and transmit to the agency a summary report of the review, indicating any adjustments made by the Director. The agency shall make the compensation payments as directed by the Director pursuant to subsection (a) in accordance with the Director's summary report.
"(d) Income Disregard Under Federal Means-Tested Benefit Programs.—A payment made under this section to compensate for a shortfall in benefits shall, in accordance with guidelines issued by the Director pursuant to this section, be disregarded in determining income under title VIII of the Social Security Act [42 U.S.C. 1001 et seq.] or any applicable Federal benefit program that is means-tested.
"(e) Funding.—Funds otherwise available under each applicable Federal benefit program for making benefit payments under such program are hereby made available for making compensation payments under this section in connection with such program.
"(f) No Judicial Review.—No action taken pursuant to this section shall be subject to judicial review.
"(g) Director's Report.—Not later than April 1, 2001, the Director shall submit to each House of the Congress a report on the activities performed by the Director pursuant to this section.
"(h) Definitions.—For purposes of this section:
"(1) Applicable federal benefit program.—The term 'applicable Federal benefit program' means any program of the Government of the United States providing for regular or periodic payments or cash assistance paid directly to individual beneficiaries, as determined by the Director of the Office of Management and Budget.
"(2) Federal agency.—The term 'Federal agency' means a department, agency, or instrumentality of the Government of the United States.
"(3) CPI computation error for 1999.—The term 'CPI computation error for 1999' means the error in the computation of the Consumer Price Index announced by the Bureau of Labor Statistics on September 28, 2000.
"(i) Tax Provisions.—In the case of taxable years (and other periods) beginning after December 31, 2000, if any Consumer Price Index (as defined in section 1(f)(5) of the Internal Revenue Code of 1986) reflects the CPI computation error for 1999—
"(1) the correct amount of such Index shall (in such manner and to such extent as the Secretary of the Treasury determines to be appropriate) be taken into account for purposes of such Code, and
"(2) tables prescribed under section 1(f) of such Code to reflect such correct amount shall apply in lieu of any tables that were prescribed based on the erroneous amount."
Application of Special Rules for Maximum Capital Gains Rate
Pub. L. 105–277, div. J, title IV, §4002(i)(2), Oct. 21, 1998, 112 Stat. 2681–907, provided that:
"(2)(A) Subparagraphs (A)(i)(II), (A)(ii)(II), and (B)(ii) of section 1(h)(13) of the 1986 Code shall not apply to any distribution after December 31, 1997, by a regulated investment company or a real estate investment trust with respect to—
"(i) gains and losses recognized directly by such company or trust, and
"(ii) amounts properly taken into account by such company or trust by reason of holding (directly or indirectly) an interest in another such company or trust to the extent that such subparagraphs did not apply to such other company or trust with respect to such amounts.
"(B) Subparagraph (A) shall not apply to any distribution which is treated under section 852(b)(7) or 857(b)(8) of the 1986 Code as received on December 31, 1997.
"(C) For purposes of subparagraph (A), any amount which is includible in gross income of its shareholders under section 852(b)(3)(D) or 857(b)(3)(D) of the 1986 Code after December 31, 1997, shall be treated as distributed after such date.
"(D)(i) For purposes of subparagraph (A), in the case of a qualified partnership with respect to which a regulated investment company meets the holding requirement of clause (iii)—
"(I) the subparagraphs referred to in subparagraph (A) shall not apply to gains and losses recognized directly by such partnership for purposes of determining such company's distributive share of such gains and losses, and
"(II) such company's distributive share of such gains and losses (as so determined) shall be treated as recognized directly by such company.
The preceding sentence shall apply only if the qualified partnership provides the company with written documentation of such distributive share as so determined.
"(ii) For purposes of clause (i), the term 'qualified partnership' means, with respect to a regulated investment company, any partnership if—
"(I) the partnership is an investment company registered under the Investment Company Act of 1940 [15 U.S.C. 80a–1 et seq.],
"(II) the regulated investment company is permitted to invest in such partnership by reason of section 12(d)(1)(E) of such Act [15 U.S.C. 80a–12(d)(1)(E)] or an exemptive order of the Securities and Exchange Commission under such section, and
"(III) the regulated investment company and the partnership have the same taxable year.
"(iii) A regulated investment company meets the holding requirement of this clause with respect to a qualified partnership if (as of January 1, 1998)—
"(I) the value of the interests of the regulated investment company in such partnership is 35 percent or more of the value of such company's total assets, or
"(II) the value of the interests of the regulated investment company in such partnership and all other qualified partnerships is 90 percent or more of the value of such company's total assets."
Capital Gain Distribution by Trust
Pub. L. 105–277, div. J, title IV, §4003(b), Oct. 21, 1998, 112 Stat. 2681–909, as amended by Pub. L. 106–554, §1(a)(7) [title III, §312(b)], Dec. 21, 2000, 114 Stat. 2763, 2763A-640, provided that: "In the case of any capital gain distribution made after 1997 by a trust to which section 664 of the 1986 Code applies with respect to amounts properly taken into account by such trust during 1997, paragraphs (5)(A)(i)(I), (5)(A)(ii)(I), (7)(A)(i)(II), and (13)(A) of section 1(h) of the 1986 Code (as in effect for taxable years ending on December 31, 1997) shall not apply."
Election To Recognize Gain on Assets Held on January 1, 2001
Pub. L. 105–34, title III, §311(e), Aug. 5, 1997, 111 Stat. 835, as amended by Pub. L. 106–554, §1(a)(7) [title III, §314(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A-643; Pub. L. 107–147, title IV, §414(a), Mar. 9, 2002, 116 Stat. 54, provided that: "For purposes of the Internal Revenue Code of 1986—
"(1) In general.—A taxpayer other than a corporation may elect to treat—
"(A) any readily tradable stock (which is a capital asset) held by such taxpayer on January 1, 2001, and not sold before the next business day after such date, as having been sold on such next business day for an amount equal to its closing market price on such next business day (and as having been reacquired on such next business day for an amount equal to such closing market price), and
"(B) any other capital asset or property used in the trade or business (as defined in section 1231(b) of the Internal Revenue Code of 1986) held by the taxpayer on January 1, 2001, as having been sold on such date for an amount equal to its fair market value on such date (and as having been reacquired on such date for an amount equal to such fair market value).
"(2) Treatment of gain or loss.—
"(A) Any gain resulting from an election under paragraph (1) shall be treated as received or accrued on the date the asset is treated as sold under paragraph (1) and shall be included in gross income notwithstanding any provision of the Internal Revenue Code of 1986.
"(B) Any loss resulting from an election under paragraph (1) shall not be allowed for any taxable year.
"(3) Election.—An election under paragraph (1) shall be made in such manner as the Secretary of the Treasury or his delegate may prescribe and shall specify the assets for which such election is made. Such an election, once made with respect to any asset, shall be irrevocable. Such an election shall not apply to any asset which is disposed of (in a transaction in which gain or loss is recognized in whole or in part) before the close of the 1-year period beginning on the date that the asset would have been treated as sold under such election.
"(4) Readily tradable stock.—For purposes of this subsection, the term 'readily tradable stock' means any stock which, as of January 1, 2001, is readily tradable on an established securities market or otherwise.
"(5) Disposition of interest in passive activity.—Section 469(g)(1)(A) of the Internal Revenue Code of 1986 shall not apply by reason of an election made under paragraph (1)."
[Pub. L. 107–147, title IV, §414(b), Mar. 9, 2002, 116 Stat. 54, provided that: "The amendments made by this section [amending section 311(e) of Pub. L. 105–34, set out above] shall take effect as if included in section 311 of the Taxpayer Relief Act of 1997 [Pub. L. 105–34]."]
Election To Pay Additional 1993 Taxes in Installments
Pub. L. 103–66, title XIII, §13201(d), Aug. 10, 1993, 107 Stat. 459, provided that:
"(1) In general.—At the election of the taxpayer, the additional 1993 taxes may be paid in 3 equal installments.
"(2) Dates for paying installments.—In the case of any tax payable in installments by reason of paragraph (1)—
"(A) the first installment shall be paid on or before the due date for the taxpayer's taxable year beginning in calendar year 1993,
"(B) the second installment shall be paid on or before the date 1 year after the date determined under subparagraph (A), and
"(C) the third installment shall be paid on or before the date 2 years after the date determined under subparagraph (A).
For purposes of the preceding sentence, the term 'due date' means the date prescribed for filing the taxpayer's return determined without regard to extensions.
"(3) Extension without interest.—For purposes of section 6601 of the Internal Revenue Code of 1986, the date prescribed for the payment of any tax payable in installments under paragraph (1) shall be determined with regard to the extension under paragraph (1).
"(4) Additional 1993 taxes.—
"(A) In general.—For purposes of this subsection, the term 'additional 1993 taxes' means the excess of—
"(i) the taxpayer's net chapter 1 liability as shown on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993, over
"(ii) the amount which would have been the taxpayer's net chapter 1 liability for such taxable year if such liability had been determined using the rates which would have been in effect under section 1 of the Internal Revenue Code of 1986 for taxable years beginning in calendar year 1993 but for the amendments made by this section [amending this section and sections 41, 63, 68, 132, 151, 453A, 513, 531, and 541 of this title] and section 13202 [amending this section and sections 531 and 541 of this title] and such liability had otherwise been determined on the basis of the amounts shown on the taxpayer's return.
"(B) Net chapter 1 liability.—For purposes of subparagraph (A), the term 'net chapter 1 liability' means the liability for tax under chapter 1 of the Internal Revenue Code of 1986 determined—
"(i) after the application of any credit against such tax other than the credits under sections 31 and 34, and
"(ii) before crediting any payment of estimated tax for the taxable year.
"(5) Acceleration of payments.—If the taxpayer does not pay any installment under this section on or before the date prescribed for its payment or if the Secretary of the Treasury or his delegate believes that the collection of any amount payable in installments under this section is in jeopardy, the Secretary shall immediately terminate the extension under paragraph (1) and the whole of the unpaid tax shall be paid on notice and demand from the Secretary.
"(6) Election on return.—An election under paragraph (1) shall be made on the taxpayer's return for the taxpayer's taxable year beginning in calendar year 1993.
"(7) Exception for estates and trusts.—This subsection shall not apply in the case of an estate or trust."
Transitional Rule for Maximum Capital Gains Rate
Pub. L. 99–514, title III, §302(c), Oct. 22, 1986, 100 Stat. 2218, which related to long-term capital gain on rights to royalties paid under particular leases and assignments, was repealed by Pub. L. 100–647, title I, §1003(b)(1), Nov. 10, 1988, 102 Stat. 3382.
Coordination With Other Provisions
Pub. L. 99–509, title VIII, §8081, Oct. 21, 1986, 100 Stat. 1965, provided that: "Nothing in any provision of this Act [see Tables for classifications] (other than this title) shall be construed as—
"(1) imposing any tax (or exempting any person or property from any tax),
"(2) establishing any trust fund, or
"(3) authorizing amounts to be expended from any trust fund."
[S.Con.Res. 174, agreed to Oct. 18, 1986, provided: "That, in the enrollment of the bill (H.R. 5300) to provide for reconciliation pursuant to section 2 of the concurrent resolution on the budget for fiscal year 1987, the Clerk of the House of Representatives shall insert at the end of section 8081 of the bill the following: Paragraph (3) shall not apply to any authorization made by title IX of this Act." As a result of clerical error, the sentence was inserted at the end of section 8101 of the bill, and appears at the end of section 8101 of Pub. L. 99–509, 100 Stat. 1967.]
Pub. L. 99–499, title V, §531, Oct. 17, 1986, 100 Stat. 1782, provided that: "Notwithstanding any provision of this Act [see Tables for classifications] not contained in this title [see Short Title of 1986 Amendment note above], any provision of this Act (not contained in this title) which—
"(1) imposes any tax, premium, or fee,
"(2) establishes any trust fund, or
"(3) authorizes amounts to be expended from any trust fund,
shall have no force or effect."
Elimination of 50-Cent Rounding Errors
Pub. L. 97–448, title I, §101(a)(3), Jan. 12, 1983, 96 Stat. 2366, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "If any figure in any table—
"(A) which is set forth in section 1 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by section 101 of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, title I, §101, Aug. 13, 1981, 95 Stat. 176], and
"(B) which applies to married individuals filing separately or to estates and trusts,
differs by not more than 50 cents from the correct amount under the formula used in constructing such table, such figure is hereby corrected to the correct amount." [See 1982 Amendment note above.]
Policy With Respect to Additional Tax Reductions
Pub. L. 95–600, §3, Nov. 6, 1978, 92 Stat. 2767, provided that: "As a matter of national policy the rate of growth in Federal outlays, adjusted for inflation, should not exceed 1 percent per year between fiscal year 1979 and fiscal year 1983; Federal outlays as a percentage of gross national product should decline to below 21 percent in fiscal year 1980, 20.5 percent in fiscal year 1981, 20 percent in fiscal year 1982 and 19.5 percent in fiscal year 1983; and the Federal budget should be balanced in fiscal years 1982 and 1983. If these conditions are met, it is the intention that the tax-writing committees of Congress will report legislation providing significant tax reductions for individuals to the extent that these tax reductions are justified in the light of prevailing and expected economic conditions."
Effective Date of Certain Definitions and Designations
Pub. L. 94–455, title XIX, §1908, Oct. 4, 1976, 90 Stat. 1836, provided that: "For purposes of any amendment made by any provision of this Act [see Tables for classification] (other than this title)—
"(1) which contains a term the meaning of which is defined in or modified by any provision of this title, and
"(2) which has an effective date earlier than the effective date of the provision of this title defining or modifying such term,
that definition or modification shall be considered to take effect as of such earlier effective date."
Congressional Declaration Relating to 1975 Amendment
Pub. L. 94–164, §1A, Dec. 23, 1975, 89 Stat. 970, provided that:
"(a) Congress is determined to continue the tax reduction for the first 6 months of 1976 in order to assure continued economic recovery.
"(b) Congress is also determined to continue to control spending levels in order to reduce the national deficit.
"(c) Congress reaffirms its commitments to the procedures established by the Congressional Budget and Impoundment Control Act of 1974 [see Tables for classification of Pub. L. 93–344, July 12, 1974, 88 Stat. 297] under which it has already established a binding spending ceiling for the fiscal year 1976.
"(d) If the Congress adopts a continuation of the tax reduction provided by this Act [see Short Title of 1975 Amendment note above] beyond June 30, 1976, and if economic conditions warrant doing so, Congress shall provide, through the procedures in the Budget Act [Pub. L. 93–344], for reductions in the level of spending in the fiscal year 1977 below what would otherwise occur, equal to any additional reduction in taxes (from the 1974 tax rate levels) provided for the fiscal year 1977: Provided, however, That nothing shall preclude the right of the Congress to pass a budget resolution containing a higher or lower expenditure figure if the Congress concludes that this is warranted by economic conditions or unforeseen circumstances."
Pub. L. 88–272, §1, Feb. 26, 1964, 78 Stat. 19, provided that: "It is the sense of Congress that the tax reduction provided by this Act [see Short Title of 1964 Amendment note above] through stimulation of the economy, will, after a brief transitional period, raise (rather than lower) revenues and that such revenue increases should first be used to eliminate the deficits in the administrative budgets and then to reduce the public debt. To further the objective of obtaining balanced budgets in the near future, Congress by this action, recognizes the importance of taking all reasonable means to restrain Government spending and urges the President to declare his accord with this objective."
Provisions relating to inflation adjustment of items in sections 1, 23, 24, 25A, 25B, 32, 36B, 42, 45R, 55, 59, 62, 63, 68, 125, 132, 135, 137, 146, 147, 148, 151, 152, 179, 199A, 213, 219, 220, 221, 223, 408A, 448, 461, 512, 513, 642, 685, 831, 877, 877A, 911, 1274A, 2010, 2032A, 2503, 2523, 2631, 4001, 4003, 4161, 4261, 5000A, 6012, 6013, 6033, 6039F, 6323, 6334, 6601, 6651, 6652, 6695, 6698, 6699, 6721, 6722, 7345, 7430, 7702B, and 9831 of this title for certain years were contained in the following:
2019—Revenue Procedure 2018–57.
2016—Revenue Procedure 2015–53, as modified by Revenue Procedure 2016–11.
2015—Revenue Procedures 2014–61 and 2016–11.
2010—Revenue Procedures 2009–50, 2010–24, and 2010–35.
2000—Revenue Procedure 99–42.
1993—Revenue Procedure 92–102.
1990—Revenue Procedure 90–7.
Pub. L. 105–277, div. J, title IV, §4001(a), Oct. 21, 1998, 112 Stat. 2681–906, provided that: "For purposes of this title [amending this section, sections 51, 56, 67, 68, 86, 135, 137, 163, 172, 219, 221, 264, 351, 368, 408A, 469, 873, 954, 2001, 2031, 6015, 6103, 6159, 6311, 6404, 6693, 7421, 7443A, 7491, 9503, and 9510 of this title, and sections 401 and 407 of Title 42, The Public Health and Welfare, enacting provisions set out as notes under this section, sections 51, 67, 68, 86, 172, 833, 6103, and 9503 of this title, and section 401 of Title 42, and amending provisions set out as notes under sections 6601 and 7508A of this title]—
"(1) 1986 code.—The term '1986 Code' means the Internal Revenue Code of 1986.
"(2) 1998 act.—The term '1998 Act' means the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105–206) [see Tables for classification].
"(3) 1997 act.—The term '1997 Act' means the Taxpayer Relief Act of 1997 (Public Law 105–34) [see Tables for classification]."
§2. Definitions and special rules
(a) Definition of surviving spouse
For purposes of section 1, the term "surviving spouse" means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.
For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a taxpayer shall not be considered to be a surviving spouse—
(A) if the taxpayer has remarried at any time before the close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a)(3) thereof).
(3) Special rule where deceased spouse was in missing status
If an individual was in a missing status (within the meaning of section 6013(f)(3)) as a result of service in a combat zone (as determined for purposes of section 112) and if such individual remains in such status until the date referred to in subparagraph (A) or (B), then, for purposes of paragraph (1)(A), the date on which such individual died shall be treated as the earlier of the date determined under subparagraph (A) or the date determined under subparagraph (B):
(A) the date on which the determination is made under section 556 of title 37 of the United States Code or under section 5566 of title 5 of such Code (whichever is applicable) that such individual died while in such missing status, or
(B) except in the case of the combat zone designated for purposes of the Vietnam conflict, the date which is 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone.
(b) Definition of head of household
For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either—
(A) maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode, as a member of such household, of—
(i) a qualifying child of the individual (as defined in section 152(c), determined without regard to section 152(e)), but not if such child—
(I) is married at the close of the taxpayer's taxable year, and
(II) is not a dependent of such individual by reason of section 152(b)(2) or 152(b)(3), or both, or
(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or
(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151.
(2) Determination of status
(A) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;
(B) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and
(C) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (B)) died during the taxable year.
Notwithstanding paragraph (1), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household—
(A) if at any time during the taxable year he is a nonresident alien; or
(B) by reason of an individual who would not be a dependent for the taxable year but for—
(i) subparagraph (H) of section 152(d)(2), or
(ii) paragraph (3) of section 152(d).
(c) Certain married individuals living apart
For purposes of this part, an individual shall be treated as not married at the close of the taxable year if such individual is so treated under the provisions of section 7703(b).
(d) Nonresident aliens
In the case of a nonresident alien individual, the taxes imposed by sections 1 and 55 shall apply only as provided by section 871 or 877.
(e) Cross reference
For definition of taxable income, see section 63.
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88–272, title I, §112(b), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91–172, title VIII, §803(b), Dec. 30, 1969, 83 Stat. 682; Pub. L. 93–597, §3(b), Jan. 2, 1975, 88 Stat. 1951; Pub. L. 94–455, title XIX, §1901(a)(1), (b)(9), Oct. 4, 1976, 90 Stat. 1764, 1795; Pub. L. 94–569, §3(a), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97–448, title III, §307(a), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98–369, div. A, title IV, §423(c)(2), July 18, 1984, 98 Stat. 801; Pub. L. 99–514, title XIII, §1301(j)(10), title XVII, §1708(a)(1), Oct. 22, 1986, 100 Stat. 2658, 2782; Pub. L. 100–647, title I, §1007(g)(13)(A), Nov. 10, 1988, 102 Stat. 3436; Pub. L. 108–311, title II, §§202, 207(1), Oct. 4, 2004, 118 Stat. 1175, 1177; Pub. L. 109–135, title IV, §412(a), Dec. 21, 2005, 119 Stat. 2636.)
2005—Subsec. (b)(2)(C). Pub. L. 109–135 substituted "subparagraph (B)" for "subparagraph (C)".
2004—Subsec. (a)(1)(B)(i). Pub. L. 108–311, §207(1), inserted ", determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof" after "section 152".
Subsec. (b)(1)(A)(i). Pub. L. 108–311, §202(a), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: "a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151 (or would be so entitled but for paragraph (2) or (4) of section 152(e)), or".
Subsec. (b)(2). Pub. L. 108–311, §202(b)(1), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: "a legally adopted child of a person shall be considered a child of such person by blood;".
Subsec. (b)(3)(B)(i), (ii). Pub. L. 108–311, §202(b)(2), amended cls. (i) and (ii) generally. Prior to amendment, cls. (i) and (ii) read as follows:
"(i) paragraph (9) of section 152(a), or
"(ii) subsection (c) of section 152."
1988—Subsec. (d). Pub. L. 100–647 substituted "the taxes imposed by sections 1 and 55" for "the tax imposed by section 1".
1986—Subsec. (a)(3)(B). Pub. L. 99–514, §1708(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "the date which is—
"(i) December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or
"(ii) 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in clause (i)."
Subsec. (c). Pub. L. 99–514, §1301(j)(10), substituted "section 7703(b)" for "section 143(b)".
1984—Subsec. (b)(1)(A). Pub. L. 98–369, §423(c)(2)(A), substituted "which constitutes for more than one-half of such taxable year" for "which constitutes for such taxable year".
Subsec. (b)(1)(A)(i). Pub. L. 98–369, §423(c)(2)(B), inserted "(or would be so entitled but for paragraph (2) or (4) of section 152(e))".
1983—Subsec. (a)(3)(B)(i). Pub. L. 97–448 substituted "December 31, 1982" for "January 2, 1978".
1976—Subsec. (a)(3)(B). Pub. L. 94–569 substituted "the date which is" for "the date which is 2 years after" in provisions preceding cl. (i), substituted "January 2, 1978" for "the date of the enactment of this paragraph" in cl. (i), and substituted "2 years after the date" for "the date" in cl. (ii).
Subsec. (b)(3)(B)(ii). Pub. L. 94–455, §1901(b)(9), redesignated cl. (iii) as (ii) and struck out former cl. (ii) which provided that an individual who was a dependent solely by reason of par. (10) of section 152(a) would not be considered as a head of a household.
Subsec. (c). Pub. L. 94–455, §1901(a)(1), substituted "shall be treated as not married at the close of the taxable year" for "shall not be considered as married".
1975—Subsec. (a)(3). Pub. L. 93–597 added par. (3).
1969—Subsec. (a). Pub. L. 91–172 redesignated subsec. (b) as (a). See sec. 1(a) of this title.
Subsec. (b). Pub. L. 91–172 redesignated provisions of former section 1(b)(2) to (4) of this title as subsec. (b). Former subsec. (b) redesignated (a), with minor changes.
Subsec. (c). Pub. L. 91–172 added subsec. (c).
Subsec. (d). Pub. L. 91–172 redesignated as subsec. (d) provisions of former section 1(d) with minor changes.
Subsec. (e). Pub. L. 91–172 redesignated as subsec. (e) provisions of former section 1(e).
1964—Subsec. (a). Pub. L. 88–272 inserted reference to section 141.
Pub. L. 108–311, title II, §208, Oct. 4, 2004, 118 Stat. 1178, provided that: "The amendments made by this title [amending this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120, 125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057, 7701, 7702B, and 7703 of this title] shall apply to taxable years beginning after December 31, 2004."
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by section 1301(j)(10) of Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Pub. L. 99–514, title XVII, §1708(b), Oct. 22, 1986, 100 Stat. 2783, provided that: "The amendments made by this section [amending this section and sections 692, 6013, and 7508 of this title] shall apply to taxable years beginning after December 31, 1982."
Pub. L. 98–369, div. A, title IV, §423(d), July 18, 1984, 98 Stat. 801, provided that: "The amendments made by this section [amending this section and sections 43, 44A, 105, 143, 152, and 213 of this title] shall apply to taxable years beginning after December 31, 1984."
Pub. L. 94–455, title XIX, §1901(d), Oct. 4, 1976, 90 Stat. 1803, provided that: "Except as otherwise expressly provided in this section, the amendments made by this section [see Tables for classification] shall apply with respect to taxable years beginning after December 31, 1976. The amendments made by subsections (a)(29) and (b)(10) shall apply with respect to taxable years ending after the date of the enactment of this Act [Oct. 4, 1976]."
Amendment by Pub. L. 93–597 applicable to taxable years ending on or after Feb. 28, 1961, see section 3(c) of Pub. L. 93–597, set out as a note under section 6013 of this title.
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1970, except that subsec. (c) is applicable to taxable years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title.
Amendment by Pub. L. 88–272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88–272, set out as a note under section 1 of this title.
§3. Tax tables for individuals
(a) Imposition of tax table tax
In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual—
(A) who does not itemize his deductions for the taxable year, and
(B) whose taxable income for such taxable year does not exceed the ceiling amount,
a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by section 1.
(2) Ceiling amount defined
For purposes of paragraph (1), the term "ceiling amount" means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.
(3) Authority to prescribe tables for taxpayers who itemize deductions
The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income.
(b) Section inapplicable to certain individuals
This section shall not apply to—
(1) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in annual accounting period, and
(2) an estate or trust.
(c) Tax treated as imposed by section 1
For purposes of this title, the tax imposed by this section shall be treated as tax imposed by section 1.
(d) Taxable income
Whenever it is necessary to determine the taxable income of an individual to whom this section applies, the taxable income shall be determined under section 63.
For computation of tax by Secretary, see section 6014.
(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88–272, title III, §301(a), Feb. 26, 1964, 78 Stat. 129; Pub. L. 91–172, title VIII, §803(c), Dec. 30, 1969, 83 Stat. 684; Pub. L. 94–12, title II, §201(c), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94–455, title V, §501(a), Oct. 4, 1976, 90 Stat. 1558; Pub. L. 95–30, title I, §101(b), May 23, 1977, 91 Stat. 131; Pub. L. 95–600, title IV, §401(b)(1), Nov. 6, 1978, 92 Stat. 2867; Pub. L. 95–615, title II, §202(f), as added Pub. L. 96–222, title I, §108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96–222, title I, §108(a)(1)(E), Apr. 1, 1980, 94 Stat. 225; Pub. L. 97–34, title I, §§101(b)(2)(B), (C), (c)(2)(A), 121(c)(3), Aug. 13, 1981, 95 Stat. 183, 197; Pub. L. 99–514, title I, §§102(b), 141(b)(1), Oct. 22, 1986, 100 Stat. 2102, 2117.)
1986—Subsec. (a). Pub. L. 99–514, §102(b), substituted subsec. (a) for former subsec. (a) which read as follows:
"(1) In general.—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the tax table income of every individual whose tax table income for such year does not exceed the ceiling amount, a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the tables so prescribed, the amounts of tax shall be computed on the basis of the rates prescribed by section 1.
"(2) Ceiling amount defined.—For purposes of paragraph (1), the term "ceiling amount" means, with respect to any taxpayer, the amount (not less than $20,000) determined by the Secretary for the tax rate category in which such taxpayer falls.
"(3) Certain taxpayers with large number of exemptions.—The Secretary may exclude from the application of this section taxpayers in any tax rate category having more than the number of exemptions for that category determined by the Secretary.
"(4) Tax table income defined.—For purposes of this section, the term 'tax table income' means adjusted gross income—
"(A) reduced by the sum of—
"(i) the excess itemized deductions, and
"(ii) the direct charitable deduction, and
"(B) increased (in the case of an individual to whom section 63(e) applies) by the unused zero bracket amount.
"(5) Section may be applied on the basis of taxable income.—The Secretary may provide that this section shall be applied for any taxable year on the basis of taxable income in lieu of tax table income."
Subsec. (b). Pub. L. 99–514, §141(b)(1), struck out par. (1) which read: "an individual to whom section 1301 (relating to income averaging) applies for the taxable year," and redesignated pars. (2) and (3) as (1) and (2), respectively.
1981—Subsec. (a)(1). Pub. L. 97–34, §101(b)(2)(B), inserted "and which shall be in such form as he determines appropriate" after "Secretary".
Subsec. (a)(4)(A). Pub. L. 97–34, §121(c)(3), substituted "reduced by the sum of (i) the excess itemized deductions, and (ii) the direct charitable deduction" for "reduced by the excess itemized deductions".
Subsec. (a)(5). Pub. L. 97–34, §101(b)(2)(C), added par. (5).
Subsec. (b)(1). Pub. L. 97–34, §101(c)(2)(A), substituted "an individual to whom section 1301 (relating to income averaging) applies for the taxable year" for "an individual to whom (A) section 1301 (relating to income averaging), or (B) section 1348 (relating to maximum rate on personal service income), applies for the taxable year".
1980—Subsec. (b)(1). Pub. L. 96–222, §108(a)(1)(E), redesignated subpars. (B) and (C) as (A) and (B), respectively.
Pub. L. 95–615, §202(f), as added by Pub. L. 96–222, §108(a)(1)(A), struck out subpar. (A) which related to earned income from sources without the United States under section 911 of this title.
1978—Subsec. (b)(1). Pub. L. 95–600 redesignated subpars. (C) and (D) as (B) and (C), respectively, and struck out former subpar. (B) which related to the alternative capital gains tax under section 1201 of this title.
1977—Pub. L. 95–30 struck out "having taxable income of less than $20,000" after "individuals" in section catchline.
Subsec. (a). Pub. L. 95–30 designated existing provisions as par. (1), substituted "tax table income" for "taxable income" and "does not exceed the ceiling amount" for "does not exceed $20,000", and added pars. (2) to (4).
Subsecs. (b) to (e). Pub. L. 95–30 added subsec. (b), redesignated former subsec. (b) as (c), and added subsecs. (d) and (e).
1976—Pub. L. 94–455 designated existing provisions as subsec. (a), substituted provision relating to taxable income for such year does not exceed $20,000 for provision relating to adjusted gross income for such year is less than $15,000 and who has elected for such year to pay the tax imposed by this section, struck out "or his delegate" after "Secretary", "beginning after Dec. 31, 1969" after "each taxable year", struck out provision requiring computation of taxable income by using standard deduction, and added subsec. (b).
1975—Pub. L. 94–12 substituted "$15,000" for "$10,000".
1969—Pub. L. 91–172 raised the individual gross income limit of $5,000 to $10,000 for exercising the option and substituted provision that the tax has to be determined under tables to be prescribed by the Secretary or his delegate for tables of tax rates for single persons, heads of household, married persons filing joint returns, married persons filing separate returns with 10 per cent standard deduction and married persons filing separate returns with minimum standard deduction.
1964—Pub. L. 88–272 substituted optional tax tables covering five categories for taxable years beginning on or after Jan. 1, 1964, and before Jan. 1, 1965, and for years beginning after Dec. 31, 1964, for a single general table.
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.
Amendment by section 101(c)(2)(A) of Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1981, see section 101(f)(1) of Pub. L. 97–34, set out as a note under section 1 of this title.
Amendment by section 121(c)(3) of Pub. L. 97–34 applicable to contributions made after Dec. 31, 1981, in taxable years beginning after such date, see section 121(d) of Pub. L. 97–34, set out as a note under section 170 of this title.
Pub. L. 96–222, title I, §108(a)(2), Apr. 1, 1980, 94 Stat. 225, provided that:
"(A) In general.—Except as provided in subparagraph (B), the amendments made by paragraph (1) [amending this section and sections 119, 911, and 913 of this title] shall take effect as if included in the Foreign Earned Income Act of 1978 [Pub. L. 95–615].
"(B) Paragraph (1)(E).—The amendment made by paragraph (1)(E) [amending this section] shall apply to taxable years beginning after December 31, 1978."
Pub. L. 95–600, title IV, §401(c), Nov. 6, 1978, 92 Stat. 2867, provided that: "The amendments made by this section [amending this section and sections 5, 871, 911, 1201, and 1304 of this title] shall apply to taxable years beginning after December 31, 1978."
Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.
Pub. L. 94–455, title V, §508, Oct. 4, 1976, 90 Stat. 1569, provided that: "Except as otherwise provided, the amendments made by this title [enacting section 44A, amending this section and sections 36, 37, 41, 42, 46, 50A, 104, 144, 213, 217, 904, 1211, 1304, 3402, 6014, and 6096, enacting provisions set out as notes under sections 105, 8022, and repealing sections 4 and 214 of this title] shall apply to taxable years beginning after December 31, 1975."
Pub. L. 94–12, title II, §209(a), Mar. 29, 1975, 89 Stat. 35, as amended by Pub. L. 94–164, §2(e), Dec. 23, 1975, 89 Stat. 972, provided that: "The amendments made by sections 201, 202(a), and 203 [enacting section 42 of this title and amending this section and sections 56, 141, 6012, and 6096 of this title] shall apply to taxable years ending after December 31, 1974. The amendments made by sections 201(a) and 202(a) [amending section 141 of this title] shall cease to apply to taxable years ending after December 31, 1975; those made by sections 201(b), 201(c), and 203 [enacting section 42 of this title and amending this section and sections 56, 6012, and 6096 of this title] shall cease to apply to taxable years ending after December 31, 1976."
Amendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title.
Pub. L. 88–272, title III, §301(c), Feb. 26, 1964, 78 Stat. 140, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to effect of changes in rates during a taxable year), the amendments made by this section [amending this section and sections 4 and 6014 of this title] shall apply to taxable years beginning after December 31, 1963."
[§4. Repealed. Pub. L. 94–455, title V, §501(b)(1), Oct. 4, 1976, 90 Stat. 1558]
Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 10; Feb. 26, 1964, Pub. L. 88–272, title II, §232(f)(1), title III, §301(b)(1), (3), 78 Stat. 111, 140; Dec. 30, 1969, Pub. L. 91–172, title VIII, §802(c)(1)–(3), 83 Stat. 677, 678; Dec. 10, 1971, Pub. L. 92–178, title III, §301(b), 85 Stat. 520, related to rules for optional tax.
Effective Date of Repeal
Repeal applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.
§5. Cross references relating to tax on individuals
(a) Other rates of tax on individuals, etc.
(1) For rates of tax on nonresident aliens, see section 871.
(2) For doubling of tax on citizens of certain foreign countries, see section 891.
(3) For rate of withholding in the case of nonresident aliens, see section 1441.
(4) For alternative minimum tax, see section 55.
(b) Special limitations on tax
(1) For limitation on tax in case of income of members of Armed Forces, astronauts, and victims of certain terrorist attacks on death, see section 692.
(2) For computation of tax where taxpayer restores substantial amount held under claim of right, see section 1341.
(Aug. 16, 1954, ch. 736, 68A Stat. 10; Pub. L. 88–272, title II, §232(f)(2), Feb. 26, 1964, 78 Stat. 111; Pub. L. 91–172, title III, §301(b)(2), title VIII, §803(d)(6), Dec. 30, 1969, 83 Stat. 585, 684; Pub. L. 94–455, title XIX, §§1901(b)(22)(B), 1951(c)(3)(A), Oct. 4, 1976, 90 Stat. 1798, 1841; Pub. L. 95–600, title IV, §§401(b)(2), 421(e)(1), Nov. 6, 1978, 92 Stat. 2867, 2875; Pub. L. 96–222, title I, §104(a)(4)(H)(vii), Apr. 1, 1980, 94 Stat. 218; Pub. L. 97–248, title II, §201(d)(4), formerly §201(c)(4), Sept. 3, 1982, 96 Stat. 419, renumbered §201(d)(4), Pub. L. 97–448, title III, §306(a)(1)(A)(i), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 99–514, title I, §141(b)(2), title VII, §701(e)(4)(A), Oct. 22, 1986, 100 Stat. 2117, 2343; Pub. L. 107–134, title I, §101(b)(1), Jan. 23, 2002, 115 Stat. 2428; Pub. L. 108–121, title I, §110(a)(2)(A), Nov. 11, 2003, 117 Stat. 1342.)
2003—Subsec. (b)(1). Pub. L. 108–121 inserted ", astronauts," after "Forces".
2002—Subsec. (b)(1). Pub. L. 107–134 inserted "and victims of certain terrorist attacks" before "on death".
1986—Subsec. (a)(4). Pub. L. 99–514, §701(e)(4)(A), amended par. (4) generally, substituting "alternative minimum tax" for "minimum tax for taxpayers other than corporations".
Subsec. (b)(2), (3). Pub. L. 99–514, §141(b)(2), struck out par. (2) which read: "For limitation on tax where an individual chooses the benefits of income averaging, see section 1301." and redesignated former par. (3) as (2).
1982—Subsec. (a)(4). Pub. L. 97–248, §201(d)(4), formerly §201(c)(4), substituted "section 55" for "sections 55 and 56".
1980—Subsec. (a)(4). Pub. L. 96–222 substituted "sections 55 and 56" for "section 55".
1978—Subsec. (a)(3). Pub. L. 95–600, §401(b)(2), redesignated par. (4) as (3). Former par. (3), relating to the alternative tax in the case of capital gains, was struck out.
Subsec. (a)(4), (5). Pub. L. 95–600, §§401(b)(2), 421(e)(1), redesignated par. (5) as (4) and substituted "taxpayers other than corporations, see section 55" for "preferences, see section 56". Former par. (4) redesignated (3).
1976—Subsec. (b). Pub. L. 94–455 redesignated pars. (2), (3), and (4), as (1), (2), (3), respectively, and struck out former par. (1) which referred to section 632 for limitation on tax attributable to sales of oil or gas properties and par. (5) which referred to section 1347 for limitation on tax attributable to claims against the U.S. involving acquisition of property.
1969—Subsec. (a)(5). Pub. L. 91–172, §301(b)(2), added par. (5).
Subsec. (b). Pub. L. 91–172, §803(d)(6), substituted "tax" for "surtax" in pars. (1) and (5).
1964—Subsec. (b). Pub. L. 88–272 redesignated pars. (2), (3), (4), (7) and (8) as pars. (1) to (5), respectively, substituted "where an individual chooses the benefits of income averaging" for "with respect to compensation for longterm services" in par. (3), and struck out former pars. (1), (5) and (6) which referred to tax attributable to receipt of lump sum under annuity, endowment, or life insurance contract, to income from artistic work or inventions, and to back pay, respectively.
Pub. L. 108–121, title I, §110(a)(4), Nov. 11, 2003, 117 Stat. 1342, provided that: "The amendments made by this subsection [amending this section and sections 692 and 6013 of this title] shall apply with respect to any astronaut whose death occurs after December 31, 2002."
Amendment by Pub. L. 107–134 applicable to taxable years ending before, on, or after Sept. 11, 2001, with provisions relating to waiver of limitations, see section 101(d) of Pub. L. 107–134, set out as a note under section 692 of this title.
Amendment by section 141(b)(2) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.
Amendment by section 701(e)(4)(A) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Pub. L. 99–514, set out as an Effective Date note under section 55 of this title.
Pub. L. 97–248, title II, §201(e)(1), Sept. 3, 1982, 96 Stat. 421, provided that: "The amendments made by this section [amending this section and sections 46, 53, 55, 56, 57, 58, 173, 174, 511, 616, 617, 897, 901, 936, 1016, 6015, 6362, 6654, and 7701 of this title] shall apply to taxable years beginning after December 31, 1982."
Amendment by Pub. L. 96–222 effective, except as otherwise provided, as if it had been included in the provisions of the Revenue Act of 1978, Pub. L. 95–600, to which such amendment relates, see section 201 of Pub. L. 96–222, set out as a note under section 32 of this title.
Amendment by section 401(b)(2) of Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1978, see section 401(c) of Pub. L. 95–600, set out as a note under section 3 of this title.
Pub. L. 95–600, title IV, §421(g), Nov. 6, 1978, 92 Stat. 2877, provided that: "The amendments made by this section [enacting section 55 of this title and amending this section and sections 57, 58, 443, 511, 666, 871, 877, 904, 6015, 6362, and 6654 of this title] shall apply to taxable years beginning after December 31, 1978, except that the amendment made by paragraph (1) of subsection (b) [amending section 57 of this title] shall apply to sales and exchanges made after July 26, 1978, in taxable years ending after such date."
Pub. L. 91–172, title III, §301(c), Dec. 30, 1969, 83 Stat. 586, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [enacting sections 56 to 58 of this title and amending this section and sections 12, 46, 51, 443, 453, 511, 901, 1373, 1375, 6015, and 6654 of this title] shall apply to taxable years ending after December 31, 1969. In the case of a taxable year beginning in 1969 and ending in 1970, the tax imposed by section 56 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection (a)) shall be an amount equal to the tax imposed by such section (determined without regard to this sentence) multiplied by a fraction—
"(1) the numerator of which is the number of days in the taxable year occurring after December 31, 1969, and
"(2) the denominator of which is the number of days in the entire taxable year."
Amendment by section 803(d)(6) of Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1970, see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title.
Pub. L. 88–272, title II, §232(g), Feb. 26, 1964, 78 Stat. 112, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) General rule.—Except as provided in paragraph (2), the amendments made by this section [enacting sections 1301 to 1305, amending this section and sections 4, 72, 144, 402, 403, 6511, and omitting former sections 1301 to 1307 of this title] shall apply with respect to taxable years beginning after December 31, 1963.
"(2) Income from an employment.—If, in a taxable year beginning after December 31, 1963, an individual or partnership receives or accrues compensation from an employment (as defined by section 1301(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] as in effect immediately before the enactment of this Act [Feb. 26, 1964] and the employment began before February 6, 1963, the tax attributable to such compensation may, at the election of the taxpayer, be computed under the provisions of sections 1301 and 1307 of such Code as in effect immediately before the enactment of this Act. If a taxpayer so elects (at such time and in such manner as the Secretary of the Treasury or his delegate by regulations prescribes), he may not choose for such taxable year the benefits provided by part I of subchapter Q of chapter 1 of such Code (relating to income averaging) as amended by this Act and (if he elects to have subsection (e) of such section 1307 apply) section 170(b)(5) of such Code as amended by this Act shall not apply to charitable contributions paid in such taxable year."
Applicability of Certain Amendments by Pub. L. 99–514 in Relation to Treaty Obligations of United States
For applicability of amendment by section 701(e)(4)(A) of Pub. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(2) of Pub. L. 100–647, set out as a note under section 861 of this title.
PART II—TAX ON CORPORATIONS
Cross references relating to tax on corporations.
§11. Tax imposed
(a) Corporations in general
A tax is hereby imposed for each taxable year on the taxable income of every corporation.
(b) Amount of tax
The amount of the tax imposed by subsection (a) shall be 21 percent of taxable income.
(c) Exceptions
Subsection (a) shall not apply to a corporation subject to a tax imposed by—
(1) section 594 (relating to mutual savings banks conducting life insurance business),
(2) subchapter L (sec. 801 and following, relating to insurance companies), or
(3) subchapter M (sec. 851 and following, relating to regulated investment companies and real estate investment trusts).
(d) Foreign corporations
In the case of a foreign corporation, the tax imposed by subsection (a) shall apply only as provided by section 882.
(Aug. 16, 1954, ch. 736, 68A Stat. 11; Mar. 30, 1955, ch. 18, §2, 69 Stat. 14; Mar. 29, 1956, ch. 115, §2, 70 Stat. 66; Pub. L. 85–12, §2, Mar. 29, 1957, 71 Stat. 9; Pub. L. 85–475, §2, June 30, 1958, 72 Stat. 259; Pub. L. 86–75, §2, June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, §201, June 30, 1960, 74 Stat. 290; Pub. L. 86–779, §10(d), Sept. 14, 1960, 74 Stat. 1009; Pub. L. 87–72, §2, June 30, 1961, 75 Stat. 193; Pub. L. 87–508, §2, June 28, 1962, 76 Stat. 114; Pub. L. 88–52, §2, June 29, 1963, 77 Stat. 72; Pub. L. 88–272, title I, §121, Feb. 26, 1964, 78 Stat. 25; Pub. L. 89–809, title I, §104(b)(2), Nov. 13, 1966, 80 Stat. 1557; Pub. L. 91–172, title IV, §401(b)(2)(B), Dec. 30, 1969, 83 Stat. 602; Pub. L. 94–12, title III, §303(a), (b), Mar. 29, 1975, 89 Stat. 44; Pub. L. 94–164, §4(a)–(c), Dec. 23, 1975, 89 Stat. 973, 974; Pub. L. 94–455, title IX, §901(a), Oct. 4, 1976, 90 Stat. 1606; Pub. L. 95–30, title II, §201(1), (2), May 23, 1977, 91 Stat. 141; Pub. L. 95–600, title III, §301(a), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 97–34, title II, §231(a), Aug. 13, 1981, 95 Stat. 249; Pub. L. 98–369, div. A, title I, §66(a), July 18, 1984, 98 Stat. 585; Pub. L. 99–514, title VI, §601(a), Oct. 22, 1986, 100 Stat. 2249; Pub. L. 100–203, title X, §10224(a), Dec. 22, 1987, 101 Stat. 1330–412; Pub. L. 100–647, title I, §1007(g)(13)(B), Nov. 10, 1988, 102 Stat. 3436; Pub. L. 103–66, title XIII, §13221(a), (b), Aug. 10, 1993, 107 Stat. 477; Pub. L. 115–97, title I, §§12001(b)(11), 13001(a), Dec. 22, 2017, 131 Stat. 2094, 2096.)
2017—Subsec. (b). Pub. L. 115–97, §13001(a), amended subsec. (b) generally. Prior to amendment, text read as follows:
"(1) In general.—The amount of the tax imposed by subsection (a) shall be the sum of—
"(A) 15 percent of so much of the taxable income as does not exceed $50,000,
"(B) 25 percent of so much of the taxable income as exceeds $50,000 but does not exceed $75,000,
"(C) 34 percent of so much of the taxable income as exceeds $75,000 but does not exceed $10,000,000, and
"(D) 35 percent of so much of the taxable income as exceeds $10,000,000.
In the case of a corporation which has taxable income in excess of $100,000 for any taxable year, the amount of tax determined under the preceding sentence for such taxable year shall be increased by the lesser of (i) 5 percent of such excess, or (ii) $11,750. In the case of a corporation which has taxable income in excess of $15,000,000, the amount of the tax determined under the foregoing provisions of this paragraph shall be increased by an additional amount equal to the lesser of (i) 3 percent of such excess, or (ii) $100,000.
"(2) Certain personal service corporations not eligible for graduated rates.—Notwithstanding paragraph (1), the amount of the tax imposed by subsection (a) on the taxable income of a qualified personal service corporation (as defined in section 448(d)(2)) shall be equal to 35 percent of the taxable income."
Subsec. (d). Pub. L. 115–97, §12001(b)(11), substituted "the tax imposed by subsection (a)" for "the taxes imposed by subsection (a) and section 55".
1993—Subsec. (b)(1). Pub. L. 103–66, §13221(a)(3), inserted at end of closing provisions "In the case of a corporation which has taxable income in excess of $15,000,000, the amount of the tax determined under the foregoing provisions of this paragraph shall be increased by an additional amount equal to the lesser of (i) 3 percent of such excess, or (ii) $100,000."
Subsec. (b)(1)(C), (D). Pub. L. 103–66, §13221(a)(1), (2), added subpars. (C) and (D) and struck out former subpar. (C) which read as follows: "34 percent of so much of the taxable income as exceeds $75,000."
Subsec. (b)(2). Pub. L. 103–66, §13221(b), substituted "35 percent" for "34 percent".
1988—Subsec. (d). Pub. L. 100–647 substituted "the taxes imposed by subsection (a) and section 55" for "the tax imposed by subsection (a)".
1987—Subsec. (b). Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The amount of the tax imposed by subsection (a) shall be the sum of—
"(1) 15 percent of so much of the taxable income as does not exceed $50,000,
"(2) 25 percent of so much of the taxable income as exceeds $50,000 but does not exceed $75,000, and
"(3) 34 percent of so much of the taxable income as exceeds $75,000.
In the case of a corporation which has taxable income in excess of $100,000 for any taxable year, the amount of tax determined under the preceding sentence for such taxable year shall be increased by the lesser of (A) 5 percent of such excess, or (B) $11,750."
1986—Subsec. (b). Pub. L. 99–514 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: "The amount of the tax imposed by subsection (a) shall be the sum of—
"(1) 15 percent (16 percent for taxable years beginning in 1982) of so much of the taxable income as does not exceed $25,000;
"(2) 18 percent (19 percent for taxable years beginning in 1982) of so much of the taxable income as exceeds $25,000 but does not exceed $50,000;
"(3) 30 percent of so much of the taxable income as exceeds $50,000 but does not exceed $75,000;
"(4) 40 percent of so much of the taxable income as exceeds $75,000 but does not exceed $100,000; plus
"(5) 46 percent of so much of the taxable income as exceeds $100,000.
In the case of a corporation with taxable income in excess of $1,000,000 for any taxable year, the amount of tax determined under the preceding sentence for such taxable year shall be increased by the lesser of (A) 5 percent of such excess, or (B) $20,250."
1984—Subsec. (b). Pub. L. 98–369 inserted "In the case of a corporation with taxable income in excess of $1,000,000 for any taxable year, the amount of tax determined under the preceding sentence for such taxable year shall be increased by the lesser of (A) 5 percent of such excess, or (B) $20,250."
1981—Subsec. (b)(1). Pub. L. 97–34, §231(a)(1), substituted "15 percent (16 percent for taxable years beginning in 1982)" for "17 percent".
Subsec. (b)(2). Pub. L. 97–34, §231(a)(2), substituted "18 percent (19 percent for taxable years beginning in 1982)" for "20 percent".
1978—Pub. L. 95–600 reduced corporate tax rates by substituting provisions imposing a five-step tax rate structure on corporate taxable income for provisions using a normal tax and surtax approach to the taxation of corporate taxable income.
1977—Subsec. (b)(1). Pub. L. 95–30, §201(1), substituted "December 31, 1978" for "December 31, 1977".
Subsec. (b)(2). Pub. L. 95–30, §201(1), substituted "January 1, 1979" for "January 1, 1978" in provisions preceding subpar. (A).
Subsec. (d)(1). Pub. L. 95–30, §201(2), substituted "December 31, 1978" for "December 31, 1977".
Subsec. (d)(2). Pub. L. 95–30, §201(2), substituted "January 1, 1979" for "January 1, 1978".
1976—Subsec. (a). Pub. L. 94–455 reenacted subsec. (a) without change.
Subsec. (b). Pub. L. 94–455, among other changes, substituted "December 31, 1977, 22 percent" for "December 31, 1976, 22 percent" and "after December 31, 1974 and before January 1, 1978" for "after December 31, 1974 and before January 1, 1977" and struck out provisions relating to the six-month application of the general rule.
Subsec. (c). Pub. L. 94–455 struck out provisions relating to the special rule for 1976 for calendar year taxpayers.
Subsec. (d). Pub. L. 94–455, among other changes, substituted provisions relating to surtax exemption of $25,000 for a taxable year ending Dec. 31, 1977, or $50,000 for a taxable year ending after Dec. 31, 1974, and before Jan. 1, 1978, for provisions relating to surtax exemption of $50,000 for any taxable year and struck out provisions relating to six-month application of the general rule.
1975—Subsec. (b). Pub. L. 94–164 redesignated existing pars. (1) and (2) as pars. (1)(A) and (1)(B), and in par. (1)(A) as so redesignated substituted "after December 31, 1976" for "before January 1, 1975 or after December 31, 1975", and in par. (1)(B) as so redesignated substituted "January 1, 1977" for "January 1, 1976", and added par. (2).
Pub. L. 94–12, §303(a), reduced the normal tax for a taxable year ending after Dec. 31, 1974, and before Jan. 1, 1976, to 20 percent of so much of the taxable income as does not exceed $25,000 plus 22 percent of so much of the taxable income as exceeds $25,000.
Subsec. (c). Pub. L. 94–164 designated existing provisions as par. (1), struck out special percentages for taxable years beginning before Jan. 1, 1964, and after Dec. 31, 1963 and before Jan. 1, 1965, and added par. (2).
Subsec. (d). Pub. L. 94–164 designated existing provisions as par. (1), substituted "$50,000" for "$25,000", inserted reference to section 1564 of this title, and added par. (2).
Pub. L. 94–12, §303(b), substituted "$50,000" for "$25,000".
1969—Subsec. (d). Pub. L. 91–172 substituted "section 1561 or 1564" for "section 1561".
1966—Subsec. (e)(4). Pub. L. 89–809, §104(b)(2)(A), struck out par. (4) which made reference to section 881(a) (relating to foreign corporations not engaged in business in United States).
Subsec. (f). Pub. L. 89–809, §104(b)(2)(B), added subsec. (f).
1964—Subsec. (b). Pub. L. 88–272 applied the 30 percent tax to years beginning before Jan. 1, 1964 instead of July 1, 1964 in par. (1), and in par. (2), reduced the rate from 25 percent to 22 percent, and applied it to years beginning after Dec. 31, 1963, instead of June 30, 1964.
Subsec. (c). Pub. L. 88–272 increased the percentage from 22 to 28 for taxable years beginning after Dec. 31, 1963, and before Jan. 1, 1965, and to 26 percent for taxable years beginning after Dec. 31, 1964. The surtax exemption previously carried in subsec. (c), is now stated in subsec. (d).
Subsecs. (d), (e). Pub. L. 88–272 added subsec. (d) and redesignated former subsec. (d) as (e).
1963—Subsec. (b). Pub. L. 88–52 substituted "July 1, 1964" for "July 1, 1963" and "June 30, 1964" for "June 30, 1963" wherever appearing.
1962—Subsec. (b). Pub. L. 87–508 substituted "July 1, 1963" for "July 1, 1962" and "June 30, 1963" for "June 30, 1962" wherever appearing.
Subsec. (d)(3). Pub. L. 86–779 inserted "and real estate investment trusts" after "regulated investment companies".
1957—Subsec. (b). Pub. L. 85–12 substituted "July 1, 1958" for "April 1, 1957" and "June 30, 1958" for "March 31, 1957" wherever appearing.
1956—Subsec. (b). Act Mar. 29, 1956, substituted "April 1, 1957" for "April 1, 1956" and "March 31, 1957" for "March 31, 1956" wherever appearing.
Pub. L. 115–97, title I, §12001(c), Dec. 22, 2017, 131 Stat. 2094, provided that: "The amendments made by this section [amending this section and sections 12, 38, 53, 55, 56, 58, 59, 168, 847, 848, 882, 897, 911, 962, 1561, 6425, and 6655 of this title] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 115–97, title I, §13001(c), Dec. 22, 2017, 131 Stat. 2098, provided that:
"(1) In general.—Except as otherwise provided in this subsection, the amendments made by subsections (a) and (b) [amending this section and sections 12, 280C, 453A, 527, 535, 594, 691, 801, 831, 832, 834, 852, 857, 860E, 882, 904, 1374, 1381, 1445, 1446, 1561, 6425, 6655, 7518, and 7874 of this title and repealing sections 1201 and 1551 of this title] shall apply to taxable years beginning after December 31, 2017.
"(2) Withholding.—The amendments made by subsection (b)(3) [amending sections 1445 and 1446 of this title] shall apply to distributions made after December 31, 2017.
"(3) Certain transfers.—The amendments made by subsection (b)(6) [amending section 1561 of this title] shall apply to transfers made after December 31, 2017."
Pub. L. 103–66, title XIII, §13221(d), Aug. 10, 1993, 107 Stat. 477, provided that: "The amendments made by this section [amending this section and sections 852, 1201, and 1445 of this title] shall apply to taxable years beginning on or after January 1, 1993; except that the amendment made by subsection (c)(3) [amending section 1445 of this title] shall take effect on the date of the enactment of this Act [Aug. 10, 1993]."
Pub. L. 100–203, title X, §10224(b), Dec. 22, 1987, 101 Stat. 1330–413, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1987."
Pub. L. 99–514, title VI, §601(b), Oct. 22, 1986, 100 Stat. 2249, provided that:
"(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning on or after July 1, 1987.
"(2) Cross reference.—
"For treatment of taxable years which include July 1, 1987, see section 15 of the Internal Revenue Code of 1986."
Pub. L. 98–369, div. A, title I, §66(c), July 18, 1984, 98 Stat. 585, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general.—The amendments made by this section [amending this section and section 1561 of this title] shall apply to taxable years beginning after December 31, 1983.
"(2) Amendments not treated as changed in rate of tax.—The amendments made by this subsection [probably should be "section"] shall not be treated as a change in a rate of tax for purposes of section 21 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]."
Pub. L. 97–34, title II, §231(c), Aug. 13, 1981, 95 Stat. 250, provided that: "The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1981."
Pub. L. 95–600, title III, §301(c), Nov. 6, 1978, 92 Stat. 2824, provided that: "The amendments made by this section [amending this section and sections 12, 57, 244, 247, 511, 527, 528, 802, 821, 826, 852, 857, 882, 907, 922, 962, 1351, 1551, 1561, 6154, and 6655 of this title] shall apply to taxable years beginning after December 31, 1978."
Pub. L. 94–455, title IX, §901(d), Oct. 4, 1976, 90 Stat. 1607, provided that: "The amendment made by subsection (a) [amending this section] shall take effect on December 23, 1975. The amendments made by subsection (b) [amending section 821 of this title] shall apply to taxable years ending after December 31, 1974. The amendments made by subsection (c) [amending sections 21, 1561, and 6154 of this title] shall apply to taxable years ending after December 31, 1975."
Pub. L. 94–164, §4(e), Dec. 23, 1975, 89 Stat. 975, provided that: "The amendments made by subsections (b), (c), and (d) [amending this section and sections 21, 962, and 1561 of this title] apply to taxable years beginning after December 31, 1975. The amendment made by subsection (c) [amending this section] ceases to apply for taxable years beginning after December 31, 1976."
Pub. L. 94–12, title III, §305(b)(1), Mar. 29, 1975, 89 Stat. 45, provided that: "The amendments made by section 303 [amending this section and sections 12, 962, and 1561 of this title and enacting provisions set out as a note under this section] shall apply to taxable years ending after December 31, 1974. The amendments made by subsections (b) and (c) of such section [amending this section and sections 12, 962, and 1561 of this title and enacting provisions set out as a note under this section] shall cease to apply for taxable years ending after December 31, 1975."
Amendment by Pub. L. 91–172 applicable with respect to taxable years beginning after Dec. 31, 1969, see section 401(h)(2) of Pub. L. 91–172, set out as a note under section 1561 of this title.
Pub. L. 89–809, title I, §104(n), Nov. 13, 1966, 80 Stat. 1563, provided that: "The amendments made by this section (other than subsection (k)) [enacting section 6683 to this title and amending this section and sections 245, 301, 512, 542, 543, 545, 819, 821, 822, 831, 832, 841, 842, 881, 882, 884, 952, 953, 1249, 1442, and 6016 of this title] shall apply with respect to taxable years beginning after December 31, 1966. The amendment made by subsection (k) [amending section 1248(d)(4) of this title] shall apply with respect to sales or exchanges occurring after December 31, 1966."
Amendment by Pub. L. 86–779 applicable with respect to taxable years of real estate investment trusts beginning after Dec. 31, 1960, see section 10(k) of Pub. L. 86–779, set out as an Effective Date note under section 856 of this title.
Allocation of 1975 Taxable Income Among Component Members of Controlled Group of Corporations
Pub. L. 94–12, title III, §303(c)(1), Mar. 29, 1975, 89 Stat. 44, provided in part that: "In applying subsection (b)(2) of section 11 [former subsec. (b)(2) of this section], the first $25,000 of taxable income and the second $25,000 of taxable income shall each be allocated among the component members of a controlled group of corporations in the same manner as the surtax exemption is allocated."
§12. Cross references relating to tax on corporations
(1) For tax on the unrelated business income of certain charitable and other corporations exempt from tax under this chapter, see section 511.
(2) For accumulated earnings tax and personal holding company tax, see parts I and II of subchapter G (sec. 531 and following).
(3) For doubling of tax on corporations of certain foreign countries, see section 891.
(4) For rate of withholding in case of foreign corporations, see section 1442.
(Aug. 16, 1954, ch. 736, 68A Stat. 11; Pub. L. 88–272, title II, §234(b)(4), Feb. 26, 1964, 78 Stat. 115; Pub. L. 91–172, title III, §301(b)(3), Dec. 30, 1969, 83 Stat. 585; Pub. L. 94–12, title III, §303(c)(2), Mar. 29, 1975, 89 Stat. 44; Pub. L. 95–600, title III, §301(b)(1), Nov. 6, 1978, 92 Stat. 2820; Pub. L. 98–369, div. A, title IV, §474(r)(29)(E), July 18, 1984, 98 Stat. 844; Pub. L. 99–514, title VII, §701(e)(4)(B), Oct. 22, 1986, 100 Stat. 2343; Pub. L. 115–97, title I, §§12001(b)(12), 13001(b)(2)(B), Dec. 22, 2017, 131 Stat. 2094, 2096.)
2017—Pars. (4) to (6). Pub. L. 115–97, §13001(b)(2)(B), redesignated par. (5) as (4) and struck out former pars. (4) and (6) which read as follows:
"(4) For alternative tax in case of capital gains, see section 1201(a).
"(6) For limitation on benefits of graduated rate schedule provided in section 11(b), see section 1551."
Par. (7). Pub. L. 115–97, §12001(b)(12), struck out par. (7) which read as follows: "For alternative minimum tax, see section 55."
1986—Par. (7). Pub. L. 99–514 amended par. (7) generally, substituting "alternative minimum tax" and "55" for "minimum tax for tax preferences" and "56", respectively.
1984—Pars. (6) to (8). Pub. L. 98–369 redesignated pars. (7) and (8) as (6) and (7), respectively. Former par. (6), which referred to section 1451 for withholding of tax on tax-free covenant bonds, was struck out.
1978—Par. (7). Pub. L. 95–600 substituted "benefits of graduated rate schedule provided in section 11(b)" for "the $25,000 exemption from surtax provided in section 11(c)".
1975—Par. (7). Pub. L. 94–12 substituted "$50,000" for "$25,000" for a limited period. See Effective and Termination Dates of 1975 Amendment note set out below.
1969—Par. (8). Pub. L. 91–172 added par. (8).
1964—Par. (8). Pub. L. 88–272 struck out par. (8) which referred to section 1503 for additional tax for corporations filing consolidated returns.
Amendment by section 12001(b)(12) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 12001(c) of Pub. L. 115–97, set out as a note under section 11 of this title.
Amendment by section 13001(b)(2)(B) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 13001(c)(1) of Pub. L. 115–97, set out as a note under section 11 of this title.
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 701(f) of Pub. L. 99–514, set out as an Effective Date note under section 55 of this title.
Amendment by Pub. L. 98–369 not applicable with respect to obligations issued before Jan. 1, 1984, see section 475(b) of Pub. L. 98–369, set out as a note under section 33 of this title.
Amendment by Pub. L. 95–600 applicable to taxable years beginning after Dec. 31, 1978, see section 301(c) of Pub. L. 95–600, set out as a note under section 11 of this title.
Amendment by Pub. L. 94–12 applicable to taxable years ending after Dec. 31, 1974, but to cease to apply for taxable years ending after Dec. 31, 1975, see section 305(b)(1) of Pub. L. 94–12, set out as a note under section 11 of this title.
Amendment by Pub. L. 91–172 applicable to taxable years ending after Dec. 31, 1969, see section 301(c) of Pub. L. 91–172, set out as a note under section 5 of this title.
Amendment by Pub. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, see section 234(c) of Pub. L. 88–272, set out as a note under section 1503 of this title.
Applicability of Certain Amendments by Public Law 99–514 in Relation to Treaty Obligations of United States
For applicability of amendment by Pub. L. 99–514 notwithstanding any treaty obligation of the United States in effect on Oct. 22, 1986, see section 1012(aa)(2) of Pub. L. 100–647, set out as a note under section 861 of this title.
PART III—CHANGES IN RATES DURING A TAXABLE YEAR
Effect of changes.
1984—Pub. L. 98–369, div. A, title IV, §474(b)(3), July 18, 1984, 98 Stat. 830, substituted "15. Effect of changes" for "21. Effect of changes".
§15. Effect of changes
If any rate of tax imposed by this chapter changes, and if the taxable year includes the effective date of the change (unless that date is the first day of the taxable year), then—
(1) tentative taxes shall be computed by applying the rate for the period before the effective date of the change, and the rate for the period on and after such date, to the taxable income for the entire taxable year; and
(2) the tax for such taxable year shall be the sum of that proportion of each tentative tax which the number of days in each period bears to the number of days in the entire taxable year.
(b) Repeal of tax
For purposes of subsection (a)—
(1) if a tax is repealed, the repeal shall be considered a change of rate; and
(2) the rate for the period after the repeal shall be zero.
(c) Effective date of change
For purposes of subsections (a) and (b)—
(1) if the rate changes for taxable years "beginning after" or "ending after" a certain date, the following day shall be considered the effective date of the change; and
(2) if a rate changes for taxable years "beginning on or after" a certain date, that date shall be considered the effective date of the change.
(d) Section not to apply to inflation adjustments
This section shall not apply to any change in rates under subsection (f) of section 1 (relating to adjustments in tax tables so that inflation will not result in tax increases).
(e) References to highest rate
If the change referred to in subsection (a) involves a change in the highest rate of tax imposed by section 1 or 11(b), any reference in this chapter to such highest rate (other than in a provision imposing a tax by reference to such rate) shall be treated as a reference to the weighted average of the highest rates before and after the change determined on the basis of the respective portions of the taxable year before the date of the change and on or after the date of the change.
(f) Rate reductions enacted by Economic Growth and Tax Relief Reconciliation Act of 2001
This section shall not apply to any change in rates under subsection (i) of section 1 (relating to rate reductions after 2000).
(Aug. 16, 1954, ch. 736, 68A Stat. 12, §21; Pub. L. 88–272, title I, §132, Feb. 26, 1964, 78 Stat. 30; Pub. L. 91–172, title VIII, §803(e), Dec. 30, 1969, 83 Stat. 685; Pub. L. 92–178, title II, §205, Dec. 10, 1971, 85 Stat. 511; Pub. L. 94–12, title III, §305(b)(2), Mar. 29, 1975, 89 Stat. 45; Pub. L. 94–164, §4(d)(2), Dec. 23, 1975, 89 Stat. 975; Pub. L. 94–455, title IX, §901(c)(2), Oct. 4, 1976, 90 Stat. 1607; Pub. L. 95–30, title I, §101(d)(2), May 23, 1977, 91 Stat. 133; Pub. L. 95–600, title I, §106, Nov. 6, 1978, 92 Stat. 2776; Pub. L. 97–34, title I, §101(d)(3), Aug. 13, 1981, 95 Stat. 184; renumbered §15, Pub. L. 98–369, div. A, title IV, §474(b)(1), July 18, 1984, 98 Stat. 830; Pub. L. 99–514, title I, §101(b), Oct. 22, 1986, 100 Stat. 2099; Pub. L. 100–647, title I, §1006(a), Nov. 10, 1988, 102 Stat. 3393; Pub. L. 107–16, title I, §101(c)(3), June 7, 2001, 115 Stat. 43.)
2001—Subsec. (f). Pub. L. 107–16, §101(c)(3), added subsec. (f).
1988—Subsec. (e). Pub. L. 100–647 added subsec. (e).
1986—Subsec. (d). Pub. L. 99–514 amended subsec. (d) generally, substituting "apply to inflation adjustments" for "apply to section 1 rate changes made by Economic Recovery Tax Act of 1981" in heading and struck out "section 1 attributable to the amendments made by section 101 of the Economic Tax Act of 1981 or" before "subsection (f)" in text.
1984—Pub. L. 98–369 renumbered section 21 of this title as this section.
1981—Subsec. (d). Pub. L. 97–34 substituted provisions that this section shall not apply to any change in rates under section 1 attributable to the amendments made by section 101 of the Economic Recovery Tax Act of 1981 or subsec. (f) of section 1 for provisions that had related to the changes made by section 303(b) of the Tax Reduction Act of 1975 in the surtax exemption.
Subsecs. (e), (f). Pub. L. 97–34 struck out subsecs. (e) and (f) which had related, respectively, to changes made by the Tax Reduction and Simplification Act of 1977 and to changes made by Revenue Act of 1978.
1978—Subsec. (f). Pub. L. 95–600 added subsec. (f).
1977—Subsec. (d). Pub. L. 95–30, §101(d)(2)(A), (B), redesignated subsec. (f) as (d). Former subsec. (d), which directed that, in applying subsec. (a) to a taxable year of an individual which was not a calendar year, each change made by the Tax Reform Act of 1969 in part I or in the application of part IV or V of subchapter B for purposes of the determination of taxable income should be treated as a change in a rate of tax, was struck out.
Subsec. (e). Pub. L. 95–30, §101(d)(2)(A), (C), added subsec. (e). Former subsec. (e), which directed that, in applying subsec. (a) to a taxable year of an individual which was not a calendar year, each change made by the Revenue Act of 1971 in section 141 (relating to the standard deduction) and section 151 (relating to personal exemptions) should be treated as a change in a rate of tax, was struck out.
Subsec. (f). Pub. L. 95–30, §101(d)(2)(B), redesignated subsec. (f) as (d).
1976—Subsec. (f). Pub. L. 94–455 substituted "in the surtax exemption and any change under section 11(d) in the surtax exemption" for "and the change made by section 3(c) of the Revenue Adjustment Act of 1975 in section 11(d) (relating to corporate surtax exemption)".
1975—Subsec. (f). Pub. L. 94–164 inserted reference to change made by section 3(c) of the Revenue Adjustment Act of 1975.
Pub. L. 94–12 added subsec. (f).
1971—Subsec. (e). Pub. L. 92–178 added subsec. (e).
1969—Subsec. (d). Pub. L. 91–172 substituted provisions covering changes made by the Tax Reform Act of 1969 in case of individuals for provisions covering changes made by Revenue Act of 1964.
1964—Subsec. (d). Pub. L. 88–272 amended subsection generally by substituting provisions relating to changes made by the Revenue Act of 1964, for provisions relating to taxable years beginning before Jan. 1, 1954, and ending after Dec. 31, 1953.
Amendment by Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2000, see section 101(d)(1) of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.
Amendment by Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1981, see section 101(f)(1) of Pub. L. 97–34, set out as a note under section 1 of this title.
Amendment by Pub. L. 94–455 applicable with respect to taxable years ending after Dec. 31, 1975, see section 901(d) of Pub. L. 94–455, set out as a note under section 11 of this title.
Amendment by Pub. L. 94–164 applicable to taxable years beginning after Dec. 31, 1975, see section 4(e) of Pub. L. 94–164, set out as an Effective and Termination Dates of 1975 Amendments note under section 11 of this title.
Pub. L. 88–272, title I, §132, Feb. 26, 1964, 78 Stat. 30, provided that the amendment made by that section is effective with respect to taxable years ending after Dec. 31, 1963.
Coordination of 2017 Amendment With Section 15
This section not to apply to any change in a rate of tax by reason of section 1(j) of this title, as added by Pub. L. 115–97, see section 1(j)(6) of this title.
Pub. L. 105–34, title I, §1(c), Aug. 5, 1997, 111 Stat. 788, provided that: "No amendment made by this Act [see Tables for classification] shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986."
Pub. L. 103–66, title XIII, §13001(c), Aug. 10, 1993, 107 Stat. 416, provided that: "Except in the case of the amendments made by section 13221 [amending sections 11, 852, 1201, and 1445 of this title] (relating to corporate rate increase), no amendment made by this chapter [chapter 1 (§§13001–13444) of title XIII of Pub. L. 103–66, see Tables for classification] shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986."
Pub. L. 101–508, title XI, §11001(c), Nov. 5, 1990, 104 Stat. 1388–400, provided that: "Except as otherwise expressly provided in this title, no amendment made by this title [see Tables for classification] shall be treated as a change in a rate of tax for purposes of section 15 of the Internal Revenue Code of 1986."
Pub. L. 100–203, title X, §10000(c), Dec. 22, 1987, 101 Stat. 1330–382, provided that: "No amendment made by this title [see Tables for classification] shall be treated as a change in a rate of tax for purposes [of] section 15 of the Internal Revenue Code of 1986."
Pub. L. 99–514, §3(b), Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general.—Except as provided in paragraph (2), for purposes of section 15 of the Internal Revenue Code of 1986, no amendment or repeal made by this Act [see Tables for classification] shall be treated as a change in the rate of a tax imposed by chapter 1 of such Code.
"(2) Exception.—Paragraph (1) shall not apply to the amendment made by section 601 [amending section 11 of this title] (relating to corporate rate reductions)."
PART IV—CREDITS AGAINST TAX
Subpart
Nonrefundable personal credits.
Other credits.
Refundable credits.
Business-related credits.
Rules for computing investment credit.
Rules for computing work opportunity credit.
Credit against regular tax for prior year minimum tax liability.1
[H to J.
2017—Pub. L. 115–97, title I, §13404(a), Dec. 22, 2017, 131 Stat. 2138, struck out items for subparts H "Nonrefundable credit to holders of clean renewable energy bonds", I "Qualified tax credit bonds", and J "Build America bonds".
2009—Pub. L. 111–5, div. B, title I, §1531(c)(6), Feb. 17, 2009, 123 Stat. 360, added item for subpart J.
2008—Pub. L. 110–234, title XV, §15316(c)(5), May 22, 2008, 122 Stat. 1511, and Pub. L. 110–246, title XV, §15316(c)(5), June 18, 2008, 122 Stat. 2273, made identical amendments, adding items for subparts H and I and striking out item for former subpart H "Nonrefundable credit to holders of certain bonds". The amendment by Pub. L. 110–234 was repealed by Pub. L. 110–246, §4(a), June 18, 2008, 122 Stat. 1664.
2005—Pub. L. 109–58, title XIII, §1303(c)(1), Aug. 8, 2005, 119 Stat. 996, added item for subpart H.
1996—Pub. L. 104–188, title I, §§1201(e)(3), 1601(b)(2)(F)(ii), Aug. 20, 1996, 110 Stat. 1772, 1833, substituted "Other credits" for "Foreign tax credit, etc." in item for subpart B and "work opportunity credit" for "targeted jobs credit" in item for subpart F.
1990—Pub. L. 101–508, title XI, §11813(b)(26), Nov. 5, 1990, 104 Stat. 1388–555, substituted "Rules for computing investment credit" for "Rules for computing credit for investment in certain depreciable property" in item for subpart E.
1984—Pub. L. 98–369, div. A, title IV, §§471(a), 474(n)(3), July 18, 1984, 98 Stat. 825, 834, substituted "Nonrefundable personal credits" for "Credits allowable" in item for subpart A, "Foreign tax credit, etc" for "Rules for computing credit for investment in certain depreciable property" in item for subpart B, "Refundable credits" for "Rules for computing credit for expense of work incentive programs" in item for subpart C, and "Business-related credits" for "Rules for computing credit for employment of certain new employees" in item for subpart D, and added items for subparts E and F.
1977—Pub. L. 95–30, title II, §202(d)(1)(B), May 23, 1977, 91 Stat. 147, added subpart D.
1971—Pub. L. 92–178, title VI, §601(c)(1), Dec. 10, 1971, 85 Stat. 557, added subpart C.
1 Editorially supplied. Subpart G of part IV added by Pub. L. 99–514 without corresponding amendment of part analysis.
Subpart A—Nonrefundable Personal Credits
Expenses for household and dependent care services necessary for gainful employment.
Credit for the elderly and the permanently and totally disabled.
Adoption expenses.
Child tax credit.
Interest on certain home mortgages.
25A.
American Opportunity and Lifetime Learning credits.
25B.
Elective deferrals and IRA contributions by certain individuals.
25C.
Nonbusiness energy property.
25D.
Residential energy efficient property.
Limitation based on tax liability; definition of tax liability.
2018—Pub. L. 115–141, div. U, title I, §101(l)(10), Mar. 23, 2018, 132 Stat. 1165, substituted "American Opportunity and Lifetime Learning credits" for "Hope and Lifetime Learning credits" in item 25A.
2010—Pub. L. 111–148, title X, §10909(b)(2)(O), (c), Mar. 23, 2010, 124 Stat. 1023, as amended by Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298, temporarily struck out item 23 "Adoption expenses". See Effective and Termination Dates of 2010 Amendment note set out under section 1 of this title.
2005—Pub. L. 109–58, title XIII, §§1333(b)(2), 1335(b)(5), Aug. 8, 2005, 119 Stat. 1030, 1036, added items 25C and 25D.
2001—Pub. L. 107–16, title VI, §618(c), June 7, 2001, 115 Stat. 108, added item 25B.
1998—Pub. L. 105–206, title VI, §6004(a)(1), July 22, 1998, 112 Stat. 792, substituted "Hope and Lifetime Learning credits" for "Higher education tuition and related expenses" in item 25A.
1997—Pub. L. 105–34, title I, §101(d)(3), title II, §201(e), Aug. 5, 1997, 111 Stat. 799, 806, added items 24 and 25A.
1996—Pub. L. 104–188, title I, §1807(c)(6), Aug. 20, 1996, 110 Stat. 1902, added item 23.
1990—Pub. L. 101–508, title XI, §11801(b)(1), Nov. 5, 1990, 104 Stat. 1388–522, struck out item 23 "Residential energy credit".
1986—Pub. L. 99–514, title I, §112(b)(5), Oct. 22, 1986, 100 Stat. 2109, struck out item 24 "Contributions to candidates for public office".
1984—Pub. L. 98–369, div. A, title IV, §§471(b), 612(f), July 18, 1984, 98 Stat. 826, 913, substituted "Nonrefundable Personal Credits" for "Credits Allowable" as subpart A heading, struck out analysis of sections 31 through 45 formerly comprising subpart A, and inserted a new analysis of sections consisting of items 21 (formerly 44A), 22 (formerly 37), 23 (formerly 44C), 24 (formerly 41), and 25 and 26 (newly enacted).
1983—Pub. L. 98–67 repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
Pub. L. 98–21, title I, §122(c)(7), Apr. 20, 1983, 97 Stat. 87, inserted "and the permanently and totally disabled" to item 37.
Pub. L. 97–424, title V, §515(b)(6)(D), Jan. 6, 1983, 96 Stat. 2181, substituted "and special fuels" for ", special fuels, and lubricating oil" after "gasoline" in item 39.
Pub. L. 97–414, §4(c)(1), Jan. 4, 1983, 96 Stat. 2056, added item 44H.
1982—Pub. L. 97–248, title III, §§307(b)(3), 308(a), Sept. 3, 1982, 96 Stat. 590, 591, provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, item 31 is amended to read "Tax withheld on wages, interest, dividends, and patronage dividends". Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
1981—Pub. L. 97–34, title II, §221(c)(2), title III, §331(e)(2), Aug. 13, 1981, 95 Stat. 247, 295, added items 44F and 44G.
1980—Pub. L. 96–223, title II, §§231(b)(1), 232(b)(3)(B), Apr. 2, 1980, 94 Stat. 272, 276, added items 44D and 44E.
1978—Pub. L. 95–618, title I, §101(b)(1), Nov. 9, 1978, 92 Stat. 3179, added item 44C.
1977—Pub. L. 95–30, title I, §101(e)(1), title II, §202(d)(1)(A), May 23, 1977, 91 Stat. 134, 147, added item 44B and struck out item 36 "Credit not allowed to individuals taking standard deduction".
1976—Pub. L. 94–455, title IV, §401(a)(2)(D), title V, §§501(c)(2), 503(b)(5), 504(a)(2), title XIX, §1901(b)(1)(Z), Oct. 4, 1976, 90 Stat. 1555, 1559, 1562, 1565, 1792, substituted in item 42 "General tax credit" for "Taxable income credit", struck out in item 36 "pay optional tax or", inserted in item 33 "possession tax credit", substituted in item 37 "Credit of the elderly" for "Retirement income", added item 44A, and struck out item 35 "Partially tax-exempt interest received by individuals".
1975—Pub. L. 94–164, §3(a)(2), Dec. 23, 1975, 89 Stat. 973, substituted "Taxable income credit" for "Credit for personal exemptions" in item 42.
Pub. L. 94–12, title II, §§203(b)(1), 204(c), 208(d)(1), Mar. 29, 1975, 89 Stat. 30, 32, 35, renumbered item 42 as 45 and added item 42 applicable to taxable years ending after Dec. 31, 1974, but to cease to apply to taxable years ending after Dec. 31, 1975, item 43 applicable to taxable years beginning after Dec. 31, 1974, but before Jan. 1, 1976, and item 44.
1971—Pub. L. 92–178, title VI, §601(c)(2), Dec. 10, 1971, 85 Stat. 557, added items 40 and 41, and redesignated former item 40 as 42.
1970—Pub. L. 91–258, title II, §207(d)(10), May 21, 1970, 84 Stat. 249, inserted ", special fuels," after "gasoline" in item 39.
1965—Pub. L. 89–44, title VIII, §809(d)(1), June 21, 1965, 79 Stat. 167, added item 39 and redesignated former item 39 as 40.
1964—Pub. L. 88–272, title II, §201(d)(1), Feb. 26, 1964, 78 Stat. 32, struck out item 34.
1962—Pub. L. 87–834, §2(g)(1), (2), Oct. 16, 1962, 76 Stat. 972, 973, added headings of subparts A and B and item 38, and redesignated former item 38 as 39.
§21. Expenses for household and dependent care services necessary for gainful employment
(a) Allowance of credit
In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the applicable percentage of the employment-related expenses (as defined in subsection (b)(2)) paid by such individual during the taxable year.
(2) Applicable percentage defined
For purposes of paragraph (1), the term "applicable percentage" means 35 percent reduced (but not below 20 percent) by 1 percentage point for each $2,000 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds $15,000.
(b) Definitions of qualifying individual and employment-related expenses
For purposes of this section—
(1) Qualifying individual
The term "qualifying individual" means—
(A) a dependent of the taxpayer (as defined in section 152(a)(1)) who has not attained age 13,
(B) a dependent of the taxpayer (as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B)) who is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year, or
(C) the spouse of the taxpayer, if the spouse is physically or mentally incapable of caring for himself or herself and who has the same principal place of abode as the taxpayer for more than one-half of such taxable year.
(2) Employment-related expenses
The term "employment-related expenses" means amounts paid for the following expenses, but only if such expenses are incurred to enable the taxpayer to be gainfully employed for any period for which there are 1 or more qualifying individuals with respect to the taxpayer:
(i) expenses for household services, and
(ii) expenses for the care of a qualifying individual.
Such term shall not include any amount paid for services outside the taxpayer's household at a camp where the qualifying individual stays overnight.
(B) Exception
Employment-related expenses described in subparagraph (A) which are incurred for services outside the taxpayer's household shall be taken into account only if incurred for the care of—
(i) a qualifying individual described in paragraph (1)(A), or
(ii) a qualifying individual (not described in paragraph (1)(A)) who regularly spends at least 8 hours each day in the taxpayer's household.
(C) Dependent care centers
Employment-related expenses described in subparagraph (A) which are incurred for services provided outside the taxpayer's household by a dependent care center (as defined in subparagraph (D)) shall be taken into account only if—
(i) such center complies with all applicable laws and regulations of a State or unit of local government, and
(ii) the requirements of subparagraph (B) are met.
(D) Dependent care center defined
For purposes of this paragraph, the term "dependent care center" means any facility which—
(i) provides care for more than six individuals (other than individuals who reside at the facility), and
(ii) receives a fee, payment, or grant for providing services for any of the individuals (regardless of whether such facility is operated for profit).
(c) Dollar limit on amount creditable
The amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed—
(1) $3,000 if there is 1 qualifying individual with respect to the taxpayer for such taxable year, or
(2) $6,000 if there are 2 or more qualifying individuals with respect to the taxpayer for such taxable year.
The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year.
(d) Earned income limitation
Except as otherwise provided in this subsection, the amount of the employment-related expenses incurred during any taxable year which may be taken into account under subsection (a) shall not exceed—
(A) in the case of an individual who is not married at the close of such year, such individual's earned income for such year, or
(B) in the case of an individual who is married at the close of such year, the lesser of such individual's earned income or the earned income of his spouse for such year.
(2) Special rule for spouse who is a student or incapable of caring for himself
In the case of a spouse who is a student or a qualifying individual described in subsection (b)(1)(C), for purposes of paragraph (1), such spouse shall be deemed for each month during which such spouse is a full-time student at an educational institution, or is such a qualifying individual, to be gainfully employed and to have earned income of not less than—
(A) $250 if subsection (c)(1) applies for the taxable year, or
(B) $500 if subsection (c)(2) applies for the taxable year.
In the case of any husband and wife, this paragraph shall apply with respect to only one spouse for any one month.
(e) Special rules
(1) Place of abode
An individual shall not be treated as having the same principal place of abode of the taxpayer if at any time during the taxable year of the taxpayer the relationship between the individual and the taxpayer is in violation of local law.
(2) Married couples must file joint return
If the taxpayer is married at the close of the taxable year, the credit shall be allowed under subsection (a) only if the taxpayer and his spouse file a joint return for the taxable year.
(3) Marital status
An individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(4) Certain married individuals living apart
(A) an individual who is married and who files a separate return—
(i) maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a qualifying individual, and
(ii) furnishes over half of the cost of maintaining such household during the taxable year, and
(B) during the last 6 months of such taxable year such individual's spouse is not a member of such household,
such individual shall not be considered as married.
(5) Special dependency test in case of divorced parents, etc.
(A) section 152(e) applies to any child with respect to any calendar year, and
(B) such child is under the age of 13 or is physically or mentally incapable of caring for himself,
in the case of any taxable year beginning in such calendar year, such child shall be treated as a qualifying individual described in subparagraph (A) or (B) of subsection (b)(1) (whichever is appropriate) with respect to the custodial parent (as defined in section 152(e)(4)(A)), and shall not be treated as a qualifying individual with respect to the noncustodial parent.
(6) Payments to related individuals
No credit shall be allowed under subsection (a) for any amount paid by the taxpayer to an individual—
(A) with respect to whom, for the taxable year, a deduction under section 151(c) (relating to deduction for personal exemptions for dependents) is allowable either to the taxpayer or his spouse, or
(B) who is a child of the taxpayer (within the meaning of section 152(f)(1)) who has not attained the age of 19 at the close of the taxable year.
For purposes of this paragraph, the term "taxable year" means the taxable year of the taxpayer in which the service is performed.
(7) Student
The term "student" means an individual who during each of 5 calendar months during the taxable year is a full-time student at an educational organization.
(8) Educational organization
The term "educational organization" means an educational organization described in section 170(b)(1)(A)(ii).
(9) Identifying information required with respect to service provider
No credit shall be allowed under subsection (a) for any amount paid to any person unless—
(A) the name, address, and taxpayer identification number of such person are included on the return claiming the credit, or
(B) if such person is an organization described in section 501(c)(3) and exempt from tax under section 501(a), the name and address of such person are included on the return claiming the credit.
In the case of a failure to provide the information required under the preceding sentence, the preceding sentence shall not apply if it is shown that the taxpayer exercised due diligence in attempting to provide the information so required.
(10) Identifying information required with respect to qualifying individuals
No credit shall be allowed under this section with respect to any qualifying individual unless the TIN of such individual is included on the return claiming the credit.
(f) Regulations
The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this section.
(Added Pub. L. 94–455, title V, §504(a)(1), Oct. 4, 1976, 90 Stat. 1563, §44A; amended Pub. L. 95–600, title I, §121(a), Nov. 6, 1978, 92 Stat. 2779; Pub. L. 97–34, title I §124 (a)–(d), Aug. 13, 1981, 95 Stat. 197, 198; Pub. L. 98–21, title I, §122(c)(1), Apr. 20, 1983, 97 Stat. 87; renumbered §21 and amended Pub. L. 98–369, div. A, title IV, §§423(c)(4), 471(c), 474(c), July 18, 1984, 98 Stat. 801, 826, 830; Pub. L. 99–514, title I, §104(b)(1), Oct. 22, 1986, 100 Stat. 2104; Pub. L. 100–203, title X, §10101(a), Dec. 22, 1987, 101 Stat. 1330–384; Pub. L. 100–485, title VII, §703(a)–(c)(1), Oct. 13, 1988, 102 Stat. 2426, 2427; Pub. L. 104–188, title I, §1615(b), Aug. 20, 1996, 110 Stat. 1853; Pub. L. 107–16, title II, §204(a), (b), June 7, 2001, 115 Stat. 49; Pub. L. 107–147, title IV, §418(b), Mar. 9, 2002, 116 Stat. 57; Pub. L. 108–311, title II, §§203, 207(2), (3), Oct. 4, 2004, 118 Stat. 1175, 1177; Pub. L. 109–135, title IV, §404(b), Dec. 21, 2005, 119 Stat. 2634; Pub. L. 110–172, §11(a)(1), Dec. 29, 2007, 121 Stat. 2484.)
Prior Provisions
A prior section 21 was renumbered section 15 of this title.
2007—Subsec. (e)(5). Pub. L. 110–172 substituted "section 152(e)(4)(A)" for "section 152(e)(3)(A)" in concluding provisions.
2005—Subsec. (b)(1)(B). Pub. L. 109–135 inserted "(as defined in section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B))" after "dependent of the taxpayer".
2004—Subsec. (a)(1). Pub. L. 108–311, §203(a), substituted "In the case of an individual for which there are 1 or more qualifying individuals (as defined in subsection (b)(1)) with respect to such individual" for "In the case of an individual who maintains a household which includes as a member one or more qualifying individuals (as defined in subsection (b)(1))".
Subsec. (b)(1). Pub. L. 108–311, §203(b), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The term 'qualifying individual' means—
"(A) a dependent of the taxpayer who is under the age of 13 and with respect to whom the taxpayer is entitled to a deduction under section 151(c),
"(B) a dependent of the taxpayer who is physically or mentally incapable of caring for himself, or
"(C) the spouse of the taxpayer, if he is physically or mentally incapable of caring for himself."
Subsec. (e)(1). Pub. L. 108–311, §203(c), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "An individual shall be treated as maintaining a household for any period only if over half the cost of maintaining the household for such period is furnished by such individual (or, if such individual is married during such period, is furnished by such individual and his spouse)."
Subsec. (e)(5). Pub. L. 108–311, §207(2), struck out "paragraph (2) or (4) of" before "section 152(e)" in subpar. (A) and substituted "as defined in section 152(e)(3)(A)" for "within the meaning of section 152(e)(1)" in concluding provisions.
Subsec. (e)(6)(B). Pub. L. 108–311, §207(3), substituted "section 152(f)(1)" for "section 151(c)(3)".
2002—Subsec. (d)(2)(A). Pub. L. 107–147, §418(b)(1), substituted "$250" for "$200".
Subsec. (d)(2)(B). Pub. L. 107–147, §418(b)(2), substituted "$500" for "$400".
2001—Subsec. (a)(2). Pub. L. 107–16, §204(b), substituted "35 percent" for "30 percent" and "$15,000" for "$10,000".
Subsec. (c)(1). Pub. L. 107–16, §204(a)(1), substituted "$3,000" for "$2,400".
1996—Subsec. (e)(10). Pub. L. 104–188 added par. (10).
1988—Subsec. (b)(1)(A). Pub. L. 100–485, §703(a), substituted "age of 13" for "age of 15".
Subsec. (c). Pub. L. 100–485, §703(b), inserted at end: "The amount determined under paragraph (1) or (2) (whichever is applicable) shall be reduced by the aggregate amount excludable from gross income under section 129 for the taxable year."
Subsec. (e)(5)(B). Pub. L. 100–485, §703(a), substituted "age of 13" for "age of 15".
Subsec. (e)(9). Pub. L. 100–485, §703(c)(1), added par. (9).
1987—Subsec. (b)(2)(A). Pub. L. 100–203 inserted at end "Such term shall not include any amount paid for services outside the taxpayer's household at a camp where the qualifying individual stays overnight."
1986—Subsecs. (b)(1)(A), (e)(6)(A). Pub. L. 99–514, §104(b)(1)(A), substituted "section 151(c)" for "section 151(e)".
Subsec. (e)(6)(B). Pub. L. 99–514, §104(b)(1)(B), substituted "section 151(c)(3)" for "section 151(e)(3)".
1984—Pub. L. 98–369, §471(c), renumbered section 44A of this title as this section.
Subsec. (a)(1). Pub. L. 98–369, §474(c)(2), (3), substituted "subsection (b)(1)" for "subsection (c)(1)" and "subsection (b)(2)" for "subsection (c)(2)".
Subsec. (b). Pub. L. 98–369, §474(c)(1), redesignated subsec. (c) as (b). Former subsec. (b), which provided that the credit allowed by subsec. (a) could not exceed the amount of the tax imposed by this chapter for the taxable year reduced by the sum of the credits allowable under sections 33, 37, 38, 40, 41, 42, and 44, was struck out.
Subsec. (c). Pub. L. 98–369, §474(c)(1), redesignated subsec. (d) as (c). Former subsec. (c) redesignated (b).
Subsec. (d). Pub. L. 98–369, §474(c)(1), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c).
Subsec. (d)(2). Pub. L. 98–369, §474(c)(4), substituted "subsection (b)(1)(C)" for "subsection (c)(1)(C)" in introductory provisions.
Subsec. (d)(2)(A). Pub. L. 98–369, §474(c)(5), substituted "subsection (c)(1)" for "subsection (d)(1)".
Subsec. (d)(2)(B). Pub. L. 98–369, §474(c)(6), substituted "subsection (c)(2)" for "subsection (d)(2).
Subsec. (e). Pub. L. 98–369, §474(c)(1), redesignated subsec. (f) as (e). Former subsec. (e) redesignated (d).
Subsec. (e)(5). Pub. L. 98–369, §474(c)(7), substituted "subsection (b)(1)" for "subsection (c)(1)" in provisions following subpar. (B).
Pub. L. 98–369, §423(c)(4), amended par. (5) generally, substituting subpars. (A) and (B) reading:
"(A) paragraph (2) or (4) of section 152(e) applies to any child with respect to any calendar year, and
"(B) such child is under the age of 15 or is physically or mentally incapable of caring for himself,"
for former provisions:
"(A) a child (as defined in section 151(e)(3)) who is under the age of 15 or who is physically or mentally incapable of caring for himself receives over half of his support during the calendar year from his parents who are divorced or legally separated under a decree of divorce or separate maintenance or who are separated under a written separation agreement, and
"(B) such child is in the custody of one or both of his parents for more than one-half of the calendar year."
and substituted in concluding text "(whichever is appropriate) with respect to the custodial parent (within the meaning of section 152(e)(1)), and shall not be treated as a qualifying individual with respect to the noncustodial parent" for ", as the case may be, with respect to that parent who has custody for a longer period during such calendar year than the other parent, and shall not be treated as being a qualifying individual with respect to such other parent."
Subsecs. (f), (g). Pub. L. 98–369, §474(c)(1), redesignated subsecs. (f) and (g) as (e) and (f), respectively.
1983—Subsec. (b)(2). Pub. L. 98–21 substituted "relating to credit for the elderly and the permanently and totally disabled" for "relating to credit for the elderly".
1981—Subsec. (a). Pub. L. 97–34, §124(a), designated existing provisions as par. (1), substituted "the applicable percentage" for "20 percent" in par. (1) as so designated, and added par. (2).
Subsec. (c)(2)(B). Pub. L. 97–34, §124(c), designated existing provisions as cl. (i) and added cl. (ii).
Subsec. (c)(2)(C), (D). Pub. L. 97–34, §124(d), added subpars. (C) and (D).
Subsec. (d)(1). Pub. L. 97–34, §124(b)(1)(A), substituted "$2,400" for "$2,000".
Subsec. (d)(2). Pub. L. 97–34, §124(b)(1)(B), substituted "$4,800" for "$4,000".
Subsec. (e)(2)(A). Pub. L. 97–34, §124(b)(2)(A), substituted "$200" for "$166".
Subsec. (e)(2)(B). Pub. L. 97–34, §124(b)(2)(B), substituted "$400" for "$333".
1978—Subsec. (f)(6). Pub. L. 95–600 substituted provision disallowing a credit for any amount paid by a taxpayer to an individual with respect to whom, for the taxable year, a deduction under section 151(e) is allowable either to the taxpayer or his spouse or who is a child of the taxpayer who has not attained the age of 19 at the close of the taxpayer year and defining "taxpayer year" for provision disallowing a credit for any amount paid by the taxpayer to an individual bearing a relationship described in section 152(a)(1) through (8), or a dependent described in section 152(a)(9), except that a credit was allowed for an amount paid by a taxpayer to an individual with respect to whom, for the taxable year of the taxpayer in which the service was performed, neither the taxpayer nor his spouse was entitled to a deduction under section 151(e), provided the service constituted employment within the meaning of section 3121(b).
Pub. L. 109–135, title IV, §404(d), Dec. 21, 2005, 119 Stat. 2634, provided that: "The amendments made by this section [amending this section and sections 152 and 223 of this title] shall take effect as if included in the provisions of the Working Families Tax Relief Act of 2004 [Pub. L. 108–311] to which they relate."
Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
Pub. L. 107–147, title IV, §418(c), Mar. 9, 2002, 116 Stat. 58, provided that: "The amendments made by this section [amending this section and sections 23 and 137 of this title] shall take effect as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16] to which they relate."
Pub. L. 107–16, title II, §204(c), June 7, 2001, 115 Stat. 50, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 104–188, title I, §1615(d), Aug. 20, 1996, 110 Stat. 1853, provided that:
"(1) In general.—The amendments made by this section [amending this section and sections 151, 6109, 6213, and 6724 of this title] shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act [Aug. 20, 1996].
"(2) Special rule for 1995 and 1996.—In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the amendments made by this section to provide a taxpayer identification number for a child who is born after October 31, 1995, in the case of a taxable year beginning in 1995 or November 30, 1996, in the case of a taxable year beginning in 1996."
Pub. L. 100–485, title VII, §703(d), Oct. 13, 1988, 102 Stat. 2427, provided that: "The amendments made by this section [amending this section and sections 129 and 6109 of this title] shall apply to taxable years beginning after December 31, 1988."
Pub. L. 100–203, title X, §10101(b), Dec. 22, 1987, 101 Stat. 1330–384, as amended by Pub. L. 100–647, title II, §2004(a), Nov. 10, 1988, 102 Stat. 3598, provided that:
"(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to expenses paid in taxable years beginning after December 31, 1987.
"(2) Special rule for cafeteria plans.—For purposes of section 125 of the Internal Revenue Code of 1986, a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before January 1, 1988, to receive reimbursement under the plan for dependent care assistance for periods after December 31, 1987, and such assistance included reimbursement for expenses at a camp where the dependent stays overnight."
Amendment by section 423(c)(4) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1984, see section 423(d) of Pub. L. 98–369, set out as a note under section 2 of this title.
Pub. L. 98–369, title IV, §475(a), July 18, 1984, 98 Stat. 847, provided that: "The amendments made by this title [probably means subtitle F (§§471–475) of title IV of Pub. L. 98–369, which enacted sections 25, 38, and 39 of this title, amended this section and sections 12, 15, 22 to 24, 27 to 35, 37, 39 to 41, 44A, 44C to 44H, 45 to 48, 51, 52, 55, 56, 86, 87, 103, 108, 129, 168, 196, 213, 280C, 381, 383, 401, 404, 409, 441, 527, 642, 691, 874, 882, 901, 904, 936, 1016, 1033, 1351, 1366, 1374, 1375, 1441, 1442, 1451, 3507, 6013, 6096, 6201, 6211, 6213, 6362, 6401, 6411, 6420, 6421, 6427, 6501, 6511, 7701, 7871, 9502, and 9503 of this title, repealed sections 38, 40, 44, 44B, 50A, 50B, and 53 of this title, and enacted provisions set out as notes under sections 30, 33, 46, and 48 of this title] shall apply to taxable years beginning after December 31, 1983, and to carrybacks from such years."
Amendment by Pub. L. 98–21 applicable to taxable years beginning after Dec. 31, 1983, except that if an individual's annuity starting date was deferred under section 105(d)(6) of this title as in effect on the day before Apr. 20, 1983, such deferral shall end on the first day of such individual's first taxable year beginning after Dec. 31, 1983, see section 122(d) of Pub. L. 98–21, set out as a note under section 22 of this title.
Pub. L. 97–34, title I, §124(f), Aug. 13, 1981, 95 Stat. 201, provided that:
"(1) Except as provided in paragraph (2), the amendments made by this section [amending this section and enacting section 129 of this title] shall apply to taxable years beginning after December 31, 1981.
"(2) The amendments made by subsection (e)(2) [amending sections 3121, 3306, and 3401 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply to remuneration paid after December 31, 1981."
Pub. L. 95–600, title I, §121(b), Nov. 6, 1978, 92 Stat. 2779, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1978."
Section applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 3 of this title.
Program To Increase Public Awareness
Pub. L. 101–508, title XI, §11114, Nov. 5, 1990, 104 Stat. 1388–414, provided that: "Not later than the first calendar year following the date of the enactment of this subtitle [Nov. 5, 1990], the Secretary of the Treasury, or the Secretary's delegate, shall establish a taxpayer awareness program to inform the taxpaying public of the availability of the credit for dependent care allowed under section 21 of the Internal Revenue Code of 1986 and the earned income credit and child health insurance under section 32 of such Code. Such public awareness program shall be designed to assure that individuals who may be eligible are informed of the availability of such credit and filing procedures. The Secretary shall use appropriate means of communication to carry out the provisions of this section."
§22. Credit for the elderly and the permanently and totally disabled
In the case of a qualified individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 15 percent of such individual's section 22 amount for such taxable year.
(b) Qualified individual
For purposes of this section, the term "qualified individual" means any individual—
(1) who has attained age 65 before the close of the taxable year, or
(2) who retired on disability before the close of the taxable year and who, when he retired, was permanently and totally disabled.
(c) Section 22 amount
An individual's section 22 amount for the taxable year shall be the applicable initial amount determined under paragraph (2), reduced as provided in paragraph (3) and in subsection (d).
(2) Initial amount
Except as provided in subparagraph (B), the initial amount shall be—
(i) $5,000 in the case of a single individual, or a joint return where only one spouse is a qualified individual,
(ii) $7,500 in the case of a joint return where both spouses are qualified individuals, or
(iii) $3,750 in the case of a married individual filing a separate return.
(B) Limitation in case of individuals who have not attained age 65
In the case of a qualified individual who has not attained age 65 before the close of the taxable year, except as provided in clause (ii), the initial amount shall not exceed the disability income for the taxable year.
(ii) Special rules in case of joint return
In the case of a joint return where both spouses are qualified individuals and at least one spouse has not attained age 65 before the close of the taxable year—
(I) if both spouses have not attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of such spouses' disability income, or
(II) if one spouse has attained age 65 before the close of the taxable year, the initial amount shall not exceed the sum of $5,000 plus the disability income for the taxable year of the spouse who has not attained age 65 before the close of the taxable year.
(iii) Disability income
For purposes of this subparagraph, the term "disability income" means the aggregate amount includable in the gross income of the individual for the taxable year under section 72 or 105(a) to the extent such amount constitutes wages (or payments in lieu of wages) for the period during which the individual is absent from work on account of permanent and total disability.
(3) Reduction
The reduction under this paragraph is an amount equal to the sum of the amounts received by the individual (or, in the case of a joint return, by either spouse) as a pension or annuity or as a disability benefit—
(i) which is excluded from gross income and payable under—
(I) title II of the Social Security Act,
(II) the Railroad Retirement Act of 1974, or
(III) a law administered by the Department of Veterans Affairs, or
(ii) which is excluded from gross income under any provision of law not contained in this title.
No reduction shall be made under clause (i)(III) for any amount described in section 104(a)(4).
(B) Treatment of certain workmen's compensation benefits
For purposes of subparagraph (A), any amount treated as a social security benefit under section 86(d)(3) shall be treated as a disability benefit received under title II of the Social Security Act.
(d) Adjusted gross income limitation
If the adjusted gross income of the taxpayer exceeds—
(1) $7,500 in the case of a single individual,
(2) $10,000 in the case of a joint return, or
(3) $5,000 in the case of a married individual filing a separate return,
the section 22 amount shall be reduced by one-half of the excess of the adjusted gross income over $7,500, $10,000, or $5,000, as the case may be.
(e) Definitions and special rules
(1) Married couple must file joint return
Except in the case of a husband and wife who live apart at all times during the taxable year, if the taxpayer is married at the close of the taxable year, the credit provided by this section shall be allowed only if the taxpayer and his spouse file a joint return for the taxable year.
Marital status shall be determined under section 7703.
(3) Permanent and total disability defined
An individual is permanently and totally disabled if he is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. An individual shall not be considered to be permanently and totally disabled unless he furnishes proof of the existence thereof in such form and manner, and at such times, as the Secretary may require.
(f) Nonresident alien ineligible for credit
No credit shall be allowed under this section to any nonresident alien.
(Aug. 16, 1954, ch. 736, 68A Stat. 15, §37; Aug. 9, 1955, ch. 659, §1, 69 Stat. 591; Jan. 28, 1956, ch. 17, §1, 70 Stat. 8; Pub. L. 87–792, §7(a), Oct. 10, 1962, 76 Stat. 828; Pub. L. 87–876, §1, Oct. 24, 1962, 76 Stat. 1199; Pub. L. 88–272, title I, §113(a), title II, §§201(d)(3), 202(a), Feb. 26, 1964, 78 Stat. 24, 32, 33; Pub. L. 93–406, title II, §2002(g)(1), Sept. 2, 1974, 88 Stat. 968; Pub. L. 94–455, title V, §503(a), title XIX, §1901(c)(1), Oct. 4, 1976, 90 Stat. 1559, 1803; Pub. L. 95–600, title VII, §§701(a)(1)–(3), 703(j)(11), Nov. 6, 1978, 92 Stat. 2897, 2942; Pub. L. 96–222, title I, §107(a)(1)(E)(i), Apr. 1, 1980, 94 Stat. 222; Pub. L. 97–34, title I, §111(b)(4), Aug. 13, 1981, 95 Stat. 194; Pub. L. 98–21, title I, §122(a), Apr. 20, 1983, 97 Stat. 85; renumbered §22 and amended Pub. L. 98–369, div. A, title IV, §§471(c), 474(d), July 18, 1984, 98 Stat. 826, 830; Pub. L. 99–514, title XIII, §1301(j)(8), Oct. 22, 1986, 100 Stat. 2658; Pub. L. 115–141, div. U, title IV, §401(a)(2)(A), Mar. 23, 2018, 132 Stat. 1184.)
The Social Security Act, referred to in subsec. (c)(3)(A)(i)(I), (B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Title II of the Social Security Act is classified generally to subchapter II (§401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
The Railroad Retirement Act of 1974, referred to in subsec. (c)(3)(A)(i)(II), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, §101, Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.
2018—Subsec. (c)(3)(A)(i)(III). Pub. L. 115–141 substituted "Department of Veterans Affairs" for "Veterans' Administration".
1986—Subsec. (e)(2). Pub. L. 99–514 substituted "section 7703" for "section 143".
1984—Pub. L. 98–369, §471(c), renumbered section 37 of this title as this section.
Subsec. (a). Pub. L. 98–369, §474(d)(1), substituted "section 22 amount" for "section 37 amount".
Subsec. (c). Pub. L. 98–369, §474(d)(2), substituted "Section 22 amount" for "Section 37 amount" in heading.
Subsec. (c)(1). Pub. L. 98–369, §474(d)(1), substituted "section 22 amount" for "section 37 amount".
Subsec. (d). Pub. L. 98–369, §474(d)(3), amended subsec. (d) generally, striking out heading "Limitations" and designation "(1)" before "Adjusted gross income limitation" thereby making existing par. (1) the entire subsec. (d), redesignating existing subpars. (A), (B), and (C) as pars. (1), (2), and (3), respectively, and striking out provisions, formerly comprising par. (2), which had limited the amount of the credit allowed by this section for the taxable year to the amount of the tax imposed by this chapter for such taxable year.
1983—Pub. L. 98–21 inserted reference to permanently and totally disabled in section catchline.
Subsec. (a). Pub. L. 98–21 amended subsec. (a) generally, substituting reference to a qualified individual for reference to an individual who has attained the age of 65 before the close of the taxable year.
Subsec. (b). Pub. L. 98–21 in amending section generally added subsec. (b). Former subsec. (b) redesignated (c).
Subsec. (c). Pub. L. 98–21 in amending section generally, redesignated former subsec. (b) as (c) and, in (c) as so redesignated, added par. (2) and struck out former (2), which had provided that the initial amount was $2,500 in the case of a single individual, $2,500 in the case of a joint return where only one spouse was eligible for the credit under subsection (a), $3,750 in the case of a joint return where both spouses were eligible for the credit under subsection (a), or $1,875 in the case of a married individual filing a separate return, redesignated existing provisions as par. (3)(A), inserted "benefit" after "disability" therein, struck out former subpars. (A) to (C), which had specified sources of amounts received under title II of the Social Security Act, under the Railroad Retirement Act of 1935 or 1937, or otherwise excluded from gross income, added cls. (i) and (ii), substituted provision that no reduction would be made under cl. (i)(III) for any amount described in section 104(a)(4) for provision that no reduction would be made under former par. (3) for any amount excluded from gross income under section 72 (relating to annuities), 101 (relating to life insurance proceeds), 104 (relating to compensation for injuries or sickness), 105 (relating to amounts received under accident and health plans), 120 (relating to amounts received under qualified group legal services plans), 402 (relating to taxability of beneficiary of employees' trust), 403 (relating to taxation of employee annuities), or 405 (relating to qualified bond purchase plans), and added subpar. (B). Former subsec. (c) redesignated (d).
Subsec. (d). Pub. L. 98–21 in amending section generally redesignated former subsec. (c) as (d). Former subsec. (d) redesignated (e).
Subsec. (e). Pub. L. 98–21 in amending section generally, redesignated former subsec. (d) as (e) and struck out provision that "joint return" meant the joint return of a husband and wife made under section 6013 and inserted provisions defining permanent and total disability. Former subsec. (e), which provided for an election of prior law with respect to public retirement system income, was struck out.
Subsec. (f). Pub. L. 98–21 reenacted subsec. (f) without change.
1981—Subsec. (e)(9)(B). Pub. L. 97–34 substituted "section 911(d)(2)" for "section 911(b)".
1978—Subsec. (e)(2). Pub. L. 95–600, §701(a)(1), inserted "(and whose gross income includes income described in paragraph (4)(B))" after "who has not attained age 65 before the close of the taxable year".
Subsec. (e)(4)(B). Pub. L. 95–600, §701(a)(2), (3)(B), as amended by Pub. L. 96–222, §107(a)(1)(E)(i), inserted "and who performed the services giving rise to the pension or annuity (or is the spouse of the individual who performed the services)" after "before the close of the taxable year" and substituted reference to paragraph (9)(A) for reference to paragraph (8)(A).
Subsec. (e)(5)(B). Pub. L. 95–600, §701(a)(3)(C), as amended by Pub. L. 96–222, §107(a)(1)(E)(i), substituted reference to paragraph (9)(A) for reference to paragraph (8)(A).
Subsec. (e)(8), (9). Pub. L. 95–600, §701(a)(3)(A), as amended by Pub. L. 96–222, §107(a)(1)(E)(i), added par. (8) and redesignated former par. (8) as (9).
1976—Pub. L. 94–455, §503(a), among other changes, substituted "Credits for the elderly" for "Retirement income" in section catchline and in text substituted provisions permitting taxpayers who have all types of income to be eligible for the tax credit for provisions permitting taxpayers who have only retirement income to be eligible for the tax credit, eliminated provisions requiring taxpayers to earn $600 for the previous ten years for tax credit eligibility and provisions relating variations in treatment of married couples, and inserted provisions broadening coverage of the tax credit relief to low and middle income taxpayers.
Pub. L. 94–455, §1901(c)(1), purported to amend subsec. (f) of this section by striking out "a Territory". The amendment could not be executed in view of the prior general amendment of this section by section 503(a) of Pub. L. 94–455. Section 1901(c)(1) was repealed by section 703(j)(11) of Pub. L. 95–600.
1974—Subsec. (c)(1)(E), (F). Pub. L. 93–406 inserted reference in subpar. (E) to retirement bonds described in section 409 and added subpar. (F).
1964—Subsec. (a). Pub. L. 88–272, §§113(a), 201(d)(3), substituted "an amount equal to 17 percent, in the case of a taxable year beginning in 1964, or 15 percent, in the case of a taxable year beginning after December 31, 1964, of the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d));" for "an amount equal to the amount received by such individual as retirement income (as defined in subsection (c) and as limited by subsection (d)), multiplied by the rate provided in section 1 for the first $2,000 of taxable income;", and struck out "section 34 (relating to credit for dividends received by individuals)", before "and section 35".
Subsecs. (i), (j). Pub. L. 88–272, §202(a), added subsec. (i) and redesignated former subsec. (i) as (j).
1962—Subsec. (c)(1). Pub. L. 87–792 inserted provisions in subpar. (A) requiring inclusion, in the case of an individual who is, or has been, an employee within the meaning of section 401(c)(1), distributions by a trust described in section 401(a) which is exempt from tax under section 501(a), and added subpar. (E).
Subsec. (d). Pub. L. 87–876 increased the limit on retirement income from $1,200 to $1,524, lowered the age requirement in par. (2)(A) from 65 to 62, and substituted provisions in par. (2)(B) which reduce the amount of retirement income for individuals who reach age 62, by one-half the amount of earned income in excess of $1,200 but not in excess of $1,700, and by the amount received over $1,700, for provisions which reduced such income by the amount earned over $1,200 by persons having reached age 65, and which defined income as in subsec. (g) of this section.
1956—Subsec. (d)(2). Act Jan. 28, 1956, reduced from 75 to 72 the age at which there will be no limitation on earned income and increased from $900 to $1,200 the amount that an individual over 65 can earn without reducing the $1,200 on which the retirement credit is computed.
1955—Subsec. (f). Act Aug. 9, 1955, extended the retirement income tax credit to members of the Armed Forces.
Amendment by Pub. L. 99–514 applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
Amendment by section 474(d) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.
Pub. L. 98–21, title I, §122(d), Apr. 20, 1983, 97 Stat. 87, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that:
"(1) In general.—The amendments made by this section [amending sections 37 [now 22], 41 [now 24], 44A [now 21], 46, 53, 85, 105, 128, 403, 415, 904, and 7871 of this title] shall apply to taxable years beginning after December 31, 1983.
"(2) Transitional rule.—If an individual's annuity starting date was deferred under section 105(d)(6) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as in effect on the day before the date of the enactment of this section [Apr. 20, 1983]), such deferral shall end on the first day of such individual's first taxable year beginning after December 31, 1983."
Amendment by Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.
Pub. L. 95–600, title VII, §701(a)(4), Nov. 6, 1978, 92 Stat. 2898, provided that:
"(A) The amendments made by paragraphs (1) and (2) [amending this section] shall apply to taxable years beginning after December 31, 1975.
"(B) The amendments made by paragraph (3) [amending this section] shall apply to taxable years beginning after December 31, 1977."
Amendment by Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94–455, set out as a note under section 3 of this title.
Amendment by Pub. L. 93–406 effective Jan. 1, 1974, see section 2002(i)(2) of Pub. L. 93–406, set out as an Effective Date note under section 4973 of this title.
Amendment by section 113(a) of Pub. L. 88–272, except for purposes of section 21 [now 15] of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88–272, set out as a note under section 1 of this title.
Pub. L. 88–272, title II, §201(e), Feb. 26, 1964, 78 Stat. 32, provided that: "The amendments made by subsection (a) [amending section 34 of this title] shall apply with respect to taxable years ending after December 31, 1963. The amendment made by subsection (b) [repealing section 34 of this title] shall apply with respect to taxable years ending after December 31, 1964. The amendment made by subsection (c) [amending section 116 of this title] shall apply with respect to taxable years beginning after December 31, 1963. The amendments made by subsection (d) [amending sections 35, 37 [now 22], 46, 116, 584, 642, 702, 854, 857, 871, 1375, and 6014 of this title] shall apply with respect to dividends received after December 31, 1964, in taxable years ending after such date".
Pub. L. 88–272, title II, §202(b), Feb. 26, 1964, 78 Stat. 33, provided that: "The amendments made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1963."
Pub. L. 87–876, §2, Oct. 24, 1962, 76 Stat. 1199, provided that: "The amendment made by the first section of this Act [amending this section] shall apply only to taxable years ending after the date of the enactment of this Act [Oct. 24, 1962]."
Pub. L. 87–792, §8, Oct. 10, 1962, 76 Stat. 831, provided that: "The amendments made by this Act [enacting sections 405 and 6047 of this title and amending sections 37 [now 22], 62, 72, 101, 104, 105, 172, 401 to 404, 503, 805, 1361, 2039, 2517, 3306, 3401 and 7207 of this title] shall apply to taxable years beginning after December 31, 1962."
Act Jan. 28, 1956, ch. 18, §2, 70 Stat. 9, provided that: "The amendment made by the first section of this Act [amending this section] shall apply only with respect to taxable years beginning after December 31, 1955."
Act Aug. 9, 1955, ch. 659, §2, 69 Stat. 591, provided that: "The amendment made by this Act [amending this section] shall be applicable to taxable years beginning after December 31, 1954."
Determination of Retirement Income Credit Under Provisions as They Existed Prior to Amendment by Pub. L. 94–455 Election
Pub. L. 95–30, title IV, §403, May 23, 1977, 91 Stat. 155, as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095, provided that: "A taxpayer may elect (at such time and in such manner as the Secretary of the Treasury or his delegate shall prescribe) to determine the amount of his credit under section 37 [now 22] of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] for his first taxable year beginning in 1976 under the provisions of such section as they existed before the amendment made by section 503 of the Tax Reform Act of 1976 [Pub. L. 94–455]."
§23. Adoption expenses
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer.
(2) Year credit allowed
The credit under paragraph (1) with respect to any expense shall be allowed—
(A) in the case of any expense paid or incurred before the taxable year in which such adoption becomes final, for the taxable year following the taxable year during which such expense is paid or incurred, and
(B) in the case of an expense paid or incurred during or after the taxable year in which such adoption becomes final, for the taxable year in which such expense is paid or incurred.
(3) $10,000 credit for adoption of child with special needs regardless of expenses
In the case of an adoption of a child with special needs which becomes final during a taxable year, the taxpayer shall be treated as having paid during such year qualified adoption expenses with respect to such adoption in an amount equal to the excess (if any) of $10,000 over the aggregate qualified adoption expenses actually paid or incurred by the taxpayer with respect to such adoption during such taxable year and all prior taxable years.
(b) Limitations
(1) Dollar limitation
The aggregate amount of qualified adoption expenses which may be taken into account under subsection (a) for all taxable years with respect to the adoption of a child by the taxpayer shall not exceed $10,000.
(2) Income limitation
The amount allowable as a credit under subsection (a) for any taxable year (determined without regard to subsection (c)) shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as—
(i) the amount (if any) by which the taxpayer's adjusted gross income exceeds $150,000, bears to
(ii) $40,000.
(B) Determination of adjusted gross income
For purposes of subparagraph (A), adjusted gross income shall be determined without regard to sections 911, 931, and 933.
(3) Denial of double benefit
No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter.
(B) Grants
No credit shall be allowed under subsection (a) for any expense to the extent that funds for such expense are received under any Federal, State, or local program.
(c) Carryforwards of unused credit
If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by section 26(a) for such taxable year reduced by the sum of the credits allowable under this subpart (other than this section and section 25D), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year.
(2) Limitation
No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis.
(d) Definitions
(1) Qualified adoption expenses
The term "qualified adoption expenses" means reasonable and necessary adoption fees, court costs, attorney fees, and other expenses—
(A) which are directly related to, and the principal purpose of which is for, the legal adoption of an eligible child by the taxpayer,
(B) which are not incurred in violation of State or Federal law or in carrying out any surrogate parenting arrangement,
(C) which are not expenses in connection with the adoption by an individual of a child who is the child of such individual's spouse, and
(D) which are not reimbursed under an employer program or otherwise.
(2) Eligible child
The term "eligible child" means any individual who—
(A) has not attained age 18, or
(B) is physically or mentally incapable of caring for himself.
(3) Child with special needs
The term "child with special needs" means any child if—
(A) a State has determined that the child cannot or should not be returned to the home of his parents,
(B) such State has determined that there exists with respect to the child a specific factor or condition (such as his ethnic background, age, or membership in a minority or sibling group, or the presence of factors such as medical conditions or physical, mental, or emotional handicaps) because of which it is reasonable to conclude that such child cannot be placed with adoptive parents without providing adoption assistance, and
(C) such child is a citizen or resident of the United States (as defined in section 217(h)(3)).
(e) Special rules for foreign adoptions
In the case of an adoption of a child who is not a citizen or resident of the United States (as defined in section 217(h)(3))—
(1) subsection (a) shall not apply to any qualified adoption expense with respect to such adoption unless such adoption becomes final, and
(2) any such expense which is paid or incurred before the taxable year in which such adoption becomes final shall be taken into account under this section as if such expense were paid or incurred during such year.
(f) Filing requirements
(1) Married couples must file joint returns
Rules similar to the rules of paragraphs (2), (3), and (4) of section 21(e) shall apply for purposes of this section.
(2) Taxpayer must include TIN
No credit shall be allowed under this section with respect to any eligible child unless the taxpayer includes (if known) the name, age, and TIN of such child on the return of tax for the taxable year.
(B) Other methods
The Secretary may, in lieu of the information referred to in subparagraph (A), require other information meeting the purposes of subparagraph (A), including identification of an agent assisting with the adoption.
(g) Basis adjustments
For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed.
(h) Adjustments for inflation
In the case of a taxable year beginning after December 31, 2002, each of the dollar amounts in subsection (a)(3) and paragraphs (1) and (2)(A)(i) of subsection (b) shall be increased by an amount equal to—
(1) such dollar amount, multiplied by
(2) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "calendar year 2001" for "calendar year 2016" in subparagraph (A)(ii) thereof.
If any amount as increased under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10.
(i) Regulations
The Secretary shall prescribe such regulations as may be appropriate to carry out this section and section 137, including regulations which treat unmarried individuals who pay or incur qualified adoption expenses with respect to the same child as 1 taxpayer for purposes of applying the dollar amounts in subsections (a)(3) and (b)(1) of this section and in section 137(b)(1).
(Added Pub. L. 104–188, title I, §1807(a), Aug. 20, 1996, 110 Stat. 1899, §23; amended Pub. L. 105–34, title XVI, §1601(h)(2)(A), (B), Aug. 5, 1997, 111 Stat. 1092; Pub. L. 105–206, title VI, §§6008(d)(6), 6018(f)(1), July 22, 1998, 112 Stat. 812, 823; Pub. L. 107–16, title II, §§201(b)(2)(E), 202(a)(1), (b)(1)(A), (2)(A), (c), (d)(1), (e)(1), (f)(1), (2)(A), June 7, 2001, 115 Stat. 46–49; Pub. L. 107–147, title IV, §§411(c)(1)(A)–(E), 418(a)(1), Mar. 9, 2002, 116 Stat. 45, 57; Pub. L. 109–58, title XIII, §1335(b)(1), Aug. 8, 2005, 119 Stat. 1036; Pub. L. 109–135, title IV, §402(i)(3)(A), (4), Dec. 21, 2005, 119 Stat. 2612, 2615; Pub. L. 110–343, div. B, title I, §106(e)(2)(A), Oct. 3, 2008, 122 Stat. 3817; renumbered §36C, amended, and renumbered §23, Pub. L. 111–148, title X, §10909(a)(1), (b)(1), (2)(I), (c), Mar. 23, 2010, 124 Stat. 1021, 1022, 1023; Pub. L. 111–312, title I, §101(b)(1), Dec. 17, 2010, 124 Stat. 3298; Pub. L. 112–240, title I, §104(c)(2)(A), Jan. 2, 2013, 126 Stat. 2321; Pub. L. 115–97, title I, §11002(d)(1)(A), Dec. 22, 2017, 131 Stat. 2060; Pub. L. 115–141, div. U, title IV, §401(d)(4)(B)(i), Mar. 23, 2018, 132 Stat. 1209.)
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
A prior section 23, added Pub. L. 95–618, title I, §101(a), Nov. 9, 1978, 92 Stat. 3175, §44C; amended Pub. L. 96–223, title II, §§201, 202(a)–(d), 203(a), Apr. 2, 1980, 94 Stat. 256, 258; renumbered §23 and amended Pub. L. 98–369, div. A, title IV, §§471(c), 474(e), title VI, §612(e)(2), July 18, 1984, 98 Stat. 826, 831, 912, related to residential energy credit, prior to repeal by Pub. L. 101–508, title XI, §11801(a)(1), Nov. 5, 1990, 104 Stat. 1388–520.
2018—Subsec. (c)(1). Pub. L. 115–141 substituted "section 25D" for "sections 25D and 1400C".
2017—Subsec. (h)(2). Pub. L. 115–97 substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)".
2013—Subsec. (b)(4). Pub. L. 112–240, §104(c)(2)(A)(i), struck out par. (4). Prior to amendment, text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of—
"(A) the sum of the regular tax liability (as defined in section 26(b)) plus the tax imposed by section 55, over
"(B) the sum of the credits allowable under this subpart (other than this section and section 25D) and section 27 for the taxable year."
Subsec. (c). Pub. L. 112–240, §104(c)(2)(A)(ii), (iii), added par. (1), redesignated par. (3) as (2), and struck out former pars. (1) and (2) which related to rule for years in which all personal credits allowed against regular and alternative minimum tax and rule for other years, respectively.
2010—Subsec. (a)(3). Pub. L. 111–148, §10909(a)(1)(B), (c), as amended by Pub. L. 111–312, temporarily substituted "$13,170" for "$10,000" in heading and text. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (b)(1). Pub. L. 111–148, §10909(a)(1)(A), (c), as amended by Pub. L. 111–312, temporarily substituted "$13,170" for "$10,000". See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (b)(4). Pub. L. 111–148, §10909(b)(2)(I)(i), (c), as amended by Pub. L. 111–312, temporarily struck out par. (4). Text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of—
See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (c). Pub. L. 111–148, §10909(b)(2)(I)(ii), (c), as amended by Pub. L. 111–312, temporarily struck out subsec. (c) which related to carryforwards of unused credit. See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (h). Pub. L. 111–148, §10909(a)(1)(C), (c), as amended by Pub. L. 111–312, temporarily amended subsec. (h) generally. Prior to amendment, subsec. (h) related to adjustments for inflation. See Effective and Termination Dates of 2010 Amendment note below.
2008—Subsec. (b)(4)(B). Pub. L. 110–343 inserted "and section 25D" after "this section".
2005—Subsec. (b)(4). Pub. L. 109–135, §402(i)(3)(A)(i), substituted "In the case of a taxable year to which section 26(a)(2) does not apply, the credit" for "The credit" in introductory provisions.
Subsec. (c). Pub. L. 109–135, §402(i)(3)(A)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "If the credit allowable under subsection (a) for any taxable year exceeds the limitation imposed by subsection (b)(4) for such taxable year, such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such taxable year. No credit may be carried forward under this subsection to any taxable year following the fifth taxable year after the taxable year in which the credit arose. For purposes of the preceding sentence, credits shall be treated as used on a first-in first-out basis."
Pub. L. 109–58, §1335(b)(1), which directed amendment of subsec. (c) by substituting "this section, section 25D, and section 1400C" for "this section and section 1400C", was repealed by Pub. L. 109–135, §402(i)(4). See Effective and Termination Dates of 2005 Amendment notes below.
2002—Subsec. (a)(1). Pub. L. 107–147, §411(c)(1)(A), reenacted heading without change and amended text of par. (1) generally. Prior to amendment, text read as follows: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter—
"(A) in the case of an adoption of a child other than a child with special needs, the amount of the qualified adoption expenses paid or incurred by the taxpayer, and
"(B) in the case of an adoption of a child with special needs, $10,000."
Subsec. (a)(2). Pub. L. 107–147, §411(c)(1)(C), struck out concluding provisions which read as follows: "In the case of the adoption of a child with special needs, the credit allowed under paragraph (1) shall be allowed for the taxable year in which the adoption becomes final."
Subsec. (a)(3). Pub. L. 107–147, §411(c)(1)(B), added par. (3).
Subsec. (b)(1). Pub. L. 107–147, §411(c)(1)(D), substituted "subsection (a)" for "subsection (a)(1)(A)".
Subsec. (h). Pub. L. 107–147, §418(a)(1), substituted "subsection (a)(3)" for "subsection (a)(1)(B)" in introductory provisions and inserted concluding provisions.
Subsec. (i). Pub. L. 107–147, §411(c)(1)(E), substituted "the dollar amounts in subsections (a)(3) and (b)(1)" for "the dollar limitation in subsection (b)(1)".
2001—Subsec. (a)(1). Pub. L. 107–16, §202(a)(1), amended heading and text of par. (1) generally. Prior to amendment, text read as follows: "In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred by the taxpayer."
Subsec. (a)(2). Pub. L. 107–16, §202(c), inserted concluding provisions.
Subsec. (b)(1). Pub. L. 107–16, §202(b)(1)(A), substituted "subsection (a)(1)(A)" for "subsection (a)" and "$10,000" for "$5,000" and struck out "($6,000, in the case of a child with special needs)" before period at end.
Subsec. (b)(2)(A)(i). Pub. L. 107–16, §202(b)(2)(A), substituted "$150,000" for "$75,000".
Subsec. (b)(4). Pub. L. 107–16, §202(f)(1), added par. (4).
Subsec. (c). Pub. L. 107–16, §202(f)(2)(A), substituted "subsection (b)(4)" for "section 26(a)" and struck out "reduced by the sum of the credits allowable under this subpart (other than this section and sections 24 and 1400C)" before ", such excess".
Pub. L. 107–16, §201(b)(2)(E), substituted "and sections 24 and 1400C" for "and section 1400C".
Subsec. (d)(2). Pub. L. 107–16, §202(d)(1), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The term 'eligible child' means any individual—
"(A) who—
"(i) has not attained age 18, or
"(ii) is physically or mentally incapable of caring for himself, and
"(B) in the case of qualified adoption expenses paid or incurred after December 31, 2001, who is a child with special needs."
Subsecs. (h), (i). Pub. L. 107–16, §202(e)(1), added subsec. (h) and redesignated former subsec. (h) as (i).
1998—Subsec. (b)(2)(A). Pub. L. 105–206, §6018(f)(1), inserted "(determined without regard to subsection (c))" after "for any taxable year" in introductory provisions.
Subsec. (c). Pub. L. 105–206, §6008(d)(6), inserted "and section 1400C" after "other than this section".
1997—Subsec. (a)(2). Pub. L. 105–34, §1601(h)(2)(A), amended heading and text of par. (2) generally. Prior to amendment, text read as follows: "The credit under paragraph (1) with respect to any expense shall be allowed—
"(A) for the taxable year following the taxable year during which such expense is paid or incurred, or
"(B) in the case of an expense which is paid or incurred during the taxable year in which the adoption becomes final, for such taxable year."
Subsec. (b)(2)(B). Pub. L. 105–34, §1601(h)(2)(B), substituted "determined without regard to sections 911, 931, and 933." for "determined—
"(i) without regard to sections 911, 931, and 933, and
"(ii) after the application of sections 86, 135, 137, 219, and 469."
Amendment by Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.
Pub. L. 112–240, title I, §104(d), Jan. 2, 2013, 126 Stat. 2323, provided that: "The amendments made by this section [amending this section and sections 24, 25, 25A, 25B, 25D, 26, 30, 30B, 30D, 55, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2011."
Amendment by Pub. L. 111–148 terminated applicable to taxable years beginning after Dec. 31, 2011, and section is amended to read as if such amendment had never been enacted, see section 10909(c) of Pub. L. 111–148, set out as a note under section 1 of this title.
Amendment by Pub. L. 111–148 applicable to taxable years beginning after Dec. 31, 2009, see section 10909(d) of Pub. L. 111–148, set out as a note under section 1 of this title.
Pub. L. 110–343, div. B, title I, §106(f), Oct. 3, 2008, 122 Stat. 3817, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 24, 25B, 25D, 26, and 45 of this title] shall apply to taxable years beginning after December 31, 2007.
"(2) Solar electric property limitation.—The amendments made by subsection (b) [amending section 25D of this title] shall apply to taxable years beginning after December 31, 2008.
"(3) Application of egtrra sunset.—The amendments made by subparagraphs (A) and (B) of subsection (e)(2) [amending this section and section 24 of this title] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provisions of such Act to which such amendments relate."
Pub. L. 109–135, title IV, §402(i)(3)(H), Dec. 21, 2005, 119 Stat. 2615, provided that: "The amendments made by this paragraph [amending this section and sections 24, 25, 25B, 25D, 904, and 1400C of this title] (and each part thereof) shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provisions of such Act to which such amendment (or part thereof) relates."
Pub. L. 109–135, title IV, §402(i)(4), Dec. 21, 2005, 119 Stat. 2615, struck out Pub. L. 109–58, §1335(b)(1)–(3), and provided in part that: "The Internal Revenue Code of 1986 shall be applied and administered as if the amendments made [by] such paragraphs [amending this section and sections 25 and 1400C of this title] had never been enacted."
Pub. L. 109–135, title IV, §402(m), Dec. 21, 2005, 119 Stat. 2615, provided that:
"(1) In general.—Except as provided in paragraphs (2) and (3), the amendments made by this section [see Tables for classification] shall take effect as if included in the provisions of the Energy Policy Act of 2005 [Pub. L. 109–58] to which they relate.
"(2) Repeal of public utility holding company act of 1935.—The amendments made by subsection (a) [amending sections 121, 246, 247, 1223, 1245, and 1250 of this title and repealing sections 1081 to 1083 of this title] shall not apply with respect to any transaction ordered in compliance with the Public Utility Holding Company Act of 1935 [15 U.S.C. 79 et seq.] before its repeal.
"(3) Coordination of personal credits.—The amendments made by subsection (i)(3) [amending this section and sections 24, 25, 25B, 25D, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2005."
Pub. L. 109–58, title XIII, §1335(c), Aug. 8, 2005, 119 Stat. 1036, provided that: "The amendments made by this section [enacting section 25D of this title and amending this section and sections 25, 1016, and 1400C of this title] shall apply to property placed in service after December 31, 2005, in taxable years ending after such date."
Pub. L. 107–147, title IV, §411(c)(3), Mar. 9, 2002, 116 Stat. 46, provided that: "The amendments made by this subsection [amending this section and section 137 of this title] shall apply to taxable years beginning after December 31, 2002; except that the amendments made by paragraphs (1)(C), (1)(D) [amending this section], and (2)(B) [amending section 137 of this title] shall apply to taxable years beginning after December 31, 2001."
Amendment by section 418(a)(1) of Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 418(c) of Pub. L. 107–147, set out as a note under section 21 of this title.
Pub. L. 108–311, title III, §312(b)(2), Oct. 4, 2004, 118 Stat. 1181, provided that: "The amendments made by sections 201(b), 202(f), and 618(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, amending this section and sections 24, 25, 25B, 26, 904, and 1400C of this title] shall not apply to taxable years beginning during 2004 or 2005."
Pub. L. 107–147, title VI, §601(b)(2), Mar. 9, 2002, 116 Stat. 59, provided that: "The amendments made by sections 201(b), 202(f), and 618(b) of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, amending this section and sections 24, 25, 25B, 26, 904, and 1400C of this title] shall not apply to taxable years beginning during 2002 and 2003."
Amendment by section 201(b)(2)(E) of Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2001, see section 201(e)(2) of Pub. L. 107–16, set out as a note under section 24 of this title.
Pub. L. 107–16, title II, §202(g), June 7, 2001, 115 Stat. 49, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 24, 26, 137, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2001.
"(2) Subsection (a).—The amendments made by subsection (a) [amending this section and section 137 of this title] shall apply to taxable years beginning after December 31, 2002."
Pub. L. 105–206, title VI, §6018(h), July 22, 1998, 112 Stat. 823, provided that: "The amendments made by this section [amending this section and sections 219, 408, 414, and 679 of this title and amending provisions set out as notes under sections 167 and 4091 of this title] shall take effect as if included in the provisions of the Small Business Job Protection Act of 1996 [Pub. L. 104–188] to which they relate."
Amendment by section 6008(d)(6) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Pub. L. 105–34, title XVI, §1601(j), Aug. 5, 1997, 111 Stat. 1093, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 30A, 52, 55, 137, 401, 403, 404, 408, 414, 512, 529, 593, 641, 679, 860L, 956, 1361, 1374, 4001, 4041, 4092, 4261, 6039D, 6048, 6050R, 6501, 6693, 7701, and 9503 of this title, section 1055 of Title 29, Labor, and provisions set out as notes under sections 529 and 4091 of this title] shall take effect as if included in the provisions of the Small Business Job Protection Act of 1996 [Pub. L. 104–188] to which they relate.
"(2) Certain administrative requirements with respect to certain pension plans.—The amendment made by subsection (d)(2)(D) [amending section 401 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 104–188, title I, §1807(e), Aug. 20, 1996, 110 Stat. 1903, provided that: "The amendments made by this section [enacting this section and section 137 of this title, renumbering former section 137 of this title as section 138, and amending sections 25, 86, 135, 219, 469, and 1016 of this title] shall apply to taxable years beginning after December 31, 1996."
Savings Provision
Amendment by Pub. L. 115–141 not applicable to certain obligations issued, DC Zone assets acquired, or principal residences acquired before Jan. 1, 2012, see section 401(d)(4)(C) of Pub. L. 115–141, set out as a note under former section 1400 of this title.
Pub. L. 115–141, div. U, title IV, §401(e), Mar. 23, 2018, 132 Stat. 1212, provided that: "If—
"(1) any provision amended or repealed by the amendments made by subsection (b) or (d) [see Tables for classification] applied to—
"(A) any transaction occurring before the date of the enactment of this Act [Mar. 23, 2018],
"(B) any property acquired before such date of enactment, or
"(C) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
"(2) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by such subsection) affect the liability for tax for periods ending after such date of enactment,
nothing in the amendments or repeals made by this section [see Tables for classification] shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment."
Expenses Paid or Incurred Before 2002
Pub. L. 107–147, title IV, §411(c)(1)(F), Mar. 9, 2002, 116 Stat. 45, provided that: "Expenses paid or incurred during any taxable year beginning before January 1, 2002, may be taken into account in determining the credit under section 23 of the Internal Revenue Code of 1986 only to the extent the aggregate of such expenses does not exceed the applicable limitation under section 23(b)(1) of such Code as in effect on the day before the date of the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 [June 7, 2001]."
Tax Credit and Gross Income Exclusion Study and Report
Pub. L. 104–188, title I, §1807(d), Aug. 20, 1996, 110 Stat. 1903, provided that: "The Secretary of the Treasury shall study the effect on adoptions of the tax credit and gross income exclusion established by the amendments made by this section [enacting this section and section 137 of this title, renumbering former section 137 of this title as section 138, and amending sections 25, 86, 135, 219, 469, and 1016 of this title] and shall submit a report regarding the study to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives not later than January 1, 2000."
§24. Child tax credit
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer for which the taxpayer is allowed a deduction under section 151 an amount equal to $1,000.
(1) Limitation based on adjusted gross income
The amount of the credit allowable under subsection (a) shall be reduced (but not below zero) by $50 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds the threshold amount. For purposes of the preceding sentence, the term "modified adjusted gross income" means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
(2) Threshold amount
For purposes of paragraph (1), the term "threshold amount" means—
(A) $110,000 in the case of a joint return,
(B) $75,000 in the case of an individual who is not married, and
(C) $55,000 in the case of a married individual filing a separate return.
For purposes of this paragraph, marital status shall be determined under section 7703.
(c) Qualifying child
The term "qualifying child" means a qualifying child of the taxpayer (as defined in section 152(c)) who has not attained age 17.
(2) Exception for certain noncitizens
The term "qualifying child" shall not include any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows "resident of the United States".
(d) Portion of credit refundable
The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—
(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 26(a) or
(B) the amount by which the aggregate amount of credits allowed by this subpart (determined without regard to this subsection) would increase if the limitation imposed by section 26(a) were increased by the greater of—
(i) 15 percent of so much of the taxpayer's earned income (within the meaning of section 32) which is taken into account in computing taxable income for the taxable year as exceeds $3,000, or
(ii) in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of—
(I) the taxpayer's social security taxes for the taxable year, over
(II) the credit allowed under section 32 for the taxable year.
The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a). For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year.
(2) Social security taxes
For purposes of paragraph (1)—
The term "social security taxes" means, with respect to any taxpayer for any taxable year—
(i) the amount of the taxes imposed by sections 3101 and 3201(a) on amounts received by the taxpayer during the calendar year in which the taxable year begins,
(ii) 50 percent of the taxes imposed by section 1401 on the self-employment income of the taxpayer for the taxable year, and
(iii) 50 percent of the taxes imposed by section 3211(a) on amounts received by the taxpayer during the calendar year in which the taxable year begins.
(B) Coordination with special refund of social security taxes
The term "social security taxes" shall not include any taxes to the extent the taxpayer is entitled to a special refund of such taxes under section 6413(c).
(C) Special rule
Any amounts paid pursuant to an agreement under section 3121(l) (relating to agreements entered into by American employers with respect to foreign affiliates) which are equivalent to the taxes referred to in subparagraph (A)(i) shall be treated as taxes referred to in such subparagraph.
(3) Exception for taxpayers excluding foreign earned income
Paragraph (1) shall not apply to any taxpayer for any taxable year if such taxpayer elects to exclude any amount from gross income under section 911 for such taxable year.
(e) Identification requirements
(1) Qualifying child identification requirement
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the name and taxpayer identification number of such qualifying child on the return of tax for the taxable year and such taxpayer identification number was issued on or before the due date for filing such return.
(2) Taxpayer identification requirement
No credit shall be allowed under this section if the taxpayer identification number of the taxpayer was issued after the due date for filing the return for the taxable year.
(f) Taxable year must be full taxable year
Except in the case of a taxable year closed by reason of the death of the taxpayer, no credit shall be allowable under this section in the case of a taxable year covering a period of less than 12 months.
(g) Restrictions on taxpayers who improperly claimed credit in prior year
(1) Taxpayers making prior fraudulent or reckless claims
No credit shall be allowed under this section for any taxable year in the disallowance period.
(B) Disallowance period
For purposes of subparagraph (A), the disallowance period is—
(i) the period of 10 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to fraud, and
(ii) the period of 2 taxable years after the most recent taxable year for which there was a final determination that the taxpayer's claim of credit under this section was due to reckless or intentional disregard of rules and regulations (but not due to fraud).
(2) Taxpayers making improper prior claims
In the case of a taxpayer who is denied credit under this section for any taxable year as a result of the deficiency procedures under subchapter B of chapter 63, no credit shall be allowed under this section for any subsequent taxable year unless the taxpayer provides such information as the Secretary may require to demonstrate eligibility for such credit.
(h) Special rules for taxable years 2018 through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026, this section shall be applied as provided in paragraphs (2) through (7).
(2) Credit amount
Subsection (a) shall be applied by substituting "$2,000" for "$1,000".
In lieu of the amount determined under subsection (b)(2), the threshold amount shall be $400,000 in the case of a joint return ($200,000 in any other case).
(4) Partial credit allowed for certain other dependents
The credit determined under subsection (a) (after the application of paragraph (2)) shall be increased by $500 for each dependent of the taxpayer (as defined in section 152) other than a qualifying child described in subsection (c).
(B) Exception for certain noncitizens
Subparagraph (A) shall not apply with respect to any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows "resident of the United States".
(C) Certain qualifying children
In the case of any qualifying child with respect to whom a credit is not allowed under this section by reason of paragraph (7), such child shall be treated as a dependent to whom subparagraph (A) applies.
(5) Maximum amount of refundable credit
The amount determined under subsection (d)(1)(A) with respect to any qualifying child shall not exceed $1,400, and such subsection shall be applied without regard to paragraph (4) of this subsection.
(B) Adjustment for inflation
In the case of a taxable year beginning after 2018, the $1,400 amount in subparagraph (A) shall be increased by an amount equal to—
(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting "2017" for "2016" in subparagraph (A)(ii) thereof.
If any increase under this clause is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100.
(6) Earned income threshold for refundable credit
Subsection (d)(1)(B)(i) shall be applied by substituting "$2,500" for "$3,000".
(7) Social security number required
No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of such child on the return of tax for the taxable year. For purposes of the preceding sentence, the term "social security number" means a social security number issued to an individual by the Social Security Administration, but only if the social security number is issued—
(A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and
(B) before the due date for such return.
(Added Pub. L. 105–34, title I, §101(a), Aug. 5, 1997, 111 Stat. 796; amended Pub. L. 105–206, title VI, §6003(a), July 22, 1998, 112 Stat. 790; Pub. L. 105–277, div. J, title II, §2001(b), Oct. 21, 1998, 112 Stat. 2681–901; Pub. L. 106–170, title V, §501(b)(1), Dec. 17, 1999, 113 Stat. 1919; Pub. L. 107–16, title II, §§201(a)–(b)(2)(C), (c)(1), (2), (d), 202(f)(2)(B), title VI, §618(b)(2)(A), June 7, 2001, 115 Stat. 45–47, 49, 108; Pub. L. 107–90, title II, §204(e)(1), Dec. 21, 2001, 115 Stat. 893; Pub. L. 107–147, title IV, §§411(b), 417(23)(A), Mar. 9, 2002, 116 Stat. 45, 57; Pub. L. 108–27, title I, §101(a), May 28, 2003, 117 Stat. 753; Pub. L. 108–311, title I, §§101(a), 102(a), 104(a), title II, §204, title IV, §408(b)(4), Oct. 4, 2004, 118 Stat. 1167, 1168, 1176, 1192; Pub. L. 109–135, title IV, §402(i)(3)(B), Dec. 21, 2005, 119 Stat. 2613; Pub. L. 110–172, §11(c)(1), Dec. 29, 2007, 121 Stat. 2488; Pub. L. 110–343, div. B, title I, §106(e)(2)(B), title II, §205(d)(1)(A), div. C, title V, §501(a), Oct. 3, 2008, 122 Stat. 3817, 3838, 3876; Pub. L. 110–351, title V, §501(c)(1), Oct. 7, 2008, 122 Stat. 3979; Pub. L. 111–5, div. B, title I, §§1003(a), 1004(b)(1), 1142(b)(1)(A), 1144(b)(1)(A), Feb. 17, 2009, 123 Stat. 313, 314, 330, 332; Pub. L. 111–148, title X, §10909(b)(2)(A), (c), Mar. 23, 2010, 124 Stat. 1023; Pub. L. 111–312, title I, §§101(b)(1), 103(b), Dec. 17, 2010, 124 Stat. 3298, 3299; Pub. L. 112–240, title I, §§103(b), 104(c)(2)(B), Jan. 2, 2013, 126 Stat. 2319, 2321; Pub. L. 113–295, div. A, title II, §209(a), Dec. 19, 2014, 128 Stat. 4028; Pub. L. 114–27, title VIII, §807(a), June 29, 2015, 129 Stat. 418; Pub. L. 114–113, div. Q, title I, §101(a), (b), title II, §§205(a), (b), 208(a)(1), Dec. 18, 2015, 129 Stat. 3044, 3081, 3083; Pub. L. 115–97, title I, §11022(a), Dec. 22, 2017, 131 Stat. 2073; Pub. L. 115–141, div. U, title I, §101(i)(1), title IV, §401(a)(3), Mar. 23, 2018, 132 Stat. 1162, 1184.)
Section 205(c)(2)(B)(i) of the Social Security Act, referred to in subsec. (h)(7)(A), is classified to section 405(c)(2)(B)(i) of Title 42, The Public Health and Welfare.
A prior section 24, added Pub. L. 92–178, title VII, §701(a), Dec. 10, 1971, 85 Stat. 560, §41; amended Pub. L. 93–625, §§11(a)–(c), (e), 12(a), Jan. 3, 1975, 88 Stat. 2119, 2120; Pub. L. 94–455, title V, §503(b)(4), title XIX, §§1901(b)(1)(B), (H)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1562, 1790, 1791, 1834; Pub. L. 95–600, title I, §113(c), Nov. 6, 1978, 92 Stat. 2778; Pub. L. 97–473, title II, §202(b)(1), Jan. 14, 1983, 96 Stat. 2609; Pub. L. 98–21, title I, §122(c)(1), Apr. 20, 1983, 97 Stat. 87; renumbered §24 and amended Pub. L. 98–369, div. A, title IV, §§471(c), 474(f), July 18, 1984, 98 Stat. 826, 831, related to contributions to candidates for public office, prior to repeal by Pub. L. 99–514, title I, §§112(a), 151(a), Oct. 22, 1986, 100 Stat. 2108, 2121, applicable to taxable years beginning after Dec. 31, 1986.
2018—Subsec. (d)(3), (5). Pub. L. 115–141, §401(a)(3), redesignated par. (5) as (3).
Subsec. (e)(2). Pub. L. 115–141, §101(i)(1), substituted "taxpayer identification number" for "identifying number".
2017—Subsec. (h). Pub. L. 115–97 added subsec. (h).
2015—Subsec. (d)(1)(B)(i). Pub. L. 114–113, §101(a), substituted "$3,000" for "$10,000".
Subsec. (d)(3), (4). Pub. L. 114–113, §101(b), struck out pars. (3) and (4) which related to inflation adjustment and special rule for certain years, respectively.
Subsec. (d)(5). Pub. L. 114–27 added par. (5).
Subsec. (e). Pub. L. 114–113, §205(a), (b), substituted "requirements" for "requirement" in subsec. heading, designated existing provisions as par. (1), inserted par. heading and "and such taxpayer identification number was issued on or before the due date for filing such return" before period at end, and added par. (2).
Subsec. (g). Pub. L. 114–113, §208(a)(1), added subsec. (g).
2014—Subsec. (d)(4). Pub. L. 113–295 amended par. (4) generally. The amendment was effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. As amended by Pub. L. 111–5, §1003(a), par. (4) read as follows: "Special rule for 2009 and 2010.—Notwithstanding paragraph (3), in the case of any taxable year beginning in 2009 or 2010, the dollar amount in effect for such taxable year under paragraph (1)(B)(i) shall be $3,000." See 2009 Amendment and Effective Date of 2014 Amendment notes below.
2013—Subsec. (b)(3). Pub. L. 112–240, §104(c)(2)(B)(i), struck out par. (3). Prior to amendment, text read as follows: "In the case of a taxable year to which section 26(a)(2) does not apply, the credit allowed under subsection (a) for any taxable year shall not exceed the excess of—
"(B) the sum of the credits allowable under this subpart (other than this section and sections 23, 25A(i), 25B, 25D, 30, 30B, and 30D) and section 27 for the taxable year."
Subsec. (d)(1). Pub. L. 112–240, §104(c)(2)(B)(ii)(II), substituted "section 26(a)" for "section 26(a)(2) or subsection (b)(3), as the case may be" in concluding provisions.
Subsec. (d)(1)(A), (B). Pub. L. 112–240, §104(c)(2)(B)(ii)(I), substituted "section 26(a)" for "section 26(a)(2) or subsection (b)(3), as the case may be," in subpar. (A) and in introductory provisions in subpar. (B).
Subsec. (d)(4). Pub. L. 112–240, §103(b), which directed substitution of "for certain years" for "2009, 2010, 2011, and 2012" in heading and "after 2008 and before 2018" for "in 2009, 2010, 2011, or 2012" in text, could not be executed because of the subsequent general amendment of subsec. (d)(4) by Pub. L. 113–295, which was effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. See 2014 Amendment note above and Effective Date of 2014 Amendment note below.
2010—Subsec. (b)(3)(B). Pub. L. 111–148, §10909(b)(2)(A), (c), as amended by Pub. L. 111–312, §101(b)(1), temporarily struck out "23," before "25A(i),". See Effective and Termination Dates of 2010 Amendment note below.
Subsec. (d)(4). Pub. L. 111–312, §103(b), which directed substitution of "2009, 2010, 2011, and 2012" for "2009 and 2010" in heading and ", 2010, 2011, or 2012" for "or 2010" in text, could not be executed because of the subsequent general amendment of subsec. (d)(4) by Pub. L. 113–295, which was effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. See 2014 Amendment note above and Effective Date of 2014 Amendment note below.
2009—Subsec. (b)(3)(B). Pub. L. 111–5, §1144(b)(1)(A), inserted "30B," after "30,".
Pub. L. 111–5, §1142(b)(1)(A), inserted "30," after "25D,".
Pub. L. 111–5, §1004(b)(1), inserted "25A(i)," after "23,".
Subsec. (d)(4). Pub. L. 111–5, §1003(a), amended par. (4) generally. Prior to amendment, text read as follows: "Notwithstanding paragraph (3), in the case of any taxable year beginning in 2008, the dollar amount in effect for such taxable year under paragraph (1)(B)(i) shall be $8,500." Par. (4) was subsequently generally amended by Pub. L. 113–295, effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 (Pub. L. 111–5, div. B, title I) to which the amendment related. See 2014 Amendment note above and Effective Date of 2014 Amendment note below.
2008—Subsec. (a). Pub. L. 110–351 inserted "for which the taxpayer is allowed a deduction under section 151" after "of the taxpayer".
Subsec. (b)(3)(B). Pub. L. 110–343, §205(d)(1)(A), substituted "25D, and 30D" for "and 25D".
Pub. L. 110–343, §106(e)(2)(B), substituted ", 25B, and 25D" for "and 25B".
Subsec. (d)(4). Pub. L. 110–343, §501(a), added par. (4).
2007—Subsec. (d)(1)(B). Pub. L. 110–172, §11(c)(1)(A), substituted "the greater of" for "the excess (if any) of" in introductory provisions.
Subsec. (d)(1)(B)(ii)(II). Pub. L. 110–172, §11(c)(1)(B), substituted "section 32" for "section".
2005—Subsec. (b)(3). Pub. L. 109–135, §402(i)(3)(B)(i), substituted "In the case of a taxable year to which section 26(a)(2) does not apply, the credit" for "The credit" in introductory provisions.
Subsec. (d)(1). Pub. L. 109–135, §402(i)(3)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The aggregate credits allowed to a taxpayer under subpart C shall be increased by the lesser of—
"(A) the credit which would be allowed under this section without regard to this subsection and the limitation under subsection (b)(3), or
"(B) the amount by which the amount of credit allowed by this section (determined without regard to this subsection) would increase if the limitation imposed by subsection (b)(3) were increased by the greater of—
"(i) 15 percent of so much of the taxpayer's earned income (within the meaning of section 32) which is taken into account in computing taxable income for the taxable year as exceeds $10,000, or
"(ii) in the case of a taxpayer with 3 or more qualifying children, the excess (if any) of—
"(I) the taxpayer's social security taxes for the taxable year, over
"(II) the credit allowed under section 32 for the taxable year.
The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to subsection (b)(3). For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year."
2004—Subsec. (a). Pub. L. 108–311, §101(a), reenacted heading without change and amended text generally, substituting provisions relating to $1,000 per year credit per qualifying child for provisions relating to different credit amounts for calendar years 2003 through 2010 or thereafter.
Subsec. (c)(1). Pub. L. 108–311, §204(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "The term 'qualifying child' means any individual if—
"(A) the taxpayer is allowed a deduction under section 151 with respect to such individual for the taxable year,
"(B) such individual has not attained the age of 17 as of the close of the calendar year in which the taxable year of the taxpayer begins, and
"(C) such individual bears a relationship to the taxpayer described in section 32(c)(3)(B)."
Subsec. (c)(2). Pub. L. 108–311, §204(b), substituted "subparagraph (A) of section 152(b)(3)" for "the first sentence of section 152(b)(3)".
Subsec. (d)(1). Pub. L. 108–311, §104(a), inserted at end of concluding provisions "For purposes of subparagraph (B), any amount excluded from gross income by reason of section 112 shall be treated as earned income which is taken into account in computing taxable income for the taxable year."
Subsec. (d)(1)(B)(i). Pub. L. 108–311, §102(a), struck out "(10 percent in the case of taxable years beginning before January 1, 2005)" after "15 percent".
Subsec. (d)(2)(A)(iii). Pub. L. 108–311, §408(b)(4), amended directory language of Pub. L. 107–90. See 2001 Amendment note below.
2003—Subsec. (a)(2). Pub. L. 108–27 amended table by deleting items relating to calendar years 2001 and 2002 and increasing per child amount from $600 to $1,000 for calendar years 2003 or 2004.
2002—Subsec. (b)(3)(B). Pub. L. 107–147, §417(23)(A), amended directory language of Pub. L. 107–16, §618(b)(2)(A). See 2001 Amendment note below.
Subsec. (d)(1)(B). Pub. L. 107–147, §411(b), substituted "aggregate amount of credits allowed by this subpart" for "amount of credit allowed by this section" in introductory provisions.
2001—Subsec. (a). Pub. L. 107–16, §201(a), amended heading and text of subsec. (a) generally. Prior to amendment, text read as follows: "There shall be allowed as a credit against the tax imposed by this chapter for the taxable year with respect to each qualifying child of the taxpayer an amount equal to $500 ($400 in the case of taxable years beginning in 1998)."
Subsec. (b). Pub. L. 107–16, §201(b)(2)(A), amended heading generally, substituting "Limitations" for "Limitation based on adjusted gross income".
Subsec. (b)(1). Pub. L. 107–16, §201(b)(2)(B), amended heading generally, substituting "Limitation based on adjusted gross income" for "In general".
Subsec. (b)(3). Pub. L. 107–16, §201(b)(1), added par. (3).
Subsec. (b)(3)(B). Pub. L. 107–16, §618(b)(2)(A), as amended by Pub. L. 107–147, §417(23)(A), substituted "sections 23 and 25B" for "section 23".
Pub. L. 107–16, §202(f)(2)(B), substituted "this section and section 23" for "this section".
Subsec. (d). Pub. L. 107–16, §201(c)(1), amended subsec. heading and heading and text of par. (1) generally. Prior to amendment, text read as follows: "In the case of a taxpayer with three or more qualifying children for any taxable year, the aggregate credits allowed under subpart C shall be increased by the lesser of—
"(A) the credit which would be allowed under this section without regard to this subsection and the limitation under section 26(a); or
"(B) the amount by which the aggregate amount of credits allowed by this subpart (without regard to this subsection) would increase if the limitation imposed by section 26(a) were increased by the excess (if any) of—
"(ii) the credit allowed under section 32 (determined without regard to subsection (n)) for the taxable year.
The amount of the credit allowed under this subsection shall not be treated as a credit allowed under this subpart and shall reduce the amount of credit otherwise allowable under subsection (a) without regard to section 26(a)."
Subsec. (d)(1). Pub. L. 107–16, §201(b)(2)(C)(i), substituted "subsection (b)(3)" for "section 26(a)" wherever appearing in subsec. (d), as amended by Pub. L. 107–16, §201(c).
Subsec. (d)(1)(B). Pub. L. 107–16, §201(b)(2)(C)(ii), substituted "amount of credit allowed by this section" for "aggregate amount of credits allowed by this subpart" in subpar. (B) as amended by Pub. L. 107–16, §201(c).
Subsec. (d)(2). Pub. L. 107–16, §201(d), redesignated par. (3) as (2) and struck out heading and text of former par. (2). Text read as follows: "For taxable years beginning after December 31, 2001, the credit determined under this subsection for the taxable year shall be reduced by the excess (if any) of—
"(A) the amount of tax imposed by section 55 (relating to alternative minimum tax) with respect to such taxpayer for such taxable year, over
"(B) the amount of the reduction under section 32(h) with respect to such taxpayer for such taxable year."
Subsec. (d)(2)(A)(iii). Pub. L. 107–90, as amended by Pub. L. 108–311, §408(b)(4), substituted "section 3211(a)" for "section 3211(a)(1)".
Subsec. (d)(3). Pub. L. 107–16, §201(d)(2), redesignated par. (4) as (3). Former par. (3) redesignated (2).
Subsec. (d)(4). Pub. L. 107–16, §201(c)(2), added par. (4). Former par. (4) redesignated (3).
1999—Subsec. (d)(2). Pub. L. 106–170 substituted "2001" for "1998" in introductory provisions.
1998—Subsec. (d)(1). Pub. L. 105–206, §6003(a)(1)(C), added par. (1) and struck out heading and text of former par. (1). Text read as follows: "In the case of a taxpayer with 3 or more qualifying children for any taxable year, the amount of the credit allowed under this section shall be equal to the greater of—
"(A) the amount of the credit allowed under this section (without regard to this subsection and after application of the limitation under section 26), or
"(B) the alternative credit amount determined under paragraph (2)."
Subsec. (d)(2). Pub. L. 105–277 substituted "For taxable years beginning after December 31, 1998, the credit" for "The credit".
Pub. L. 105–206, §6003(a)(1)(C), added par. (2) and struck out heading and text of former par. (2). Text read as follows: "For purposes of this subsection, the alternative credit amount is the amount of the credit which would be allowed under this section if the limitation under paragraph (3) were applied in lieu of the limitation under section 26."
Subsec. (d)(3). Pub. L. 105–206, §6003(a)(1)(A), (B), (2), redesignated par. (5) as (3), substituted "paragraph (1)" for "paragraph (3)" in introductory provisions, and struck out heading and text of former par. (3). Text read as follows: "The limitation under this paragraph for any taxable year is the limitation under section 26 (without regard to this subsection)—
"(A) increased by the taxpayer's social security taxes for such taxable year, and
"(B) reduced by the sum of—
"(i) the credits allowed under this part other than under subpart C or this section, and
"(ii) the credit allowed under section 32 without regard to subsection (m) thereof."
Subsec. (d)(4). Pub. L. 105–206, §6003(a)(1)(A), struck out heading and text of par. (4). Text read as follows: "If the amount of the credit under paragraph (1)(B) exceeds the amount of the credit under paragraph (1)(A), such excess shall be treated as a credit to which subpart C applies. The rule of section 32(h) shall apply to such excess."
Subsec. (d)(5). Pub. L. 105–206, §6003(a)(1)(B), redesignated par. (5) as (3).
Pub. L. 115–141, div. U, title I, §101(s), Mar. 23, 2018, 132 Stat. 1169, provided that: "The amendments made by this section [see Tables for classification] shall take effect as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015 [Pub. L. 114–113, div. Q] to which they relate."
Pub. L. 115–97, title I, §11022(b), Dec. 22, 2017, 131 Stat. 2074, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017."
Pub. L. 114–113, div. Q, title I, §101(c), Dec. 18, 2015, 129 Stat. 3044, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 114–113, div. Q, title II, §205(c), Dec. 18, 2015, 129 Stat. 3081, as amended by Pub. L. 115–141, div. U, title I, §101(i)(2), Mar. 23, 2018, 132 Stat. 1162, provided that: "The amendments made by this section [amending this section] shall apply to any return of tax, and any amendment or supplement to any return of tax, which is filed after the date of the enactment of this Act [Dec. 18, 2015]."
Pub. L. 114–113, div. Q, title II, §208(c), Dec. 18, 2015, 129 Stat. 3084, provided that: "The amendments made by this section [amending this section and sections 25A and 6213 of this title] shall apply to taxable years beginning after December 31, 2015."
Pub. L. 114–27, title VIII, §807(b), June 29, 2015, 129 Stat. 418, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2014."
Pub. L. 113–295, div. A, title II, §209(k), Dec. 19, 2014, 128 Stat. 4031, provided that: "The amendments made by this section [amending this section, sections 25A, 30, 30D, 35, 38, 45Q, 48, 48C, 164, 853A, and 1016 of this title, and provisions set out as notes under sections 6428 and 6432 of this title] shall take effect as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009 [Pub. L. 111–5, div. B, title I] to which they relate."
Pub. L. 112–240, title I, §103(e), Jan. 2, 2013, 126 Stat. 2320, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 25A, 32, and 6409 of this title and amending provisions set out as a note under section 25A of this title] shall apply to taxable years beginning after December 31, 2012.
"(2) Rule regarding disregard of refunds.—The amendment made by subsection (d) [amending section 6409 of this title] shall apply to amounts received after December 31, 2012."
Amendment by section 104(c)(2)(B) of Pub. L. 112–240 applicable to taxable years beginning after Dec. 31, 2011, see section 104(d) of Pub. L. 112–240, set out as a note under section 23 of this title.
Pub. L. 111–312, title I, §103(d), Dec. 17, 2010, 124 Stat. 3299, provided that: "The amendments made by this section [amending this section and sections 25A and 32 of this title and amending provisions set out as a note under section 25A of this title] shall apply to taxable years beginning after December 31, 2010."
Pub. L. 111–5, div. B, title I, §1003(b), Feb. 17, 2009, 123 Stat. 313, provided that: "The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008."
Pub. L. 111–5, div. B, title I, §1004(d), Feb. 17, 2009, 123 Stat. 315, provided that: "The amendments made by this section [amending this section, sections 25 to 25B, 26, 904, 1400C, and 6211 of this title, and section 1324 of Title 31, Money and Finance] shall apply to taxable years beginning after December 31, 2008."
Pub. L. 111–5, div. B, title I, §1004(e), Feb. 17, 2009, 123 Stat. 315, provided that: "The amendment made by subsection (b)(1) [amending this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 111–5, div. B, title I, §1142(c), Feb. 17, 2009, 123 Stat. 331, provided that: "The amendments made by this section [amending this section and sections 25, 25B, 26, 30, 30B, 30C, 53, 55, 904, 1016, 1400C, and 6501 of this title] shall apply to vehicles acquired after the date of the enactment of this Act [Feb. 17, 2009]."
Pub. L. 111–5, div. B, title I, §1142(e), Feb. 17, 2009, 123 Stat. 331, provided that: "The amendment made by subsection (b)(1)(A) [amending this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 111–5, div. B, title I, §1144(c), Feb. 17, 2009, 123 Stat. 333, provided that: "The amendments made by this section [amending this section and sections 25, 25B, 26, 30B, 30C, 55, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2008."
Pub. L. 111–5, div. B, title I, §1144(d), Feb. 17, 2009, 123 Stat. 333, provided that: "The amendment made by subsection (b)(1)(A) [amending this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 110–351, title V, §501(d), Oct. 7, 2008, 122 Stat. 3980, provided that: "The amendments made by this section [amending this section and section 152 of this title] shall apply to taxable years beginning after December 31, 2008."
Amendment by section 106(e)(2)(B) of title I of div. B of Pub. L. 110–343 applicable to taxable years beginning after Dec. 31, 2007, and subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, §901, in the same manner as the provisions of such Act to which such amendment relates, see section 106(f)(1), (3) of Pub. L. 110–343, set out as a note under section 23 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
Pub. L. 110–343, div. B, title II, §205(e), (f), Oct. 3, 2008, 122 Stat. 3839, provided that:
"(e) Effective Date.—The amendments made by this section [enacting section 30D of this title and amending this section and sections 25, 25B, 26, 30B, 38, 1016, 1400C, and 6501 of this title] shall apply to taxable years beginning after December 31, 2008.
"(f) Application of EGTRRA Sunset.—The amendment made by subsection (d)(1)(A) [amending this section] shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 [Pub. L. 107–16, §901, which was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315, was formerly set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] in the same manner as the provision of such Act to which such amendment relates."
Pub. L. 110–343, div. C, title V, §501(b), Oct. 3, 2008, 122 Stat. 3876, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007."
Pub. L. 110–172, §11(c)(2), Dec. 29, 2007, 121 Stat. 2489, provided that: "The amendments made by this subsection [amending this section] shall take effect as if included in the provisions of the Gulf Opportunity Zone Act of 2005 [Pub. L. 109–135] to which they relate."
Amendment by Pub. L. 109–135 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, §901, in the same manner as the provisions of such Act to which such amendment relates, see section 402(i)(3)(H) of Pub. L. 109–135, set out as a note under section 23 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
Amendment by Pub. L. 109–135 effective as if included in the provisions of the Energy Policy Act of 2005, Pub. L. 109–58, to which it relates and applicable to taxable years beginning after Dec. 31, 2005, see section 402(m) of Pub. L. 109–135, set out as a note under section 23 of this title.
Amendment by section 101(a) of Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2003, see section 101(e) of Pub. L. 108–311, set out as a note under section 1 of this title.
Pub. L. 108–311, title I, §102(b), Oct. 4, 2004, 118 Stat. 1168, provided that: "The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2003."
Pub. L. 108–311, title I, §104(c)(1), Oct. 4, 2004, 118 Stat. 1169, provided that: "The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 2003."
Amendment by title I of Pub. L. 108–311 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, §901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 105 of Pub. L. 108–311, set out as a note under section 1 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
Amendment by section 204 of Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting section 6429 of this title and amending this section] shall apply to taxable years beginning after December 31, 2002.
"(2) Subsection (b).—The amendments made by subsection (b) [enacting section 6429 of this title] shall take effect on the date of the enactment of this Act [May 28, 2003]."
Amendments by title I of Pub. L. 108–27 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, §901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 107 of Pub. L. 108–27, set out as a note under section 1 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, §101(a)(1), Jan. 2, 2013, 126 Stat. 2315.
Amendment by section 411(b) of Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.
Amendment by sections 201(b), 202(f), and 618(b) of Pub. L. 107–16 inapplicable to taxable years beginning during 2004 or 2005, see section 312(b)(2) of Pub. L. 108–311, set out as a note under section 23 of this title.
Amendment by sections 201(b), 202(f), and 618(b) of Pub. L. 107–16 inapplicable to taxable years beginning during 2002 and 2003, see section 601(b)(2) of Pub. L. 107–147, set out as a note under section 23 of this title.
Pub. L. 107–90, title II, §204(f), Dec. 21, 2001, 115 Stat. 893, provided that: "The amendments made by this section [enacting subchapter E of chapter 22 of this title and amending this section and sections 72, 3201, 3211, 3221, and 3231 of this title] shall apply to calendar years beginning after December 31, 2001."
Pub. L. 107–16, title II, §201(e), June 7, 2001, 115 Stat. 47, provided that:
"(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and sections 23, 25, 26, 32, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2000.
"(2) Subsection (b).—The amendments made by subsection (b) [amending this section and sections 23, 25, 26, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2001."
Amendment by section 202(f)(2)(B) of Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2001, see section 202(g)(1) of Pub. L. 107–16, set out as a note under section 23 of this title.
Pub. L. 107–16, title VI, §618(d), June 7, 2001, 115 Stat. 108, provided that: "The amendments made by this section [enacting section 25B of this title and amending this section and sections 25, 25B, 26, 904, and 1400C of this title] shall apply to taxable years beginning after December 31, 2001."
Pub. L. 106–170, title V, §501(c), Dec. 17, 1999, 113 Stat. 1919, provided that: "The amendments made by this section [amending this section and sections 26 and 904 of this title] shall apply to taxable years beginning after December 31, 1998."
Pub. L. 105–277, div. J, title II, §2001(c), Oct. 21, 1998, 112 Stat. 2681–901, provided that: "The amendments made by this section [amending this section and section 26 of this title] shall apply to taxable years beginning after December 31, 1997."
Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Pub. L. 105–34, title I, §101(e), Aug. 5, 1997, 111 Stat. 799, provided that: "The amendments made by this section [enacting this section and amending sections 32, 501, and 6213 of this title and section 1324 of Title 31, Money and Finance] shall apply to taxable years beginning after December 31, 1997."
Refunds Disregarded in Administration of Federal and Federally Assisted Programs
Pub. L. 107–16, title II, §203, June 7, 2001, 115 Stat. 49, provided that: "Any payment considered to have been made to any individual by reason of section 24 of the Internal Revenue Code of 1986, as amended by section 201, shall not be taken into account as income and shall not be taken into account as resources for the month of receipt and the following month, for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds."
§25. Interest on certain home mortgages
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the product of—
(A) the certificate credit rate, and
(B) the interest paid or accrued by the taxpayer during the taxable year on the remaining principal of the certified indebtedness amount.
(2) Limitation where credit rate exceeds 20 percent
If the certificate credit rate exceeds 20 percent, the amount of the credit allowed to the taxpayer under paragraph (1) for any taxable year shall not exceed $2,000.
(B) Special rule where 2 or more persons hold interests in residence
If 2 or more persons hold interests in any residence, the limitation of subparagraph (A) shall be allocated among such persons in proportion to their respective interests in the residence.
(b) Certificate credit rate; certified indebtedness amount
(1) Certificate credit rate
The term "certificate credit rate" means the rate of the credit allowable by this section which is specified in the mortgage credit certificate.
(2) Certified indebtedness amount
The term "certified indebtedness amount" means the amount of indebtedness which is—
(A) incurred by the taxpayer—
(i) to acquire the principal residence of the taxpayer,
(ii) as a qualified home improvement loan (as defined in section 143(k)(4)) with respect to such residence, or
(iii) as a qualified rehabilitation loan (as defined in section 143(k)(5)) with respect to such residence, and
(B) specified in the mortgage credit certificate.
(c) Mortgage credit certificate; qualified mortgage credit certificate program
(1) Mortgage credit certificate
The term "mortgage credit certificate" means any certificate which—
(A) is issued under a qualified mortgage credit certificate program by the State or political subdivision having the authority to issue a qualified mortgage bond to provide financing on the principal residence of the taxpayer,
(B) is issued to the taxpayer in connection with the acquisition, qualified rehabilitation, or qualified home improvement of the taxpayer's principal residence,
(C) specifies—
(i) the certificate credit rate, and
(ii) the certified indebtedness amount, and
(D) is in such form as the Secretary may prescribe.
(2) Qualified mortgage credit certificate program
The term "qualified mortgage credit certificate program" means any program—
(i) which is established by a State or political subdivision thereof for any calendar year for which it is authorized to issue qualified mortgage bonds,
(ii) under which the issuing authority elects (in such manner and form as the Secretary may prescribe) not to issue an amount of private activity bonds which it may otherwise issue during such calendar year under section 146,
(iii) under which the indebtedness certified by mortgage credit certificates meets the requirements of the following subsections of section 143 (as modified by subparagraph (B) of this paragraph):
(I) subsection (c) (relating to residence requirements),
(II) subsection (d) (relating to 3-year requirement),
(III) subsection (e) (relating to purchase price requirement),
(IV) subsection (f) (relating to income requirements),
(V) subsection (h) (relating to portion of loans required to be placed in targeted areas), and
(VI) paragraph (1) of subsection (i) (relating to other requirements),
(iv) under which no mortgage credit certificate may be issued with respect to any residence any of the financing of which is provided from the proceeds of a qualified mortgage bond or a qualified veterans' mortgage bond,
(v) except to the extent provided in regulations, which is not limited to indebtedness incurred from particular lenders,
(vi) except to the extent provided in regulations, which provides that a mortgage credit certificate is not transferrable, and
(vii) if the issuing authority allocates a block of mortgage credit certificates for use in connection with a particular development, which requires the developer to furnish to the issuing authority and the homebuyer a certificate that the price for the residence is no higher than it would be without the use of a mortgage credit certificate.
Under regulations, rules similar to the rules of subparagraphs (B) and (C) of section 143(a)(2) shall apply to the requirements of this subparagraph.
(B) Modifications of section 143
Under regulations prescribed by the Secretary, in applying section 143 for purposes of subclauses (II), (IV), and (V) of subparagraph (A)(iii)—
(i) each qualified mortgage certificate credit program shall be treated as a separate issue,
(ii) the product determined by multiplying—
(I) the certified indebtedness amount of each mortgage credit certificate issued under such program, by
(II) the certificate credit rate specified in such certificate,
shall be treated as proceeds of such issue and the sum of such products shall be treated as the total proceeds of such issue, and
(iii) paragraph (1) of section 143(d) shall be applied by substituting "100 percent" for "95 percent or more".
Clause (iii) shall not apply if the issuing authority submits a plan to the Secretary for administering the 95-percent requirement of section 143(d)(1) and the Secretary is satisfied that such requirement will be met under such plan.
(d) Determination of certificate credit rate
The certificate credit rate specified in any mortgage credit certificate shall not be less than 10 percent or more than 50 percent.
(2) Aggregate limit on certificate credit rates
In the case of each qualified mortgage credit certificate program, the sum of the products determined by multiplying—
(ii) the certificate credit rate with respect to such certificate,
shall not exceed 25 percent of the nonissued bond amount.
(B) Nonissued bond amount
For purposes of subparagraph (A), the term "nonissued bond amount" means, with respect to any qualified mortgage credit certificate program, the amount of qualified mortgage bonds which the issuing authority is otherwise authorized to issue and elects not to issue under subsection (c)(2)(A)(ii).
(e) Special rules and definitions
(1) Carryforward of unused credit
If the credit allowable under subsection (a) for any taxable year exceeds the applicable tax limit for such taxable year, such excess shall be a carryover to each of the 3 succeeding taxable years and, subject to the limitations of subparagraph (B), shall be added to the credit allowable by subsection (a) for such succeeding taxable year.
(B) Limitation
The amount of the unused credit which may be taken into account under subparagraph (A) for any taxable year shall not exceed the amount (if any) by which the applicable tax limit for such taxable year exceeds the sum of—
(i) the credit allowable under subsection (a) for such taxable year determined without regard to this paragraph, and
(ii) the amounts which, by reason of this paragraph, are carried to such taxable year and are attributable to taxable years before the unused credit year.
(C) Applicable tax limit
For purposes of this paragraph, the term "applicable tax limit" means the limitation imposed by section 26(a) for the taxable year reduced by the sum of the credits allowable under this subpart (other than this section and sections 23 and 25D).
(2) Indebtedness not treated as certified where certain requirements not in fact met
Subsection (a) shall not apply to any indebtedness if all the requirements of subsection (c)(1), (d), (e), (f), and (i) of section 143 and clauses (iv), (v), and (vii) of subsection (c)(2)(A), were not in fact met with respect to such indebtedness. Except to the extent provided in regulations, the requirements described in the preceding sentence shall be treated as met if there is a certification, under penalty of perjury, that such requirements a
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U.S. Supreme Court – A Houseboat is not a Vessel
The Supreme Court recently issued an opinion that may have the effect of permitting more injured workers to fall within the realm of the Longshore and HarborWorkers Compensation Act (the “ Longshore Act”) but excluding them from the Jones Act. In Lozman v. City of RivieraBeach, the Court further addressed the issue of whether or not a particular structure is a “vessel.”
The opinion involved a houseboat that had no independent source of electricity, no steering mechanism and had French doors and ordinary windows (as opposed to watertight portholes). The Court stated “in our view a structure does not fall within the scope of this statutory phrase unless a reasonable observer, looking to the home’s physical characteristics and activities, would consider it designed to a practical degree for carrying people or things over water.” The Court, therefore, found the home not to be a vessel.
The issue in Lozman was whether admiralty jurisdiction was proper. Therefore, the decision may impact whether a worker is covered under the Longshore Act. If a worker is not a Jones Act “seaman,” he or she is likely protected under the Longshore Act. If, because of this case, certain workers are not Jones Act seaman because the structures they work on are not “vessels,” the Longshore Act will expand to cover those workers.
This case acts to limit what constitutes a vessel, which could take some workers out of Jones Act coverage. The Court stated that if the structure in question, is used to transport people or things over water, it is a vessel. The “reasonable observer” test stated in Lozman creates a practical approach to look at borderline cases and does away with the “anything that floats is a vessel” approach taken by some jurisdictions. At present, the case may only directly affect those workers on house boats or floating restaurants or businesses. However, it remains to be seen how individual jurisdictions will use the Lozman case’s definition of “vessel” to—perhaps unintentionally—include more workers under the Longshore Act.
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Read Next: Immersive Theater Technology Set for US Debut in Los Angeles
April 11, 2017 7:30AM PT
Melissa McCarthy to Be Honored by Artemis Women in Action Film Festival (EXCLUSIVE)
By Dave McNary
Dave McNary
Film Reporter @Variety_DMcNary FOLLOW
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Motion Picture Association of America Hires Emily Lenzner as Communications Chief
Immersive Theater Technology Set for US Debut in Los Angeles
CREDIT: Rex Shutterstock
Melissa McCarthy will be honored with the Powerhouse award by the Artemis Women in Action Film Festival, Variety has learned exclusively.
The honor will be presented on the opening night of the festival — now in its third year — on April 20 at the Ahrya Fine Arts Theater in Beverly Hills.
“Melissa has epitomized female action heroes in countless films,” the festival said. “She has always embraced characters who are physically empowered — even when they make us laugh.”
McCarthy’s credits include “The Boss,” “Tammy,” “Identity Thief,” “Spy,” “The Heat,” “Ghostbusters,” and “St. Vincent.” She received an Academy Award nomination in the best supporting actress category for “Bridesmaids.”
“Our film festival seeks to redefine the image of women, not just on screen, but in culture as well,” said film festival founder Melanie Wise. “Our official hashtag is #womenkickass, and we try to convey that sensibility in everything that we do.”
McCarthy will be honored along with previously announced honoree Tom Cruise, who will receive the Artemis Action Rebel award in recognition of his body of work; Nichelle Nichols, who portrayed Lt. Uhura in the original “Star Trek” TV series and films; and stuntwoman Luci Romberg, who has been a stunt double for McCarthy on “Ghostbusters” and “Spy.”
Cynthia Rothrock will also be honored for her body of work in more than 50 action films including “China O’Brien,” “Lady Dragon,” and “Rage and Honor.” The Los Angeles Sparks pro basketball team sponsors the festival.
Ryan Simpkins Joins Fox-Disney's 'Fear Street' (EXCLUSIVE)
Ryan Simpkins has joined Fox-Disney’s second installment of 20th Century Fox and Chernin Entertainment’s “Fear Street” trilogy, based on the novels by R.L. Stine. Leigh Janiak is helming all three films. Previously announced cast includes Gillian Jacobs, Sadie Sink, Emily Rudd, McCabe Slye, Kiana Madeira, Olivia Welch, Benjamin Flores Jr., Ashley Zukerman, Fred Hechinger, Julia [...]
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News Articles and analysis
All you need is luck? One man’s road out of homelessness
Like many people who find themselves homeless, David Montgomery was once securely employed and had a regular place to live. He was paying off his home.
But while working for a Victorian Government department, David fell victim to the push towards privatisation and was made redundant.
For many years David took whatever work he could find to make ends meet – casual jobs, part-time work – but found that he couldn’t get back into the permanent workforce. David is diabetic, and his precarious work situation took a toll. His physical and mental health deteriorated until he had to be admitted to hospital.
He was on the Disability Support Pension but couldn’t cover his mortgage.
While he was in hospital the bank foreclosed and David lost his home. But this was years before the current Royal Commission into banking practices. Nobody seemed to care.
The loss of his home marked the beginning of a long period of insecure housing – the kind of homelessness that is not always obvious, not represented by the image of ‘sleeping rough’. Many people experiencing homelessness will find themselves couch surfing, or sleeping in their cars, or, like David, living in tenuous and inadequate conditions.
David was offered space in rooming houses where there were holes in the floor, mouse droppings, no refrigeration for his insulin.
“I’ll die if I go in there,” he thought. But his options were limited.
He lived for two years in supported accommodation, in conditions that put his physical and mental health in danger: with other residents who had serious dementia issues or were suffering psychotic episodes and were violent. “One of them tried to burn himself in the front yard.”
David had endured enough.
“I’m 56,” he said to himself. “I can’t do this.”
Finally, a housing organisation found David a safe, secure place to live, in community housing in Ringwood.
“It’s fantastic, it feels like a home,” David says. “It’s made so much difference to my life.”
(Article continues underneath)
His apartment, which is close to shops and public transport, and fitted with mobility aids that allow him to live safely with his health conditions, has allowed David the security to move on with his life, to make connections and contribute to the community.
For the last eight years he has been part of the Council to Homeless Persons, working to improve the conditions of people in insecure housing and give them a voice. “I know a lot of people who live in rooming houses, it’s absolutely destroyed them.”
Social housing, David says, makes so much difference to people.
“It gives you the opportunity to go out and get on with your life instead of being stuck in isolation. It’s social inclusion, it’s about community, getting to know people. I would not be able to do what I’ve been doing over the years if I hadn’t been here. It’s so important for a person to feel like they’ve got security.”
Ultimately David’s story is a testament to the importance of all Victorians having not just a roof over their heads, but a place to call home.
In David’s words: “I’m so lucky to be where I am.”
But it shouldn’t come down to luck.
Victorian has the power to create affordable housing, combat homelessness and make renting fair. The state controls the policy levers.
What the thousands of Victorian like David need isn’t luck. It’s immediate, sustained and bipartisan action.
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