The 24 Hour Clock
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Bostwick : Determination Dta No
STATE OF NEW YORK DIVISION OF TAX APPEALS ________________________________________________ In the Matter of the Petition : of : TANTIVY GUBELMANN BOSTWICK : DETERMINATION DTA NO. 820637 for Redetermination of a Deficiency or for Refund of New : York State and New York City Personal Income Taxes under Article 22 of the Tax Law and the New York City : Administrative Code for the Year 1999. ________________________________________________: Petitioner, Tantivy Gubelmann Bostwick, 71 East 77th Street, #9D, New York, New York 10021, filed a petition for redetermination of a deficiency or for refund of New York State and New York City personal income taxes under Article 22 of the Tax Law and the New York City Administrative Code for the year 1999. A hearing was held before Catherine M. Bennett, Administrative Law Judge, at the offices of the Division of Tax Appeals, 641 Lexington Avenue, New York, New York, on April 12, 2006 at 10:30 A.M., with all briefs to be submitted by October 16, 2006, which date began the six-month period for the issuance of this determination. Petitioner appeared by Roberts and Holland, LLP (Joseph Lipari, Esq., and Dennis Rimkunas, Esq., of counsel). The Division of Taxation appeared by Mark F. Volk, Esq. (Michele Milavec, Esq., of counsel). ISSUES I. Whether the Division of Taxation has shown that petitioner changed her domicile from New Jersey to New York State and City effective June 1, 1999, and remained domiciled in New York State and City until December 31, 1999. -2 II. Whether the Division of Taxation properly imposed penalties pursuant to Tax Law § 685(p). -
Complete User Guide 5X53 GPS SOLAR WATCH (Dual Time) ASTRON 5X53 GPS SOLAR
READ FIRST CONTENTS Complete User Guide 5X53 GPS SOLAR WATCH (Dual time) ASTRON 5X53 GPS SOLAR Thank you very much for choosing a SEIKO watch. For proper and safe use of your SEIKO watch, please read carefully the instructions in this booklet before using it. Keep this manual handy for easy reference. Length adjustment service for metallic bands is available at the retailer from whom the watch was purchased. If you cannot have your watch repaired by the retailer from whom the watch was purchased because you received the watch as a gift, or you moved to a distant place, please contact SEIKO WORLDWIDE SERVICE NETWORK. The service may also be available on a chargeable basis at other retailers, however, some retailers may not undertake the service. If your watch has a protective film for preventing scratches, make sure to peel it off before using the watch. If the watch is used with the film on it, dirt, sweat, dust, or moisture may be attached under the film and may cause rust. 1 1 READ FIRST ASTRON 5X53 GPS SOLAR HANDLING CAUTIONS WARNING CAUTIONS To indicate the risks of serious consequences such as severe injuries To indicate the risks of light injuries or material damages unless the unless the following safety regulations are strictly observed. following safety regulations are strictly observed. • Immediately stop wearing the watch in the following cases. • Avoid wearing or storing the watch in the following places. { If the watch body or band becomes edged by corrosion etc. { Places where volatile agents (cosmetics { Places of high humidity { If the pins protrude from the band. -
What Time Is It? Managing Time in the Internet
What time is it? Managing Time in the Internet Sathiya Kumaran Mani†, Paul Barford†, Ramakrishnan Durairajan#, Joel Sommers* †University of Wisconsin - Madison #University of Oregon *Colgate University ABSTRACT The importance of time has led most governments around In this paper, we report on our investigation of how cur- the world to set up centralized entities (e.g., the National rent local time is reported accurately by devices connected Institute of Standards and Technology in the US [16]) to to the internet. We describe the basic mechanisms for time specify time standards and to maintain highly precise clocks management and focus on a critical but unstudied aspect of that serve as reference sources. A natural question to ask managing time on connected devices: the time zone database is, how do I ensure that my personal clock is coordinated, (TZDB). Our longitudinal analysis of the TZDB highlights in a reasonable way, with the time specified on a national how internet time has been managed by a loose confedera- reference server? In an age when most people get their time tion of contributors over the past 25 years. We drill down on from electronic devices such as computers, smartphones, details of the update process, update types and frequency, smartwatches, etc., the answer lies in a set of processes that and anomalies related to TZDB updates. We find that 76% of have been in place and largely unchanged for many years. TZDB updates include changes to the Daylight Saving Time In this paper, we investigate how time is coordinated and (DST) rules, indicating that DST has a significant influence reported by devices connected to the internet. -
Nonresident Audit Guidelines June 2014 2014
Nonresident Audit Guidelines June 2014 2014 Nonresident Audit Guidelines State of New York - Department of Taxation and Finance Income Franchise Field Audit Bureau Page | 1 June 2014 Table of Contents Table of Contents Nonresident Audit Guidelines June 2014 Section Title Page(s) I. Introduction 4-5 II. Overview of the Nonresident Audit 6 A. New York State Personal Income Tax Law 6 B. New York State Personal Income Tax Regulations 6 III. Scope of the Nonresident Audit 7-8 IV. Domicile 9-13 A. Definition 9 B. Intention and Motive 9-10 C. Continuation and Change 10-12 D. Burden and Degree of Proof 12-13 V. Factors to be Considered in Determining Domicile 14-50 A. Primary Factors 14-33 1. Home 15-21 2. Active Business Involvement 22-25 3. Time 25-29 4. Items Near and Dear 29-31 5. Family Connections 32-34 B. Evaluation of the Factors 34-37 C. Other Factors Affecting Domicile 37-40 D. Nonfactors of Domicile 40-41 E. Tax Relief for a Domiciliary 42-44 F. Foreign Domicile 4 5 - 50 1. Intent 45-46 2. Factors 46-49 3. Citizenship 49-50 VI. Statutory Residence 51-74 A. Definition 51 B. Permanent Place of Abode, Part I: The Basics 51-59 1. Physical Attributes 52 2. Nature of the Relationship 52-58 3. Conclusion 58-59 Page | 2 Table of Contents Nonresident Audit Guidelines June 2014 Section Title Page(s) C. Permanent Place of Abode, Part II: Other Issues 59-62 1. Residence Not Habitable 59 2. Corporate Apartments 59-60 3. -
Regarding Time Zoning in Saskatchewan
A SUBMISSION TO THE GOVERNMENT OF SASKATCHEWAN REGARDING TIME ZONING IN SASKATCHEWAN by Earl R. V. Milton, M .Sc ., Ph.D. UNIVERSITY OF SASKATCHEWAN REGINA CAMPUS REGINA, CANADA February 22, 1966. The Honourable W . Ross Thatcher, Premier, Province of Saskatchewan. Sir: As the only professional astronomer in the province of Saskatchewan, I beg your consideration of the enclosed report on time. Since time is determined by the astronomers of the world, I feel that I should express some relevant thoughts on the question of the time zoning of Saskatchewan. In my report I have covered the basic definition of time, the devel opment of timekeeping, and the evolution of the standardized system of time zoning in use today in North America. After a careful study, which immediately preceded this report, I found myself able to reach only one conclusion as to the proper time that should be in use in Saskatchewan. That conclusion is that the entire province of Saskatchewan should be using Mountain Standard Time. I have come to this conclusion from the following considerations: 1. The true time for Saskatchewan is that of the 105th meridian, which runs through the centre of the province; this time is commonly called Mountain Standard Time. 2. Private interests are endeavouring to promote agreement on a continent-wide time change from standard time to daylight time during the summer months. Unless the province of Saskatchewan is using Mountain Standard Time, cooperation with the rest of the continent in this endeavour is not feasible. 3. The possible establishment of a uniform prairie regional time zone might be possible using Mountain Standard Time; no other time in use on the prairies could be adopted by all three provinces concerned.