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The working principle of enzymatically coupled ion-sensitive eld effect transistors (ENFETs), initially proposed by Janata in 1976 [98], relies on the immobilization of enzymes on top of the active area of an electrolytic solution gate, eld-effect transistor (SGFET), see Figure 16.24. The catalytic activity of the immobilized enzymes towards certain analytes alters the chemical composition of the solution close to the active area. In some cases, the enzymatic reaction induces a local change of the pH, which can be detected by the SGFET. Until now, reports on Si-based ENFETs have dominated the literature [99, 100], but there are still major problems with the stability of such devices. Due to its chemical stability and biocompatibility, diamond offers an attractive platform for the fabrication of ENFETs. In addition, the unique feature of its spontaneous surface conductivity induced by hydrogen termination offers a novel detection mechanism. SGFETs on H-terminated diamond surfaces have been successfully demonstrated, exhibiting a clear sensitivity to both pH and the ionic strength of the solution [10, 71]. It has been shown that the surface conductivity of H-terminated diamond can be modulated in an electrolyte by using a gate electrode [9, 11]. Under the control of the gate electrode, and in a certain potential range, the hydrogenated diamond/electrolyte interface behaves like an almost ideal capacitor, allowing the capacitive charging of the interface [11]. Interestingly, a surface conductive diamond SGFET behaves like a MOSFET device (with the metal replaced by the solution gate) in which there is no insulating layer preventing carriers crossing the interface. Figure 16.25(a) shows the typical transistor curves of a SGFET fabricated on a IIa-type single crystalline diamond; complete pinch-off of the drain source



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The test for determining whether incurring indebtedness is reasonably foreseeable at the time property is acquired or improved is a facts and circumstances test The fact that an Exempt Organization did not actually foresee the need for the incurrence of the indebtedness does not necessarily mean that its incurrence was not reasonably foreseeable at the time the property was acquired or improved [Treas Reg 1514(c)-1(a)(1)] 5 A foreign corporation will constitute a PFIC with respect to a taxable year if either (a) at least 75% of its gross income for the year consists of passive income (eg, dividends, interest, net capital gains, net foreign currency gains, and any income equivalent to interest) or (b) at least 50% of its assets produce, or are held for the production of, passive income [Code secs 1297(a) and 954(c)] 6 A proposed Treasury regulation [Prop Treas Reg 1.





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If you ve done other projects in this book, you may have enough of the 276-147 PC board left for this Atari portable. Check the Wiring the Unit section to see how much you ll need.

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1291-1(e)] provides that if a shareholder of a PFIC is an Exempt Organization, Code section 1291 and the Treasury regulations thereunder apply to such a shareholder only if a dividend from the PFIC would be taxable to the Exempt Organization under the UBTI rules However, as discussed above, dividend income from a non-debt-financed investment in a corporation is excludible from UBTI 7 US persons and entities owning shares in a PFIC are generally subject to a special US federal income tax regime with respect to certain distributions received from the PFIC and with respect to gain from the sale or disposition of stock in the PFIC Different rules apply depending on whether the US shareholder has made a QEF election for the first taxable year that it owns the PFIC stock If a QEF election is made, the US.

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shareholder must report as income each year its pro rata share of the PFIC s realized net ordinary income and realized capital gains for the year [Code sec 1293(a)] If a QEF election is not made, the US shareholder must generally pay a special tax and an interest charge (based on the value of tax deferral) on the gain recognized on direct and indirect dispositions of stock in the PFIC and upon the receipt of an excess distribution from the PFIC (ie, a distribution representing amounts received during the current year in excess of 125% of the average amounts of distributions received by the shareholders in the preceding three years) [Code secs 1291(a), (b), and (c)] 8 Under proposed Treasury regulations, amounts included in gross income under a QEF election are not treated as distributions by the PFIC [Prop Treas Reg 11291-1(c)(1) and -2(b)(2)].

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