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located at a residence, and to keep things simple for now, that there are no intermediary proxy servers involved in the network transfers When the client attempts to retrieve the page for the first time, the following happens:



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The client browser requests the information from the original server via an unconditional GET request The originating Web server resolves the request and returns the document to the user's browser





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Topic 69: Passive Activity and At-Risk Rules - 221 A An NOL is the excess of business deductions over gross income in a particular tax year An NOL deduction is allowed as a carryback or carryover to other tax years where gross income exceeded business deductions B NOL deduction is allowed for individuals, corporations, estates, and trusts; NOL deduction is not allowed for partnerships and S Corporations C NOL can be carried back two years and forward 20 years A decedent s NOL can be carried back, but not forward Farming losses can be carried back ve years D Note: Do not confuse NOL with NCL (net capital losses), which a corporation can carry back three years and carry forward ve years to offset capital gains An individual can carry forward NCL inde nitely (see Topic 66 for more details)

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The version of ClamAV included with Debian 3.1 (aka Sarge ) uses an older virus-scanning engine. Because the updated engine is not likely to make it into an update any time soon because of the Debian upgrade policies, a group of Debian developers has created special sets of the ClamAV packages that are designed for easy installation on Sarge. For more information about how to use these packages instead of the stock versions, see http://volatile.debian.net/. You may choose to do this from the start, or to add the appropriate URIs to your APT configuration later and do an upgrade. In either case, the configuration process detailed in this section will be about the same.

Since the GET had no conditions associated with it, when the same client requests this document, the same costly process takes place Thus, the examplecom Web servers not only have to serve everyone who wants the verylongpagehtml file, but they have to serve the same clients who make multiple requests for it! However, if the browser sets the If-Modified-Since request header when communicating with the originating server, a needless data transfer can be avoided For example, during step 2 it can amend the GET request by indicating the date that the currently cached object was last transferred:

.

x2

If the originating server determines that the requested object has been modified since this date, it sends the object to the client, just as if it had been requested for the first time If the requested

1 De nitions A At-risk rules limit a taxpayer s deductible loss to the amount that the taxpayer actually has at risk of loss B At-risk rules apply to the following: (1) Individuals (2) Estates and trusts (3) Partners (4) Shareholders in S Corporations (5) Most C Corporations C The amount at risk is equal to the sum of: (1) The amount of cash and adjusted basis of other property contributed to the activity by the taxpayer (2) Amounts borrowed for use in the activity for which the taxpayer is personally liable (3) Amounts borrowed for use in the activity that are secured by property of the taxpayer that is not used in the activity (to the extent of FMV of the property) (4) A taxpayer s share of quali ed nonrecourse nancing that is secured by the real property used in the activity Nonrecourse nancing generally means loans from banks, savings and loans, credit unions, and so on Nonrecourse nancing does not include borrowing from any person who has an interest in the activity other than a creditor, or from a related person D Interplay of the amount at risk and the computation of the partner s outside basis (tax basis in his or her interest in the partnership): (1) The partner s basis is increased by quali ed nonrecourse debt (2) The deductible loss from the activity is limited to the amount at risk E Passive activity rules If a loss quali es for recognition under at-risk rules, it may also be subject to passive activity rules Passive activity losses may be used only to offset passive activity income (this does not include portfolio income) A passive activity loss for the year is the amount by which the aggregate losses from all passive activities exceed the aggregate income from all passive activities for that year Passive activities are those activities that involve the conduct of a trade or business in which the taxpayer does not materially participate Rental activities are always passive F Taxpayers subject to passive activity rules: (1) Individuals (2) Estates.

object hasn't been modified, the originating server can return an HTTP 304 message, indicating that the cached object is still up-to-date, and thus avoid a redundant data transfer:

To sign your application, click the Signing tab and select the Sign The ClickOnce Manifests check box, as shown in Figure 4.7. Click the Select From Store button to select a certificate. (This will be called ProjectNameHere_TemporaryKey.pfx, unless you pay for one, as described in the preceding section of this chapter about trusted publishers.) You can see that the certificate is issued to gurdy, which is the name of the administrator account on this computer, as well as the name of the user account. Click Create Test Certificate to password protect the certificate. Type a password in the Create Test Certificate password boxes and click OK. This adds a key with the file extension .pfx in the project, as shown in the Solution Explorer in Figure 4.8. Visual Studio then generates the ClickOnce manifests, which are the application manifest and deployment manifest. Their file names both end with .deploy extensions. To run your ClickOnce application, the user visits your website and clicks on a link to the deployment manifest. The user s computer then downloads the project files, which include the application manifest, and then the user s computer runs the application manifest.

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