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1 Tax credits (see Topic 59 for more details on tax credits) A Deduction or exclusion versus tax credit (1) Which is better The answer depends on the tax bracket A deduction or exclusion reduces the amount of taxable income that falls within a person s tax bracket A credit reduces, dollar for dollar, the amount of tax computed on taxable income (2) Example: Suppose you are in the 27 percent tax bracket The choice is between claiming a $1,000 deduction or a $250 credit The deduction should be claimed because it saves you $270 ($1,000 27%) in taxes The credit saves only $250 in taxes On the other hand, if you were in the 15 percent tax bracket, the credit should be claimed B Child and dependent care credit (1) Any employer-provided dependent care assistance reduces the maximum amount on a dollar-for-dollar basis (2) If there is a choice between claiming the child and dependent care credit or participating in a dependent care exible spending account (FSA), an individual will save more taxes by paying child care expenses with FSA money (3) If someone is hired to care for your children and provide the care in your home, the IRS generally considers you an employer If you pay the worker more than $1,300 per year, you are liable for the employer s share of FICA tax C Education tax credits (1) Tuition paid in December 2002 for a course that begins in January 2003 is counted toward the 2002 credit, not the 2003 credit (2) A taxpayer may be able to reduce the amount of federal income tax withholding based on the estimated tax bene ts of education credits and deductions 2 Alternative minimum tax (AMT planning) A Incentive stock options (1) Although no taxable income is recognized when an option is granted or exercised, the difference between the fair market value and the exercise price is an item of AMT tax preference and can trigger a signi cant AMT liability in the year of exercise if a large amount of appreciated stock is involved (2) When the stock is sold, most of the AMT liability will be recovered as an AMT credit against regular tax if the value of the stock has not decreased after the exercise of the option (3) The AMT gain is the difference between the fair market value of the stock at the time of the sale and the fair market value of the stock at the time of exercise (4) Regular tax gain is the difference between the fair market value at the time of the sale and the exercise price (5) Because regular tax liability will generally exceed the AMT tentative minimum, most or all of the credit for the previously paid AMT is typically claimed against regular tax in the year of sale.



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Although there are nine possible HTTP request methods specified by RFC 2616, the ones of most interest to us are the two that you're probably already familiar with: GET and POST Most people know them as the methods that allow an HTTP client to look up some information on the server Once a TCP connection has been established between client and server, the client can issue an HTTP request, such as GET or POST, and receive an HTTP reply In HTTP 11, multiple HTTP requests can be made on the same connection HTTP requests and replies contain a header and a body The header is a series of name/value pairs the metadata of the communication The body contains the application-level content, such as an HTML file For a better feel for the request/reply dialogue between client and server, I'll describe something similar to our city example (from 4) and discuss it in more detail Suppose a user wants to retrieve http://wwwexamplecom/citieshtml As shown in Figure 5-2, this page lists all of the cities in the world, with their corresponding countries and populations (quite a big list!) When the user types the URL into the Web browser's location field, the browser establishes a connection to the server and issues an HTTP request to retrieve the information Since the user typed the location into the browser location field, this request will be an invocation of the HTTP GET method Figure 5-2 Web page listing city populations





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The HTTP GET method is used to retrieve the specified URI from the Web server In our example, the browser might make the following request in order to resolve http://wwwexamplecom/citieshtml from wwwexamplecom:

really an infrared method. Thus it was complementary to its related technique. the measurement of Raman circular intensity difference (CID), which was first only applicable to low-wavenumber transitions and then slowly proceeded to higher-energy transitions. Though Raman CID was the first of the two types of measurement of vibrational optical activity, it was not as sensitive as VCD. Consequently applications of VCD to atcreochemical problems are much longer possible than utilisations of Raman optical activity, ROA. The supplementation of experimental VCD by ah iiiitio - calculations is considerably advanced. For small molecules it is possible to calculate the theoretical VCD with sufficient precision, so that for these molecules the absolute configuration can be deduced reliably.

This is the actual content of the message being transferred from client to server A corresponding reply from the server might contain

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