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1 Filing status A Single A taxpayer is single if, on December 31, he or she is unmarried or legally separated B Married ling jointly (MFJ) (1) Taxpayers may le jointly if, on December 31, they are: (a) Married and living together (b) Married and living apart, but not legally separated or divorced (c) Living in common law marriage, if recognized in the state where they reside (2) If a spouse dies, the survivor can le jointly if one of the preceding tests were met during the year, assuming the survivor did not remarry C Married ling separately (MFS) (1) Taxpayers who are married at the end of the year can elect to le separately (2) Reasons to le separately: (a) No joint liability (b) Lower taxes for some couples The tax brackets for MFS are exactly half those for MFJ Spouses generally pay the same amount of tax under MFS as they would under MFJ unless one spouse has medical expenses, casualty losses, or employee business expenses subject to the percentage limitation based on adjusted gross income (AGI) (3) Potential disadvantages:



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EjbBenefitSessionbeanclass EjbBenefitSessionRemoteclass EjbBenefitSessionHomeclass META-INF/ ejb-jarxml

False False False True True True True True True True False False False True False True False False True True False False False

The relationship between what is assembled and what is deployed is shown in Figure 3-3 As you can see, WAR and JAR files are the guts of a J2EE application EAR file, which is deployed as a J2EE server Figure 3-3 J2EE service packaging and deployment

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A deployment descriptor file is simply an XML file that typically contains structural, assembly, and runtime information about J2EE components A J2EE application consists of a deployment descriptor for the application as a whole and specific deployment descriptor files for each component as necessary The information in a descriptor file has to do with the component assembly (eg, the names of EJB interface classes), security information (eg, definitions and applications of roles), and other runtime dependencies and information Part of a sample EJB deployment descriptor file is shown here This snippet indicates something about the structure of the object (ie, its attributes and relationships) and its resource dependencies (ie, database information):

3. This result shows that both 32-bit I/O and DMA are off. To turn them on, type:

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182 - Income Tax Planning (a) If separate returns are led and itemized deductions are elected by one spouse, the other spouse must also itemize deductions (b) Increase in taxable Social Security bene ts (c) Credit losses (d) Loss of the special $25,000 allowance for rental real estate D Head of household (HOH) (1) The taxpayer must meet all of the following tests to le as head of household: (a) The taxpayer is not married at end of year (b) The taxpayer pays more than half the cost of the home (c) The home was the main home for more than half the year for: i The taxpayer s child, stepchild, adopted child, or grandchild An unmarried child does not need to be a dependent A married child generally must be a dependent ii Foster child who is a dependent iii Another relative who is the taxpayer s dependent: Parent or grandparent Sibling, stepsibling, or halfsibling Mother-, father-, daughter-, son-, brother-, or sister-in-law Uncle, aunt, nephew, or niece iv Relatives not listed and unrelated persons may be the taxpayer s dependents if they lived in the taxpayer s household for one full year (d) The taxpayer was a US citizen or resident during the full year (2) Parents do not have to live with the taxpayer half of the year for the taxpayer to qualify as HOH The taxpayer quali es by paying more than half the cost of a parent s home The home must be the main home of the parent for the entire year The parent must be a dependent of the taxpayer Paying half of a nursing home quali es The taxpayer must still meet tests (1) (a), the taxpayer is not married at end of year, and (1) (d), the taxpayer was a US citizen or resident during the full year (3) A married taxpayer can le as HOH if all of the following are met: (a) The taxpayer les a separate tax return (b) The taxpayer pays more than half the cost of the home (c) The spouse did not live in the home during the last six months of the tax year (d) The home was the main home for more than half the year for the taxpayer s child, stepchild, or adopted or foster child (e) The taxpayer was a US citizen or resident during the full year E Qualifying widow(er) (1) If the taxpayer s spouse died within two years preceding the year for which the taxpayer s return is being led, the surviving spouse can qualify to use the married ling jointly tax rate and standard deductions (2) The surviving spouse must meet all of the following: (a) The taxpayer was entitled to le a joint return with decedent in year of death (b) The taxpayer did not remarry before the end of the current year (c) The taxpayer paid more than half the cost of the home (d) The home was the main home, for the entire year, of the taxpayer s child, stepchild, or adopted or foster child.

<persistence-type>Container</persistence-type> <cmp-field><field-name>first_name</field-name></cmp-field> <cmp-field><field-name>last_name</field-name></cmp-field> <cmp-field><field-name>hire_date</field-name></cmp-field> <resource-ref> <res-ref-name>employee</res-ref-name> <res-type>javaxsqlDataSource</res-type> <res-auth>Container</res-auth>

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