The Loss Disallowance Rule (LDR): A Guide for Corporate Tax Strategies

Explore how the Loss Disallowance Rule (LDR) impacts corporate tax returns, IRS regulations, and key legal cases. Get insights on LDR effects on subsidiaries and strategy.
IEEE

Arrays vs. Decision Diagrams: A Case Study on Quantum Circuit Simulators

Abstract: Despite the recent progress in the physical implementation of quantum computers, a significant amount of research still depends on the use of quantum circuit simulators running on classical ...
IEEE

Identification of Annotations for Circuit Symbols in Electrical Diagrams of Document Images

Abstract: Though annotations are integral part of symbols in drawings, due attention is yet to be given for their identification, interpretation, and storage. A reconstructed drawing from the vector ...
San Diego Union-Tribune

Larger 9th Circuit panel to hear San Diego challenge to California’s ammunition background check law

The 9th U.S. Circuit Court of Appeals announced Monday that an 11-judge panel will hear a San Diego case challenging a California law that requires a background check for nearly all purchases of ...