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In the player's banquet later in the day, sophomore star Libietis was named the ITA National Player to Watch, an honor given to a player expected to compete for national titles in the year to come. He is currently ranked No. This season marked a fast rebound for the Vols back into the top ranks of college tennis after losing five of six starters from the and SEC Championship seasons. The Vols finished the year Saturday by reaching the quarterfinals of the NCAA Championships for the third time in four years and have been ranked as high as fifth nationally. Woodruff is currently in his 11th season as a coach for the Vols and has helped guide the team to unprecedented team and individual success over the last five seasons. He has coached three individuals to the No. With his doubles program, the Vols have boasted a top-ranked doubles team in four of the last five years.
These additional schedules will be used as needed to complete more complex tax returns. The instructions for the new schedules are at the end of the Instructions for Form See chapter 1. Forms A and EZ no longer available. If you used one of these forms in the past, you will now file Form Some forms and publications that were released in or early may still have references to Form A or Form EZ.
Please disregard these references.
Due date of return. File your tax return by April 15, Change in tax rates. For , most tax rates have been reduced. Standard deduction amount increased. For , the standard deduction amount has been increased for all filers. See chapter Personal exemption suspended. See chapter 3. Increased child tax credit and additional child tax credit. New credit for other dependents.
If you have a dependent, you may be able to claim the credit for other dependents. The child tax credit and credit for other dependents are both figured using the Child Tax Credit and Credit for Other Dependents Worksheet and reported on line 12a of Form Social security number SSN required for child tax credit. Your child must have an SSN valid for employment issued before the due date of your return including extensions to be claimed as a qualifying child for the child tax credit or additional child tax credit.
Qualified business income deduction. The deduction can be taken in addition to your standard deduction or itemized deductions. For more information, see chapter Special rules for eligible gains invested in Qualified Opportunity Funds. If you have an eligible gain, you can invest that gain into a Qualified Opportunity Fund QO Fund and elect to defer part or all of the gain that is otherwise includible in income.
The gain is deferred until the date you sell or exchange the investment or December 31, , whichever is earlier. You also may be able to permanently exclude gain from the sale or exchange of an investment in a QO Fund if the investment is held for at least 10 years.
For information about what types of gains entitle you to elect these special rules, see the Instructions for Schedule D Form For information on how to elect to use these special rules, see the Instructions for Form Changes to itemized deductions. For , there have been changes to the itemized deductions that can be claimed on Schedule A Form These include the following. Your overall itemized deductions are no longer limited if your adjusted gross income is over a certain limit.
Also, you can no longer deduct interest on a home equity loan. You can no longer deduct a personal casualty or theft loss unless the loss is from a federally declared disaster.
See chapters 22 through 27 and the Schedule A Form instructions for more information about the allowable itemized deductions. Standard mileage rates. The rate for business use of your vehicle is The rate for use of your vehicle to get medical care or to move is 18 cents a mile.
See Pub. Adoption credit. Alternative minimum tax AMT exemption amount has increased. Section deferred foreign income. If you own directly or indirectly certain foreign corporations, you may have to include on your return certain deferred foreign income. You may pay the entire amount of tax due with respect to this deferred foreign income this year or elect to pay in eight installments; or in the case of certain stock owned through an S corporation, elect to defer payment until a triggering event occurs.
See the instructions for Form , line 11a; Schedule 1 Form , line 21; Schedule 5 Form , line 74; Form ; and Form A for more information. If you own an interest in a domestic pass-through entity that is a U. See IRS. Domestic production activities deduction. The domestic production activities deduction has been repealed with limited exceptions. See Form , Domestic Production Activities Deduction, and its instructions; and the Instructions for Schedule 1 Form , line 36, for more information.
He received a wild card into the U. Open a few months later. Libietis, the No. Reese takes on Pepperdine's Alex Sarkissian at 2 p.
Libietis will be back in action for the first time since injuring his knee and ankle in the Vols' quarterfinal loss to Virginia on Saturday. He has a record this season and entered the tournament ranked No. Frank is playing today in the NCAA team final.
Reese is and is off to his best season. Sarkissian is the No.
Klick here to read PDF or to download it. Conjuring is certainly a complex and deep discipline, however, it is structurally simple, but by no means easy to do well: Klick here to read the PDF and download it. We need to seek inspiration not only by reading the classics, or studying the work of the great masters of our art, but also by looking at other disciplines, perceiving their problems and how they solve them.
Great insights will be gained from this. I hope it will encourage you to look at our own discipline from a different point of view, enabling you to realize the multifaceted structure and intricacies which make it so unique and fascinating to us, and also to those who do not yet fully understand its complexity. Here is my essay on the subject, and you can read or download it by clicking HERE. Although it is true that there are no rules in Art, it is also true that, to learn a discipline, regardless of what type, following certain guidelines will make the process easier.
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