The first is the establishment of the Aero Engine Corp. of China (AECC) last year, which consolidates Chinese aero-engine know-how and capabilities, indicating that the indigenous development of aircraft engines is now a strategic priority for China. This focus is even more striking when one realizes that China now has access to rhenium, a rare metal that helps create strong superalloys necessary for the manufacture of high-pressure jet engine turbine blades. Since the 2010 discovery in the Shaanxi province of reserves, which account for 7% of the world’s total, considerable effort has been made to exploit and process this metal. Moreover, a major technological milestone was recently achieved that opens the door for mass production of single-crystal turbine blades, a key component of modern jet engines. It is thus no surprise that one of the cornerstones of the newly established joint Sino-Russian widebody aircraft program is the development of a dedicated, state-of-the-art engine.
Human bodies are frail, easily damaged packages full of parts that can never fully come back once lost. Luckily, researchers worldwide are working on replacing every bit of the body to make us all cyborgs.
在这部暂未定名的电影里面，两段交错的三角恋，偏执，背叛等元素与音乐场面相互映衬。参演此片的有克里斯蒂安·贝尔（ChristianBale）、凯特·布兰切特（Cate Blanchett）、迈克尔·法斯宾德（Michael Fassbender）、瑞恩·高斯林（RyanGosling）、鲁妮·玛拉（Rooney Mara）以及娜塔丽·波特曼（Natalie Portman.）。
Partner Income Tax Reporting
The K-1 form is used by partnership businesses to pass through business results to the partners. A partnership does not pay taxes. Instead, the partners pay taxes on the earnings and get to claim any deductions. Publicly traded partnerships, referred to as master limited partnerships, are bought like stocks but pass through income like a partnership. Your IRA would have K-1 income if you invested in Master Limited Partnership, or MLP, stocks with your IRA money.
Unrelated Business Income
Tax rules require tax-advantaged accounts like IRAs to pay income tax on what is called "unrelated business income." An IRA holds investments and partnership income may not be investment income, resulting in UBI from your partnership investments. The amount of unrelated business income from your IRA's partnership investments will be listed as such in Box 20 of the K-1 form. Only the amounts of unrelated business income are important concerning taxes and your IRA account.
Exploring IRA and UBIT Policies
If your IRA earns more than $1,000 in unrelated business income as reported on the K-1s you received, the IRA must pay unrelated business income tax – UBIT – on the amount above the $1,000 cutoff. Not all of the distributions you receive from MLP investments will be UBI, and many partnership investments will report little or no UBI on the K-1s they send out. If the K-1s you received total to less than $1,000 in UBI, there is nothing you need to do. With more than $1,000 in UBI you need to contact your IRA custodian.
Filing a Return
Your IRA and not you is responsible for paying any UBIT. The custodian of your IRA will complete and file a tax return in the name of your IRA account. The custodian will charge a fee for this service and any taxes due will come out of the IRA value. If you see that your UBI on the partnership investments in your IRA is greater than the $1,000 exemption, you should be prepared to pay additional taxes back to the IRS on your annual return.
- Anna Faith Carlson, 18, became an online sensation when she posted a picture of her posing next to a cardboard cutout of Elsa a few months ago.
- IRS: Schedule K-1