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The BIM Collaboration Format (BCF) is a structured file format suited to issue tracking with a building information model. The BCF is designed primarily for defining views of a building model and associated information on collisions and errors connected with specific objects in the view. The BCF allows users of different BIM software, and/or ...
Bioconcentration. In aquatic toxicology, bioconcentration is the accumulation of a water-borne chemical substance in an organism exposed to the water. [1][2] There are several ways in which to measure and assess bioaccumulation and bioconcentration. These include: octanol-water partition coefficients (K OW), bioconcentration factors (BCF ...
Bromochlorodifluoromethane (BCF), also referred to by the code numbers Halon 1211 and Freon 12B1, is a haloalkane with the chemical formula C F 2 Cl Br. It is used for fire suppression, especially for expensive equipment or items that could be damaged by the residue from other types of extinguishers. [ 1 ]
Tris (pentafluorophenyl)borane, sometimes referred to as "BCF", is the chemical compound (C6F5)3B. It is a white, volatile solid. The molecule consists of three pentafluorophenyl groups attached in a "paddle-wheel" manner to a central boron atom; the BC3 core is planar. It has been described as the “ideal Lewis acid ” because of its high ...
Taxation in the United States. The U.S. generation-skipping transfer tax (a.k.a. "GST tax") imposes a tax on both outright gifts and transfers in trust to or for the benefit of unrelated persons who are more than 37.5 years younger than the donor or to related persons more than one generation younger than the donor, such as grandchildren. [1 ...
A charitable remainder unitrust (known as a "CRUT") is an irrevocable trust created under the authority of the United States Internal Revenue Code § 664 [1] ("Code"). This special, irrevocable trust has two primary characteristics: (1) Once established, the CRUT distributes a fixed percentage of the value of its assets (on an annual or more frequent basis) to a non-charitable beneficiary ...
According to CCH (formerly known as Commerce Clearing House, Inc.): The IRS Internal Revenue Manual is the official source of instructions to IRS personnel relating to the organization, administration and operation of the IRS. The IRM contains directions IRS employees need to carry out their responsibilities in administering IRS obligations ...