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The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.
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One of the first systems to create a fully immersive illusion of presence in a remote location was the Virtual Fixtures platform developed in 1992 at the U.S. Air Force's Armstrong Labs by inventor Louis Rosenberg. The system included stereoscopic image display from the remote environment as well as immersive touch feedback using a full upper ...
The "physical presence in Australia test" is one of the three tests under Australian law through which a charitable institution may be entitled to the income tax-exempt charity endorsement; the others are the "deductible gift recipient test" and the "prescribed by law" test. The two elements of the test are whether the institution has a ...
Human presence detection is a range of technologies and methods [1] for detecting the presence of a human body in an area of interest (AOI), or verification that computer, smartphone (or other device controlled by software) is operated by human. Software and hardware technologies are used
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By Brendan Pierson (Reuters) -Idaho can enforce a first-of-its-kind "abortion trafficking" law against those who harbor or transport a minor to get an abortion out of state without parental ...
The NBA and commissioner Adam Silver were eager to make changes to the All-Star Game after last year's contest wasn't very competitive and finished with a final score of 211-186.