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The alternative minimum tax (AMT) is a tax imposed by the United States federal government in addition to the regular income tax for certain individuals, estates, and trusts. As of tax year 2018, the AMT raises about $5.2 billion, or 0.4% of all federal income tax revenue, affecting 0.1% of taxpayers, mostly in the upper income ranges. [1][2]
Virtual method table. In computer programming, a virtual method table (VMT), virtual function table, virtual call table, dispatch table, vtable, or vftable is a mechanism used in a programming language to support dynamic dispatch (or run-time method binding). Whenever a class defines a virtual function (or method), most compilers add a hidden ...
OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works.
MACRS. The Modified Accelerated Cost Recovery System (MACRS) is the current tax depreciation system in the United States. Under this system, the capitalized cost (basis) of tangible property is recovered over a specified life by annual deductions for depreciation. The lives are specified broadly in the Internal Revenue Code.
A method analogous to piece-wise linear approximation but using only arithmetic instead of algebraic equations, uses the multiplication tables in reverse: the square root of a number between 1 and 100 is between 1 and 10, so if we know 25 is a perfect square (5 × 5), and 36 is a perfect square (6 × 6), then the square root of a number greater than or equal to 25 but less than 36, begins with ...
A ¼-teaspoon measurement of Morton contains 480 milligrams of sodium, whereas ¼ teaspoon of Diamond Crystal is equal to 280 milligrams of sodium — a significant difference. In fact, a recipe ...
Semi-empirical quantum chemistry method. Semi-empirical quantum chemistry methods are based on the Hartree–Fock formalism, but make many approximations and obtain some parameters from empirical data. They are very important in computational chemistry for treating large molecules where the full Hartree–Fock method without the approximations ...
e. In integral calculus, integration by reduction formulae is a method relying on recurrence relations. It is used when an expression containing an integer parameter, usually in the form of powers of elementary functions, or products of transcendental functions and polynomials of arbitrary degree, can't be integrated directly.