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A residual-current device (RCD), residual-current circuit breaker (RCCB) or ground fault circuit interrupter (GFCI) [a] is an electrical safety device, more specifically a form of Earth-leakage circuit breaker, that interrupts an electrical circuit when the current passing through line and neutral conductors of a circuit is not equal (the term residual relating to the imbalance), therefore ...
As of the 2018 tax year, Form 1040, U.S. Individual Income Tax Return, is the only form used for personal (individual) federal income tax returns filed with the IRS. In prior years, it had been one of three forms (1040 [the "Long Form"], 1040A [the "Short Form"] and 1040EZ – see below for explanations of each) used for such returns.
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, such as detailed procedures for processing and examining tax returns.
A GFCI detects an imbalance between the current in the "hot" side and the current in the "neutral" side. One GFCI receptacle can serve as protection for several downstream conventional receptacles. GFCI devices come in many configurations including circuit-breakers, portable devices and receptacles.
Form 1040, officially, the U.S. Individual Income Tax Return, is an IRS tax form used for personal federal income tax returns filed by United States residents. The form calculates the total taxable income of the taxpayer and determines how much is to be paid to or refunded by the government.
An outlet is defined by the NEC as "a point in the wiring system at which current is taken to utilization equipment". [1] This definition includes receptacles, lighting, motors, etc. Ordinary switches control but do not consume electricity, and therefore are not defined as outlets in this sense.
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A receptacle tester being used to check for some types of improper wiring of an outlet. For this particular tester, proper wiring is indicated by the two yellow lights. The outlet tester checks that each contact in the outlet appears to be connected to the correct wire in the building's electrical wiring. It can identify several common wiring ...