As energy heating is one of the main production costs, many efforts have been made to reduce the energy consumption of agricultural greenhouses. Herein, a novel control method of greenhouse heating using computational fluid dynamics (CFD) and energy prediction model (EPM) is proposed for energy...

Marie Kondo’s best-selling book, The Life-Changing Magic of Tidying Up, promotes an increasingly popular way of organizing one’s personal possessions. Using the KonMari method, a person should gather together all of his or her belongings, keep only those things that “spark joy,” thank...

The tax code limits some tax deductions to a fixed percentage of the taxpayer's taxable income. When multiple income-based limitations apply to a taxpayer at the same time, without specified ordering rules, the IRS has solved simultaneous equations to give proper effect to all the...

The tax concept of "earnings and profits" generally determines the amount of corporate distributions that is treated as taxable dividends for the shareholders. Earnings and profits are even more important for REITs, because of REITs' distribution requirements and the additional tax on...

Before the Tax Cuts and Jobs Act of 2017, U.S. federal income tax was generally imposed on the foreign income of a controlled foreign corporation (CFC) from certain passive sources or related party transactions (subpart F income). Each CFC had an incentive to avoid subpart F income, such as by...

The law formerly known as the Tax Cuts and Jobs Act of 2017 created a 20% deduction for income from certain passthrough businesses. The deduction, under new section 199A, is broadly available for lower income taxpayers, but that greater availability is gradually phased out for higher income...

The law formerly known as the Tax Cuts and Jobs Act of 2017 imposed a U.S. tax on the undistributed foreign earnings of certain foreign corporations. This tax on deemed repatriation income, under new section 965 of the Code, has some broad and surprising effects, particularly for individual...

The law formerly known as the Tax Cuts and Jobs Act of 2017 created qualified opportunity zones (QOZs), which are low-income census tracts in which certain investments by qualified opportunity funds (QOFs) are provided tax benefits. The investments generally cannot include any golf course,...

The law formerly known as the Tax Cuts and Jobs Act of 2017 made significant changes to tax deductions for individuals, which can adversely affect some married couples compared to their unmarried counterparts. The article discusses the state and local tax deduction (the same $10,000 annual limit...