text:
VeraCrypt is fork of TrueCrypt, a free open source on-the-fly encryption (OTFE) program. Some of its features are:
- Virtual encrypted disks within files that can be mounted as real disks.
- Encryption of an entire hard disk partition or a storage device/medium.
- All encryption algorithms use the LRW mode of operation, which is more secure than CBC mode with predictable initialization vectors for storage encryption.
- "Hidden volumes" within a normal "outer" encrypted volume. A hidden volume can not be distinguished from random data without access to a passphrase and/or keyfile.
For more details on how TrueCrypt compares to other disk encryption solution, see Data-at-rest encryption#Comparison table.
, after which it can be opened using cryptsetup
.Install the veracrypt package.
Accessing a TrueCrypt or VeraCrypt container using cryptsetup
Since version 1.6.7, cryptsetup supports opening VeraCrypt and TrueCrypt containers natively, without the need of the veracrypt package. Use the following command as a guideline.
$ cryptsetup --type tcrypt open container-to-mount container-name
To mount a VeraCrypt container, you must use the --veracrypt
option alongside --type tcrypt
. If using a custom Personal Iteration Multiplier (PIM), use the --veracrypt-query-pim
option to be promoted for the PIM.
Replace container-to-mount
with the device file under /dev
or the path to the file you wish to open. Upon successful opening, the plaintext device will appear as /dev/mapper/container-name
, which you can mount
like any normal device.
If you are using key files, supply them using the --key-file
option, to open a hidden volume, supply the --tcrypt-hidden
option and for a partition or whole drive that is encrypted in system mode use the --tcrypt-system
See cryptsetup(8) for more details and all supported options.
Automounting using /etc/crypttab
Since version 206, systemd supports (auto)mounting TrueCrypt containers at boot or runtime using /etc/crypttab
The following example setup will mount /dev/sda2
in system encryption mode as soon as /mnt/truecrypt-volume
is accessed using systemd's automounting logic. The passphrase to open the volume is given in /etc/volume.password
. Note that the device file given in /etc/fstab
needs to be the one from /dev/mapper/
and not, for example, from /dev/disk/by-uuid/
for automounting logic to kick in. Other than that you can still reliably identify the encrypted volume itself inside of /etc/crypttab
using device file names from /dev/disk/
truecrypt-volume /dev/sda2 /etc/volume.password tcrypt-system,noauto
For a standard truecrypt volume, use tcrypt instead of tcrypt-system. And for a hidden one, use tcrypt-hidden. For a veracrypt volume, use tcrypt-veracrypt alongside tcrypt.
/dev/mapper/truecrypt-volume /mnt/truecrypt-volume auto noauto,x-systemd.automount 0 0
Instead of auto, you can put directly your filesystem, and put usual mount options. It is useful with NTFS for mounting as a normal user.
See crypttab(5) for more details and options supported.
Encrypting a file as a virtual volume
The following instructions will create a file that will act as a virtual filesystem, allowing you to mount it and store files within the encrypted file. This is a convenient way to store sensitive information, such as financial data or passwords, in a single file that can be accessed from Linux, Windows, or Macs.
To create a new truecrypt file interactively, type the following in a terminal:
$ truecrypt -t -c
Follow the instructions, choosing the default values unless you know what you are doing:
Volume type: 1) Normal 2) Hidden Select [1]: 1
Enter file or device path for new volume: /home/user/EncryptedFile.tc
Enter volume size (bytes - size/sizeK/sizeM/sizeG): 32M
Encryption algorithm: 1) AES 2) Blowfish 3) CAST5 4) Serpent 5) Triple DES 6) Twofish 7) AES-Twofish 8) AES-Twofish-Serpent 9) Serpent-AES 10) Serpent-Twofish-AES 11) Twofish-Serpent Select [1]: 1
Hash algorithm: 1) RIPEMD-160 2) SHA-1 3) Whirlpool Select [1]: 1
1) None 2) FAT 3) Linux Ext2 4) Linux Ext3 5) Linux Ext4
Select [2]:
Enter password for new volume '/home/user/EncryptedFile.tc': ***************************** Re-enter password: *****************************
Enter keyfile path [none]:
Please type at least 320 randomly chosen characters and then press Enter:
Done: 32.00 MB Speed: 10.76 MB/s Left: 0:00:00 Volume created.
You can now mount the new encrypted file to a previously-created directory:
$ truecrypt -t /home/user/EncryptedFile.tc /home/user/EncryptedFileFolder
Once mounted, you can copy or create new files within the encrypted directory as if it was any normal directory. When you are you ready to re-encrypt the contents and unmount the directory, run:
$ truecrypt -t -d
Again, this will require administrator privileges through the use of sudo. After running it check if the files that are to be encrypted are indeed no longer in the directory. (might want to try unimportant data first) If they are still there, note that rm does not make the data unrecoverable.
For more information about truecrypt in general, run:
$ man truecrypt
Several options can be passed at the command line, making automated access and creation a simple task. The man page is highly recommended reading.
Encrypting a physical volume
If you want to use a keyfile, create one with this command:
truecrypt --create-keyfile /etc/disk.key
By default both passphrase and key will be needed to unlock the volume.
Create a new volume in the device /dev/sda1
# truecrypt --volume-type=normal -c /dev/sda1
Map the volume to /dev/mapper/truecrypt1
# truecrypt -N 1 /dev/sda1
If this command does not for you try this to map the volume:
# truecrypt --filesystem=none --slot=1 /dev/sda1
Simply format the disk like you normally would choosing your favourite file system, except use the path /dev/mapper/truecrypt1
. E.g. for ext4 use:
# mkfs.ext4 /dev/mapper/truecrypt1
Mount the volume:
# mount /dev/mapper/truecrypt1 /media/disk
Map and mount a volume:
# truecrypt /dev/sda1 /media/disk
Unmount and unmap a volume:
# truecrypt -d /dev/sda1
First, create a normal outer volume as described in #Encrypting a physical volume.
Map the outer volume to /dev/mapper/truecrypt1
# truecrypt -N 1 /dev/sda1
Create a hidden truecrypt volume in the free space of the outer volume:
# truecrypt --type hidden -c /dev/sda1
You need to use another passphrase and/or keyfile here than the one you used for the outer volume.
Unmap the outer truecrypt volume and map the hidden one:
# truecrypt -d /dev/sda1 # truecrypt -N 1 /dev/sda1
Just use the passphrase you chose for the hidden volume and TrueCrypt will automatically choose it before the outer.
Create a file system on it (if you have not already) and mount it:
# mkfs.ext4 /dev/mapper/truecrypt1 # mount /dev/mapper/truecrypt1 /media/disk
Map and mount the outer volume with the hidden write-protected:
truecrypt -P /dev/sda1 /media/disk
Mount a special filesystem
flag no longer seems to be necessary.In the following example I want to mount a ntfs-volume, but TrueCrypt does not use ntfs-3g by default (so there is no write access; checked in version 6.1). The following command works for me:
truecrypt --filesystem=ntfs-3g --mount /file/you/want/to/mount
You may also want to mount ntfs volume without execute flag on all files
truecrypt --filesystem=ntfs-3g --fs-options=users,uid=$(id -u),gid=$(id -g),fmask=0113,dmask=0002
Mount volumes via fstab
First of all, we need to write a script which will handle the way mounting via fstab is done. Place the following in /usr/bin/mount.truecrypt
#!/bin/sh DEV="$1" MNTPT="$2" OPTIONS="" TCOPTIONS="" shift 3 IFS=',' for arg in $*; do case "$arg" in system) TCOPTIONS=(${TCOPTIONS[*]} --m=system);; fs*) TCOPTIONS=(${TCOPTIONS[*]} --filesystem=${arg#*=});; keyfiles*) TCOPTIONS=(${TCOPTIONS[*]} --keyfiles=${arg#*=});; password*) TCOPTIONS=(${TCOPTIONS[*]} --password=${arg#*=}) && echo "password triggered" ;; protect-hidden*) TCOPTIONS=(${TCOPTIONS[*]} --protect-hidden=${arg#*=});; *) OPTIONS="${OPTIONS}${arg},";; esac done /bin/truecrypt --text --non-interactive ${DEV} ${MNTPT} ${TCOPTIONS[*]} --fs-options="${OPTIONS%,*}"
Also do not forget to make the file executable.
Finally, add the device to fstab somewhat like this:
/dev/sdb3 /mnt truecrypt fs=vfat,defaults 0 0
Mount volumes as a normal user
TrueCrypt needs root privileges to work: this procedure will allow normal users to use it, also giving writing permissions to mounted volumes.
Both methods below require Sudo. Make sure it is configured before proceeding.
Method 1: add a truecrypt group
Create a new group called truecrypt and give it the necessary permissions. Any users that belongs to that group, will be able to use TrueCrypt.
# groupadd truecrypt
Edit the sudo configuration:
# visudo
Append the following lines at the bottom of the sudo configuration file:
# Users in the truecrypt group are allowed to run TrueCrypt as root. %truecrypt ALL=(root) NOPASSWD:/usr/bin/truecrypt
You can now add your users to the truecrypt group:
# gpasswd -M first_user,second_user,etc truecrypt
After that, you can mount your device by
# truecrypt --mount /path/to/device /path/to/mountpoint
Default mountpoint is /media/truecrypt1
. Normally, it is not necessary to explicitly specify the filesystem of your device using the --filesystem
It is definitely reasonable to give truecrypt some permission masks. Otherwise, every file on your mounted device will be executable. So instead of the above, you can use
# truecrypt --fs-options=users,uid=$(id -u),gid=$(id -g),fmask=0113,dmask=0002 --mount /PATH/TO/DEVICE /PATH/TO/MOUNTPOINT
and add this line to your bash configuration file, ~/.bashrc
as an alias:
alias tc1='truecrypt --fs-options=users,uid=$(id -u),gid=$(id -g),fmask=0113,dmask=0002 --mount /path/to/device"" /path/to/mountpoint'
To mount this specific device, use
# tc1
as a normal user.
Method 2: sudo simplified
Simply enable desired user to run truecrypt without a password:
# visudo
Append the following:
USERNAME ALL = (root) NOPASSWD:/usr/bin/truecrypt
alternatively, if you make use of the wheel group:
%wheel ALL = (root) NOPASSWD:/usr/bin/truecrypt
If you have any difficulties with permissions as a normal user, just add the -u
flag to the truecrypt mount command, for example:
$ truecrypt -u /home/user/EncryptedFile.tc /home/user/EncryptedFileFolder
, the NOPASSWD: /usr/bin/veracrypt
piece must be replaced with NOPASSWD: /usr/bin/veracrypt, /usr/bin/uptime
. More info available at FS#64431 and [1].Automatic mount on login
Simply add:
$ truecrypt /home/user/Encrypted File.tc /home/user/Encrypted File Folder <<EOF password EOF
to your startup procedure. Do not use the -p
switch, this method is more secure. Otherwise everyone can just look up the password via ps and similar tools, as it is in the process name! source
The most recent truecrypt has a couple of followup questions. If you have expect installed, this will work (assuming no keyfile and no desire to protect hidden volume), saved to a file with root-only perms called from /etc/rc.local:
#! /bin/bash expect << EOF spawn /usr/bin/truecrypt ''/path/to/EncryptedFile'' ''/mount/point'' expect "Enter password" send "volume password\n" expect "Enter keyfile" send "\n" expect "Protect hidden volume" send "\n" expect eof; EOF
Of course, this is not as secure as entering your password manually. But for some use cases, such as when your TrueCrypt filesystem is in a file on shared storage, it is better than being unencrypted.
Safely unmount and unmap volumes (on shutdown)
You can unmount a specific device by
# truecrypt -d /path/to/mountpoint
or leave away the path to unmount all truecrypt volumes.
If you want your truecrypt device to be unmounted automatically at shutdown, add the following to the file /etc/rc.local.shutdown
if (/usr/bin/truecrypt --text --list) then { /usr/bin/truecrypt -d sleep 3 } fi
You can also leave away the sleep command, it is just to give the unmounting some time to complete before the actual shutdown.
TrueCrypt is already running
If a messagebox TrueCrypt is already running appears when starting TrueCrypt, check for a hidden file in the home directory of the concerned user called .TrueCrypt-lock-username. Substitute username with the individual username. Delete the file and start TrueCrypt again.
Deleted stale lockfile
If you always get a message "Delete stale lockfile [....]" after starting Truecrypt, the Truecrypt process with the lowest ID has to be killed during Gnome log out. Edit /etc/gdm/PostSession/Default
and add the following line before exit 0:
kill $(ps -ef | grep truecrypt | tr -s ' ' | cut -d ' ' -f 2)
Issues with Unicode file/folder names
Should files resp. folders containing Unicode characters in their names be incorrectly or not at all displayed on TrueCrypt NTFS volumes (while e. g. being correctly handled on non-encrypted NTFS partitions), first verify that you have the NTFS-3G driver installed and then create the following symlink as root:
ln -s /sbin/mount.ntfs-3g /sbin/mount.ntfs
That will cause TrueCrypt to automatically use this driver for NTFS volumes, having the same effect as the explicit use of
truecrypt --filesystem=ntfs-3g /path/to/volume
via the console.
One may also consider setting e.g.:
amongst other options in the TrueCrypt GUI (Settings > Preferences > Mount Options).
Similarly, FAT32 volumes created using Windows may use Unicode rather than ISO 8859-1. In order to use UTF-8 globally, set the mount option:
Alternatively, when mounting volumes locally use:
Since linux-4.14.4, UTF8 charset is enabled by default. So in order to mount volumes using ISO 8859-1 encoding, you need to use --fs-options=utf8=no
, see FS#56781.
Unmount error (device mapper)
If you always get a message "device-mapper: remove ioctl failed: Device or resource busy" when attempting to dismount your truecrypt volume, the solution is to goto: Setting > Preferences > System Integration > Kernel Service and check the box
Do not use kernel cryptographic services
Mount error (device mapper, truecrypt partition)
When attempting to mount your truecrypt volume, a message like this one may appear:
Error: device-mapper: create ioctl failed: Device or resource busy Command failed
If so, run:
# cryptsetup remove /dev/mapper/truecrypt1
Failed to set up a loop device
If you get a message "Failed to set up a loop device" when trying to create/mount a TrueCrypt volume, it may be because you updated your kernel recently without rebooting. Rebooting should fix this error.
Otherwise, check if loop has been loaded as kernel module:
$ lsmod | grep loop
If not listed, retry the TrueCrypt command after modprobe loop
. Should it work, consider to add loop to the modules in /etc/modules-load.d
# tee /etc/modules-load.d/truecrypt.conf <<< "loop"
With newer kernel versions there are no loop devices created at startup. If there are no loop devices the first time mounting a container file, TrueCrypt fails ("Failed to set up a loop device") but also creates the maximum number of loop devices (usually 256), mounting should now work.
To avoid this you can create a loop device before mounting a file:
# mknod -m 0660 /dev/loop8 b 7 8
This creates /dev/loop8
. Or create some loop devices at startup:
# echo "options loop max_loop=8" > /etc/modprobe.d/eightloop.conf
Change max_loop=8
to the number of devices you need.
System partition passwords need en_US keymap
If you are using Xorg (which you most likely are, should you not know what that is), use the following command to use US keymap until restart:
# setxkbmap us
Permission denied on NTFS volume
If you cannot modify the filesystem, although permissions seem to be correct, this can be a result of not having NTFS-3G installed, see NTFS.
Corrupted standard volume file system
In case you cannot access your VeraCrypt volume or container anymore, install testdisk. See more information on CGSecurity page.
$ ./truecrypt -t --filesystem=none /data/data_for_testdisk/truecrypt.dd Enter password for /data/data_for_testdisk/truecrypt.dd: Enter keyfile [none]: Protect hidden volume? (y=Yes/n=No) [No]: Enter system administrator password: $ mount ... truecrypt on /tmp/.truecrypt_aux_mnt1 type fuse.truecrypt (rw,nosuid,nodev,allow_other) # testdisk /tmp/.truecrypt_aux_mnt1/volume


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Legendary Movie Critic Roger Ebert Dies at the Age of 70
Just days after announcing a leave of absence from writing to deal with a recurrence of cancer, the Chicago Sun-Times reported this afternoon that legendary movie critic Roger Ebert has died.
Most of us know Roger Ebert from his days hosting the classic series 'Siskel & Ebert' where the "thumbs up/thumbs down" gimmick changed the way we thought about, and processed, film criticism as a culture. He and Gene Siskel launched the show (then titled 'Sneak Previews') in 1975 and in 1982 went nationwide with 'At the Movies With Siskel & Ebert.' In addition to his work as a television personality, he was first and foremost a writer; a Pulitzer Prize winner at the Chicago Sun-Times, his longtime writing home, which announced the news of his passing this afternoon.
On Tuesday, April 2, he announced on his website that he would be taking a leave of absence saying:
The immediate reason for my "leave of presence" is my health. The "painful fracture" that made it difficult for me to walk has recently been revealed to be a cancer. It is being treated with radiation, which has made it impossible for me to attend as many movies as I used to. I have been watching more of them on screener copies that the studios have been kind enough to send to me. My friend and colleague Richard Roeper and other critics have stepped up and kept the newspaper and website current with reviews of all the major releases. So we have and will continue to go on.
At this point in my life, in addition to writing about movies, I may write about what it's like to cope with health challenges and the limitations they can force upon you. It really stinks that the cancer has returned and that I have spent too many days in the hospital. So on bad days I may write about the vulnerability that accompanies illness. On good days, I may wax ecstatic about a movie so good it transports me beyond illness.
In 2002, Ebert was first diagnosed with papillary thyroid cancer and would undergo surgery that would alter his voice, though he continued to work on his show with Richard Roeper. In 2006, his cancer returned and doctors were forced to remove a part of his jaw and perform a tracheotomy that would prevent him from speaking, eating or drinking. As a result he was forced to permanently step down as host of 'At the Movies' (the show would continue without him, but was never quite the same and was eventually cancelled).
Despite no longer appearing on TV, Ebert continued to work extensively online, reviewing movies, writing essays, and taking to Twitter to discuss and debate a variety of topics.
After suffering a hip fracture in December, doctors discovered that Ebert's cancer had returned and he would need radiation treatment. But despite all that, Ebert was still working tirelessly. Ebertfest, his annual film festival in Chicago, was planned for April 17-21 (and is expected to continue). He was planning a Kickstarter campaign to relaunch 'At the Movies' with a new batch of hosts. And he was planning a massive relaunch of RogerEbert.com that would've launched on April 9.
Ebert was 70 years old and leaves behind his wife of 21 years, Chaz.
We leave you with Ebert's last written words, the last sentence in the article announcing his leave of presence:
"I say again, thank you for going on this journey with me. I'll see you at the movies."

subset: commoncrawl


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Shirley MacLaine, Billy Joel honored by Obama at Kennedy Center
| Washington
The "Piano Man" who became one of the world's best-selling artists of all time with such hits as "Just the Way You Are," ''Uptown Girl" and "Allentown" was awarded the nation's highest honor Sunday for influencing American culture through the arts.
Billy Joel joined Carlos Santana, Herbie Hancock, opera star Martina Arroyo and actress Shirley MacLaine in receiving the Kennedy Center Honors. All have been playing music, dancing or singing since they were children — and never stopped.
Tony Bennett opened the tribute to Joel's long career and his songs written so often about ordinary people.
"Billy Joel is no less than the poet, performer, philosopher of today's American songbook," Bennett said.
Don Henley sang "She's Got a Way" and Garth Brooks sang a medley of "Only the Good Die Young," ''Allentown," and "Goodnight Saigon," joined by a choir of Vietnam veterans. Joel has explained he wrote "Saigon" because he wanted to write a song about the soldiers' experience.
Rufus Wainright sang "New York State of Mind" and led the audience in a finale of Joel's original hit, "Piano Man."
Joel said the honor stands apart from his six Grammys.
"This is different. It's our nation's capital," he told The Associated Press. "This is coming more from my country than just people who come to see me. It's a little overwhelming."
The 64-year-old musician born in the Bronx has been playing the piano since he was a boy, growing up on New York's Long Island. There was always music in the house, he said. His mother sang. His father played the piano.
Impressing girls, though, is what hooked Joel into making a career of music, he said.
President Barack Obama saluted the honorees Sunday night, and top entertainers offered tribute performances for each honoree. The show will be broadcast Dec. 29.
"The diverse group of extraordinary individuals we honor today haven't just proven themselves to be the best of the best," Obama said. "Despite all their success, all their fame, they've remained true to themselves — and inspired the rest of us to do the same."
After criticism in recent years that the Kennedy Center Honors had been excluding Latinos, the first song this year was in Spanish. Fher Olvera, the lead singer of the Mexican rock band Mana, led off with a medley of Santana tunes, "Corazon Espinado," ''Black Magic Woman" and "Oye Como Va" for a tribute to the 66-year-old Santana.
An immigrant from Mexico who began learning English from American television, Santana is one of only a few Latinos who have received the honor so far. He first picked up the guitar after hearing blues and rock 'n' roll on the radio, and he wanted to be like his mariachi musician father. His family moved to San Francisco. By the age of 22, he was playing at Woodstock.
In a tribute, musician Harry Belafonte joked that something should be done about Mexican immigration because he'd been overshadowed by Santana's fusion of rock, blues, African and Latino sounds. Santana is perhaps best known for his album "Supernatural" that won nine Grammys.
"Now Carlos is a citizen of the world. He belongs to all of us," Belafonte said. "Carlos, you haven't transcended race and origin. Really, who of us has? You continue to be informed by the immigrant experience on the journey to the great American dream."
Before the show, Santana said he'd never been to the Kennedy Center before but the award stands apart for him because it came during the Obama administration.
"It's really supreme because the award is being given to me by a black man. If it wasn't like that, I would say just send it to me," Santana said. "But since it's Mr. Barack Obama, I definitely had to make myself present and say from the center of my heart, 'you are the embodiment of our dreams and aspirations.'"
Hancock, 73, got his start at the piano at age 7 while growing up in Chicago. Soon he was playing Mozart and discovered jazz in high school. He joined the Miles Davis Quintet in 1963 and later set out to create his own sounds, fusing jazz, funk, pop, gospel, soul and the blues. He has won an Oscar and 14 Grammy Awards so far.
Bill O'Reilly of Fox News led the tributes for Hancock.
"I know, I'm surprised too," he said.
Hancock stands out as a "remarkable American" and "remarkable artist," O'Reilly said. Though he said he's no expert on music, "I just know what I like."
Jazz greats Terence Blanchard, Wayne Shorter, Jack DeJohnette and others played a tribute for Hancock's work. And Snoop Dogg took the stage and brought some rap into the mix to celebrate Hancock's influence on the birth of hip-hop.
"Herbie we love you, baby," he said. "Thank you for creating hip-hop."
Supreme Court Justice Sonia Sotomayor led the tributes for a singer she met while a judge in New York City.
"I'm here for the diva," she said. "Now we justices are fond of using words precisely. Long before diva took on a different meaning, it meant the most celebrated of female opera singers."
Arroyo found opera while imitating the singers outside an opera workshop when she was growing up in Harlem. Soon she was signing a contract with New York's Metropolitan Opera and had a breakthrough with "Aida" in 1965. She went on to star in the great opera houses of London, Paris and Vienna.
For MacLaine, her longtime friend Kathy Bates took the stage and praised her work on stage and screen.
"Your humanity informs your work," she told MacLaine who was seated in a box with the president. "We think you're magnificent now and forever."
MacLaine, 79, has been acting for six decades ever since she began ballet at age 3. Her film debut came in 1955's "The Trouble with Harry," directed by Alfred Hitchcock, and she won the Oscar for best actress for "Terms of Endearment" in 1983. More recently she's been playing a role in "Downton Abbey" on PBS.
MacLaine's younger brother Warren Beatty also has won a Kennedy Center Honor, making them the first brother and sister to both receive the honor.
MacLaine said the award is like a homecoming because she grew up in the Washington area.
"My life as a professional was etched here in the Washington School of Ballet," she said, but now, "everyone wants to know about 'Downton Abbey,' never mind the last 60 years."
Associated Press writer Stacy Anderson contributed to this report.
Copyright 2013 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.


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In the fast-paced environment of dealmaking, it is becoming more important to take into account the state tax implications of a deal. Regardless of whether you are on the sell side or buy side, it is important to understand what the target company is doing in a state in order to determine whether a state has the ability to tax the company in the past, present or future. When there is a substantial connection between a taxpayer's activities and a state, state law refers to this connection as establishing "nexus" with the state. Traditionally, most states have interpreted nexus by considering whether the company has some sort of physical presence. As state resources tighten, some states have moved from requiring a physical presence toward an economic presence nexus standard or factor presence nexus standard. Economic presence is based on a state-specific threshold of sales, property or payroll sourced to the state. If the target business meets that specific threshold, then it can be subject to a filing requirement and potential tax liability. State laws differ on how nexus is determined, which is why understanding the target's business is so critical. In addition to determining whether the target company has nexus and therefore tax filing obligations in a state, in any transaction it is important to investigate whether there are any hidden taxes that might impact the deal. These differ depending on whether the transaction is an asset deal or a stock deal. For an asset deal, if the buyer is going to buy real estate, many states impose transfer taxes on the sale. Additionally, sales tax on the transfer of assets is critical for a buyer. States such as Illinois and New York have extremely stringent guidelines that must be followed so that any sales tax liability exposure does not transfer to the buyer upon acquisition. For stock deals, sometimes the tax liability exposure can be higher because there are more types of taxes that need to be taken into account. Generally, income, franchise, sales and use, personal property, and payroll taxes are considered in tax due diligence. However, state unclaimed fund reporting and international filings are increasingly becoming areas of concern. Most states have an unclaimed property fund law, which requires all businesses that operate in a state to report all intangible property unclaimed by its owner on an annual return. Additionally, many companies are selling internationally, which, depending on the extent of the business being performed, may require a U.S. treaty-based return at a minimum. Since the buyer assumes responsibility for all tax obligations in a stock deal, the key is to make sure that there is enough escrow held back in the deal to cover the buyer in the event that a state comes after the buyer after the deal is done. As the economy slowly recovers, states are becoming much more aggressive in trying to find additional sources of money. Therefore, it becomes critical to make sure that tax due diligence includes a strong emphasis on state and local taxation.
Guest Blogger
As states grow hungrier for revenue, assessing tax impact of deals even more critical


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First - Stella Tennant FOREVER.
Second - I want to know what would have happened if they even tried suggesting to Kate Moss that she'd wear Victoria Beckham at the Closing Ceremony during the David Bowie Fashion tribute. Please.
Victoria Beckham included among Alexander McQueen, Burberry, Vivienne Westwood, and others...? Many people wondered about why no Stella McCartney. Perhaps, given that she was all over the Team GB kit, they thought it might be overkill? And is Julien Macdonald too low classy now that he's on a reality tv show? What could be more British than a Philip Treacy hat? Treacy has received an honourary OBE for his contribution to the British fashion industry. I'm assuming he'd be qualified?
The debate then is whether or not Victoria Beckham is qualified. And how she ended up being included. And whether or not there was an exchanged involved:
We'll recognise you as an, ahem, fashion designer if you put your pop star boots back on and perform with the band.
But it was SO great, wasn't it SO great?
It was silly and light, it was nostalgic, it was funny, and it was FUN... even though I was kinda choked at Ginger's modification of the Union Jack dress. Too bad she couldn't have dusted the old girl off and brought back the red boots too. I thought Baby Spice looked best. I totally miss Scary yelling at the audience. I LOVE that Sporty wore wedges. And of course, of course Posh had a train. And the skinniest cab of them all.
But, like Jennifer Lopez, she is predictable, isn't she? As I wrote on July 23 - click here for a refresher - Posh ...posed:
"Imagine how it would be at a live event? There are the four other ones dancing up at the front. Where's Posh? Oh off to the side just... being thin."
That is, indeed, what happened:
Come on. It's the best thing you've ever seen.
And then it was over. While the other four partied until dawn, posting photos of themselves on Twitter, giddy and tipsy, almost like the old days, Victoria took off. Presumably to spend time with her family. It's a foolproof excuse. Sure. You know.


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The drive for development of new and novel oral biomaterials has never been more important with many people using oral biomaterials today and seeing their benefits in restoring and improving their oral health for a more enjoyable lifestyle. The unique properties of biomaterials such as titanium (Ti), zirconia (ZrO2) and various polymeric materials have made them materials of choice in oral health: dental implants, oral and maxillofacial surgery, and even regenerative medicine. Oral biomaterials research today is an exciting and intensive multidisciplinary area that encompasses contributions from a wide range of fields from professional dentistry to biology, chemistry, physics, material science, and engineering.
Materials in Oral Health is a FREE 4-week course open to all interested learners. In the course, you will learn about the special properties and benefits of biomaterials including, titanium and titanium alloys, zirconia and other alloys, ceramics, and modern composites. You will gain insights of the practical use of these biomaterials in different aspects of dentistry and clinical implications. You will realize how contemporary dentistry is about unifying synthetic materials to living tooth and bone tissues. You will get in touch with the crucial roles of digital dentistry and learn about CAD/CAM technology in crown fabrication, 3D printing and digital orthodontics. And lastly, you will be introduced to procedures and testing methods used to test significant mechanical properties of biomaterials in the research laboratory.
We cordially invite those of you who wish to make a difference in tomorrow's dental materials and oral health development to join us in the 4-week journey in Materials in Oral Health.
You can get recognition for completion of the course by obtaining a Course Certificate. You can refer to details on: https://learner.coursera.help/hc/en-us/articles/208280196


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A lot of people today are considering getting petrified wood flooring. If you are one of these people, then you ought to be aware of the different pros and cons of getting this type of flooring.
Before we tackle this, what actually is petrified wood? Well, it is actually a sort of fossilized wood. Through a process taking thousands of years, the wood has become crystallized and has become rock-hard.
This presents one of the biggest advantages of this type of wood: durability. When you make use of this as a flooring material, you won't have to worry about it showing wear easily. After all, it has lasted thousands of years already, right?
We all know that durability is very important when getting any type of flooring material. This is simply you will be using that material to be trampled on day after day. Since petrified wood costs so much, you do not want to end up having to replace your flooring every few years.
This type of flooring is also prized because of its beauty. There's nothing quite like the look offered by the fossilized wood. Although a lot of people may say that hardwood is the most beautiful type of flooring material, they most likely have not yet seen just how beautiful wood can become.
This beauty is also the reason why its value is so high. If you thought that authentic hardwood was expensive, wait until you see the order list for petrified wood flooring. However, this disadvantage is also compensated by the fact that getting this type of flooring definitely increases your house's resale value. This means that if you should decide to move, this type of flooring material will definitely help you clinch the sale fast.Another truth about it is that it is not really wood anymore. As mentioned before, it becomes rock-hard. This means that nailing it down is not really an option. You also can't use it to design a floating floor. Actually, this flooring material usually comes in the form of tiles, much like ceramic. You might try gluing it down but that will leave you with a very unsteady surface. The only option that's left is to use cement to hold it together.
It also requires a whole new level of maintenance. This flooring material needs to be polished in order to keep its luster. It is also quite prone to staining. The problem with this type of flooring is that you can't really sand it down like hardwood. Well, actually, you could try, but it will take far more work and effort than you think.
However, it rises above regular wood flooring in one factor: water-resistance. With petrified wood, you get something that does not need to be treated with special chemicals in order to prevent water damage. This means that if you get this type of flooring material, you can use it as flooring for your bathroom or at least areas outside them.Another advantage is sort of circular in its logic. Because of the virtues of the wood mentioned above, people find it prestigious if you have them. This means getting this type of flooring material will help you wow your guests. In fact, a lot of people buy petrified wood flooring simply for the prestige and end up totally amazed by its virtues.


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Sale on canvas prints! Use code ABCXYZ at checkout for a special discount!
Boundary: Bleed area may not be visible.
by Cindy's Creative Corner
This product is currently out of stock.
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Product Details
Here it is... the towel that's taking the internet by storm. Our round beach towels are 60" in diameter and made from ultra-soft plush microfiber with a 100% cotton back. Perfect for a day at the beach, a picnic, an outdoor music festival, or just general home decor. This versatile summer essential is a must-have this season!
Design Details
A kaliedoscope created from a fractal design, filter applied to give it more of a glow effect
60" Diameter Not Including Tassles
Care Instructions
Machine wash cold and tumble dry with low heat.
Ships Within
2 - 3 business days
Digital Art
Canvas Print
Framed Print
Art Print
Metal Print
Acrylic Print
Wood Print
Greeting Card
iPhone Case
Throw Pillow
Duvet Cover
Shower Curtain
Tote Bag
Round Beach Towel
Zip Pouch
Beach Towel
Weekender Tote Bag
Portable Battery Charger
Bath Towel
Coffee Mug
Yoga Mat
Spiral Notebook
Fleece Blanket
Jigsaw Puzzle
A kaliedoscope created from a fractal design, filter applied to give it more of a glow effect
I started painting in acrylics in 2015. I was introduced to painting by an art therapist and find painting very relaxing. I work full-time, so I don't have as much time to spend painting as I'd like. I enjoy painting animals (usually just the heads) and abstract-type pieces most. I am also a digital art/AI art creator, and I am sharing many of those creations here. If you enjoy any of my work, please favorite, comment, and/or share. My husband (Ken Newby) loves photography and using his 3D printer. I will be sharing his photos (he has permitted me to), under my account. It's easier to manage one account than two. I will use his name as the artist when his art is submitted. If I could change the name on my account to include us...


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Google Screensaver is a Windows screensaver that displays photos from different locations:
- Your computer. You select a list of folders that contain photos and Google Screensaver monitors the JPEGs from these folders.
- Picasa Web Albums. If you use Google's photo sharing site, you can view pictures from the most recently modified albums and from your contacts. It's probably the most interesting feature of Picasa Web Albums: you can monitor all the photos uploaded to your contacts' albums.
- Web feeds. You can find them in photo sharing sites like Flickr, Picasa Web Albums or at this page. Some nice feeds: Flickr (Vista wallpapers, nature, architecture, landscape, Google food), Yahoo search (autumn, Dali, sunset) . To add a new source, right-click a link to a feed in IE and Firefox and select "Add to Google Photos Screensaver".
The screensaver acts like a slideshow so you can move to the next/previous photo using the mouse. The title and the author of a photo is always visible and you can go to the source of the photo by clicking to one of the links from the bottom of the window.
You can configure the visual effects (collage, wipe, pan and zoom, cross fade) and how often the photos change.
The screensaver is a part of Google Pack, but if you get it from this page you can install only the screensaver. Then you can uninstall Google Updater and keep the screensaver.
Update. You can download Google Screensaver without installing Google Pack (this link may change in the future):
gpdl.google.com/installers/ci_ss/en/2.2007.0412.1728/gpscrsav.msi (4.5 MB).


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This Is the Manicure You Should Get, Based on Your Astrological Sign
Body Waxing: 11 Behind the Scenes Salon SecretsFrom clients who don't freshen up to staph infections, pro waxers share their (often gross) stories. |
Older comments
Definitely some things here that I've never heard from anyone else. Not sure if that's good or bad...
by schien Monday, November 12, 2012 at 11:29AM Report as inappropriate
Great info to know on this subject
by TBjunkie Monday, May 14, 2012 at 11:11PM Report as inappropriate
There are some things seriously wrong with this article. Its is not sanitary AT ALL to double dip. if the wax is hot enough to kill ALL bacteria.. it would have to be at abou 300 + degrees, which would obviously burn someone. Secondly, I would never do a Brazilian on someone who had their period, even with a clean tampon. It's usually not recommended to do a bikini wax either, but that's easier to work around. And last, just because a wax hurts, does not mean the person doesn't know what they're doing. You're getting hair ripped out of your body, ITS GOING TO HURT. Really terrible and misleading article.
by breereinke Sunday, May 6, 2012 at 10:54AM Report as inappropriate
This is nasty!
by lisiana_de_bem_justino Saturday, April 28, 2012 at 08:10PM Report as inappropriate
I can only imagine what they have seen and heard.
by beautybody Wednesday, April 4, 2012 at 11:22PM Report as inappropriate
People going in to get waxed with poop on themselves... wow. Ew. lol
by eatinglipstick Tuesday, April 3, 2012 at 07:45PM Report as inappropriate
I love the "there's always someone worse" quote, that definitely makes me feel better
by sportimonki13 Tuesday, January 17, 2012 at 08:31PM Report as inappropriate
Nice, but I'm still hesitant about waxing because it's painful.
by grass Thursday, December 22, 2011 at 10:42PM Report as inappropriate