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Press Mentions
December 22, 2011
Connecticut Governor Puts the Kibosh on Sales Tax Holiday
"Tax Analysts reports that Connecticut Governor Dan Malloy (D) will not support a Connecticut Republican-encouraged sales tax holiday, which is being pushed forward as a way to give back a projected $101 million state surplus."
December 16, 2011
A Tax Hike is a Terrible Thing to Waste
Joseph Thorndike, director of Tax Analysts Tax History Project, argues "…the real question is when to raise taxes on the rich, not whether to do it at all" in a recent time.com article. The article is a republished version of a November 17th Tax Notes article, "What the Civil War Can Teach Us About Tax Reform."
December 16, 2011
Not so Fast on 'Tax-Free' Purchases
The Atlanta Journal-Constitution
"Those who shop at sites such as Walmart.com or Target.com are charged taxes when they check out. But retailers that do not have a physical presence in Georgia are not required to collect the tax....There are three bills in Congress that would change that, but Doug Sheppard, news editor of State Tax Notes, a publication that tracks tax trends, said a dozen such bills have failed in the past decade."
December 8, 2011
Could the Tax Battle on Capitol Hill Keep Lawmakers Working Over the Holidays?
Chris Bergin, Tax Analysts President, discussed the debate over payroll tax cuts on the First Business show.
December 7, 2011
Billionaires with 1% Tax Rates
"As for the president's assertion that some billionaires have a tax rate as low as 1%,...for a lot of reasons, Chris Bergin, president and publisher of Tax Analysts, said, 'It is certainly not implausible.'"
December 7, 2011
Payroll Cut Tip of the Expiring-Tax Iceberg
"Christopher Bergin, the president and publisher of Tax Analysts, said on Wednesday that temporary provisions like these make it hard for taxpayers to plan for the long term. He argued that taking such temporary measures out of the tax code would be positive for long-term economic growth."
December 5, 2011
IRS To Sue For Peace in War Against Americans in Canada; War Against Other Americans Abroad Continues
"After bringing the nation to the verge of war with Canada, the IRS is preparing a retreat. Tax Analysts reports that the IRS is backing off of its aggressive approach to penalizing Americans in Canada who haven't been reporting their Canadian financial accounts."
December 5, 2011
IRS To Sue for Peace in War Against Americans in Canada; War Against Other Americans Abroad Continues
"After bringing the nation to the verge of war with Canada, the IRS is preparing a retreat. Tax Analysts reports that the IRS is backing off of its aggressive approach to penalizing Americans in Canada who haven't been reporting their Canadian financial accounts."
December 4, 2011
Amazon's Special Deals With States Unconstitutional, Law Profs Say
"The new analysis, by University of Georgia Law Professor Walter Hellerstein and University of Arizona Law Professor John A. Swain...[was published] in Tax Analysts' State Tax Notes. While technical, it is of more than academic interest--and not just because the authors are top experts in the field."
December 1, 2011
The Tragic Death of the Temporary Tax Cut
Tax Analysts Tax History Project Director Joseph Thorndike discussed the "gradual demise of the temporary tax cut" in a recent article in Time.
November 30, 2011
SCOTUS, Health Care and the Tax Power
"In its Tax Notes Today database, Tax Analysts published a recent speech by tax lawyer Jasper Cummings, 222 Years of the Supreme Court, The Constitution, and Federal Tax. It's both a good read and an illuminating consideration of the Court's historical role in tax cases, constitutional tax doctrines and its expansive reading of the federal taxing power."
November 29, 2011
Americans Used to Be Much More Anti-Tax
The New York Times
"In addition to his Economix post, Bruce Bartlett also has a Tax Notes column today looking at public support for raising taxes (instead of or in addition to cutting spending) to narrow federal deficits."
November 27, 2011
Creative Financing Deals May Cost City $68 Million
The New York Times
"According to Lee Sheppard, a tax lawyer and a contributing editor for the publication Tax Notes, 'San Francisco is looking down the barrel of a horrifying termination payment because that's what they signed up for.'"
November 22, 2011
Apple's 'High' Tax is Deceiving
San Francisco Chronicle
"...in an overlooked report published in the journal Tax Notes in August, economist Martin Sullivan said Apple is no better than other multinationals that have been 'painted as corporate tax dodgers by major media outlets.'"
November 17, 2011
Corporate Tax Cut Desired, Hard to Get: U.S. Panel
The Chicago Tribune
"Martin Sullivan, a contributing editor at Tax Analysts, said, 'It just seems out of the question that revenue neutral reform could get anywhere near 25 percent.'"
November 17, 2011
House Hearing Underscores Tax-Reform Challenges
The Hill
"...Martin Sullivan, a contributing editor at Tax Analysts, also noted that a reform push could end up hurting U.S. manufacturing, noting that tax incentives for research and development and capital investments help that sector."
November 17, 2011
International Tax Reform, an Important Component of Comprehensive Tax Reform
Tax Notes Editor Jeremy Scott was quoted on the House Ways and Means Committee website: "Although there has been a lot of talk about tax reform and even some plans put forward over the last year, the corporate tax reform draft offered by Ways and Means Chair Dave Camp is probably the first serious shot in the war to overhaul at least part of the federal tax system..."
November 17, 2011
Hearing on International Tax Reform
House Ways and Means Select Revenue Measures Subcommittee Hearing
Tax Analysts contributing editor Martin A. Sullivan testified that cutting the corporate tax rate would likely require non-corporate offsets like a carbon tax, a VAT, a cap on corporate debt deductions, or a higher tax rate for capital gains.
November 15, 2011
Jambalaya Westerns
"David Brunori of Tax Analysts reports that millionaire filmmaker Jerry Bruckheimer is threatening to move production of a Lone Ranger film to Louisiana if New Mexico fails to match Louisiana's subsidies."
November 11, 2011
Tax Burdens Tilt Coastal, and System's Fairness Is Debated
The New York Times
"...as Joseph J. Thorndike, the director of the tax history project at Tax Analysts, said any regional adjustment 'might as well be called the Bicoastal Elite Tax Relief Act.' He added, 'It would shower all these benefits on Palo Alto and New York City, and the rest of the country would be outraged.'"
November 3, 2011
Occupy This: Six Culprits for Economic Injustice and Inequality in America
The Washington Post
"'By far the largest contributor to the reduced progressivity of the U.S. tax system is the change in the capital gains rate. It is reason number one, number two and number three,' said Marty Sullivan, an economist with Tax Analysts. 'The Democrats were fighting for years to keep that out of the law, and then Clinton comes in and bargained it away.'"
November 1, 2011
Wireless Service Taxes Hit D.C., MD the Hardest
"Did you know: Maryland (11th) and the District of Columbia (15th) are among the top 20 states with the most expensive wireless services? A special report released by Tax Analysts, a non-profit provider of tax news and analysis, offers a detailed picture of the problem."
November 1, 2011
Groupon Deals Lose a Little Luster Thanks to Sales Taxes
"In a recent article for Tax Analysts, Taxing Groupon-Type Coupons: New York Tax Department Guidance by Timothy P. Noonan and Lance E. Rothenberg, the authors provide a thorough analysis (with helpful examples) of how such coupons might be treated under New York."
October 31, 2011
Ohio Sees Sharp Drop in Number of Millionaires
Dayton Daily News
"When the stock market peaked in 2007, capital gains also soared, said Martin Sullivan, an economist and contributing editor for Tax Analysts publications. But when the market tanked in 2009, so did the amount of income from capital gains."
October 30, 2011
Wealthy Could Pay Less; Corporations, Low-wage Earners More
The Boston Globe
"'There are going to big winners and big losers,' said Martin Sullivan, an economist and editor at Tax Analysts, a nonprofit organization that specializes in tax issues. 'Some people and companies that currently don't pay taxes are going to get hit. They're going to start paying more in taxes.'"
October 27, 2011
Why a Flat Tax Could Lose Its Luster?
The National Journal
"Perry's flat tax plan isn't even flat. He exempts poor families, whose tax bills would rise under the 20 percent flat-rate plan. Over the years, may flat-tax schemes have offered such exemptions, but without a true, single tax bracket, the flat tax turns into more of a curve. 'That's the striking irony of it,' says Joseph Thorndike, director of the Tax History Project at Tax Analysts and a visiting scholar at the University of Virginia. 'The flat tax is still progressive.'"
October 26, 2011
Republicans Jump On Flat Tax Bandwagon
National Public Radio
Joseph Thorndike, Director of Tax Analysts' Tax History Project, discussed the flat tax on Morning Edition.
October 25, 2011
Rick Perry's Flat Tax; A Bold Challenge to 9-9-9
The Fiscal Times
"'Perry's plan is much more viable than Cain's,' says Marty Sullivan, a contributing editor at Tax Analysts. 'It's less bothersome to low-income people, there's less negativity for it on the Republican side because they are familiar with the concept from years past, and there's less about it for Republicans to throw arrows at.'"
October 21, 2011
25th Anniversary of Reagan's Tax Reform
The Willis Report
In an interview, Joe Thorndike, Director of Tax Analysts' Tax History Project, argues that "...the income tax is more than just a way of raising money. It is part of our social fabric."
October 20, 2011
Tax Talks Dominate Capitol Hill
"The publication Tax Notes put out a special anniversary issue featuring commentary by leading political players and tax experts who played a role in the 1986 overhaul."
October 18, 2011
Romney's Lawn Care History and the Fight Over Immigration
The New York Times
"'Herman Cain's 9-9-9 plan is a terrific example of fiscal hocus-pocus,' Edward D. Kleinbard, a law professor at the University of Southern California, writes in a coming analysis of the plan for the trade journal Tax Notes. 'It is presented as a low-tax panacea, but it actually would raise the tax bills of many Americans very substantially.'"
October 18, 2011
Candidates Channeling Reagan Don't Talk About His Tax Increases
"While it's impossible to know how Reagan would have adapted to today's strict no-new-tax Republican stance, the Reagan of the 1980s 'would be run out of the party. He'd be to the left of the left-most candidate in the primary,' tax historian Joseph Thorndike told Bloomberg Government."
October 13, 2011
Buffett Builds His Tax-the-Rich Case
The Wall Street Journal
"'Mr. Buffet isn't paid like most chief executive officers,' added Lee Sheppard, an expert with Tax Notes, a nonprofit publication. They would have higher salaries and more ordinary income from exercising stock options."
October 11, 2011
Inside the Cain Tax Plan
The New York Times
"...Mr. Cain would eliminate all taxes on profits earned by multinational corporations outside the United States. It's hard to know the impact of this provision, but according to Martin Sullivan, an economist with Tax Analysts, the 50 largest corporations in the United States generated half of their profits in other countries."
October 5, 2011
Cain's 9-9-9 Arithmetic Raises Revenue Generation Questions
"I do not believe they made a serious effort to estimate the revenue from these plans, but most other candidates' plans aren't any different," says Joseph Thorndike, an editor at Tax Analysts, "They spout out all kinds of stuff."
October 5, 2011
Billionaire Poster Boys For Tax Reform: Mellon, Buffett, Schwarzman...And Koch?
"'FDR really loved to personalize tax policy,' says Joseph J. Thorndike, who is writing a book on FDR's tax policy and directs the Tax History Project at Tax Analysts."
October 5, 2011
Apple, Google, Cisco Lead Push for Tax Holiday on Offshore Profits
The Washington Post
"The proposed holiday would reward the companies that have most aggressively parked profits in tax havens such as Bermuda, the Cayman Islands, and Switzerland, said Martin A. Sullivan, a former Treasury Department economist and contributing editor for the nonpartisan Tax Notes.
October 5, 2011
Cain's 9-9-9 Arithmetic Raises Revenue Generation Questions
"I do not believe they made a serious effort to estimate the revenue from these plans, but most other candidates' plans aren't any different," says Joseph Thorndike, an editor at Tax Analysts, a nonpartisan publisher in Falls Church, Virginia. "They spout out all kinds of stuff."
October 1, 2011
A Value-Added Tax for America?
The CPA Journal
"The authors would like to recommend a helpful resource: The VAT Reader, published by Tax Analysts, 2011."
September 30, 2011
Debt Bill Could Hurt Munis
The Bond Buyer
"The 284-page Debt Reduction Act of 2011, which nonprofit publisher Tax Analysts released this week saying it was a draft circulating among lobbyists, would require the Office of Management and Budget to establish steadily declining annual ratios for debt as a percentage of gross domestic product beginning with fiscal 2013."
September 29, 2011
Google Joins Apple in Push for Tax Holiday
"The proposed holiday would reward the companies that have most aggressively parked profits in tax havens such as Bermuda, the Cayman Islands and Switzerland, said Martin A. Sullivan, a former Treasury Department economist and contributing editor for the non-partisan Tax Notes.
September 19, 2011
President Obama's Plan to Cut Trillions More from Deficit
Marketplace Public Radio
"And that's not going to be enough for Christopher Bergin at Tax Analysts: "I think most economists you talk to will say it's got to be a combination of the two -- spending and taxes. So the president's helped us get half way there. But I think he still has to take the lead -- he is the president after all -- on the spending side."
September 12, 2011
Capital Gains: A Tax Policy Enriching the Rich
The Seattle Times
"'The irony is that Reagan got rid of the preferential rates for capital gains and Clinton put them back in,' said Marty Sullivan, an economist and a contributing editor to Tax Analysts."
September 11, 2011
President Obama's Jobs Plan Faces Tough Obstacles
The San Francisco Chronicle
"'The economists who have studied it have not come back with any ringing endorsements,' says Joseph Thorndike, a contributing editor for Tax Analysts. 'It's not that they don't work. There is no clear evidence that they work or work particularly well. They are hard to target effectively.'"
September 11, 2011
Capital Gains Tax Rates Benefiting Wealthy Feed Growing Gap Between Rich and Poor
The Washington Post
"'The way you get rich in this world is not by working hard,' said Marty Sullivan, an economist and contributing editor to Tax Analysts. 'It's by owning large amounts of assets and having those things appreciate in value.'"
September 9, 2011
No More Tax Patents
"Then Tax Analysts successfully sued to make public redacted versions of the Private Rulings, to let everyone in on what the IRS was thinking."
September 8, 2011
Capital is Mobile Within the Tax System Too
"Tax Analysts economist Martin Sullivan notes that increasing marginal personal tax rates would increase taxes on many businesses."
September 3, 2011
Taxes: How To Turn In Your Neighbor to the IRS
The Wall Street Journal
"Whenever there has been an income tax--briefly during the Civil War, and permanently since 1913--the IRS (or its predecessor) has had its own whistleblower program, says tax historian Joseph Thorndike of Tax Analysts, a nonprofit publisher."
September 1, 2011
Why Fewer Companies Are Stashing Profits Overseas
"Martin Sullivan, an economist at Tax Analysts, a trade publication, said he thought the majority of the loss-shifting described in the report ["Corporate Loss Utilization through Aggressive Tax Planning," by OECD] 'pertains to banks, since they are the ones that had huge losses in 2008 and now are making profits.'"
August 28, 2011
Effects of Tax Breaks, Incentives on Unemployment Rate Questioned
The Montgomery Advertiser
"'Taxes tend to be a relatively small component of the cost of doing business,' said David Brunori, a vice president at Tax Analysts, a Virginia-based nonprofit that provides tax news and analysis. 'The real cost of doing business tends to be raw materials and labor. And that is really what drives business investment, assuming you have a market.'"
August 24, 2011
REITs Could Come into Crosshairs of Obama Tax Hike
Martin A. Sullivan, a former Treasury Department tax economist [and Tax Analysts columnist], said political disagreements over broader questions associated with tax policy will likely protect REITs from being required to pay corporate taxes."
August 23, 2011
Are Divided Governments Good for the Country?: Echoes
Joseph Thorndike, director of Tax Analysts Tax History Project, argues that "on the most basic level, compromise makes legislation possible. More importantly, though, it also makes laws durable."
August 22, 2011
Buffett Argues Super Rich Should Pay More Taxes
National Public Radio
Joseph Thorndike, director of the Tax History Project at Tax Analysts, discussed Warren Buffett's argument that the super rich should pay more taxes.
August 16, 2011
Those Who Don't Do, Teach Tax?
"Tax Analysts reports the strange story of a CPA who was disbarred by the IRS Office of Professional Responsibility for wilfully failing to pay tax for nine years."
August 16, 2011
Rick Perry's Changing Take On Raising Taxes
"In 2002, according to a nice summary of his tax record by Karen Setze of State Tax Notes, while Perry's Democratic opponent pledged to never raise taxes, Perry refused to make such a promise."
August 16, 2011
Why Reagan Raised Taxes and We Should, Too: Echoes
"But if the Economic Recovery Tax Act put the nation in a fiscal straitjacket, it also prompted newfound interest in tax reform. Reagan's late conversion to loophole-closing in 1982 would prove a model for future tax increases."--Joseph Thorndike, director of Tax Analysts' Tax History Project.
August 15, 2011
Corporations Are People Too!
The Tax Update Blog references recent Tax.com post "Storm the Corporate Bastille" by Christopher Bergin, Tax Analysts President and Publisher.
August 12, 2011
Is the IRS Hamstringing Its Own Whistleblower Program?
"...a letter recently sent by whistleblower groups argues that the IRS is unnecessarily hamstringing its own whistleblower program...As reported by Tax Analysts...the letter points to a guidance in the Internal Revenue Manual (IRM), which is not legally binding but is nonetheless significant as it guides IRS officials as they administer programs, that appears to conflict with decades of legislative history."
August 9, 2011
Nixon's Great Tax Gimmick and the Politics of Illusion: Echoes
Joseph Thorndike, director of Tax Analysts' Tax History Project, argues "the story of Nixon's 'job development' tax credit can teach us how not to run a revenue system"
August 1, 2011
The Red/Blue Paradox: Why do Liberal States Give While Conservative States Take?
"As the former U.S. Treasury economist Martin Sullivan showed in the March issue of Tax Notes, the mortgage interest deduction overwhelmingly benefits high-income states."
July 31, 2011
U.S. Citizens Living in Canada: Time to Come Clean to the IRS
"Writing in Tax Notes International last year, Reuven Avi-Yonah, a professor of law at the University of Michigan Law School, called for an end to U.S. taxation of its citizens who live abroad. 'In a globalized world, citizenship-based taxation is an anachronism that should be abandoned,' wrote Professor Avi-Yonah."
July 27, 2011
Jobs Czar Moves US Jobs to China
"As Mr. [Marty] Sullivan of Tax Analysts writes, 'Citizens have a right to be concerned the President's new adviser will give priority to promoting the competitiveness of U.S. multinationals rather than the competitiveness of the overall U.S. economy. And why shouldn't he? He has a fiduciary responsibility to his shareholders to do exactly that.'"
July 27, 2011
In House, Huckabee Touts 'Fair Tax'
Arkansas Democrat-Gazette
"Bruce Bartlett, a columnist for Tax Notes, a trade publication, slammed the sales-tax plan. He said older people would see their savings, accumulated over the years, hit by a big tax burden when they spend in their retirement."
July 25, 2011
History Suggests Debt-Ceiling Fights May Be Good for Us: Echoes
Amity Shlaes and Joseph J. Thorndike, director of Tax Analysts' Tax History Project, argue that "debt-ceiling fights force presidents who would rather not focus on the glum details of economics to look more closely into the abyss of debt, rather than spending away and passing on the bill yet again."
July 20, 2011
Altria Wages Last-Ditch Fight to Keep Tax Dodge Found 'Abusive'
"Lee Sheppard, a contributing editor at Tax Analysts, a Falls Church, Virginia publisher of tax information, said Altria continues to press its case because so much money is at stake. 'This is such a big earnings hit that they have nothing left to lose,' she said."
July 20, 2011
Alabama Still Collecting Tax for Confederate Vets
Associated Press
"'Broadly speaking, almost all taxes have their start in a war of some sort,' said Joseph J. Thorndike, director of a tax history project at Tax Analysts, a nonprofit organization that studies taxation.'"
July 19, 2011
Grover Norquist said the Economy has Grown or Been Damaged by Capital Gains Tax Changes
St. Petersburg Times
"We looked for other research on the issue and found that Troy Kravitz and Leonard Burman put Norquist's contention to the test in a simple study published in the respected nonpartisan journal Tax Notes ."
July 15, 2011
Who Is Bizarro Grover Norquist?
"...a question has now been asked by Joseph Thorndike [director of Tax Analysts' Tax History Project] that we had not previously considered 'Who is the anti-Grover Norquiest?' That is, who is the progressive stalwart on tax policy?"
July 14, 2011
The Man Behind The GOP's No-Tax Pledge
"...historian Joe Thorndike of the group Tax Analysts...argues that [Americans for Tax Reform President Grover] Norquist the Enforcer has moved the Republican Party solidly to the right."
July 12, 2011
Obama, Dems Avoid 'T' Word in Budget Talks
The Capital
"'We're at a point where there's no good tax,' said Joseph J. Thorndike, director of the Tax History Project at the nonprofit group Tax Analysts. 'The sort of value proposition of a tax has been destroyed, so nobody wants to say it, nobody wants to say in any fasion that they support it, except, because it polls well, taxing the rich.'"
July 12, 2011
4 Tips on Finding Sources Beyond the IRS for Tax Stories
"Tax Analysts is a nonprofit organization that provides tax information. 'They have a wealth of expertise, and they're very accessible and willing to help,'" says Michael W. Hudson, staff writer for the Center for Public Integrity.
July 11, 2011
Obama, Dems Skirt the Issue on Tax Hikes
Associated Press
"'We're at a point where there's no good tax,' said Joseph J. Thorndike, director of the Tax History Project at the nonprofit group Tax Analysts. 'The sort of value proposition of a tax has been destroyed, so nobody wants to say it, nobody wants to say in any fashion that they support it except, because it polls well, taxing the rich.'"
July 9, 2011
A Small Provision at the Core of a Big Tax Debate
Congressional Quarterly Weekly
"'If you told me 20 years ago that a liberal Democratic president would propose expensing -- I mean, Ronald Reagan didn't even dream of proposing expensing,' said Martin Sullivan, an economist and contributing editor at Tax Analysts, which writes for tax professionals. 'He would have liked to, but it was just so far off the table, forget about it. So the world has definitely changed.'"
July 6, 2011
State Warns Businesses about 'Amazon Tax'
The State Journal-Register(Springfield, IL)
"A 2009 study published in State Tax Notes estimated that Illinois loses $153 million in unpaid use taxes every year because online retailers don't have to collect the tax."
July 6, 2011
How Calvin Coolidge Saved the Income Tax: Echoes
"For Calvin Coolidge, taxes were a necessary evil. And they were most evil when they weren't necessary" writes Joseph Thorndike, the director of the Tax History Project at Tax Analysts.
June 22, 2011
Small Businesses Bash 'Tax Holiday' Plan for Corporate Titans
"According to an review by economists Roy Clemens and Michael Kinney for Tax Analysts ["An Analysis of the Tax Holiday for Repatriation Under the Jobs Act," 52 Tax Notes International 237], a total of 364 companies brought back $284 billion of overseas cash for the 2004 tax holiday.
June 21, 2011
Ronald Reagan's Accidental Keynesian Stimulus: Echoes
"....today's Keynesians should be cautious in using the Reagan tax cuts to argue for active, countercyclical manipulation of fiscal policy. Political and practical hurdles remain daunting as does the difficulty of getting the timing right" argues Joseph Thorndike, Director of the Tax History Project at Tax Analysts.
June 20, 2011
The Ed Show for June 20, 2011
The Ed Show
"...the economy has not improved at all, but these guys at the top have arranged for themselves a very lucrative future, because when the stock market was way down the last two years, they were all loading up on stock options at artificially low, temporarily low prices" says Tax Analysts columnist David Cay Johnston.
June 15, 2011
The Ed Show for June 15, 2011
The Ed Show
David Cay Johnston, Tax Analysts columnist, discussed the GOP spending cuts.
June 13, 2011
Business to States: Make Us an Offer We Can't Refuse
The Fiscal Times
"And while the subsidies may not help states' budgets, they aren't making it much worse, said David Brunori, who writes about state taxes for Tax Analysts. 'States like Illinois and Ohio can't afford to give out tax incentives, really, but it's not going to bankrupt them anymore than they already are...$50 million or $100 million on top of a multi-billion dollar deficit is peanuts in the big scheme of things,' he said."
June 13, 2011
Senate Faces Vote on Future of Subsidies
Las Vegas Review-Journal
"'One of my least favorite tax credits is the ethanol production credit,' notes Christopher Bergin, president and publisher of Tax Analysts. 'In addition to taking care of the farmers and ethanol producers, the credit drives up the price of feed, which drives up the price of pigs, which drives up the price of bacon.'"
June 7, 2011
The Ed Show for June 7, 2011
The Ed Show
David Cay Johnston, Tax Analysts columnist, discussed the Bush tax cuts.
June 2, 2011
MSNBC Live with Cenk Uygur for June 2, 2011
MSNBC Live with Cenk Uygur
David Cay Johnston, Tax Analysts columnist, discussed the federal income tax.
June 2, 2011
Raising Taxes Isn't A 'Kiss of Death' for Employment Growth, History Shows
"'The clear-cut evidence is that, despite the rhetoric, a tax increase that reduced the deficit would actually improve economic growth,' said Martin Sullivan, an economist and contributing editor with Tax Analysts, a nonprofit organization in Falls Church, Virginia."
June 1, 2011
Tax 'Subsidies' at GE, Boeing and Verizon Targeted by Group
"Short-term incentives for accelerated depreciation, which Congress enacted in 2008, 2009, and 2010 cause companies to report lower current tax expenses, said Martin A. Sullivan, a contributing editor at Tax Analysts, a nonprofit organization in Falls Church, Virginia."
May 16, 2011
"'Ryan's Tax Plan is Folly, Increases Total Cost of Healthcare'"
Press TV
"...[David Cay] Johnston [Tax Analysts columnist] told Press TV's U.S. Desk Monday that 'for each dollar taxpayers would save [in the Ryan's proposal], individuals would have to spend out of pocket $5 to nearly $8 extra. That's why I called the plan folly.'"
May 15, 2011
Cellphone Stealth Taxes Threat to Users
"Wireless subscribers in 47 states pay taxes, fees and government-mandated charges that exceed the general retail sale tax rate, according to a new report by the trade publication State Tax Notes."
May 9, 2011
An Empty Offer from the Super-Rich
"'America has two tax systems. Separate and unequal,' says David Cay Johnston, a bestselling author and columnist for Tax Notes, who has spent much of the past decade exposing ways the tax system favors the wealthy."
May 5, 2011
Lou Dobbs Tonight for May 5, 2011
Lou Dobbs Tonight
David Cay Johnston, Tax Analysts columnist, discussed the current administration's energy policy.
May 4, 2011
Internet Companies Shouldn't Escape Sales Taxes
The Washington Post
"George F. Will's May 1 op-ed column on Illinois' new sales tax laws reveals an all too common misunderstanding of how the sales tax works," writes David Brunori, State Tax Notes columnist.
May 1, 2011
Fit to Be Tied
CFO Magazine
"...even eliminating every corporate tax expenditure probably wouldn't get the corporate tax rate down to a level the White House or the business community would like to see. Martin Sullivan, economist and contributing editor with Tax Analysts, a nonprofit publisher of tax news and analysis, said at a recent House Ways and Means Committee hearing that it might not be possible to get the statutory rate below 30% and still remain revenue neutral."
April 26, 2011
Tax Credits Must be Changed to Lower Tax Rates
The Earned Income Tax Credit "'...gets more money out to the people who it should be getting out to, but there are these tradeoffs,' Tax Policy Center co-director Eric Toder told Tax Analysts earlier this year.'"
April 24, 2011
Corporate Tax Revenue Diminishes
Orange County Register (California)
"Writing for the tax policy magazine Tax Notes, Franchise Tax Board economist Allen Prohofsky identified in 2003 five things that have weakened California's corporate tax."
April 21, 2011
How Corporations Avoid Paying Income Taxes
San Francisco Chronicle
AMT is "'...more than anything a nuisance revenue raiser,' says Martin Sullivan, a contributing editor to Tax Analysts."
April 18, 2011
One of Life's Certainties, Taxes, Can Take Many (or Fewer) Forms, Depending on the Country
Worldview's Jerome McDonald interviewed David Stewart, a legal editor with Tax Analysts, on the origins of the tax system in the United States."
April 18, 2011
A History of Tax Burdens in the U.S.
American Public Media's Marketplace
Joseph Thorndike, director of the Tax History Project at Tax Analysts, explains how taxes for nearly everyone have been reduced over the past few decades.
April 18, 2011
Elites Behaving Badly
The Washington Post
"Listen to David Cay Johnston, the author of Free Lunch and a columnist for Tax Notes. 'The effective rate for the top 400 taxpayers has gone from 30 cents on the dollar in 1993 to 22 cents at the end of the Clinton years to 16.6 cents under Bush,' he said in a telephone interview. 'So their effective rate has gone down more than 40 percent.'"
April 17, 2011
Taste of 1868 Taxes: Billiard Tables, Carriages
The San Francisco Chronicle
"Enacted as a wartime measure in 1862, roughly 10 percent of Americans, mostly the more affluent Northern citizens, were paying income tax in the late 1860s, compared with 50 percent today, according to Joseph J. Thorndike, director of the Tax History Project at Tax Analysts, a nonprofit publication in Falls Church, VA."
April 17, 2011
America's Turmoil Over Taxes
Sunday Morning on CBS
Joseph Thorndike, director of the Tax History Project at Tax Analysts, and David Cay Johnston, Tax Analysts columnist, discussed the U.S. tax code.
April 15, 2011
Taxes Have Always Been Too Complicated
The New York Times
"Joseph J. Thorndike, the director of the Tax History Project at Tax Analysts, writes: 'In 1915, Chicago lawyer Charles H. Hamill of Rosenthal & Hamill made headlines with some vigorous complaints about the new income tax, then less than two years old. The law, he said, was "the worst piece of legislative draftmanship I have ever seen placed upon a statute book anywhere."'"
April 14, 2011
President Obama Addresses Entitlements
To The Point with Warren Olney on KCRW Radio
Joseph Thorndike, director of the Tax History Project at Tax Analysts, discusses the history of tax rates.
April 14, 2011
Corporate Tax Code Drives Business off Shore
"...even economist Martin Sullivan, a Tax Analysts contributing editor who has strongly criticized corporate profit shifting, argues for lower marginal rates because corporations base investment decisions on marginal, not effective, rates."
April 14, 2011
The Ed Show for April 14, 2011
The Ed Show with Ed Schultz
David Cay Johnston, Tax Analysts columnist, discussed tax rates.
April 14, 2011
U.S. Companies Pay World's Sixth-Highest Tax Rate, Study Finds
"The report doesn't take into account accelerated depreciation and other timing incentives built into the U.S. tax system, and that makes the difference between the U.S. and other countries look bigger than it is, said Martin A. Sullivan, a contributing editor of Tax Analysts, a nonprofit organization in Falls Church, Virginia."
April 13, 2011
9 Things The Rich Don't Want You To Know About Taxes
David Cay Johnston, Tax Analysts columnist, discusses tax facts most people don't know.
April 12, 2011
Tax Freedom Day Is No Cause For Celebration
"'The Tax Foundation has been doing this for years,' Christopher Bergin, head of the non-profit Tax Analysts, says in an interview. 'Truth be told it's a bit of a stunt...First of all, we will never be free of taxes. Our children will never be free from taxes.'"
April 10, 2011
Filling out the Tax Picture: Resources to Draw on
The Evansville Courier & Press
Tax Analysts is recommended as a resource for federal, state, and international tax information.
April 8, 2011
How To Take A 100% Tax Write-Off For a New Porsche, BMW or Cadillac
"...during an online "Tax Talk Today" seminar for tax pros jointly sponsored by the National Association of Enrolled Agents, Tax Analysts and Tax.com, Silicon Valley CPA and EA Sharon Kreider warned there is a downside, too, to taking 100% bonus depreciation."
April 7, 2011
Tax Reform May Not Sit Well with Firms
"'A lot of these firms, their support for tax reform is conditional,' said Martin A. Sullivan, an economist and contributing editor at Tax Analysts. 'Anybody who has a lot of tax breaks now is not going to be in favor of a revenue-neutral reform that takes away those tax breaks and lowers the rates.'"
April 7, 2011
Budget Stalemate: Why America Won't Raise Taxes
"'We've sort of lost the capacity to raise taxes under any circumstances,' says Joseph Thorndike, director of the Tax History Project at Tax Analysts, a nonprofit group in Falls Church, VA. 'And as long as tax increases are off the tables, then spending controls are off the table, too. There's no happy ending to this story.'"
April 7, 2011
Why Corporate Tax Reform Is So Tricky"
"'There's an illusion of consensus. Everybody's view of tax reform is different,' says Martin A. Sullivan, a contributing editor at Tax Analysts, a nonprofit organization in Falls Church, VA. 'I don't expect any real movement.'"
April 7, 2011
The Dangers of Defanging the IRS
"Critics [of federal tax amnesty], meanwhile, say it would do more harm than good because taxpayers will lose their fear of the IRS and stop paying taxes, expecting that they could make good the next time the U.S. government offers a reprieve. 'It actually reduces compliance with the rules,' says Martin Sullivan, an economist at Tax Analysts, a nonprofit publisher of tax information based in Falls Church, VA. 'In the long run, it's a revenue loser.'"
April 7, 2011
Wanted: A Tax Code for the Digital Age
"'The high corporate tax rate is a big problem because the statutory rate, the 35 percent rate, is what motivates behavior,' says Martin A. Sullivan, an economist at Tax Analysts in Falls Church, VA. 'If I want to do some tax sheltering, if I want to do some borrowing, all of that is based off of the corporate tax.'"
April 5, 2011
Rep. Paul Ryan Attacks Medicaid, Medicare
The Ed Show
David Cay Johnston, Tax Analysts columnist, discussed the Republican budget proposal.
April 1, 2011
Focus on Tax Policy
"In a March 28 article ["Corporate Reform: Time to Think Outside the Box," 130 Tax Notes 1513] economist Martin Sullivan of Tax Analysts discussed some of the constraints involved in reforming the corporate tax. He believes that revenue-neutral reform limited to the corporate income tax has too few benefits to be meaningful."
March 29, 2011
Taxes and The American Corporation
NPR's On Point with Tom Ashbrook
Martin Sullivan, economist and Tax Analysts contributing editor, discussed corporate tax havens.
March 29, 2011
The Ed Show for Tuesday, March 29th, 2011
The Ed Show
David Cay Johnston, Tax Analysts columnist, discussed state corporate tax rates.
March 27, 2011
A Look at the World's New Corporate Tax Havens
60 Minutes
Economist and Tax Analysts contributing editor Martin Sullivan discussed how American multinational companies shift profits overseas.
March 26, 2011
The Battle Over The Millionaire's Tax
"California's top current rate of 10.3% includes an added 1% for taxpayers with incomes over $1 million. Democratic Gov. Jerry Brown has recently called for extending this tax for five years. An extension would require either a super-majority of legislators, which appears unlikely, or a public referendum, according to state tax expert David Brunori of Tax Analysts, a tax publisher."
March 25, 2011
No Taxes?; Tax Free
World News With Diane Sawyer
Martin Sullivan, Tax Analysts contributing editor, commented on corporate tax loopholes.
March 25, 2011
Despite Many Critics, Proposals for a 'Repatriation' Tax Holiday Gain Support
"'The balance of evidence at this point suggests [tax holidays are] not particularly successful at creating jobs, if that's the goal,' said Joseph Thorndike, director of the tax history project at Tax Analysts. 'You could make a marginally better case that as far as stimulus goes, they stimulate the economy, but they're not the most effective form of stimulus.'"
March 24, 2011
G.E.'s Strategies Let It Avoid Taxes Altogether
The New York Times
"Martin A. Sullivan, a tax economist for the trade publication Tax Analysts, said that booking such a large percentage of its profits in low-tax countries has 'allowed G.E. to bring its U.S. effective tax rate to rock-bottom levels.'"
March 21, 2011
California Tax Collectors Eye Buying Names Of Web Shoppers
"The staff of the California State Board of Equalization has proposed paying private contractors for the skinny on state residents who have made purchases exceeding $5,000 on the Internet without paying the state and local sales tax they owe... The potentially controversial proposal, dated March 17th, appeared on the Board of Equalization's agenda for a three-day meeting beginning tomorrow. It was first noted in Monday morning's edition of State Tax Today, a subscription only service from Tax Analysts."
March 18, 2011
The Rachel Maddow Show for March 18, 2011
The Rachel Maddow Show
David Cay Johnston, Tax Analysts columnist, discussed Wisconsin's collective bargaining bill, and corporate tax rates.
March 18, 2011
GOP Bill Would Force IRS to Conduct Abortion Audits
"'Were this to become law, people could end up in an audit, the subject of which could be abortion, rape, and incest,' says Christopher Bergin, the head of Tax Analysts, a nonpartisan, not-for-profit tax policy group. 'If you pass the law like this, the IRS would be required to enforce it.'"
March 17, 2011
How Offshore Tax Havens Save Companies Billions
National Public Radio
"...companies have a number of techniques for bringing back profits without paying tax. These often have kind of very colorful nicknames like the deadly D and the killer B. They're kind of named after sections of the tax code. There's a columnist at the trade publication Tax Notes named Lee Sheppard, who has come up with some of these nicknames over the years."
March 17, 2011
Amazon Spars With States Over Taxes
"'The ultimate solution for the states is to get the Supreme Court to overturn that precedent, because that decision was really designed for a different economy and a different time, pre-internet,' David Brunori, executive editor of Tax Analysts and an expert in state tax law, told Wired.com."
March 11, 2011
Tax Holiday Not a Jobs Fix
"'That $1 trillion abroad got there because corporations put it there. They used profit-shifting techniques to move profits offshore' to low-tax havens, said Martin Sullivan, a contributing editor for the publication Tax Notes and a former U.S. Treasury Department economist."
March 2, 2011
The Ed Show for March 1, 2011
The Ed Show
David Cay Johnston, Tax Analysts columnist, discussed points made in his recent Tax.com post "Really Bad Reporting in Wisconsin: Who 'Contributes' to Public Workers' Pensions?"
March 2, 2011
The Rachel Maddow Show for March 2, 2011
The Rachel Maddow Show
David Cay Johnston, Tax Analysts columnist, discussed the corporate income tax.
February 25, 2011
The Conscience of a Liberal
The New York Times
"David Cay Johnston [Tax Analysts columnist] has a terrific piece up [Tax.com post "Really Bad Reporting in Wisconsin: Who 'Contributes' to Public Workers' Pensions?"] about the nonsense of comparing government workers to private-sector counterparts by claiming that the government pays for more of their benefits."
February 25, 2011
"Florida Gov. Rick Scott's Amazing Reality Distortion Field"
David Cay Johnston, the former New York Times reporter and Tax Analysts columnist, "lambasted 'deeply flawed coverage' of Walker's pension fund rhetoric for fundamentally misrepresenting the truth about public sector worker pensions. According to Johnston, 'out of every dollar that funds Wisconsin's pension and health insurance plans for state workers, 100 cents comes from the state workers.'"
February 24, 2011
The Truth About Pensions
San Francisco Bay Guardian
"David Cay Johnston, the Pulitizer-Prize-winning former New York Times reporter [and Tax Analysts columnist], has a brilliant piece on his blog about public-employee pensions. His basic point: the mainstream media, including his own former paper, have utterly missed the point about how pensions work."
February 23, 2011
The Little People Pay Taxes
The New York Times
"Over at Tax.com, Martin A. Sullivan, an economist and contributing editor to Tax Analysts, has a fascinating post on the tax rates paid by the residents of the Helmsley Building. The building's tax-evading billionaire namesakes, as you may recall, supposedly once said, 'Only the little people pay taxes.' Mr. Sullivan shows that she was mostly right."
February 17, 2011
How Much of Your Cell Phone Bill Goes to Taxes?
"A new report published by the nonprofit organization Tax Analysts finds when you pay your monthly wireless bill, 17 percent of the money goes toward federal, state and local taxes and fees in Maryland."
February 15, 2011
David Cay Johnston on Stiffing the Working Poor
The Business Insider
"David Cay Johnston, former New York Times reporter and now a columnist at Tax Analysts's Tax Notes, writes this week about the way both the Obama White House and the Republican party conspire to provide ever-increasing benefits through the tax system to some while stiffing the working poor."
February 15, 2011
Wireless Taxes Shoot up Again
States News Service
"According to a comprehensive study in this months State Tax Notes, the average American pays a whopping 16.26% on their wireless phone and broadband bills, with Nebraska residents paying as much as 23.69%."
February 14, 2011
The Ed Show for February 14, 2011
The Ed Show with Ed Schultz
Tax Analysts columnist David Cay Johnston discussed his recent Tax.com post "Obama and the GOP: United Against the Working Poor."
February 14, 2011
KC Election on Earnings Tax will Provide Valuable Civics Lesson
"In testimony before Congress, Martin A. Sullivan, an economist and contributing editor to the nonprofit Tax Analysts organization, painted a picture of corporate tax disparities."
February 11, 2011
New Sales Tax to Benefit Super Bowl Champion Green Bay Packers?
"Tax Analysts reports that the Packers are interested in a redevelopment project around Lambeau Field to make it more of a tourist destination. To do so, the team reportedly wants to extend the current 0.5 percent Brown County, Wisc., sales tax that was created to pay for renovation of the historic field."
February 1, 2011
The Ed Show for February 1, 2011
The Ed Schultz Show
Tax Analysts columnist David Cay Johnston discussed tax policy and small business.
February 1, 2011
Website of the Month: Tax.com
The CPA Journal
"The website is sponsored by Tax Analysts, a nonpartisan, nonprofit organization, and Tax.com continues the approach by providing multiple sides of issues, often with a bit of humor. The site's mission is to help the average taxpayer find out about the tax system, but there are many resources that will be of interest to experienced professionals. Tax.com provides a variety of free or low-cost materials, from articles to calculators to short videos."
January 29, 2011
Soaking the Wealthy: An American Tradition
The Wall Street Journal
Joseph J. Thorndike, Director of the Tax History Project at Tax Analysts, has written an article on the history of progressive taxation in the United States.
January 27, 2011
Winners and Losers Under the U.S. Corporate Tax Code
The New York Times
"...Martin A. Sullivan, an economist and contributing editor to Tax Analysts, recently testified about some of the disparities in the tax code...In his Congressional testimony, Mr. Sullivan explains: 'Low effective tax rates are common in industries like pharmaceuticals and computer equipment where it is easy to shift technology and manufacturing to low-tax jurisdicitions. In industries, where customer markets and the provision of services are largely domestic, the opportunities for reducing taxes through cross-border profit shifting are limited.'"
January 26, 2011
Will Business Kill Tax Reform?
The Huffington Post
Joseph J. Thorndike, Director of the Tax History Project at Tax Analysts, has published an article on corporate tax reform.
January 25, 2011
General Electric Pays Shocking Corporate Tax Rate of 3.6% while Wal-Mart Pays 33.6%
"What was your effective tax rate in 2010? It's highly unlikely it was 3.6 percent, says Christopher Bergin of Tax.com. 'The truth is multinational corporations have ways to transfer profits (and jobs) overseas that the rest of us, inlcuding domestic corporations, don't have,' Bergin writes.'"
January 22, 2011
The IRS Targets Income Tricks
The Wall Street Journal
"The average pay for a Sub-S owner was recently $38,400, according to Martin Sullivan, an expert with Tax Analysts, a nonprofit publisher near Washington."
January 20, 2011
Tax Reform Hearing Spurs Deep Congressional Rift
Martin Sullivan, a corporate tax expert and contributing editor at Tax Analysts, argued that all special corporate tax breaks in the code should be eliminated to erase the tax code's impact on economic activity and to deal with the nation's growing budget gap. 'To say tax cuts pay for themselves is largely wishful thinking.' he said."
January 20, 2011
House Ways and Means Committee hearing on federal income tax reform
Marty Sullivan, Tax Analysts Contributing Editor, spoke before the House Ways and Means Committee on federal income tax reform on January 20th.
January 20, 2011
House Ways and Means Committee Holds Hearing on Fundamental Tax Reform, Agrees that Code is Too Complex and Needs Reform
"...Dr Martin Sullivan, of the organization Tax Analysts, urged the members to look at tax expenditures in the same way as federal spending, stating that everything should be on the table."
January 14, 2011
Friday Media Roundtable, January 14, 2011
Friday Media Roundtable, Your Call Radio
Tax Analysts columnist David Cay Johnston participated in a discussion of state and local corporate welfare.
January 13, 2011
Single-Factor Apportionment -- One Factor Too Many?
"New Jersey is planning to have its corporate taxpayers allocate their income to New Jersey using the 'single factor sales formula,' reports David Brunori at Tax.com."
January 11, 2011
The U.S. Proposes Transparency on Foreign Money
Tax Justice Network
"The U.S. Treasury Department has issued proposed regulations that would require banks in the United States to report to the U.S. Treasury annually all interest income paid to nonresident aliens. This is potentially a very big deal. And we are delighted to see Tax Analysts reporting this."
January 10, 2011
Tea Parties and Tax Reform
"Martin Sullivan says the fight over the Ethanol and biofuel subsidies in the Bush-era tax extension bill last month previews a split in Republican ranks on tax policy."
January 6, 2011
A Modest Proposal: A (temporary) IRS Amnesty
"'In the short-term, it's a good idea because it brings in money fairly painlessly...It would provide a significant one-time boost to the Treasury,' says Martin Sullivan, an economist at Tax Analysts, in an interview, adding that an effective program would be difficult to design. 'If it's too generous, everyone will come in,'"
January 3, 2011
2010's Perfect Storm for Tax Reform Shifted to 2012
"In a recent Tax Analysts article by Meg Shreve, Shreve details how most believed 2010 would be a promising year for tax reform."


text:
As of July 2015, the KitchenAid website provides the best place to find specifications for KitchenAid appliances. Many of the pages for individual appliances have links to their specifications. These pages are accessible from the Major Appliances and Countertop Appliances tabs on KitchenAid's home page.
Under one of these tabs, a visitor should click on one of the category links, such as Ranges, Dishwashers, Blenders or Toasters. From there, a visitor can refine choices until he reaches a page with variations of the chosen appliance. At that point, a View Details link goes to a page dedicated to a specific model. If dimension, weight and design details are available, they are listed under a Specifications tab.

subset: commoncrawl


text:
Last week's big announcement by the UK government was principally about procurement, detailing the new rules that will apply when government departments acquire software. Naturally, then, it concentrated on the details of that approach, and how it would be deployed and enforced. A key part of that was using open standards to create a level playing field for all companies, regardless of whether they offered open source or proprietary code.
As I explained in my post last week, the critical issue then became what exactly "open standards" meant, and, specifically, how standards that might be encumbered by patents would be dealt with. As I've noted many times before, the only way open source can implement general interoperability standards is if any claimed patents are licensed under royalty/restriction-free (RF) terms. Although that's the preferred mode for key Internet organisations like the W3C, it stands in contrast to the older approach, which was based on "fair, reasonable and non-discriminatory" - FRAND.
The problem is that licensing can be perfectly fair, reasonable and non-discriminating, but nonetheless incompatible with open source code. Typically, FRAND requires a per-copy payment, but for free software, which can be shared any number of times, it's simply not possible to keep tabs on just how many copies are out there.
Some supporters of FRAND licensing have suggested that there are examples where open source has been reconciled with non-RF approaches. I've explained before why those aren't relevant, and do not contradict the general point that FRAND is not compatible with free software. Interestingly, one of the ancillary documents published last week by the UK government, specifically addresses this point:
We recognise that adopting a policy which mandates RF standards could reduce choice, as the vast majority of Standard Setting Organisations have at least one option that allows patent holders to charge on a FRAND basis. We appreciate that this could potentially limit the pool of standards available to us however, the evidence from the consultation showed few examples of what we would be excluded from doing by adopting an open standards policy based on a royalty free definition.
Of the two well known cases cited about FRAND licensing, one case (Canonical and MPEG-LA) relates to hardware which is out of scope of this consultation.
The other involved Red Hat and Firestar and was settled by the payment of a royalty of an undisclosed amount by Red Hat to Firestar as part of the settlement of infringement claims. This is a solution we do not consider to be feasible in most scenarios, as there are too many unknowns around achieving lump sum deals and having an organisation which would be willing to make a payment on behalf of other users. It might also have the effect of locking out companies.
The UK government's preference for RF rather than FRAND is not only a great victory for open source, since it means that procurement will henceforth be on a fair basis, but is also part of a larger movement away from FRAND to RF in the field of software.
One reason for this shift is that however attractive FRAND might sound – who could possible be against something that was "fair" and "reasonable"? - in practice it's not so simple. That's evident in the recently-dismissed litigation between Apple and Motorola, which hinged on what exactly "fair" and "reasonable" means when it comes to licensing technologies in standards. Because, of course, one company's "fair" is another company's price gouging.
The fact that FRAND is so ill-defined means that in an age of increasing litigiousness, it gives too much scope for argument. You don't need a crystal ball to predict that there will be more and more court cases centring around what exactly "fair" and "reasonable" means, as companies increasingly seek to gain competitive advantage in the courts, exploiting any loopholes that they can find.
Against this background, only royalty/restriction-free licensing can offer any real security. If the promise is that no rights will be asserted against anyone using a particular technology that is used in a standard, then everyone knows where they stand. There are no loopholes, and no ways in which clever lawyers can seek to wriggle out of respective commitments.
That's one pragmatic reason why FRAND is likely to fade away, and RF to take over. Another is more profound, and concerns the current shift from traditional software to open source.
Where the former is generally licensed on a per-copy basis, and is therefore compatible with FRAND-type fees that are calculated in precisely this way, the widespread move to software that can be shared freely means that this is less relevant. Moreover, the rise of cloud computing has weakened the idea of a well-defined number of copies further, and with it that of per-copy licensing.
In this respect, the passage from a per-copy regime for patent licensing to one where technology is made available freely, parallels what is happening in the world of copyright. There, too, the old idea of a well-defined and readily-identifiable copy of a book, or of a CD, no longer has much meaning in a world where digital files are shared and multiplied endlessly. Keeping track of these is probably impossible, and certainly not sensible. Instead, new business models need to be found that use the fact that works are being shared freely to generate revenue, just as RF-licensing in standards still allows revenue to be generated, but in new ways.
This underlines why it is beneficial to grant RF licensing of technologies that are included in open standards. Even though the company developing that technology may not receive traditional royalties, it does enjoy other advantages. One is that its technologies are likely to be widely used, which means that it will find itself right at the centre of the ecosystem that develops as a result. As well as enhancing its influence there, it is also more likely to develop ancillary products first, since it knows the underlying technologies better than anyone.
As we know, in a networked world, this first-mover advantage is important, since in a given sector there is typically only one dominant product, and the company that establishes itself early has a better chance at preventing subsequent entrants from achieving significant market share.
Once traditional supporters of FRAND licensing realise that they may well benefit from RF, I expect that there will be a rapid shift from FRAND to RF as the default licensing for most computing standards. In this respect, the UK government's recent move may well prove not only to be great news for open source and UK citizens, but also to be in the vanguard of a much larger global trend.
Follow me @glynmoody on Twitter or identi.ca, and on Google+


text:
For today's prompt, I want you to write a poem about an object (or objects). Though you don't have to confine yourself to straight up description, I do want you to focus on object and/or make it a central piece of your poem. One of the more famous poems of contemporary literature does this wonderfully in William Carlos Williams' "The Red Wheelbarrow."
Here's my attempt for the day:
"Brainiac's 'Bonsai Superstar' CD"
"Whatcha gonna do 'bout me," asked
from the start. Let's be honest: I
wasn't so sure the first time I listened.
After all, it was kind of weird, this
little sliver of plastic that symbolized
Dayton, Ohio. Every local show was
an event: Part dance party, part
fashion expo. Broken drums sticks,
nonstop action, and always (always)
over before too early. "Well, look
at me now; I'm a wreck." I was
in college when I heard the news:
Timmy Taylor, the lead singer, died
in an accident. He was the one
who consigned copies of my fanzine/
lit journal–even propped a copy
up on stage. So on the cusp of
"making it" that MTV broke the news.
And that was it: The Breeders broke
up; Guided By Voices faded back
into the alleys and garages. Even
this morning, that disc asks, "Who
do you think you are? Some kind
of bonsai superstar?" And it sounds
cheesy, but for a while there, that's
exactly the way we all felt.


text:
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Disney is bringing back "The Little Mermaid" to the big screen...and a smaller screen, too.
Disney will host special screenings of the film that encourage the audience to watch the movie while they're also interacting with a "The Little Mermaid" app on their iPads:
Bring your iPad to the movie theater and experience special event screenings of "The Little Mermaid" on the big screen like never before! It's "Disney Second Screen Live: The Little Mermaid," where you become part of the story. Interact with Ariel, Sebastian and Flounder. Compete with the audience as you play games, sing-along, and collect hidden treasure. But watch out for Ursula, who just might try to steal your points. It just got better, down where it's wetter, with "Disney Second Screen Live: The Little Mermaid."
While second screen experiences seem to be growing in popularity, people are worried that the trend will carry over to other theaters.
Take Two talks with film blogger Dan Seitz about Disney's new in-theatre, second-screen experiment.


text:
Jerry's Kids
Hi Brian!
I had to move--really had to move
That's why if you please
I am on my bended knees
Bertha don't you come around here anymore
(Grateful Dead)
The afternoon session is creeping along and before Professor Reynolds arrives (sandwiches in tow), I wanted to toss out a quick missive to my fellow Minyans. It seems that a lot of folks are gripping the handlebars extra tight--alright, I'm guilty of it myself--so this is your friendly Minyanville reminder to chill. Being less stressed doesn't have to equate to being less focused.
The inflection point I'm monitoring is yesterday's low in the S&P (1068). Thus far, its ability to hold in the face of a scold is bullish--it's absorbed a fair amount of supply. What I'm eyeing is the "flag" pattern on the daily chart (a series of lower highs and higher lows). Typically, those wedges 'break' in the direction of the prevailing trend but rather than guess and press, I wanna let the Minx show me the way.
Easier said than done? Absolutely. I'm as guilty of overtrading as the next guy (at times) and every time I do, I kick myself in the can for knowing better. This sure is a humbling business--it takes a whole lot of effort and hard work to secure a profit and a momentary lapse of judgment to give it back. That discipline--and the virtues of patience--are our daily tasks at hand.
Over in techland, the semis continue to get beaten with an ugly stick and I just asked Fokker if he thought Snapper would peek his beak into that freak. A break above SOX 475 would be the first clue that turtles are lurking but, as it stands, there's supply in the Street. Over in the industrial park, as Adam has observed, there is a much better tone. The Dow has flexed all session and the rotation from overextended tech to the old school gorillas seems to be in motion.
Finally, as Brian comes a knockin', there are only three hours left in the Minyanville auction and Daisy is schvitzing with nervous anticipation. She'll be spending tomorrow at the Bliss Spa gettin' gussied up for the Minyanville Festivus. I wonder if the J sisters are gonna be there?
As always, I hope this finds you well.
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Thingyman reached out to me again, and we're once again invited to the GoC. Which fool brave individual are we sending this year?Here's a list of who we've sent before, they are still available to go:Season 1@Missing Person@Synonym Season 2@✰Alpha✰Season 3@Augustus
That bio is the douchiest thing I have read all year, and I am an editor for yeswearedouchebags.com.
INVITATION TO THE MAFIA CHAMPIONSHIP (SEASON 4)[/u]Hello everyone! I would very much like to invite your community to take part in Season 4 of the Mafia Championship.The Mafia Championship is an annual online tournament series that pits representatives from various forum Mafia (aka Werewolf) communities against one another as they compete to determine the Internets greatest forum Mafia player. Each participating community democratically elects one person to represent them and become their Champion.Season 1 ran in 2013-2014, while Season 2 and Season 3 ran in 2015 and 2016, respectively. As of Season 3, a total of 160 communities have been represented in the Mafia Championship, making it the largest cross-forum event on the Internet.I hope that all this sounds very exciting to you guys 1. Do you accept the invite?If your community wishes to participate, please confirm your participation to me before April 13 to ensure yourselves a spot. If you need more time than this to think about whether you wish to participate, let me know and I can extend the deadline.If you agree to participate, the deadline for selecting your representative is April 22. If this is too soon for you, again, just let me know The games will take place on Mafia Universe. If its okay, I can link directly to the general discussion thread regarding this topic on Mafia Universe.Important notesYou may decide yourselves how you want to elect your representative, but we highly recommend some sort of democratic process (public nominations followed by a poll usually works out well).In addition to electing a representative, you should also name an alternate who will be asked to step in if the first choice needs to back out.Your representative should be prepared for having to read upwards of 500 posts per 24 hours during the early stages of the game. Additionally, theres a requirement that each player must make at least 10 posts per Game Day. Only active players should apply/participate. I repeat: Your chosen player needs to be able to promise a good amount of activity on a daily basis.Relevant only to communities that participated last season: Season 3 Finalists are not eligible to play again this season.2. Season 4 FormatThe tournament structure135 communities will participate, each sending one representative.9 Qualifying Games will be played consisting of 15 players each. I.e. every representative plays in one Qualifying Game. 1 player will advance directly to the Finale Game from each Qualifying Game. The players themselves vote post-game to determine who is deserving of advancement. I.e. 9 of the 15 finalists will be found this way.A Jury consisting of finalists from Season 3 will along with me discuss and vote to determine a group of 30 wildcard players who will play in 2 Semi Final Wildcard Games. From each of these two games, three players will directly advance to the Finale Game.The Finale Game is played. Once it has completed, the players vote to determine who shall hold the title of Season 4 Champion.The setupMOUNTAINOUS:12 Vanilla Townies3 Mafia GoonsWere going back to basics for Season 4. Each season were changing it up, and for this season its finally time to play without any power roles or abilities at all. Pure mafia. You have only yourself and your reading/bluffing abilities to count on.Relevant mechanics infoDay start.Deadline Lynch w/ Option for Majority starting Day 2. I.e. when day timer runs out, person with most votes will be lynched. However, day can also be ended early (starting Day 2) if there is ever a majority of votes on one person.If there is a tied lynch, one of the tied players will be randomly lynched.No outside communication. I.e. you may not contact the other players outside of the thread (unless you are Mafia and wish to speak with your teammates).Phase Lengths and Deadlines will be up to the players themselves (Ill organize them into games with deadlines that suit their preferences).Thread is locked during Night Phases.3. Season 4 TimelineThe first Qualifying Game is currently set to start April 24th. Additional games will take place in the 1-3 months following. I will create a Doodle and find out the best times to start the various games so that preferably everyone gets to play during a time that suits them well.Kind regards,ThingymanIf you want to get in contact with me ASAP, you can find me on Skype (thingyman) or Discord (Thingyman#6075).
Join us. Baptize yourself in the Brine, and call yourself a Brother of mine.
Lustful moans can be heard from the girls bathroom. Several moments pass and Synonym steps out of bathroom wearing only his pants. It seem's that Fleur's Chamber of Secrets isn't such a secret to his wand anymore.
I'd probably vote to send someone new rather than let any of the previous champions return.As for nominations, I nominate @Blindknagg and @Cobalt.Sent from my Nexus 6P using Tapatalk
I worry about players who don't post a lot per day, so Blindknagg is iffy.
Next then is @kaz, who probably has MU blocked at work as well.
You forgot has the best JTM avatar.
The fact that the background isn't transparent triggers me.
@Blindknagg I need your shitposting prowess. All I can think of are positives and Arena/GM failures.
Was trying to dig up the old tunnel vision masterpiece you painted a long ass time ago but it doesn't show up on SRK anymore
Has everyone made sure that 247sports.com got an invite?Sent from my Nexus 6P using Tapatalk
Got some homework for you. Toogs has a Reddit account. I want a Salted Butter Podcast devoted to it. Like if SRK hates me for saying nigger, they would install their own Toogs button after reading some of his comments.
Seems boring though, thats only for clash of clans related posts. Theres gotta be a better account.


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Rumor: next big iPhone gets variant with dual camera
The next big iPhone gets a variant with dual camera at the back. This was reported by an analyst who has generally made correct predictions about unannounced Apple products. It has long been clear that Apple has played in each case with the idea.
It is not yet clear exactly what Apple wants to achieve with the dual camera lens. MacRumors reports on the basis of a report from KGI analyst Ming-Chi Kuo that he expects this fall a variant of the 'iPhone Plus 7′ will appear with double lens to implement a system like this would simulate optical zoom.
Apple could use the technology developed LinX. The iPhone-maker took LinX last year. The Israeli company specialized in the development of algorithms for the use of multiple cameras in smartphones.
LinX cites the advantages of its technology, the camera modules can be thinner. It can use Apple's good, because the cameras of iPhones in current models protrude slightly. Furthermore, the system allows for better low-light photography with less noise as possible.
Kuo mentions that the iPhone dual camera will be possible a more expensive version of a regular model because Apple would not yet be able to produce sufficient quantities of the necessary hardware.
A system with two cameras on smartphones is not news on smartphones. The first phones with two cameras appeared in 2011, when for enabling 3D photos. HTC released in 2014. One M8 dual camera, including Huawei followed with the Honor 6 Plus. These two devices do include "afterwards focus' and blurren backgrounds as possible. The LG V10 has dual front camera to allow photos with a greater angle.Viewing:-355
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Retail Merchandise Units
Do you operate a small or new business? We have a number of retail merchandising units located in the Centre malls from which you can operate your business. With all the same benefits of footfall and managed workspace, our RMU's offer reduced overheads over retail units, making them the perfect solution for small businesses and/or new retailers to get established and even possibly grow into a full store in time. To discuss retail merchandising units further please email details on your business proposal to firstname.lastname@example.com or by phone on 01952 230032 for consideration.


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[Can you impress us in 1500 words or less? Enter the Short Short Story Competition today! Deadline January 15, 2018]
Image from Getty
by T.R. Ragan
I love reading fast-paced novels with lots of three-dimensional characters and multiple points of views. Books with more than one or two points of view can yank readers out of the story—they can be confusing and make readers feel detached from the main character. Here's what I do to keep readers turning the pages, and afraid to turn off the lights.
Every point of view should enrich the story in some way.
Readers need to care about the characters they're reading about. If you're going to use multiple points of view, every character should have a purpose. Perhaps they can add objectivity to the story, or humor. My viewpoint characters all tend to have their five minutes on stage, even if that means sacrificing a bit of intimacy with my protagonist. As long as you create strong, interesting characters worth rooting for, you can't go wrong.
All POVs should have distinct voices and their own mixed bag of fears and beliefs and goals.
They must stay true to themselves throughout the novel, which means you, as the writer, must know who they are. They must have their own backstory and experience their own journey as they assist the protagonist. What is their goal and purpose? For instance, I love including younger characters in my novels. It's a way to attract younger readers and provide a more youthful worldview. If you don't have teenagers hanging around your house, it's important to do your research to get a handle on their perspective. Otherwise readers will lose interest, become frustrated, and skim the pages to reach a more interesting viewpoint—or worse, stop reading the book.
[Rethinking Protagonists and Antagonists: Parallel and Perpendicular Character Perspectives in Star Wars]
Each POV should have its own, separate chapters.
Not only will this help prevent reader confusion, it will give readers a better chance to bond with these characters. You can also add suspense by leaving characters in a harrowing, possibly life-altering situation when you move onto the next—and readers will be eager to keep reading to find out what happens next. But always remember that every scene, no matter which POV is being used, must drive the story forward and connect in some meaningful way to the other points of view.
Supporting characters' arcs should advance the core conflict.
Although each character will have his or her own set of problems and fears and desires, each story arc must entwine in some way with the protagonist's goal to resolve his or her core conflict. Otherwise, you can end up with multiple novels crammed into one. There must be overlap, even if the outcome is not satisfactory for every character (example: someone ending up in jail).
Experiment with different perspectives.
Which POV will add the most to a scene? Write or outline the scene in more than one character's viewpoint before deciding which way you want to go. When locating the serial killer's whereabouts, would the scene be more interesting told by the private investigator whose career depends on finding the missing child? Or would the suspense and tension be ramped up a notch if her new schizophrenic sidekick happened upon the madman a few hours earlier?
Writing in multiple points of view can be difficult, but if you take the time to develop interesting characters, do a little extra plotting before writing each scene, and leave every POV character in a place that leaves readers eager to know what happens next, you'll take readers on an exciting ride. Examples of thrilling novels told in multiple points of view are Gone Girl by Gillian Flynn, A Game of Thrones by R.R. Martin, And Then There Were None by Agatha Christie, and The Girl with the Dragon Tattoo by Stieg Larsson—and of course all novels in my Lizzy Gardner Series and Faith McMann Trilogy.
T.R. Ragan (Theresa Ragan) is a New York Times, USA Today, and Wall Street Journal Bestselling author. Her exciting Lizzy Gardner series: Abducted, Dead Weight, A Dark Mind, Obsessed, Almost Dead, and Evil Never Dies, has received tremendous praise. In August 2015 Evil Never Dies hit #7 on the Wall Street Journal Bestselling List. Since publishing in 2011, she has sold over two million books and has been mentioned in the Wall Street Journal, the L.A. Times, PC Magazine, Huffington Post, and Publishers Weekly. Theresa grew up in a family of five girls in Lafayette, California. An avid traveler, her wanderings have carried her to Germany, Ireland, the Netherlands, China, Thailand, and Nepal, where she narrowly survived being chased by a killer elephant. Before devoting herself to writing fiction, she worked as a legal secretary for a large corporation. Theresa and her husband Joe have four children and live in Sacramento, California. Find her latest book here.
Online Course: 12 Weeks to a First Draft
Dive into the world of writing and learn all 12 steps needed to complete a first draft. In this writing workshop you will tackle the steps to writing a book, learn effective writing techniques along the way, and of course, begin writing your first draft. In the workshop, you will be able to finish either a decently developed half draft (of half of your novel) or a rough "in-progress" full draft. However, you'll learn all the tools needed to complete the full first draft. At the end of this workshop, you will have accomplished every writer's goal – an "in-progress" working first draft. Learn more and register.


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Portal 2 will be receiving a free DLC pack on May 8th, Valve revealed today. The Perpetual Training initiative acts as a simplified puzzle editor, allowing players to create their own challenges and share them via Steam Workshop. We'll naturally be able to download and rate content from other players, providing yet another reason to keep playing Valve's sensational puzzler.
The Perpetual Training Initiative has only been dated for PC and Mac - console versions haven't yet been announced. With Valve making headlines recently due to scurrilous rumours and intruiging speculation, it's great to see some concrete details emerge from the coy studio - and especially when it concerns awesome free stuff.


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The first IPS - International Procurement Seminar, carried out by German governmental entities in partnership with their European colleagues, will take place on November 15th and 16th, 2016 at the WORLD CONFERENCE CENTER BONN, next to the UN-Campus in Bonn.
The seminar will illustrate the procurement needs through a series of presentations, lectures and workshops, with a special focus on the UN-organizations located in Europe. The purpose is to show international companies and stakeholders what and how the United Nations procures in order to facilitate the procurement procedures for potential vendors and UN procurement professionals.
This event also offers companies the possibility to deepen the dialogue with the individual UN-representatives in bilateral meetings.This seminar is an important opportunity for small and medium enterprises to familiarize themselves with the process of becoming a supplier of goods or services to the United Nations, as well as for current vendors seeking to further develop their business.
For further information please download the flyer or contact Mrs. Simona Bellotti directly at: Tel: +39 02 398009-14, bellotti(at)deinternational.it


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There was not an exact match for the language you toggled to. You have been redirected to the nearest matching page within this section.
Our exclusive and intimate Arctic Sea Safari trip will be the pinnacle of your Norwegian experience.
With our 10.5 metre long rigid inflatable boats (RiB) and guaranteed small group size (max 12 people per trip), you are even more likely to spot wondrous and mysterious wildlife, such as humpback whales, dolphins, porpoises and our favourite – the killer whales. With collection from a prearranged pick up point in the city, you will enjoy a short drive from the city to the harbour where you will be fitted with Arctic suits and lifejacket before boarding the RiB.
Then it is onto the water to start the search. You will be able to get up close and photography is allowed and encouraged. Mid-way through the trip we will serve you hot chocolate and some snacking to keep your energy up for more whale watching. This really will be the highlight of your trip and an experience you will never forget.
The trip lasts approximately 4-5 hours, transfer from Tromsø to the harbor inclusive. If you have any special requests or requirements please contact us and we will do our best to accommodate them.
Included: Guide, transfer to boat (20 min), warm thermal suit, boots, hand warmers, buff, hot chocolate, cake
Duration: 4-5 hours
Number of participants: 4-12
Level of difficulty: Easy
Departure time and place: 9am (09:00) at Scandic Ishavshotel
Age limit 10 years
Read about the Whale Watching guidelines on: www.visittromso.no/en/guidelines-whalewatching


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Discussion in 'Hire a Freelancer' started by drogon, Feb 21, 2011.
Anyone offering services of selling email accounts, ideally AOL.
i got lots of yahoo and some gmail accts (pva) in stock.. and let me know what u need..
ideally looking for AOL accounts if you got them. Need about 100. Cheers.
do you need it freshly made or just stock accounts
hit me up for aol accounts having thousands in stock or can deliver fresh too
both fresh or stock is fine. Sent PM.
Still looking to get some AOL accounts. Anyone?
Separate names with a comma.


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Many women and men are concerned with not being able to reduce the size of their stomachs, thighs, necks, and arms, despite strict dieting and vigorous exercise. They may have sagging skin and stubborn cellulite. Nonsurgical body contouring and shaping includes different techniques to help reshape and rejuvenate almost any area of the body. In the past, plastic surgery was the only answer to these issues. Now, non-invasive technologies can increase tone in lax or redundant skin, reduce the size of certain body areas, and diminish the appearance of cellulite.
CoolSculpting® is a FDA-approved alternative that involves no surgery or recovery time and is focused on smaller fatty areas. CoolSculpting® uses an innovative cooling technique that can reduce areas of excess fat without harming surrounding skin.
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Thermage® is a device which uses radio frequency energy to stimulate collagen production, causing contraction of treated areas. The body contouring treatment results in noticeable tightening with no surgery and no downtime. Some treated areas also see thickened skin and a reduction of wrinkled, crepey skin. In most patients, only a single treatment is required. The treatment can take 1-1.5 hours depending on the area being treated. The area may appear red for a brief time after the procedure. Patients usually start to see results within 1-2 months of treatment. Thermage® can be used on the face, neck, arms, legs, and abdomen.
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Schedule Your Consulation
The world of nonsurgical body contouring and shaping is a very exciting and ever-expanding part of cosmetic dermatology. If you want to learn more about body contouring treatments, contact one of our doctors at the Dermatology & Laser Surgery Center in Houston, Texas, today for a consultation.


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26 comments :
Ha Ha!! I don't like them anymore after you told us that they drown their babies. Even if they are great nest makers.ReplyDeleteReplies
No...not drowning, tousling. And that was the American Coot, not the Moorhen [but they probably do the same tho, since they lay so many eggs]Delete
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I'm on a roll! Soon, I'll be crossing the road to get to the other side. lolDelete
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Good...'twas meant to be!!Delete
I was expecting to see a gator nest... LOL.. sweet little moorhen. I am no spring chicken so will just wing it on this comment... when I read Ginny's comment I thought, she just doesn't like fowl play....ReplyDeleteReplies
I'd call fowl, but you did already!! lolDelete
Oh how adorable!!! Love this sweet bird. And your "yolk" at the end was pretty cute! :-)ReplyDeleteReplies
It was a hoot to watch her....some where so big in size, almost over-powering her.Delete
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Happy to know you enjoyed it Aritha!Delete
Very punny. I like itReplyDeleteReplies
Punny...funny...phunny! 😉Delete
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They ARE cute.Delete
Hello, great video of the Moorhen and her nest. Love the funny point of view! Thank you for linking up and sharing your post. Happy Saturday, enjoy your Memorial Day weekend.ReplyDeleteReplies
Thank Eileen. Have a special, peaceful holiday weekend.Delete
Wonderful video and classic post of a true 'birder' ~ thanks,ReplyDelete
Happy Weekend to you ~ ^_^
Hello Anni!:) I loved seeing the video clip of the Common Gallinula/ Moorhen, making her nest. In Portuguese the word for hen is Galinha, so as you say, the chicken came first!!:) I'm sorry I'm always tardy in commenting, and linking up, but the family come for lunch every Sat, and like the chicken they come first!!:=)ReplyDelete


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Music Lyrics
Bass and Guitar Tabs
and More...
Mudvayne Lyrics
King of Pain
[The Police cover]
There's a little black spot on the sun today
That's my soul up there.
It's the same old shit as yesterday
That's my soul up there.
There's a black hat caught in a high tree top
That's my soul up there.
There's a flag pole rag and the wind won't stop
That's my soul up there.
I have stood here before in the pouring rain
With the world turning circles running 'round my brain.
I guess I'm always hoping that you'll end this reign,
But it's my destiny to be the king of pain...
There's a fossil that's trapped in a high cliff wall
There's a dead salmon frozen in a waterfall
There's a blue whale beached by a springtime's ebb
There's a butterfly trapped in a spider's web
There's a king on a throne with his eyes torn out
There's a blind man looking for a shadow of doubt
There's a rich man sleeping on a golden bed
There's a skeleton choking on a crust of bread
There's a red fox torn by a huntsman's pack
There's a black-winged gull with a broken back
There's a little black spot on the sun today.
It's the same old shit as yesterday,
That's my soul up there...
I have stood here before in the pouring rain
With the world turning circles running 'round my brain.
I guess I always thought you could end this reign,
But it's my destiny to be the king of pain...
I'll always be king of pain...
Return to my Mudvayne Lyrics page
The Mudvayne Lyrics are Copyright their respective owners.
Website © 2000-2014 mattsmusicpage.com. All rights reserved.
Legal & DMCA: Matt's Music Page has been providing lyrics and tabs in a legal way, paying royalties each year to a few organizations. Then, all lyrics and tabs were removed from the site. Now, there's a new owner to the site, which purchased it August 26, 2014, and he is in negotiation to obtain licensing from BMI at the moment. If you have a specific DMCA request -- please do not hesitate to contact me via the contact button on top. I will do my very best to keep this site fully legal.
Antique 2-1/4" Pendulum With Key for Banjo, Ogee Bracket Clock (191X)
Vintage MUSICIAN Snapshot Photo 1920s GUITAR & BANJOS
1984 Press Photo Musical performer Bertram Levy with banjo & accordion


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The SPIRIT e-Auction is active in the Spring and Fall.
During those times, visit our auction site at spirit1053auction.com.
Are you a business that wants to participate in the e-Auction? Find more info here!
For questions regarding payment information or setting up your auction account, please contact Neofill at 866-311-9806 or visit Neofill customer service website, click here.
Auction items that don't meet minimum reserve will be made available in the auction weeks that follow until there is a bid meeting minimum reserve or until the last auction date.
For all items, payment is made online at this website with your credit card. Your payment is to Neofill, which is responsible for collecting payments on winning bids on behalf of SPIRIT 105.3 and the companies sponsoring the auction items. Neofill is a national company partnering with radio stations, TV stations and newspapers around the country. Neofill uses SSL (secure socket layer) to protect all customer purchases and does not store any credit card information in their systems. Your payment is due immediately after the close of the auction. As soon as your payment has been processed you will receive a certificate by mail to redeem at the business sponsoring the auction item.
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