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You will be mailed a bill each month that includes charges for water consumption, wastewater collection, refuse collection, storm drainage and utility franchise fees. There is also an option to make a tax-deductible $1 donation for park land acquisition. Payment is due 15 days from the date bills are mailed. Acceptable forms of payment are cash, personal checks, money orders and major credit cards.
If you have questions or concerns about your utility bill, you are always welcome to visit our office, call us at (972) 721-2411, or select from the following:
You may also consult our Frequently Asked Questions (FAQs).
Please reference the following schedule for each cycle billing and due date respectively:
Using an example of 7,000 gallons of water consumption for a residential customer with a 3/4" meter and assuming that this is the total amount consumed for a given billing period, you can calculate your water bill utilizing our current Rate Schedule.
All water service connections are charged a base rate by meter size, which includes 3,000 gallons of water. In other words, if you use 3,000 gallons or less in one billing period, your water bill would be $9. Thereafter, the charge is per 1,000 gallons of usage. Since the first 3,000 gallons are included in the minimum charge, the next usage block is $3.73 per 1,000 gallons. Your remaining usage, 4,000 gallons, would be billed $14.92. Add this to the minimum and your volume charge for this billing period will be $23.92 for the water portion of the bill.
Sewer charges also have a minimum, or base, rate of $5.29 that includes 2,000 gallons of wastewater. As described in the FAQs, check your water bill for the wastewater average used to calculate your sewer charge. For example, if your wastewater winter months' average is 5,000 gallons, your first 2,000 gallons are part of the base rate. Every 1,000 gallons thereafter is charged at the volume rate, which is $2.90. The remaining usage would be billed $8.70. Add this to the minimum and your sewer charge for this billing period will be $13.99 for the sewer portion of the bill.
Sanitation rates are based on a fixed monthly fee. This charge is taxable, as indicated on your utility bill. For more information about sanitation rates, the landfill, recycling and other programs, please contact Solid Waste Services.
The Energy Charge of $0.98 was established by City Council to offset additional fuel costs related to providing solid waste services.
Drainage rates are based on the size of your lot. For more information about drainage rates and projects, or to report a drainage issue, please contact Public Works.
The Utility Franchise Fee is based on 2 percent of water, sewer and sanitation charges on your monthly bill.
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Payment Options
For your convenience, we offer several ways to pay your utility bill. We are happy to accept your mailed payment, but if that is not most convenient for you, below are several alternatives. Regardless of payment option utilized, payment must be posted to your account no later than 5 p.m. on the due date.
At City Hall
In addition to mailing your payment, a friendly Customer Service Representative is available to apply your payment to your account during the hours of 8 a.m. to 5 p.m. Monday, Tuesday, Thursday and Friday; and, 7:30 a.m. to 5:30 p.m. on Wednesdays. All payments received after 5 p.m. will not be posted to your account until the next business day and may be subject to additional fees and penalties per city ordinance. We accept cash, check, money order and Visa, MasterCard and Discover credit/debit cards. Payments with a credit card may be made in the office or online.
For your convenience, between City Hall and the Central Library, there is also a drive-through and a night drop-box available.
At Authorized Payment Locations
For accounts that are not past due, utility payments can be made at one of many of our authorized payment locations. These are:
By Bill Pay
The City of Irving accepts payment by Bill Pay. Most banks and other financial institutions offer a program called Bill Pay, which allows customers to set up payees online, and then submit payment requests. The financial institution will debit the customer's account and then print and mail a check in the amount submitted by the customer.
By Bank Draft
All customers with satisfactory utility bill payment records are eligible to pay their utility bills by our convenient bank draft payment option. Using this option means you save time and postage costs without having to remember to write a check every month. It's a fast and simple way to pay your utility bill. There is no fee for this service and you may discontinue the plan any time you wish by notifying us in writing.
Simply fill out all the requested information on the Draft Authorization Form (English/Spanish) attach a voided check or deposit slip from your checking or savings account and mail it to us at P.O. Box 152288, Irving, TX, 75015-2288. Call your bank or financial institution to obtain your "Transit/ABA" number, which will have nine digits. Please continue to send payments until your monthly utility bill is marked "paid by draft". Your bank will then deduct this amount and forward the payment to the City of Irving. This stub and your bank account statement will serve as your proof of payment.
Customers required to pay a new or increased deposit have the option to apply for monthly payments to be automatically deducted from their banking account for a minimum of 12 months and have their deposit waived. The customer must have a bank account in order for this payment type to be requested. Please note that this option does not include multifamily, master-metered accounts or hotel/motels. Further, if the customer defaults in payment in any way during this 12-month period or stops the automatic account deductions, full payment of the deposit is required at that time.
Pay Online
In order to pay your utility bill online, you will need your account number, provided on your monthly statement, and your personal identification number (PIN). For a new PIN or to have you PIN reset, please contact Customer Service at (972) 721-2411. Payment types accepted are Discover, MasterCard, Visa and ACH Check. Payments made online at the City of Irving website or at your bank's website generally take two bank business days to be credited to your account.
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Your payment must be received in our offices, regardless of payment option utilized, by 5 p.m. on the due date shown on the bill. Otherwise, a 10 percent penalty will be assessed to all outstanding, current charges.
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Payment Arrangements
If you are unable to pay your bill on time due to financial hardship, a payment plan can be arranged. Arrangements can be made in person at our offices or by completing a Payment Agreement Form (English/Spanish) and faxing it to (972) 721-3733. Payment agreements can be arranged twice per year. Please contact our Customer Service Representatives at (972) 721-2411 to determine if other options may be available to you.
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Nonpayment Service Disconnects
If your account has an unpaid balance over 30 days past due, we are required to disconnect your services. In addition, if your deposit was included in your first month's bill, services will be disconnected without notice if you fail to make payment by 5 p.m. on the due date shown on the bill. Once services have been disconnected due to nonpayment, you will not be eligible to make payment arrangements (English/Spanish). In addition, in order to have services reconnected, you will be required to pay all fees related to the service disconnect as well as all prior amounts due. In addition, you may be required to post a new deposit up to four times your highest utility bill.
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Leaks and Leak Adjustments
According to City ordinance, if you present proof that a leak was repaired, you may be eligible for a concealed leak adjustment. The ordinance allows Customer Service to consider such a bill adjustment once every 12 months. We may be able to lower your water bill based on the information you provide.
If you believe that a concealed leak has caused your water bill to rise and have recently had a leak repaired, please complete a Request for Leak Adjustment (English/Spanish) and submit it to us, per the instructions on the form, for consideration.
Leak Detection
Leaks not only cause water loss, but may lead to high water bills. The best way to check for leaks in the entire plumbing system is to take a meter reading. Record the water meter reading at a time when no one will use any water to the residence for several hours. Then, after several hours, take another reading. We recommend that customers take the first reading before they go to sleep and the second when they arise. The two readings should be the same if no one has used water in the house for several hours. If the readings are not the same, you probably have a leak.
Also note the fine flow indicator, which is a small triangle or diamond on the face of the meter. If it is turning, that means that water is going through the meter and into the house.
Remember – humidifiers, refrigerator units (icemakers), toilets and all water softeners use water. If these items are in use, water will pass through your meter.
Toilets are the most common sources of leaks, although they are easy to detect. Place a toilet tablet, available for free at Customer Service, or a few drops of food coloring in the tank, but don't flush. After a few minutes, if coloring appears in the bowl, your toilet is indeed leaking water. Usually all that is needed is a replacement flapper valve, which is the soft rubber flapper in the tank. Water corrodes these flappers over time and it is recommended that they be replaced every two years. The adjustment screw at the back of the toilet may also need to be corrected to stop water from going into the overflow tube.
Other common causes for leaks are:Locating Your Meter
Most water meters are located underground, beneath a square or oval lid. The most common location for the meter is between an exterior hose bib at the front of your house and the street. For corner lots, the meter is usually on the side of your home. For homes connected by alleys, the meter is often at the back of the property.
Reading Your Meter
The meter will have a glass or clear plastic face, a sweep hand tracing the circumference of the face and a series of numbers that measure gallons. The sweep hand is similar to a minute hand going around a clock, and the seven-digit series resembles the odometer wheels of a car. The last digit to the right does not change and will remain affixed at "0." The meter often will also have an additional plastic circle or triangle called the flow indicator. The flow indicator will move if any water is passing through the meter; this is important for leak detection.
As water flows from the distribution line under the street to your house and through the meter, the sweep hand will move clockwise. When the sweep hand makes one complete circle, the last digit of the number series will turn, indicating that ten gallons have passed through the meter.
The three digits farthest to the right, usually with a black wheel, should be disregarded for utility billing purposes as billing is based on rounding to the nearest 1,000 gallons. The digits with a white wheel are used for calculating your water bill. Subtract the previous meter reading reported on your previous water bill from your current reading and you will know how much water you have used since your previous reading.
For example, say your previous bill was read completely from left to right as 0012550 and your current reading is 0019500. Ignoring the last three digits, those with a black wheel, will round the figure to the nearest 1,000 gallons. So, subtracting 12 from 19 equals 7, meaning that 7,000 gallons have passed through the meter since it was last read.
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Conservation not only is good for the environment, it can make a substantial impact on your water bill. And, since your wastewater charge is based on your water consumption, virtually any conservation you practice will affect your monthly amount due.
Did you know that 50 to 60 percent of all annual residential water use in North Texas goes toward irrigation? Planting native landscaping keeps your yard beautiful and your water bill low.
Find more conservation tips with the City of Irving's Public Works (Water Utilities).
Repairing household water leaks will lower your water bill immediately. Not only will the volume of water that passes through the meter go down, but proof of repairs presented to Customer Service may result in a leak adjustment (English/Spanish).
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Indigestion (cont.) Medical Author:
John P. Cunha, DO, FACOEP
John P. Cunha, DO, FACOEPJohn P. Cunha, DO, is a U.S. board-certified Emergency Medicine Physician. Dr. Cunha's educational background includes a BS in Biology from Rutgers, the State University of New Jersey, and a DO from the Kansas City University of Medicine and Biosciences in Kansas City, MO. He completed residency training in Emergency Medicine at Newark Beth Israel Medical Center in Newark, New Jersey. Medical Editor:
Charles Patrick Davis, MD, PhD
Charles Patrick Davis, MD, PhDDr. Charles "Pat" Davis, MD, PhD, is a board certified Emergency Medicine doctor who currently practices as a consultant and staff member for hospitals. He has a PhD in Microbiology (UT at Austin), and the MD (Univ. Texas Medical Branch, Galveston). He is a Clinical Professor (retired) in the Division of Emergency Medicine, UT Health Science Center at San Antonio, and has been the Chief of Emergency Medicine at UT Medical Branch and at UTHSCSA with over 250 publications. IN THIS ARTICLEIndigestion CausesIndigestion is a symptom of many different conditions. It is usually related to a functional problem (difficulty processing food or stomach acids). This dysfunction of the gastrointestinal system can be caused most often by diseases, medications, and lifestyle. Disease or conditions that may cause indigestion include:
Medications that may cause indigestion include:
Lifestyle factors that may cause indigestion include:
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Reader Comments (Page 1 of 1)
It's not about the rep for me it's about the XP. There's about 15-20 quests you can get the required items for in advance to turn in and level faster. Think of just Zangermarsh:
6 bog lord tendrils
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Thats over 55k xp right there, not to mention the time saved from have not having to go farm all this stuff on your DK. adds up imo


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The session is on — and so is the race for 2014
Tom Reel, San Antonio Express-News
January 13, 2013 | Updated: January 14, 2013 3:15pm
AUSTIN - It was a scene made in political heaven. Or maybe that other destination in the hereafter that also begins with "h."To continue reading this story, you will need to be a digital subscriber to HoustonChronicle.com.
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Capital gains tax in the United States
This article's factual accuracy may be compromised due to out-of-date information. (January 2014) |
Taxation in the United States |
In the United States of America, individuals and corporations pay U.S. federal income tax on the net total of all their capital gains just as they do on other sorts of income. "Long term" capital gains are generally taxed at a preferential rate in comparison to ordinary income.[1] The amount an investor is taxed depends on both his or her tax bracket, and the amount of time the investment was held before being sold. Short-term capital gains are taxed at the investor's ordinary income tax rate and are defined as investments held for a year or less before being sold. Long-term capital gains, which are gains on dispositions of assets held for more than one year, are taxed at a lower rate than short-term gains. In 2003, this rate was reduced to 15%, and to 5% for individuals in the lowest two income tax brackets. The reduced 15% tax rate on qualified dividends and long term capital gains, previously scheduled to expire in 2008, was extended through 2010 as a result of the Tax Increase Prevention and Reconciliation Act of 2005 signed into law by President George W. Bush. This was extended through 2012 in legislation passed by Congress and signed by President Barack Obama on Dec 17, 2010. The American Taxpayer Relief Act of 2012 (signed on January 2, 2013) made qualified dividends a permanent part of the tax code but added a 20% rate on income in the new highest 39.6% tax bracket. As a result:
- Qualified dividends and long term capital gains are taxed at 0% for those in the 10% and 15% income tax brackets.
- Ordinary dividends are taxed at the taxpayer's ordinary income tax rate, regardless of his or her tax bracket. Qualified dividends are taxed at a lower rate.
- The long-term capital gains tax rate is 15% (0% for taxpayers in the 10% and 15% tax brackets, and 20% for taxpayers in the 39.6 bracket).
When the taxable gain or loss resulting from the sale of an asset is calculated, its cost basis is subtracted from the amount realized on the sale. The cost basis is equal to the purchase price, adjusted for certain factors such as fees paid (brokerage fees, certain legal fees, sales fees) and depreciation.
History of capital gains tax in the U.S.[edit]
From 1913 to 1921, capital gains were taxed at ordinary rates, initially up to a maximum rate of 7 percent.[2] In 1921 the Revenue Act of 1921 was introduced, allowing a tax rate of 12.5 percent gain for assets held at least two years.[2] From 1934 to 1941, taxpayers could exclude percentages of gains that varied with the holding period: 20, 40, 60, and 70 percent of gains were excluded on assets held 1, 2, 5, and 10 years, respectively.[2] Beginning in 1942, taxpayers could exclude 50 percent of capital gains on assets held at least six months or elect a 25 percent alternative tax rate if their ordinary tax rate exceeded 50 percent.[2] From 1954 to 1967 the maximum capital gains tax rate was 25 percent.[3] Capital gains tax rates were significantly increased in the 1969 and 1976 Tax Reform Acts.[2] In 1978, Congress reduced capital gains tax rates by eliminating the minimum tax on excluded gains and increasing the exclusion to 60 percent, thereby reducing the maximum rate to 28 percent.[2] The 1981 tax rate reductions further reduced capital gains rates to a maximum of 20 percent.
The Tax Reform Act of 1986 repealed the exclusion of long-term gains, raising the maximum rate to 28 percent (33 percent for taxpayers subject to phaseouts).[2] When the top ordinary tax rates were increased by the 1990 and 1993 budget acts, an alternative tax rate of 28 percent was provided.[2] Effective tax rates exceeded 28 percent for many high-income taxpayers, however, because of interactions with other tax provisions.[2] The new lower rates for 18-month and five-year assets were adopted in 1997 with the Taxpayer Relief Act of 1997.[2] In 2001, President George W. Bush signed the Economic Growth and Tax Relief Reconciliation Act of 2001, into law as part of a $1.35 trillion tax cut program.
According to USA Today ("New rule puts a wrinkle in figuring taxes on stock sales" by Mark Krantz published February 13, 2012 page 6B) the Emergency Economic Stabilization Act of 2008 caused the IRS to introduce form 8949 – Sales and Other Dispositions of Capital Assets and introduced radical changes to form 1099-B.
Regular and capital gains tax rates for 2009[edit]
Ordinary income rate | Long-term capital gain rate | Short-term capital gain rate | Long-term gain on commercial buildings* | Long-term gain on collectibles | Long-term gain on certain small business stock |
10% | 0% | 10% | 10% | 10% | 10% |
15% | 0% | 15% | 15% | 15% | 15% |
25% | 15% | 25% | 25% | 25% | 25% |
28% | 15% | 28% | 25% | 28% | 28% |
33% | 15% | 33% | 25% | 28% | 28% |
35% | 15% | 35% | 25% | 28% | 28% |
* Unrecaptured Section 1250 gain. Applies to the portion of gains on depreciable real estate (structures used for business purposes) that has been or could have been claimed as depreciation.
Note: the dollar amount refers to taxable income, not adjusted gross income (AGI).
Marginal Ordinary Income Tax Rate[4] | Single | Married Filing Jointly or Qualified Widow(er) | Married Filing Separately | Head of Household |
10% | $0–$8,350 | $0–$16,700 | $0–$8,350 | $0–$11,950 |
15% | $8,351– $33,950 | $16,701–$67,900 | $8,351–$33,950 | $11,951–$45,500 |
25% | $33,951–$82,250 | $67,901–$137,050 | $33,951–$68,525 | $45,501–$117,450 |
28% | $82,251–$171,550 | $137,051–$208,850 | $68,525–$104,425 | $117,451–$190,200 |
33% | $171,551–$372,950 | $208,851–$372,950 | $104,426–$186,475 | $190,201–$372,950 |
35% | $372,951+ | $372,951+ | $186,476+ | $372,951+ |
Short-term capital gains are taxed as ordinary income rates as listed above. Long-term capital gains have lower rates corresponding to an individual's marginal ordinary income tax rate, with special rates for a variety of capital goods.
Small company stock[edit]
Section 2011 of the Small Business Jobs Act of 2010 exempts 100% of the taxes on capital gains for angel and venture capital investors on small business investments if held for 5 years. However, this exemption only applies to shares of stock. It excludes convertible debt and warrants which are major components of most angel and venture capital arrangements. This is a temporary measure that applies to stock bought after September 27, 2010 but before January 1, 2011.[5] The temporary 100% exclusion of capital gain from the sale of certain small business stock under IRC § 1202 was extended further through 2011 by the H.R. 4853: Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 as a jobs stimulus [4] [5]. In addition, a problem with alternative minimum tax associated with the sale of company stock was fixed [6].
The President's new budget in year 2011 will propose making permanent the elimination of capital gains taxes on key investments in small businesses, which was passed as a temporary provision in 2010 as part of the Small Business Jobs Act of 2010 the President signed in September. The budget will also propose expanding the New Markets Tax Credit Program to encourage private sector investment in startups and small businesses operating in lower-income communities. [7]
Inherited property[edit]
Under the "step-up in basis" rule in the federal tax code, capital gains tax is forgiven at death. Someone who inherits stock (or other property) and later sells it, is subject to capital gains tax on the difference between what the stock was sold for and what the stock was worth when it was inherited. The capital gain from when the stock was purchased to when it was inherited is taxed at 0%. According to Congressional Research Service economist Jane Gravelle, this "forgiven" capital gain amounts to about half of all capital gains in the US.[6]
Carried interest[edit]
Carried interest—a common means of paying managers in private equity and hedge funds—currently retains the same character of income for the manager as the source of the income; if the source of the income is such that it generates capital gain for the investors, the manager shares in the income as a capital gain (and is taxed at capital gains rates), if the source of the income is such that it generates ordinary income for the investors, the manager shares in the income as ordinary income (and is taxed at ordinary income rates). Carried interest is the share of any profits that the general partners of private equity and hedge funds receive as compensation, despite not contributing any initial funds.[7] Hedge fund "general partners" typically receive two types of compensation for managing such funds: a fee tied to some percentage of the fund's assets under management (usually around 2%); and a profit share, or "carried interest," tied to some percentage of the profits generated by the fund (usually 20% or thereabouts).[8] This tax treatment, often dubbed the "hedge fund loophole", has been criticized as unfair,[9][10] and the Congressional Budget Office estimates that taxing carried interest as ordinary income would increase federal tax revenue by $10 billion "from 2012 through 2016 and $21 billion from 2012 through 2021".[11]
In the Fiscal Year 2012, the lower tax rate of long term capital gains meant $38 billion less in taxes was paid to the federal government.[13] The 2007 capital gains tax revenue of $123 billion was equal to 75% of the Fiscal Year 2007 budget deficit.[14] Capital gains taxes and tax cuts disproportionately affect high income households, since they are more likely to own assets that generate the taxable gains.[14]
Supporters of taxing long term capital gains at a lower rate than other income say that it encourages investment, which creates jobs and helps the economy grow, even providing more revenue than a higher rate.[15]
According to Mark LaRochelle of the conservative website Human Events, cutting the capital gains rate increases employment. "After the devastating dot-com bust and terrorist attacks of 2001, annual growth averaged just 1.8 percent. But after George W. Bush gradually cut the rate (from 21.19 percent to 16.4 percent by 2003) average annual GDP growth increased a full percentage point, to 2.8 percent."[16] By 2007, tax revenues increased by $785 billion and 8 million new jobs were created.[17]
However, comparing capital gains tax rates and economic growth in America from 1950 to 2011, economist Len Burman found "no statistically significant correlation between the two", even after using a "lag times of five years." Burman shared his data (shown in the chart) with several economists but none came back having discovered a historical relationship between the rates and growth over those six decades. According to Burman, "If they found the relationship, they're saving it for a special time."[12][15]
There also appears to be "little or even a negative" correlation between capital gains tax reduction, and rates of saving and investment, according to economist Thomas L. Hungerford of the nonpartisan Congressional Research Service.
"Saving rates have fallen over the past 30 years while the capital gains tax rate has fallen from 28% in 1987 to 15% today .... This suggests that changing capital gains tax rates have had little effect on private saving".[14][18]
Studying economic growth and changes to the top marginal tax rates for capital gains (and other personal income) from 1945-2010, Hungerford found, "The reduction in the top tax rates appears to be uncorrelated with saving, investment and productivity growth. The top tax rates appear to have little or no relation to the size of the pie."[19]
Deferring and/or reducing[edit]
Primary residence[edit]
Under 26 U.S.C. §121[20] an individual can exclude, from his or her gross income, up to $250,000 ($500,000 for a married couple filing jointly) of capital gains on the sale of real property if the owner used it as primary residence for two of the five years before the date of sale. The two years of residency do not have to be continuous. An individual may meet the ownership and use tests during different 2-year periods. Both tests must be satisfied during the 5-year period ending on the date of the sale. There are allowances and exceptions for military service, disability, partial residence and other reasons. The $250K ($500K married filing jointly) exemption is not increased for home ownership beyond 5 years.[21] The $250,000 ($500,000 for a married couple filing jointly) is not available to properties bought by 1031 exchange. Capital gains on rental property can be totally avoided by using 1031 exchange. One strategy that is sometimes employed is for a homeowner to move out of the primary residence, rent it out for a period of time, terminate the rental, exchange for a new house, rent the new house out, terminate the rental, and then move into the new house, thereby deferring capital gains tax.[22] 1031 exchange can also be used to defer capital gains by renting out part of your principal residence.[23]
Section 121[20] provides no benefit if there is a loss on the sale of the property. One is not able to deduct a loss on the sale of one's home.
According to real estate lawyer Robert Bruss, moving to avoid a long commute to a new job does not qualify as an unforeseen event so you can claim a partial principal residence sale tax exemption.[24] In another article, Bruss pointed out that bankruptcy of your present employer would likely permit a homeowner a partial use of the $250K / $500K exemption to allow a homeowner to move to a new job in a different city.[25] A taxpayer can move more often to avoid capital gains tax in expensive areas.[26]
Capital losses[edit]
If an individual or corporation realizes both capital gains and capital losses in the same year, the losses (except losses from the sale of personal property including a residence) cancel out the gains in the calculation of taxable gains. For this reason, toward the end of each calendar year, there is a tendency for many investors to sell their investments that have lost value. For individuals, if losses exceed gains in a year, the losses can be claimed as a tax deduction against ordinary income, up to $3,000 per year ($1,500 in the case of a married individual filing separately). Any additional net capital loss of the individual can be "carried over" into the next year and "netted out" against gains for that year.[27] Corporations are permitted to carry any size capital loss back three years to off-set capital gains from prior years, thus earning a kind of retroactive refund of capital gains taxes. After the carryback, a corporation may carry the unused portion of the loss forward five years.[28]
Deferment strategies[edit]
This section possibly contains original research. (October 2010) |
Capital gains tax can be deferred or reduced if a seller uses the proper sales method and/or deferral technique. The IRS allows for individuals to defer capital gains taxes with tax planning strategies such as the structured sale (ensured installment sale), charitable trust (CRT), installment sale, private annuity trust (no longer valid), and a 1031 exchange.[29]
- Deferred sales trust – Allows the seller of property to defer capital gains tax due at the time of sale over a period of time.
- 1031 exchange – Defer tax by exchanging for "like kind" property. Capital gains can be deferred forever by buying a replacement real estate by a business, but not for personal real estate.
- Structured sale annuity (aka Ensured Installment Sale) – Defer and reduce capital gains tax while gaining safety and a stream of guaranteed income.
- Charitable trust – Defer and reduce capital gains by giving equity to a charity.
- Self-directed installment sale (SDIS) – Allows for the deferral of capital gains taxes while removing the risks from buyer default under a traditional installment sale.
July 1998–2000 | 2001–May 2003 | May 2003–2007 | 2008–2012 | 2013– | ||||
Ordinary Income Tax Rate | Long-term Capital Gains Tax Rate |
Ordinary Income Tax Rate | Long-term Capital Gains Tax Rate |
Ordinary Income Tax Rate | Long-term Capital Gains Tax Rate |
Long-term Capital Gains Tax Rate |
Ordinary Income Tax Rate | Long-term Capital Gains Tax Rate |
15% | 10% | 10% | 10%/8%** | 10% | 5% | 0% | 10% | 0% |
15% | 10%/8%** | 15% | 5% | 0% | 15% | 0% | ||
28% | 20% | 27.5%/27%* | 20%/18%** | 25% | 15% | 15% | 25% | 15% |
31% | 20% | 30.5%/30%* | 20%/18%** | 28% | 15% | 15% | 28% | 15% |
36% | 20% | 35.5%/35%* | 20%/18%** | 33% | 15% | 15% | 33% | 15% |
39.6% | 20% | 39.1%/38.6%* | 20%/18%** | 35% | 15% | 15% | 35% | 15% |
39.6% | 20% |
*The 2001 rates are listed first, the 2002–May 2003 rates second.
**The 8% / 18% rate is for capital gains from certain assets / securities held for more than five years.
Note: Short term capital gains were taxed at the same rate as ordinary income for all years in the range of this table.
See also[edit]
- ^ See subsection (h) of 26 U.S.C. § 1.
- ^ a b c d e f g h i j Joseph J. Cordes, Robert D. Ebel, and Jane G. Gravelle (ed). "Capital Gains Taxation entry from The Encyclopedia of Taxation and Tax PolicyProject". Retrieved 2007-10-03.
- ^ http://www.taxpolicycenter.org/taxfacts/displayafact.cfm?Docid=161
- ^ http://www.irs.gov/pub/irs-drop/rp-08-66.pdf
- ^ See section 2011 of the Small Business Jobs Act of 2010, Pub. Law No. 111-240, 124 Stat. 2504, 2554 (H.R. 5297) (Sept. 27, 2010). See also [1] and [2] [3].
- ^ Chart Book: 10 Things You Need to Know About the Capital Gains Tax| 3. A large share of capital gains is never subject to capital gains tax.| Center on Budget and Policy Priorities
- ^ http://www.investopedia.com/terms/c/carriedinterest.asp#ixzz28eUsjiTN Definition of 'Carried Interest'
- ^ Reducing the Deficit: Spending and Revenue Options CBO, March 2011)
- ^ Calpers's Dear Calls Private Equity Tax Break 'Indefensible'| By Michael B. Marois and Cristina Alesci| bloomberg.com| 13 February 2012
- ^ The Bloomberg Way| By James Bennet| theatlantic.com| November 2012 *quote from Michael Bloomberg, former general partner at Salomon Brothers investment bank: "The next tax bill should get rid of carried interest, which is a joke … My friends in the private-equity business think this is such a joke, even they can't keep a straight face."
- ^ Reducing the Deficit: Spending and Revenue Options CBO, March 2011
- ^ a b Leonard, Burman (20 September 2012). "Tax Reform and the Tax Treatment of Capital Gains". House Committee on Ways and Means and the Senate Committee on Finance. Retrieved 27 September 2012.
- ^ Tax Expenditure of the Week: Capital Gains| By Seth Hanlon | americanprogress.org| February 23, 2011
- ^ a b c The Economic Effects of Capital Gains Taxation Thomas L. Hungerford| June 18, 2010
- ^ a b Brendan Greeley (October 4, 2012). "Study Finds Benefit Is Elusive for Low Capital Gains Rate". bloomberg.com.
- ^ Mark LaRochelle (May 8, 2012). "Raising the capital gains tax will not lead to 'fairness,' but only slam U.S. job creation". Human Events: Powerful Conservative Voices.
- ^ "Tax code can't create 'fairness'". The Detroit News. January 29, 2012. p. A21. Retrieved from http://www.lexisnexis.com.
- ^ The Decline in the U.S. Personal Saving Rate: Is It Real and Is It a Puzzle? Massimo Guidolin and Elizabeth A. La Jeunesse| (see figure 1).
- ^ Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945 Thomas L. Hungerford, Specialist in Public Finance, Congressional Research Service September 14, 2012
- ^ a b Exclusion of gain from sale of principal residence 26 U.S.C. § 121
- ^ See IRS Publication 523.
- ^ http://www.thinkglink.com/1031_Exchanges.htm
- ^ http://www.aoausa.com/articles/2005/Apr/Combining%20a%201031%20Exchange%20with.pdf
- ^ REAL ESTATE NOTEBOOK| ROBERT J. BRUSS| August 20, 2006
- ^ Bruss, Robert J. "Real Estate Mailbag". The Washington Post. Retrieved April 28, 2010.
- ^ Haggerty, Maryann (September 2, 2005). "Real Estate Live". The Washington Post. Retrieved April 28, 2010.
- ^ See subsection (b) of 26 U.S.C. § 1212.
- ^ See subsection (a) of 26 U.S.C. § 1212.
- ^ Internal Revenue Code §1031, Exchange of Property held for Productive Use or Investment
- ^ "Tax Law Changes for 2008–2017." Kiplinger's. <www.kiplinger.com> Published March 2009. Accessed 28i August 2009.
- ^ "Federal Capital Gains Tax Rates, 1988–2011". Tax Foundation. Retrieved 8 January 2013.
Further reading[edit]
- Moore, Stephen (2008). "Capital Gains Taxes". In David R. Henderson (ed.). Concise Encyclopedia of Economics (2nd ed.). Indianapolis: Library of Economics and Liberty. ISBN 978-0865976658. OCLC 237794267.


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What can I do to repair a broken seal on a double-paned window. I would like to clean between the windows and then reseal it. I've been told there's nothing I can do. The windows are 18 years old. All but one pane are fine.
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Reading have agreed to extend winger Michail Antonio's loan stay at Colchester.
The wide man has already spent a month with the Essex outfit, and the two clubs will sort out the relevant paperwork for the extension in the next few days.
Antonio has bagged one goal for the Us in his temporary spell at the Weston Homes Community Stadium.
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More on Our December 2008 Issue
In her article titled, "What's next for our industry?" Mary Gannon, our Senior Associate Editor does an excellent job of putting together ideas and thoughts from several industry leaders on the new and long term future of fluid power. There are several key take-aways from this article.
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Comments22this wiki
Redirected from Smoke (Mortal Kombat)
Smoke | |||
Real Name | Tomas Vrbada | ||
Status | Assassin | ||
Origin | Earthrealm (Prague, Czech Republic) | ||
Resides | 1st Timeline: Earthrealm 2nd Timeline: Netherrealm | ||
Species | 1st Timeline: Cyborg (formerly Human) 2nd Timeline: Human/Enenra | ||
Weapons | Kunai (MKII, UMK3, MKT, MK 2011) | ||
Fighting Styles | Mi Tzu (MK:D, MK:U, MK:A), Judo (MK:A) | ||
Alignment | 1st Timeline: Good (Unwillingly Evil in MK:D) 2nd Timeline: Unwillingly Evil (formerly Good) | ||
Appearances | MKII (unplayable/secret boss) MK3 UMK UMK3 MKT MKAdvance MK:D MK:U MK:SM MK:A MK 2011 | ||
Portrayers | Daniel Pesina (MKII) Sal Divita (MK3, UMK3, MKT, MKAdvance) Ridley Tsui (Mortal Kombat Annihilation) Jeremy Ratchford (MK:DotR) Ken Lally (Mortal Kombat (2011)) |
See also: Human Smoke
— Smoke's Battle Cry from Mortal Kombat (2011) |
Smoke is a ninja assassin who was turned from a human into a cyborg in the Mortal Kombat fighting game series. He made his debut in Mortal Kombat II as an unplayable secret character in human form, and first became playable in Mortal Kombat 3 in cyborg form. He appears in the franchise's reboot, now retaining his human form in canon for the first time in almost two decades.
About SmokeEdit
Smoke debuted in Mortal Kombat II as a hidden character to fight against, along with Noob Saibot and Jade. He was often spotted in the Living Forest stage in which he (along with Jade) peeked out of the trees. Like Reptile when he made his first appearance, he was simply a palette-swap of Scorpion with puffs of smoke surrounding him, but would move extremely fast. He would appear randomly before matches, offering clues that would enable the player to fight him, as Reptile had in the original Mortal Kombat.
Smoke would not have his own storyline until he was featured in Mortal Kombat 3, where he was once again a hidden character, but accessible to players with the use of a code. In this appearance, he would be a tortured, human soul trapped in the body of a cyborg. His most defining feature is the fact that he constantly emits smoke. This, combined with his power to teleport and turn invisible, once made him one of the Lin Kuei's top assassins.
In Mortal Kombat (2011), its revealed that he has long, flowing, grey hair, which, while blown back in renders and artwork, covers his face in game.
Combat characteristicsEdit
Powers and abilitiesEdit
Of all the three cyborg ninjas, Smoke appears to specialize in stealth and speed. His powers as a human were unknown for the most part, but in both forms, his body emits a constant smoky fume, probably to confuse his opponents on the whereabouts of his location. In MKII, he was depicted as moving at extremely high speeds. From Mortal Kombat: Deception onward, Smoke is seen using smoke-related attacks, such as causing his opponent to cough as well as teleporting. Due to Smoke's 'upgrades', his body appears to be made out of smoke, or at least his nanomachines emulate the sensation of smoke. Whatever the case, due to Noob Saibot's modifications made on his body, he has become a demon nonetheless. In Mortal Kombat: Armageddon, he is seen to be able to mind control other people by inserting his gaseous mist into others. In Mortal Kombat: Annihilation, Smoke is armed with rockets, similar to Sektor, and has the ability to transform himself into smoke in order to ambush his enemies.
In Mortal Kombat (2011), Smoke remains in his human form and his abilities are explored deeper. It is revealed in his ending that he is in fact an enenra, a demonic creature composed entirely of smoke and vapor. As such, he is able to not only actively utilize his namesake as an extensive weapon, but he is also able to morph his entire body into a cloud of vapor, allowing him to move swiftly around his opponent as well as escape from enemies or potential captors. As shown in his Fatalities, his smoke also emits extreme levels of heat.
Signature movesEdit
- Spear: In MKII, Smoke would send out a rope tipped with a Kunai at the end to impale the victim and pull them through the air towards him for a free hit and would cause minor damage, identical to Scorpion. In his cyborg form, Smoke would catapult a trident-like spear from his chest rather than his arm. Smoke uses the spear in his secret fight in MK 2011. (MKII, MK3, UMK3, MKT, MK 2011)
- Teleport Punch: Smoke teleports behind his opponent, punching them in the head. This is taken from Scorpion.(MKII)
- Leg Takedown: Smoke trips the opponent with a leg scissor takedown. This is also taken from Scorpion.(MKII)
- Smokeycut: Smoke would go underground and then reappear under the opponent's chin, hitting them on the way. This attack was borrowed from Sektor (MK3, UMK3, MKT, MK:D, MK:A)
- Air Throw: While in the air, Smoke grabs the opponent and throws them back on the ground. (MKII, MK3, UMK3, MKT, MK 2011)
- Invisibility: Smoke disappears while a puff of smoke helps him become invisible. (MK3, UMK3, MKT, MK 2011)
- The enhanced version is called Vanish and it turns him completely invisible, and also gives him a slight attack boost.
- Smoke Away/Smoke Towards: Smoke turns into a cloud of smoke and dashes forwards or backwards. (MK 2011)
- The enhanced versions are Phase Away and Phase Towards and dash at a longer distance.
- Teleport: Smoke disappears, then reappears punching the opponent in the back and in front of them. This is done similarly to Kobra's Tele-Punch. (MK 2011)
- The enhanced version is called Smokeport. In addition to the two hits, Smoke will jump down from above and attack the opponent.
- Smoke Cloud: Smoke throws a smoke projectile at his opponent. If it connects, they are teleported up into the air and closer to Smoke, where they are vulnerable to attack, similar to Noob Saibot's Black Hole. (MK 2011)
- The enhanced version is called Smoke Bomb. The smoke column goes higher and can trap mid-air opponents.
- Shake: Smoke stands in place and surrounds himself with smoke, if a projectile touches him, Smoke will counter attack. This can be charged. (MK 2011)
- The enhanced version is called Vibration and counters every attack, including throws. It can also be charged.
- X-Ray Move - Burn Out: Smoke teleport-punches his opponent, then runs behind them and delivers a German Suplex which slams the opponent's head onto the ground, breaking their skull and neck. Then while they are trying to get up, Smoke kicks them in the face, breaking the skull even more. This can be delayed. (MK 2011)
Other movesEdit
- Suplex Throw: Smoke, in human form, grabs his foe, proceeds to roll backwards, brings up a leg as in a monkey flip and launches the foe halfway across the area. He then does a kip-up. Almost all male ninjas share the Suplex Throw pre-MK4. (MK, MKII, UMK3, MKT)
- Body Slam: Smoke, in cyborg form, grabs his opponent and slams him/her to the ground as seen in his Air Throw. (MK3, UMK3, MKT)
- Toasty!: A fatality taken from Scorpion. Smoke takes off his mask, revealing a flaming skull instead of a face. He then breathes fire on the opponent, making them flail their arms in agony while burning before exploding. Like Reptile in the first game, this is a result of Smoke's moveset being patterned after Scorpions, and therefore has no bearing on canon.(MKII).
- Spear Slice: Another fatality from Scorpion. Smoke takes out his kunai, slashes the opponent´s throat and then slices them through their hips, making their torso fall off.(MKII)
- Smoke Bomb: Smoke shoves an explosive bomb in his opponent's mouth in which detonates and explodes, ripping his opponent's body apart in the process. (MK3, UMK3, MKT)
- Armageddon: A series of time bombs spews out of his stomach, which results in Earth's destruction at their (implied) explosion. A "glitch" would occur when used in an Outworld arena, as the Earth would blow up, even though this is in another realm. This fatality would become Cyrax's Mortal Kombat Gold Fatality, in which the exact same happens. (MK3, UMK3, MKT)
- Killer Harpoon: In the Game Boy version, a giant spear shoots out from Smoke's chest armor, impales his opponent, and proceeds to shake them around. (MK3)
- Smoke Death: Smoke disappears into thin air, after which he hits his enemy in the face. He then tears off their arms and head before becoming visible once more. (MK:D)
- Smoked Out: Smoke jams his fingers into the opponent's skull and injects smoke into them. As he lets go, the extreme heat starts to sear the opponent's body from the inside. The excess heat begins to percolate from the opponent's body, they gush blood, and their flesh melts off. (MK 2011)
- Tremor: Smoke does his Smoke Towards move, and goes through the opponent. When he reappears, the opponent begins to internally combust, then falls to pieces from the endothermic heat, starting with the top of the skull separating from the mandible, and the rest of the body from key joints. (MK 2011)
Other finishersEdit
- Friendship: A huge horn comes out of the chest and sounds off like a loud siren. (MK3, UMK3, MKT)
- Animality: Bull Chase: After turning into a bull, he charges and rams his opponent off screen. (MK3, UMK3, MKT)
- Hara Kiri: Self Destruction: In a move similar to Cyrax's Fatality in MK3, Smoke presses the self-destruct mechanism on his arm console and explodes. (MK:D)
- Babality: He turns sideways and farts, then falls on his bottom and cries.
Movie appearanceEdit
In the movie Mortal Kombat: Annihilation, Smoke appears in his cyborg form to find Liu Kang and to capture Princess Kitana, in order to keep her apart from Sindel. However, Smoke is stopped by Sub-Zero, who reveals that Smoke was originally after him before being reprogrammed by Shao Kahn. Sub-Zero does not state anything else of their past connections if they existed in the movie storyline.
Curiously, Smoke was basically a silver-colored (rather than violet blue-colored as in his MK3 appearance) version of Sektor in the film, as he was able to shoot missiles from his chest. Smoke's arsenal in the games included a three-pronged harpoon that shot from his chest, but no missiles. He did, however, exhibit one ability unique to his movie incarnation - being able to disintegrate into a moving cloud of smoke and re-form at will - which he used in a successful sneak attack on Liu Kang and Kitana. This was given to his game counterpart in MK 2011.
Smoke makes a human form cameo in the 2012 Disney film Wreck-It Ralph, as a part of a weekly group therapy session with other video game villains like Kano, Dr. Eggman, Bowser, M. Bison, and the titicular character Wreck-It Ralph.
TV appearanceEdit
- In the animated series, Mortal Kombat: Defenders of the Realm, Smoke appeared in one episode (titled "Old Friends Never Die"), serving Shao Kahn and seeking Sub-Zero. He is briefly seen in human form in a flashback scene before becoming automated. In the end, Smoke's human soul was able to overpower his programming and he stood to the vow of friendship between him and Sub-Zero. Many fans consider it to be the best episode in the short-lived series.
- Smoke makes a brief appearance in his human form during the ending of one Mortal Kombat: Conquest episode, following Sub-Zero's betrayal of the Lin Kuei. Smoke is called upon by the clan as the next warrior to be sent to hunt and kill the traitor, at which point he emerges from a mist as a faint, grey figure with glowing red eyes. However, his appearance was not further elaborated on in later episodes as the series was canceled soon after. His appearance was elaborated in the fiction "Mortal Kombat Conquest Aftermaths Part 1", where he faces Sub-Zero in a battle.
Stage RelationshipsEdit
- Goro's Lair: The Earthrealm dungeon of Goro. Smoke will challenge anyone who enters through an Outworld portal. (MKII, MKT, MKA)
- Lin Kuei Palace: Smoke and Noob Saibot invade the new Lin Kuei only to be driven off by Taven and Sub-Zero. (MKA)
- Living Forest: Smoke would hide behind the trees, keeping an eye on his comrade Sub-Zero. He would also make this his area for Smoke Missions in Mortal Kombat: Shaolin Monks. (MKII, MKT, MK4, MKD, MK 2011)
Mortal Kombat: ArmageddonEdit
- "You will not escape!"
Mortal Kombat (2011)Edit
- "Where there is Smoke, there is fire!" (battle cry)
- "We should stay together, Tundra. Assuming your brother's identity will certainly draw attention. Not all of it welcome." (to Sub-Zero)
- "Let us proceed then, Sub-Zero." (to Sub-Zero)
- "If only they had been more forthcoming with the details of your brother's demise. We will find Shang Tsung, he will tell us all he knows. (to Sub-Zero)
- "And deadly as the dawn." (to Sub-Zero)
- "Wise though your emperor might be, he was foolish to send his housemaid to interfere with Lin Kuei business." (to Kitana)
- "Sleep well, princess." (after beating Kitana)
- "Shang Tsung!"
- "Stay down. I will have words with your associate." (after defeating Kano)
- "Tell me what you know of Sub-Zero's death!" (to Shang Tsung)
- "Assuming his form will not give you his skill, shapeshifter!" (after Shang Tsung assumes the Elder Sub-Zero's form)
- "Now answer me! What do you know of Sub-Zero?!" (after defeating Shang Tsung and Reptile)
- "Sektor?!" (after he sees Sektor as a cyborg)
- "You actually did it... You're a cyborg!" (to the newly-robotized Sektor)
- "I will never submit!" (after defeating Sektor)
- "Thank you, Lord Raiden. I am called Smoke. Why are you here in Outworld?" (to Raiden)
- "Forgive me, but if Sektor was searching for me, he is hunting Sub-Zero as well." (to Raiden)
- "The Grand Master intends to turn every Lin Kuei into a cyborg. My friend is in danger.
- "Then let us go. Sub-Zero's soul depends on it."
- "Sub-Zero?! No!" (noticing that Sub-Zero has been captured)
- "But we will if we must!" (to Kitana, after Johnny Cage attempted to de-escalate the confrontation)
- "Kitana turns away from Shao Kahn so you attack her rather than join her?!" (to Jade)
- "You will come no closer!" (to Jade)
- "He is my friend... What they did to him, it is hideous!" (about Cyber Sub-Zero)
Character RelationshipsEdit
- Assassin of Shao Kahn in the second movie.
- Reprogrammed and sent by Shao Kahn to kill Liu Kang and capture Kitana.
- Frozen by the younger Sub-Zero and killed by Liu Kang.
In General
- Smoke was the first character in the series to become unlockable to the player in contrast to the other hidden kombatants who could only be fought against.
- In MK3, if the player fought Smoke via versus kombat kode when he hasn't been unlocked yet, they'll fight him at the Hidden Portal stage. If the player did unlock the stage, the player would then fight him on a random stage which renders the Hidden Portal unusable until Mortal Kombat Trilogy (N64).
- As a cyborg, Smoke's color scheme in Mortal Kombat 3 involves a violet shade of blue (preferably periwinkle and/or indigo) rather than gray. Fans had speculated that Smoke is a robotic Sub-Zero (as Cyrax had been looked at as a robotic Scorpion) because of their similar color schemes.
- John Vogel confirmed it is possible the cyborg body used by Smoke during the original timeline is the same one that Cyber Sub-Zero uses in MK 2011.[1]
- However, Raiden's vision of Cyber Smoke shows him with a body closer to Sektor's. Possibly is a mistake (like Raiden's vision where Taven appears without his armor fighting Raiden, in that moment, he had it).
- John Vogel confirmed it is possible the cyborg body used by Smoke during the original timeline is the same one that Cyber Sub-Zero uses in MK 2011.[1]
- In Mortal Kombat II, Smoke is excessively fast compared to the other characters. This opened him up for sudden attacks if the player was fast enough to stop him.
- Of the three cyborgs, he was the first that managed to regain his soul after automation.
- Of the three cyborgs, he is also the only one that does not leave shockwaves after being killed on the place where he's being finished. Also when their life is to zero, Cyrax and Sektor are unconsciously short circuiting having shockwaves on their body that can be heard; this does not happen to Smoke.
- Although Sektor and Cyrax volunteered to become cyborgs, Smoke was forced to be a cyborg.
- Smoke's destiny appears permanently tied to the two Sub-Zero brothers. He accompanies the younger to the Outworld in MKII, hunts for him in MK3, and is restored to life but bound to servitude by the elder Sub-Zero (Noob Saibot) in Mortal Kombat: Deception.
- In Ultimate MK3, Smoke can change into his MKII form at anytime before a round of a match. This could be done by holding the joystick away as well as high punch, high kick, run and block (though in the Sega Genesis version holding away isn't necessary).
- In Mortal Kombat: Deception, his alternate costume shows his body as being fully composed of smoke (in effect, living up to his name). It sparked debate as to whether this outfit was actually Smoke in his human form, or a cybernetic demon form. Information provided on production art from Deception seems to suggest that it is human; both of Noob-Smoke's appearances are depicted, with the comment that both Ninja Smoke and Robot Smoke have a lot of fans. From a storyline perspective however, it is more likely that this is Smoke's form as a cyber-demon; as Noob-Smoke's alternate bio described Smoke's body being 'reshaped' by his nano-technology.
- Strangely, Noob-Smoke's primary costume in Deception was actually their alternate costume, which had been a mistake. This was fixed in Armageddon.
- In Mortal Kombat: Shaolin Monks, Smoke (still in his human form, the game having been intended to take place during the first two tournaments) challenges the player to complete 5 missions. Doing so will unlock Mortal Kombat II. (Ironically, much to the great ire of fans, this version of the game was the same as the one present in Midway Arcade Treasures 2, where due to a control mapping issue it was impossible to fight Smoke, as hitting Start would only pause the game.)
- His appearance in Malibu Comics' non-canon Mortal Kombat series was something a source of amusement for fans, as he would randomly shout "Toasty!" while speaking, a reference to Mortal Kombat II's means to fight him.
- Smoke has made two appearances in the cartoon, Robot Chicken, both in human form: once, as a sparring partner to Joey Fatone, and another fighting Sub-Zero. Erroneously, Smoke was shown using fire as his main technique. His fatality against Sub-Zero was to tear his heart out (which had most likely been a reference to Kano's fatality in the original Mortal Kombat), kick his body away, set the organ on the ground, pull out a hockey stick, and smack the heart off screen, parodying Mortal Kombat's needlessly long and gory fatalities, specifically the ones that relate nothing to the character performing them.
- In a Top 10 list hosted by Screwattack.com, Smoke was placed at #5 of the Mortal Kombat Characters in the Mortal Kombat Series.
- He appeared in the Disney movie, Wreck-It Ralph along with Kano and other villans.
Mortal Kombat II
- A secret unplayable character of the game. To fight him, you must fight in the portal stage and perform a uppercut on your opponent until Dan Forden pops up at the bottom right corner and says Toasty. By pressing down & Start, the player would receive a message, and then be transported to Goro's Lair to fight with Smoke. In the Sega Genesis version of the game, you would be transported to a variation of the Portal stage, only it is blue.
- He has the same special moves as Scorpion.
- He appears to have the exact same fighting stance as Reptile as shown on top.
- He occasionally peeks out from behind the trees in the Living Forest stage along with Jade.
Mortal Kombat 3/Ultimate Mortal Kombat 3/Mortal Kombat Trilogy
- A secret playable character of MK3.
- In the beta version of the game, the unlock message is shown on a black screen instead having the arenas flash by.
- While doing his Armageddon Fatality in any Outworld Arena, the screen still shows Planet Earth exploding.
Mortal Kombat: Deception
- A sub-boss of the game.
- The first game that Smoke has his own Special moves.
- His render from the Bio Kard is different from his final costume in the game.
- Some elements from this early render were used in Chameleon's MKA character design.
Mortal Kombat: Armageddon
- When Sektor is knocked out, he gets back up the same way as Smoke. Although Smoke does not do that for this game but only does that in Deception.
- He uses the Judo fighting style, the same fighting that Jax had in Deadly Alliance and Kenshi had in Deception.
- Whenever it is time for Smoke to finish his opponent, if his Stinky Fingers special move is used, the opponent will not fall down.
- Smoke, along with Onaga, Moloch, Motaro, Mokap, and Blaze, is the only character without a weapon style.
- In the opening of Mortal Kombat Armageddon Smoke is seen fighting Nitara.
Mortal Kombat (2011)
- This game marks Smoke's first appearance in his human form for nearly two decades.
- When Cyber Sub-Zero looks at Smoke, his reading says that Smoke's special ability is teleportation.
- When Smoke does his Smoked Out Fatality, he hits the brain instead of the eyes.
- On the PlayStation 3 version of the game, whenever Smoke performs his Smoked Out Fatality on Kratos, his Blades of Exile fade away with him.
- Also, when Smoke performs his Tremor Fatality on Kratos, his mouth will stay closed, but smoke will still come out of his mouth.
- When Smoke enters the fight in his alternate costume his cloth on belt will disappear. This is probably a glitch and when he uses the Smoke Toward or Smoke Away move, the cloth will appear again.
- Along with Noob Saibot, Smoke received a Klassic Costume in July through DLC. This costume is modeled after his MKII appearance, differing slightly from Sub-Zero, Scorpion and Reptile's MK-based klassic costumes.
- When using Klassic Noob Saibot's alternate colors, Noob will summon Klassic Smoke as opposed to his usual shadow clone. This appears to be a glitch however, as subsequent matches will again have Noob with his shadow clone instead. The only way to cause Smoke to appear again is to quit and re-select Noob from the character select screen. Even with the glitch active however, Smoke will not replace Noob's shadow clone for his Make-a-wish fatality or victory sequences.
- It is revealed in his bio-card that his real name is Tomas Vrbada, and he is from Prague. Though Smoke is Czech, he speaks English in his voiceover without any accent.
- His fighting stance and some of his moves resemble the snake style used by Shang Tsung in MK:DA and MK:A.
- Smoke, along with Sub-Zero, are the only characters whose X-Ray Move can be delayed.
- Smoke's Enenra form shown in his ending is very similar in appearance to the Alien Queen from the Alien movies.
- ↑ https://twitter.com/#!/K0MB4T/status/102426764302753792 John Vogel about Cyber Smoke and Cyber Sub-Zero


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Uniform Securities Act
Succeeding At The Series 63 Exam
Your career as a securities agent begins with this test. We'll show you how to score ... -
Series 63, Series 65 Or Series 66?
When joining the world of investment professionals, you must take the right exams. ... -
The Debt Ratings Debate
Lack of competition and potential conflicts of interest have called the value of ... -
Advice For Finding The Best Advisor
There are several areas you should research when making this important decision.


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1998 Ford Expedition
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Orange has unveiled a viral web game that uses a GPS tracking device attached to a bull in a field somewhere near Somerset.
Spot The Bull exploits the mobile network's sponsorship of the Glastonbury festival, offering prizes to players if they can correctly predict the location of the creature.
The GPS gadget, which is fixed on to the bull, relays its location to a Flash applet at www.spotthebull.co.uk, along with four near-live webcam images from each of the field's corners.
Users must guess the grid quadrant in which the bull will be standing every day at 3pm to win Glastonbury tickets.
While such locative media has frequently been used in art projects, it has rarely been deployed in marketing scenarios.
"In the gaming arena there's lots of stuff - treasure hunts, man hunts, all kinds of hunting," Iain Tait, founder of the Poke digital agency behind the launch for Orange, told E-consultancy.
"I think this is the first GPS-enabled livestock, though.
"I think there's all kinds of applications of this sort of technology. We take a reading every few minutes and then convert the GPS data into co-ordinates on our map.
"Of course, with GPS, there's a margin of error of a couple of metres. But we've done everything we can to minimise the degree of error so that the contest is completely fair."
Tait said Orange was due to launch further technological developments at the music festival.


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Important information regarding changes in the certificate renewal process and the CPE reporting rules: ***Three year renewal/CPE reporting schedule***
Beginning with certificate renewal applications for calendar year 2010, the board shall renew each certificate as follows: (1) For licensees whose last name begins with the letters: (a) A through H, certificates shall be renewed for a three-year period (Cycle A); (b) I through P, certificates shall be renewed for a two-year period (Cycle B); and (c) Q through Z, certificates shall be renewed for a one-year period (Cycle C); and (2) Renewals of those certificates, after the expiration of the renewals periods specified in subitem (1), shall thereafter follow a three-year cycle. For more information, please see Minnesota Rule 1105.2550.
Please note that CPA firms, Sole Proprietor firms, RAP firms and Registered Accounting Practitioners will continue to renew on an annual basis.
Beginning in calendar year 2011, licensees holding an active certificate on June 30 shall report to the board by July 31 of each year the continuing professional education hours earned during the one- and three-year CPE period ended on June 30. The report shall be made as required by the board and no report under this item shall be required of a licensee in the final year of the renewal cycle specified in part 1105.2550. For more information, please see Minnesota Rule 1105.3200.
The Board has had many questions regarding the new CPE reporting rules and would like to provide clarification:
Beginning in 2011 (and going forward) if you:
Please note:
A licensee not in compliance with the CPE requirements on June 30th of each year will be assessed a late processing fee of $50 for the first month, or partial month, of noncompliance and $25 per month, or partial month, of noncompliance thereafter until the date the licensee is in compliance and provides documentation of compliance in writing to the board."
Remember - If you are not in compliance with the CPE requirements by June 30th and you need to use "carryback" hours from the subsequent fiscal year, the CPE non-compliance fees continue to accrue until the date you notify the Board in writing, not the date you complete the coursework. (You are required to submit certificates of completion for carryback hours along with payment of the CPE non-compliance fees.)
The Examination is offered 5 (and sometimes 6) days per week during two months of every quarter. (These periods are known as "testing windows.") Testing is available in January & February; April & May; July & August; and October & November. Testing is NOT available in: March, June, September, and December.
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Frequent misconceptions about hazing include the idea that hazing is nothing more than harmless pranks and that it is a practice largely isolated to college fraternities. The reality is that hazing activities occur in many different arenas. As a recent study indicates, hazing takes place in both men's and women's organizations and is common among student groups in middle/high schools particularly athletic teams. To date, there has been no large scale research focused solely on hazing at the high school level. However, Hank Nuwer's book, High School Hazing marks the beginning of a much-needed focus toward this issue.
Hazing at any age can be exceedingly harmful. Hazing at the high school level is particularly troubling because the developmental stages of adolescence create a situation in which many students are more vulnerable to peer pressure due to the tremendous need for belonging, making friends and finding approval in one's peer group. Further, the danger of hazing at the high school level is heightened by the lack of awareness and policy development/enforcement around this issue. While many colleges and universities in the U.S. have instituted anti-hazing policies and educational awareness programs related to hazing, very few secondary schools have done the same.
A major part of the problem is the lack of understanding among the general population about hazing. Hazing practices in high schools are often overlooked and dismissed as mere "traditions" because students, parents, teachers, coaches and administrators do not understand the definition of hazing and how it operates in society. Many who are aware of hazing activities do not concern themselves with confronting the behavior because of the popular myths and misconceptions that are attached to the term. Hazing is not about harmless traditions or silly antics—hazing is about abuse of power and violation of human dignity. Hazing is a form of abuse and victimization. This is why it is crucial to promote anti-hazing education and support for victims at the middle and high school levels.
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Flora and the Flamingo (Hardback)
$18.23 - Free delivery worldwide (to United States and
all these other countries) Usually dispatched within 48 hours | |Short Description for Flora and the Flamingo In this wordless book with lift-the-flaps, a flamingo and a girl explore the trials and joys of friendship through an elaborate synchronized dance. Beautiful and emotional, as well as funny and lighthearted, these irresistible, well-developed characters will win your heart with their performance.
Full description- Publisher: CHRONICLE BOOKS
- Published: 02 May 2013
- Format: Hardback 44 pages
- See: Full bibliographic data
- Categories: Picture Books | Pop-Up Books | Fiction | Animal Stories
- Sales rank: 4,593
Other books
Full description for Flora and the Flamingo
A 2014 Caldecott Honor Book In this innovative wordless picture book with interactive flaps, Flora and her graceful flamingo friend explore the trials and joys of friendship through an elaborate synchronized dance. With a twist, a turn, and even a flop, these unlikely friends learn at last how to dance together in perfect harmony. Full of humor and heart, this stunning performance (and splashy ending!) will have readers clapping for more!


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On May 16, Veronica Milagros said:
There are fans on the eastern coast too, not just middle America! Specifically, NEW YORK CITY!!!!!!!!!!!!!!!!!!
On May 11, Zarea said:
I want to go so bad, but my mom freaked out and we got in a huge fight. Basicly it ended up as no Rock Fests but if they come to town and are not doing any kind of 'fest' then i can go.
On Apr 19, Jose Manuel said:
He dudes.. we're waiting TOO LONG THE LATINOAMERICA TOUR.. not kidding
On Apr 17, IntoTheRiot said:
Some shows in Germany would be GREATLY appreciated.
On Apr 13, prince vegeta said:
hope yall come to mesquite tx if i get the muny for yall to play at my six-teenth burthday
On Apr 09, Electra said:
u guys have to come to washington in september birthday time 13
On Apr 08, Jamilla said:
Come to Holland!!! ;D
On Apr 06, maddylolly said:
Please come to Germany or France !!!!!!!! I miss you.
On Apr 05, GettingAwayWithPapaRoach said:
Ohhh please come to holland but, I'm very happy to see finally a tour date xD but I can't see you guys too much!
On Apr 04, sinsationalkate said:
Just make sure you guys make it to DENVER this year!!!!!!!!
25 Results Found


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R&B Vocalists
Where do you need a R&B Vocalist?
Seattle Bellevue Mercer Island Kirkland Bainbridge Island Redmond Kenmore Bothell Renton Mountlake TerraceSelect your location to browse and book the best available R&B Vocalists near you.
Select your event location in Dare County North Carolina:
Why book R&B Vocalists
It's time to dim the lights, find that special someone, cozy up nice and close, and listen to one of these soulful R&B vocalists. Whether you're a fan of Boyz II Men, Chris Brown, or Beyonce, these talented songsters (and songstresses) know how to make you wanna dance as close to your honey as possible all night long. Not feelin' like a slow dance? Well they can also pump up their rhythms and blues to move from slow dancin' to a free for all - gettin' everybody up on their feet and clappin' their hands!
If you need help booking R&B Vocalists, contact us and we'll give you a hand.
About Booking R&B Vocalists
The Rhythm and Blues became popular sometimes after World War II with popular artists like Ray Charles, Little Richard and James Brown. Though this soulful blues music was known to have a young urban black audience, but this deep south blues attracted audiences of all color and soon after helped usher in rock n' roll. Hiring an R & B vocalist can be a great way to add some soul to your next event.
There are a few things you should do when hiring an R&B vocalist. First, always listen to audio and watch video samples. This will ensure that you book the best for your special event. Next, be sure to get a contract. Make sure to read this carefully and watch for specifications made by the singer. As with any other purchase you would make, read reviews and get references. Talk to people in the area and previous clients about the performer and get feedback.


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RedHead® Finley River Shirt for Men - Long Sleeve
Sale price: Clearance price: Starting at: Sale starting at: Clearance starting at: Reg. price:
- Button-up styling
- Pigment-dyed treatment
- Two chest pockets with hook 'n' loop closures
- Adjustable button cuffs
- 100% cotton construction
Rated 4.7 out of 5 by 29
Rated 2 out of 5 by STLMO Quality Control?
I own a few of these shirts that are a couple years old and they are excellent shirts.
More recently I purchased 3 more after seeing them on sale. Upon receiving them I noticed the quality of the material wasn't quite the same, but still seemed a good value. I wore one of the shirts which was larger than the other two I already owned. No big deal for me.
The following week I went to wear another one and it was so small I couldn't button it. I checked the size and it was the same size so I laid it beside the other new one and it is noticeably smaller in lieu of being marked the same size.
At that point I tried on the third shirt that was snug but could be worn, not comfortably.
So I would recommend if you are purchasing these shirts and have the option you try them on in the store. The three I ordered are all XL's but seem to be a Medium, Large & XXL. I won't be ordering any more of these in the future.
January 31, 2014
Rated 5 out of 5 by pattylbf great shirt
Bought the shirt for my husband and he loves it. Velcro on pocket keeps his reading glasses from falling out.
December 16, 2013
Rated 5 out of 5 by RangeRunner Great Work Shirt
After trying just one, I bought 6 more. They washed well, dried almost wrinkle free, didn't shrink, and lasted a long time.
But now the LT sizes are no longer available. A real disappointment!
December 1, 2013
Rated 5 out of 5 by TactReady Great For Law Enforcement
I work for a State Agency investigating fraud and wear BDU type clothing. These shirts are very economical and ideal for everyday wear. Perfect for embroidered badges and individual names.
November 22, 2013


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MOSCOW (Jan. 8, 10:25 a.m. ET) — Russia's Federal Antimonopoly Service (FAS) has ruled that seven Russian PVC producers and suppliers violated competition law by concluding a cartel agreement to share out PVC production and sales in the national market.
This 75-page report features in-depth analysis of the automotive industry for the Americas. It includes discussions of market trends, legislative/regulatory activity impacting production and threats as well as design strategies being implemented by the major automakers. Detailed charts and data tables outline North American automotive production over the last five years.
Learn moreThis report provides in-depth analysis of the plastic building and construction market for North America, including discussions of trends, opportunities, threats and the latest developments in construction trends that impact plastics processors.
Learn moreThis report provides in-depth analysis of the mold and toolmaking market for North America, including discussions of trends, opportunities, threats, the latest developments in production and labor and equipment trends impacting moldmakers.
Learn moreApril 1, 2014 - April 2, 2014Plastics Financial Summit
May 6, 2014 - May 8, 2014Plastics in Medical Devices 2014
May 13, 2014 - May 14, 2014Plastics News Brazil Pharma Summit
June 11, 2014 - June 12, 2014Plastics Building Innovations 2014 Conference
September 10, 2014 - September 12, 2014Plastics Caps & Closures 2014
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Home > Houston Methodist Research Institute > News & Events > Physician and Former Astronaut Joins The Methodist Hospital Research Institute |
HOUSTON (Feb. 15, 2011) -Physician and former NASA Astronaut Scott Parazynski has been named Chief Medical Officer and Chief Technology Officer of The Methodist Hospital Research Institute.
One of NASA's most experienced spacewalkers, Parazynski spent 16 years as a Mission Specialist Astronaut. His innovations and patent filings include tools for extravehicular activity, spaceflight exercise countermeasures, medical devices and technologies for mountaineering safety and other harsh environments. He flew on five shuttle missions between 1994 and 2007 and has logged more than 1,381 hours in space, including more than 47 hours spacewalking.
"Dr. Parazynski will bring to Methodist a wealth of experience in taking new ideas from conception through trials to final execution," said Dr. Mauro Ferrari, President and CEO of The Methodist Hospital Research Institute in Houston. "He will help catalyze innovation at the Research Institute with his unique background, combining medicine and technology to solve high-stakes challenges."
Parazynski comes to Methodist with an extensive history of innovation in challenging, extreme environments. With NASA, his expertise helped pave the way to successful assembly of the International Space Station.
"Scott Parazynski is one of the most capable and driven individuals I've had the pleasure of working with while serving at NASA," said Kent Rominger, former Chief of the Astronaut Office and Commander of the STS-100 Space Shuttle mission to the International Space Station with Parazynski. "His innovative approach to solving complex issues made him invaluable to the space shuttle program."
In his role as Chief Technology Officer, Parazynski will have a broad view across The Methodist Hospital's clinical system to create solutions to clinical needs with new technology or new techniques.
"I plan to meet regularly with clinicians, be in the operating rooms, in the emergency department and in the clinics to help identify ideas for tools and technology that can help provide better, more effective medical care to our patients and patients across the world," Parazynski said. "Clinicians are busy people. I'm here to help them see their good, innovative ideas to fruition."
As Chief Medical Officer, Parazynski will have a parallel role. He will drive technological advancements that benefit patients and support translational research at Methodist. In doing this, he will integrate his knowledge of medicine and technology to streamline an effective process for seeing innovation move successfully from initial concept through design, patient safety testing and regulatory requirements to final product.
"I've been very privileged to know many great people in my life - great scholars and leaders, Nobel Laureates, inventors and entrepreneurs," said Dr. Greg Kovacs, professor of electrical engineering and medicine at Stanford University. "Scott stands out among them as one of the most down-to-Earth and humble, despite his incredible achievements as astronaut, explorer, inventor and physician."
Parazynski received his medical degree from Stanford Medical School. While at Stanford, he was supported by an NIH fellowship in cancer biology and received the NASA Graduate Student Researcher's Award. He completed his medical internship at the Brigham & Women's Hospital of Harvard Medical School. He had completed 22 months of a residency in emergency medicine in Denver when he was selected by NASA in 1992 to join the astronaut corps.
Parazynski is also an accomplished mountain climber, having summited Mount Everest and many other peaks worldwide. Additionally, he was the honorary captain of the U.S. Olympic luge team for the 2010 Olympic Winter Games in Vancouver.
He has authored numerous publications in the fields of space physiology, aerospace medicine, human adaptation to stressful environments and exobiology (the origin, evolution and distribution of life in the universe).
He holds several national and international teaching appointments. He is currently a visiting professor of space medicine at the University of Oxford, a consulting professor in the department of medicine at Stanford Medical School, and a clinical assistant professor of aerospace medicine at UTMB-Galveston. He is also chairman of the board of the Challenger Center for Space Science Education, a science, technology, engineering and math (STEM) education non-profit organization, motivating 400,000 school kids each year with simulated space missions.
For more information on The Methodist Hospital Research Institute, see www.tmhri.org. Follow Methodist on Twitter at http://twitter.com/MethodistHosp and Facebook at http://www.facebook.com/houstonmethodist.
Academically Affiliated with Weill Cornell Medical College
© 2014. Houston MethodistSM, Houston, TX. All rights reserved.


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Now With More Special Effects: Staged Cosplay Fighting At Anime North Convention
Video editor Yung Lee went to the Anime North convention in Toronto and convinced a bunch of the cosplayers there to mock-battle him. Then he added some special effects (mostly a shit-ton of lens flare) and called it 'Epic Anime Time'. This is that video. Personally, I would've gotten drunk and actually fought all the cosplayers, but what do I know? I'm just a man who believes you don't need special effects when you've got raw talent a pint of bourbon in your stomach and are convinced a group of pocket monsters just called you Whiskeydick. OH ISH ON NOW, PROKEYMONS!
Hit the jump for the video.
Cosplay Fight Video of the Day [geeks.thedailywh.at]
Thanks to Mikey, who agrees it's not cool to throw a punch at Sheik. THAT'S PRINCESS ZELDA IN DISGUISE, BRO!
Screencaps: I'm good at them. Here's another video of cosplay characters fighting with added special effects by Yung Lee, the same guy that brought us this one. Apparently all the scenes were made up on the spot (no rehearsals) minus the ones with Zero-Suit Samus and Sheik (Z... / Continue →
This is Don Schwabs sporting his Pikachu Pokemon Card costume at the recent Melbourne Supanova Pop Cultcha Expo. You can tell it's a great costume because you can still wear cargo shorts with it. Thanks to Little Sister, who I promised to protect with my spinning drill arm an... / Continue →
This is a sneaky peep of the 1:00 opening credits to the new X-Men anime series. Granted it's no Teenage Mutant Ninja Turtles opener, but what are you gonna do? SPOILER: Get high and watch DuckTales. Madhouse's X-Men anime finally kicked off in Japan on Friday, making the... / Continue →


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A sneak peek at Asus' P6T Deluxe Nehalem motherboard Intel's next-gen Nehalem processor has yet to be released, but a compatible motherboard has already arrived in The Benchmarking Sweatshop. Behold Asus' P6T Deluxe: Type: Blog post Tags: Motherboards |
43 |
Friday night topic: Light bulbs? Yep, light bulbs | 198 |


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Create these lovely red, white and blue clay hearts for jewelry or home accents on the 4th of July. Step-by-step instructions from clay expert Marie Segal make this clay craft project clear and simple. You might recognize the hearts from Marie's Valentine's Day project. Materials:
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The Annadale Jute Area Rug features the perfect balance between beauty and durability. From the high-quality, natural materials to the casual design, this transitional rug is perfect for any home. Complete your living room or entryway; order now.
You asked and we simplified! We are dedicated to making your shopping experience easier than ever, so we created Simple Shipping:


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Artist: | Mikkey Halsted |
Title: | Gone |
Featuring: | Lupe Fiasco |
Album: | None (Promo Single) |
Producer: | David 'D.A.' Doman |
Avg Rating: |
Trayvon Martin was only the beginning. Ever since the Florida 17-year-old's death became national news, hardly a day seems to go by without another story of cold-blooded murder—many of them racially-motivated—making its way through the news media. In Chicago alone, during the first "warm" weekend, there were 37 shootings, one killing a six-year-old named … Read More


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don't see how any of these are guilty pleasures, especially maverick and hudson hawk...
for me it's flicks like:
he's just not that into you
she's the man
don't see how any of these are guilty pleasures, especially maverick and hudson hawk...
for me it's flicks like:
he's just not that into you
she's the man
I like every Saw movie, even though I know most people dislike the later ones
Luc...Hudson Hawk is the epitome of guilty pleasures. It was critically lambasted, it's budget vs gross is still lopsided, it was almost obnoxious in it's vanity project status...and it is a sneaky great movie. See your point with Maverick because that was actually successful(remember when Mel was box office gold??? anyone???) but even still, that movie hasn't aged well and people prolly look at it and go wtf? Even successful flicks can be guilty pleasures.
As far as the Saw movies, they are probably really close to the Hellraiser flicks. If you edited all of them into a cohesive unit it would probably kick large amounts of ass. But as stand alones there are good and bad moments.
Tell you what all you quitters, once you actually sit down and watch John Carter you will add that to the list.
Here's an off the board choice...FLYBOYS with Martin Henderson/Tyler Labine/Jean Reno/ and that guy from 127 hours. Another one...one of my all time faves, SMOKING ACES.
LANCE HENRIKSEN!!!!!! STAN WINSTON!!!!!! WHY is there NO PUMPKINHEAD bluray. If you are adventurous...there are numerous sequels, one even stars Doug 'Pinhead' Bradley. None of them equal the original though.
Maybe it's nostalgia. . .but I sure wish they made horror movies like they did in the 80's still. That seemed like a seminal time for some great movies. Not masterpieces by any stretch, but good creepy scary bloody fun.
EDIT: and how the hell do you have 23k posts? Jesus Christ!
I have no life...
But as far as why the past was better...there was no CGI. Practical RULED. You could only create with your hands. And some of the best worked their magic. And...surprise surprise, writers had to find creative ways to compensate. So you just had better movies that were built to showcase astounding fx that they HOPED they could fix in post. Nowadays, just too easy. Somethings not right...well, we will cgi it out. So not as much attention is placed on script and basic footage. Hence all these damned movies doing 5 weeks of reshoots and major revisions in the LAB. Pumpkinhead had a budget of 3 or 4 k...and it's all on the screen...story included. I sound like a 'IN MY DAY...' curmudgeon but in my rant there is at least some truth.


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Stackoverflow is a great site for software collaboration - Does anyone know of a similar site for Hardware Project collaboration?
It seems to me that there are a lot of people out there with great ideas, and unused brain power, who would like to help in the development of Open source Hardware/Software projects.
What's needed is ...