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Corporation Income & Franchise Taxes
Corporation Income Tax
Who Must File?
All corporations and entities taxed as corporations for federal income tax purposes deriving income from Louisiana sources, whether or not they have any net income, must file an income tax return. Corporations that obtain a ruling of exemption from the Internal Revenue Service must submit a copy of the ruling to the Department to obtain an exemption.
Rate of Tax
Corporations will pay tax on net income computed at the following rates:
Four percent on the first $25,000 of net income
Five percent on the next $25,000
Six percent on the next $50,000
Seven percent on the next $100,000
Eight percent on the excess over $200,000
Date Tax Due
For taxable periods beginning on or after January 1, 2016, returns and payments are due on or before the 15th day of the fifth month following the close of an accounting period (May 15 for a calendar year). For prior periods, returns and payments are due on or before the 15th day of the fourth month following the close of an accounting period ( April 15 for a calendar year).top of page
Corporation Franchise Tax
Who Must File?
Any corporation or entity taxed as a corporation for federal income tax purposes meeting any of the following provisions, unless specifically exempted under the provisions of R.S. 47:608, must file a Louisiana corporation franchise tax return:
Organized under the laws of Louisiana.
Qualified to do business in this state or doing business in this state.
Exercising or continuing the corporate charter within this state.
Owning or using any of the corporate capital, plant, or other property in this state whether owned directly or indirectly by or through a partnership, joint venture, or any other business organization of which the domestic or foreign corporation is a related party as defined in R.S. 47:605.1.
Starting with the 2017 Franchise tax period, a limited liability company (L.L.C.) for Louisiana franchise tax purposes is treated and taxed in the same manner that it is treated and taxed for federal income tax purposes. Act 12 of the 2016 First Extraordinary Session extended the imposition of the franchise tax to additional types of entities. An entity taxed as a corporation pursuant to 26 U.S.C. Subtitle A, Chapter 1, Subchapter C for federal income tax purposes, is now subject to franchise tax if it meets any of the criteria listed above, with 2 exceptions:
Any L.L.C. qualified and eligible to make an election to be taxed in accordance with the provisions of 26 U.S.C. Subtitle A, Chapter 1, Subchapter S on the first day of the franchise tax period is not subject to franchise tax.
Any other entity that was acquired during the period January 1, 2012 to December 31, 2013, by an entity that was taxed pursuant to 26 U.S.C. Subtitle A, Chapter 1, Subchapter S, is not subject to franchise tax.
Rate of Tax
$1.50 for each $1,000 or major fraction thereof up to $300,000 of capital employed in Louisiana, and $3 for each $1,000 or major fraction thereof in excess of $300,000 of capital employed in Louisiana. The initial corporation franchise tax is $110. For information concerning capital employed in Louisiana and computation of the tax, see the instructions for Form CIFT-620.
Date Returns Due
Initial return: An initial return covering the period beginning with the date the corporation first becomes liable for filing a return and ending with the next close of an accounting period must be filed on or before the 15th day of the third month after the corporation first becomes liable.
Annual return: For franchise tax periods beginning on or after January 1, 2017, Louisiana corporation franchise tax accrues on the first day of each accounting year, and the return for that period must be filed on or before the 15th day of the fifth month of that accounting year. For prior periods, the return for that period must be filed on or before the 15th day of the fourth month of that accounting year.top of page
Declaration of Estimated Tax
R.S. 47:287.654 requires that corporations pay estimated income tax if the corporation's income tax less any credits for the taxable year can reasonably be expected to be $1,000 or more. If the corporation is required to pay estimated income tax, the percentage of the estimated tax must be paid on the 15th day of the following month based on the period in which the estimated tax payment requirement was met:
|Date Requirement Was Met
|Amount Due on 15th Day of the Following Month
|4th Month
|6th Month
|9th Month
|12th Month
|Before the 1st day of the 4th month of the taxable year
|After the last day of the 3rd month and before the 1st day of the 6th month of the taxable year
|After the last day of the 5th month and before the 1st day of the 9th month of the taxable year
|After the last day of the 8th month and before the 1st day of the 12th month of the taxable year
Recomputation of Estimated Tax
If, after paying any installment of estimated tax, the taxpayer determines that a new estimate is required, the payment amounts for the remaining installments may be increased or decreased, as the case may be. The amount required by the new estimate is computed by calculating the difference between the previous estimated tax amount and the new estimated tax amount and dividing that difference between the number of installments remaining to be paid.
Overpayment of Estimated Income Tax Installment
If a corporation pays a tax installment that is more than the correct amount of the installment, R.S. 47:287.660 allows the overpayment to be credited against the corporation's unpaid installments, and any excess to be credited or refunded.
Adjustment of Overpayment of Estimated Income Tax
Revised Statute 47:287.656 allows corporations to file an application for an adjustment of an overpayment of its estimated income tax for a taxable year. The application must be filed after the close of the taxable year and on or before the 15th day of the fourth month thereafter, and before the tax return is filed. However, no application will be allowed unless the adjustment amount is at least ten percent of the corporation's estimated tax amount and more than $500. This application for an adjustment of overpayment of estimated income tax does not represent a claim for credit or refund. There is no application form for this adjustment. However, the request should include the following information:
The estimated income tax paid by the corporation during the taxable year.
Amount that the corporation estimates its income tax liability is for the taxable year.
Amount of the adjustment.
Other pertinent information.
Within 45 days of the date that an application for an adjustment is filed, the adjustment will be allowed or disallowed if it is determined that the application contains material omissions or errors. If the adjustment is allowed, the secretary may credit the amount of the adjustment against any other tax liability owed by the corporation and refund the remainder.
If it is later determined that adjustment amount was excessive, a penalty of 12 percent annually of the excessive amount from the date on which the credit was allowed or the refund is paid to the due date for the taxable year. For the purposes of the penalty, the excessive amount is the lesser of the amount of the adjustment or the amount by which the corporation's income tax liability exceeds the estimated income tax paid during the taxable year reduced by the amount of the adjustment.top of page
Requesting an Extension of Time for Filing a Return
Revised Statute 47:287.614 allows an extension of time for filing the combined corporation income and franchise tax return not to exceed seven months from the date the return is due. All extension requests must be made electronically on or before the return's due date. The return's due date is May 15th for calendar year filers, and the 15th day of the fifth month following the close of the taxable year for fiscal year filers. Extension requests received after the return's due date or on paper will not be honored. An extension may be requested in the following manner:
Requesting the extensions electronically through the Bulk Extension Filing application or the Online Extension Filing application on LDR's web site;
Filing an extension request electronically by calling 225-922-3270 or 888-829-3071. For an extension request, select option #3, then select option #2. Taxpayers will need the Corporation's LA account number to request the extension; or
Requesting the extensions electronically through tax preparation software that supports the electronic filing of the Louisiana Application for Extension to File Corporation Income and Franchise Tax.
Payments cannot be made through the bulk extension filing application on LDR's website. Electronic payment can be made through tax preparation software that supports the option, through LaTap; or by credit card at Officialpayments.com . If you need to mail in a check or money order, you must use the electronically filed extension payment voucher, Form CIFT-620EXT-V. This voucher can be printed through the Online Extension Filing application or the Online Payment Voucher application.top of page
Filing an Amended Return
In order to amend the amounts reported for the computation of income or franchise taxes, you must file an amended (corrected) Form CIFT-620. Louisiana Revised Statute 47:287.614(C) requires every taxpayer whose federal return is adjusted to furnish a statement disclosing the nature and amounts of such adjustments within 180 days after the adjustments have been made and accepted. This statement should accompany the amended return.
To file a paper amended return:
Use the correct form for the tax year you are amending. Louisiana does not have a separate form for amending a return.
File the amended return as if the original return was not filed. Do not make any adjustments for refunds previously received or for payments previously made.
The return should be clearly marked with an X in the Amended Return box.
The amended return should be submitted along with a detailed explanation of the change(s) and a copy of the federal amended return, Form 1120X, if one was filed.
Mail the amended return to the following address:Louisiana Department of Revenue
P.O. Box 91011
Baton Rouge, La 70821-9011


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Hey all,
I am syncing images from Lightroom mobile and therefore the images are not in my normal hard drive folder structure. I periodically move my images off my main hard drive to two external drives. How do I handle this process of getting the synced images to an external hard drive?
Thank you,
Hi Andrew,
You can specify the location for Lightroom Mobile images to be stored by going to Lightroom Preferences > Lightroom mobile tab > check "Specify location for Lightroom mobile images" > click on Choose and select the location

subset: commoncrawl


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29 June 2008
Spain 1-0 Germany
Torres 33'
The first thing I voiced after starting these Spain reviews was the worry that my support for the Spanish squad would jinx their chances. After the conclusion of the tournament, I'm happy to say the opposite turned out to be true.
As I'm sure you've read multiple times by now, this is Spain's first major trophy in 44 years. And the man who scored the goal that sealed the title was Fernando Torres, the reason I started the endeavor of examining Spain's performances. After misfiring for much of the tournament (and the first 30 minutes of today's match), Torres produced a moment of brilliance like the many he performed for Liverpool time and time again this season.
For the first 10 minutes of the game it looked as if Germany might overrun the Spanish. Having been in this position before, the Germans seemed to start with less weight on their shoulders, were denying Spain the ball, and pushed towards Casillas' goal. But like in the last match against Russia, Casillas was rarely threatened, and as the game progressed, the Spanish became more dominant.
Indeed, Spain nearly opened the scoring in the 13th minute when Iniesta's shot deflected off Metzelder, forcing Lehmann into a reaction save to prevent an own goal. Nine minutes later, Torres did well to get on the end of a Ramos cross, only to see his header cannon off the foot of the post, which summed up how most of the tournament has gone for the #9.
But ten minutes following that chance, Torres finally found his Liverpool form with a goal straight out of Benitez's playbook. Xavi's throughball put Torres one-on-one with Phillip Lahm, but Torres was left with ground to make up to get on the end of it. But the striker out-paced the quick fullback and deftly chipped over an on-rushing Lehmann to give Spain the lead.
And it was a lead that would last for the rest of the final. Spain continued to turn the screws, although Germany remained tough to break down. Silva had a chance to get a second minutes after the opener but screwed his volley high and wide.
The Germans brought on left back Jansen for Lahm at half-time in an attempt to change proceedings. Which it didn't. Kuranyi came on the 58th minute for Hitzlsperger, bringing on a striker for a midfielder, and while it brought the Germans more possession, they still weren't creating chances.
Ramos should have sealed the game in the 66th minute, sending a free header straight at Lehmann from Xavi's free kick after the German defense completely fouled up the offside trap. But that was one of the few times the German defense was caught asleep; their resilience was the reason Spain only scored one.
Although there's always a danger of giving up a soft equalizer, Germany rarely looked like getting it. Iniesta continued to threaten, forcing Frings to clear off the line and eliciting a save from Lehmann minutes later, while Senna nearly got on the scoresheet after Guiza's knockdown into his path in the 80th, only for the ball to bounce unkindly.
As the minutes wore away, the Spanish simply tried to keep possession and prevent the Germans from getting something undeserved. And if there's any team in this tournament who can pass the ball around all day long, it's Spain, leading to a final 10 or so minutes that progressively disheartened the Germans.
One of the best things about Spain's victory is that it demonstrates that the team with the most eye-catching football can win this trophy. To be honest, after Greece's victory in 2004 and seeing the Russians and Turks do so well this time around, I feared that the most cohesive "team" would succeed, no matter their strategy. But Spain's victory is a victory for pretty football, and hopefully it'll set a precedent for the future.
It's tough to pick a man of the match, especially when Torres gets the winner, and I'm automatically drawn towards him. But I have to highlight Marcos Senna, as Spain wouldn't have won anything without him. He's been a superlative holding midfielder: breaking up the play, protecting the back four, and providing a platform for players like Xavi and Fabregas. Throughout the tournament he gave an absolutely master-class performance, but because of his position in the team, it has been overshadowed by the likes of Villa, Torres, and Fabregas.
But I'll finish on a selfish note. No matter how happy I am for Spain, and I truly am pleased with their performance and that they broke such a long-standing jinx (next up, England's 42-year drought!), most important to me is that the four Liverpool players in the squad will come back to Anfield brimming with confidence and with the Euro trophy in the cabinet. And hopefully, none more confident than the game-winning Fernando Torres, who continues to show he can score goals on any occasion.
6 comments :
- Aravind said...
Oh..I had written a long comment here. Where's it gone
- fleur said...
Is that last a selfish note? Nah!
throughout the game, i was praying that torres, having gone so far in the tournament, doesnt get any injury
to top the icing on the cake, this is the most important goal torres scored in this tournament, if not for spain
- Nithin said...
Yeah, it's great to see Spain winning and to have four of our players in that squad. But for me, the best part of Euro '08 was how Kuyt showed why he deserves a place in Liverpool's first team. :)
Request you to put up some more posts on the transfer market. I see that its lacking in all fronts. Not getting any good and authentic info anywhere.
- Tote Football Pro said...
Agree with your last sentiments.
A little bit pleased that spain won - partly because they did play the best football, they have a long history of heartache, and because it menat the German couldn't win.
Mostlt my reasons are selfish - it's always all about LFC!!
Also however i am happy for the Spanish LFC lads on a personal note, even if this victory doesn't in some way help Liverpool (i hope and think it will). The Spanish lads at the club genuinely seem like decent guys. Perhaps it is a Spanish thing, as there's the four of them now, and i really liked lil' Luis too. So i was delighted for them on a personal level.
Well done Lads!


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Redmi 3s Launched in India for Rs 6999
by Aug 3, 2016 5:07 am0
Xiaomi has officially launched the Redmi 3s and Redmi 3s Prime in India as successors to last year's Redmi 2 and Redmi 2 Prime, bringing big upgrades over last year's models.
They both feature an all-metal body, 5″ HD screen, Android 6.0 Marshmallow, snapdragon 430 octa-core processor, 13MP PDAF rear camera, 5MP wide-angle front camera for selfies, fingerprint scanner, and a 4100mAh non-removable battery.
The differences are in the RAM and ROM configuration. Where the Prime has 3GB of RAM and 32GB of built-in storage, the base model has 2GB of RAM and 16GB of storage. However the built-in storage can be expanded as one of the SIM slots doubles as a SD slot that can take up to a 256GB card.
READ MORE: Redmi 3X Launched, Exclusive to China Unicom
The Redmi 3s Prime isn't visually different from the Redmi 3 Pro launched earlier this year in China. The major change is the processor which is a Snapdragon 616 SoC. So if you already own the Redmi 3 Pro, you should hold on to it.
The Redmi 3s will come with Amazon, Kindle, Facebook, Flipkart, WPS Office and Swiftkey out of the box. Both phones will be sold on Mi.com and Flipkart. The 3s Prime will kick off the sale on 9th of August for Rs 8,999 and the base model will start selling for Rs 6,999 on the 16th of August


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I have to admit, I'm not very adept in doing scrapbook pages. They have kept me running for higher ground now, going on nearly 20 years. Why, you ask? I knew that "once hooked" I'd own the store, literally!
I've dabbled in every sort of craft imaginable, and those things have served me well all these years. There was never a lack of ideas for all the cub scout projects and girl scout projects we were faced with.
And now, here I am stuck with a challenge that made me face my worst fears.....a challenge that called for scrapbooking! Yikes! I am not very good at this, but I can see it could easily lead me down a whole new road! Only problem is....I have thousands of pictures! Where does one put all the scrapbooks that would hold all those pictures???
Challenge 33 calls for creative ideas for a Fall themed scrapbook page!
Don't laugh too hard! It's my first attempt!
How do you like my fence??? Can you tell where it came from?


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Psoriasis Treatment Considerations
By Nick Balgowan
Selecting an appropriate treatment for your psoriasis can be confusing, daunting and complicated. There exists a myriad of drugs, diets, steroids, pills, oils and moisturizers. These can generally be sorted into three categories;
1. Systematic; taken orally or digested (such as vitamins)
2. Topical; applied directly to the skin (such as coal tar)
3. Phototherapy; ultraviolet radiation light treatment (such as UVB treatment)
It is also important to receive a professional diagnosis as skin conditions are regularly misdiagnosed. These are no simple tests to diagnose psoriasis, such as bloody test. Other than a visual diagnosis by a specialist or dermatologist, a skin biopsy is the only approved method for officially diagnosing psoriasis where a small part of the skin is removed under local anaesthetic and examined under a microscope. Different forms of psoriasis may require different forms of treatment (or combination of treatments.) Generally the following topics should be considered;
1. Severity of the psoriasis
2. Location on the body of the psoriasis
3. Duration psoriasis has existed
4. Previous and current treatments being used (are they compatible?)
5. General health of the patient
6. Family history or psoriasis?
7. Impact psoriasis has on the life style of the individual
Drug manufacturing is a multi-billion dollar industry. Needless to say, there are many drugs on the market available to treat psoriasis. Too many to go into detail here. Additional information can be found on our web page at; http://www.beatpsoriasis.com/psoriasis-treatments.htm
The issue with many prescribed psoriasis drugs, is that frequently their main purpose is NOT the treatment of psoriasis. Often they are anti-inflamatory drugs and many have infact been designed for chronic heart conditions. Also, with any drug that has been on the market for only a few years or even 10 years, any long term side effects may not have been documented as yet. Often, long term side effect of a drug is not determined for 20, 30 and sometimes 40 years. Most drugs on the market have well documented side effects, because complications from long term use and can affect other parts of the body and internal organs, not just the psoriasis or skin. Furthermore, long term use of anti-inflammatory or steroid products causes our body to build resistance to these drugs, requiring higher and higher dosages possibly resulting in additional undue side-effects.
Because of this, and the nature of psoriasis requiring constant and ongoing treatment, UV Phototherapy remains the ultimate and best choice for short or long term treatment. Phototherapy is well proven, documented and medically recognised treatment and has been in use for well over 40 years successfully. Modern phototherapy devices are many times safer and easier to use than older technology products, delivering exact exposure doses and only a small amount of the UV light spectrum that has been proven beneficial for skin conditions such as psoriasis, vitiligo, acne and dermatitis.
Properly used, UV phototherapy has no proven side effects. Of course, over exposure can cause sun burn, and sun burn is a proven contributing factor related to skin cancers. There is no clinical evidence to suggest that modern narrow band phototherapy has or does cause skin cancer. A person predisposed to skin cancers by family history, fair skin or other skin conditions should take appropriate precautions while under taking phototherapy, such as covering moles and other skin blemishes and covering their good or clean skin with appropriate sun block or physical blocks such as towels or clothing.
However, the evidence still suggests that phototherapy is significantly safer than uncontrolled over exposure to natural sun light and this can easily be proven here. Sunlight is comprised of many types of light and energy, both visiable and invisable. In the ultra violet spetrum, there are 3 main types of light; UVA (denoted by yellow,) UVB (denoted by green) and UVC (denoted by purple.) The graph below show the break down of natural UV light, narrow band UVB is denoted by Orange. Think of narrow band UVB as about 1-2% of the UVB spectrum, compared to full sunlight.
UVA sun light
315-400nm UVB sun light
280-315nm UVC sun light
UVA light, is found in tanning salons and has the most damaging effect on skin. PUVA treatment for Psoriasis requires additional drugs to force psoriasis to respond to UVA light in the same way as UVB light. Psoralen drugs cause hyper-sensitivity to ALL forms of UV light and visible light meaning your skin will very easily burn in normal sunlight and eyes are extremely sensitive to any form of light. UVB light, is the medically beneficial component of sunlight, however over exposure still carries some risks. UVB light (and particularly the narrow band) is the proven component of sunlight that has positive effects on psoriasis, acne, dermatitis and other skin conditions without the need for accompanying drugs. UVC light, is extremely dangerous but fortunately filtered by the Earth's atmosphere and does not reach ground level. If it did, there would be no life on Earth.
PUVA treatment typically involves drugs that cause hypersensitivity to all light, not just UVA light. The entire UVA spectrum is also typically used for this type of treatment. Many more times UV radiation than Narrow Band UVB.
When considering any general psoriasis treatment, it is important to also evaluate the following;
• Known side effects of the treatment
• Duration treatment has been available
• Proven track record of the available treatment
• Duration treatment is required
• Impact treatment has on daily life
• Does the treatment best suit your situation
When considering a drug or biological treatment compared with phototherapy, the following facts should be considered;
• Phototherapy provides long term clearing, effective for 90-95% of patients
• Widely used for over 40 years
• Non invasive and can be self administered
• Costs are often covered by health insurance
• Little or no ongoing costs, effectively cheaper than years of drug use
This document is by no means definitive and you are encouraged to seek you own advice. See http://www.beatpsoriasis.com for more information.
Nick Balgowan is the winner of several Australian sponsored small business and entrepreneur awards. Since 1995 he has build and sold several successful online businesses. His current online businesses include
He can be contacted at email@example.com
Article Source: http://EzineArticles.com/?expert=Nick_Balgowan


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Liat was telling me about her experience at Burning Man and boy, did she make me want to go next year. Get ready for some Penny Project pictures from Burning Man. Say hello to Miles, Liat's super chill and cute dog.
Date: December, 05, 2009
Location:Venice, California.
Michelle hates banks. She just hates them. In case you were wondering what that was behind her, it was a Christmas Tree made out of shopping carts. Pretty nice. Thank you for your $1 donation.
Date: December, 01, 2009
Location:Venice, California.


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NY Daily News - December 09, 2011by Erik Badia & Christina Boyle NEW YORK DAILY NEWS
Firefighters struggled in cramped walk-upA fatal fire tore through a Brooklyn apartment building Thursday morning, leaving one man dead and another injured, officials said.
The blaze broke out on the second floor of a three-story walk-up in Crown Heights about 4:30 a.m., and fire officials said they are treating it as suspicious.
Neighbors said the dead man, who has not yet been identified, was in his 50s, did not have any family and drank heavily.
Police said he had a roommate or visitor in his apartment at the time of the fire who was intoxicated. The injured man, 59, was taken to Kings County Hospital suffering from smoke inhalation.
Fire officials said the narrow hallways and cramped quarters in the Albany Ave. building made it difficult for firefighters to tackle the flames as they engulfed the second floor and spread to the upper level.
"We had heavy fire conditions when we arrived," FDNY Deputy Chief Stephen Moro said.
"We had a very difficult time maneuvering our hose lines and our personnel due to the construction of the building.
"The stairwells and the hallways were extremely narrow. We couldn't fit more than one person at a time up the stairs."
"It's suspicious," he added. "That's all I can say at this time."
A firefighter was injured and taken to Kings County Hospital for serious but non-life threatening injuries, Moro said.
A tenant who lives in the ground-floor apartment said she woke up when smoke filled her bedroom.
"I grabbed my daughter and we got out," Tessa Jean-Baptiste said.
"It was very bad, it was bright red with flames."
A neighbor who lives across the street said she heard the sound of glass breaking and several small explosions in the early morning.
She looked out her window to see the fire ravaging the building and called 911.
"When I heard the glass breaking I jumped up out of bed," said Vivian Johnson, 54.
"Flames were coming out the windows, out of the second floor windows.
We heard a lot of explosions, like 'bam, pop, pop,'" she added.
"It's so sad. We're going to say a prayer for him."
Scorched debris from the second-floor apartment, including charred pieces of wood, metal, furniture and a mattress, littered the sidewalk in front of the building Thursday morning.
The brick facade was black from the smoke and windows on the second and third floors were shattered.


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Harrington's search for purity
Padraig Harrington will got to extremes to get an edge on the competition. And that includes having a set of golf clubs that are as fine tuned as a Stradivarius.
The Dubliner's attention to detail and his determination to get the maximum out of his talent is obvious in the way he approaches his fitness regime, both mental and physical.
The importance of his work with the Titleist Performance Institute and professionals such as chiropractor Dr Dale Richardson, fitness coach Dr Liam Hennessy and mental coach Dr Bob Rotella cannot be underestimated.
As for his clubs, he has built up a close relationship with Wilson Golf over the past ten years. But it is the make up of those clubs that is most interesting.
According to James Achenbach's report of golf shaft puring in the latest issue of Golfweek, Strategic Shaft Technologies (SST) have come up with "a sophisticated new machine designed to swiftly measure and analyze the construction and potential performance of any golf shaft ... "
According to SST, every manufactured golf shaft remains as unique and individual as a fingerprint, and no shaft is perfectly round, straight or stiff despite modern manufacturing capabilities. By identifying the inconsistencies of the shafts and installing the shafts in the clubhead so that their effect is neutralized by proper orientation (spine-matched) toward the target, the shaft will bend exactly on the same plane as the golfer's swing.
Harrington will undoubtedly be one of the first to take advantage of SST's new baby. As will Tiger Woods.
Around 75 percent of the game's top 100 are taking advantage of the technology, according to Golfweek:
SST does not use or publicize the names of PGA Tour players, but Padraig Harrington often has talked about sending his clubs through the puring process. Three of the four major championships in 2008 were won with pured clubs, the only exception being Trevor Immelman at the Masters.
Golfweek has learned through sources at Nike that Tiger Woods had his clubs checked and adjusted by SST. As revealed by Nike insiders, the company assembled a dozen sets of irons for Woods, with only two sets being pured. In blind testing, Woods picked those two pured sets as his primary set and backup set.


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It's finally Christmas Eve and I can't believe how quickly December has flown by! I haven't seen many Christmas decorations up this year but there are some beautiful ones dotted about.
My parents are away (coming home late tonight though!) so my brother and I had to get up really early this morning to get all the food we'll need for tomorrow. The supermarket was quite busy but everyone was cheery (minus one moody shop assistant who wouldn't help me find satsumas, but we'll ignore him). I love how much happier everyone is at Christmas. I find people are just nicer in general and more willing to help you as well.
Anyway I hope you're all having a great time wherever you are and whatever you do :) I'm spending the day tidying and watching movies on TV. Fun times!


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While riding the bus home today I saw a cute little gray squirrel. And, being me, I immediately thought about how cool it would be if that squirrel was really a wizard teaching a younger wizard about magic.
Nothing says "Be my friend - I'm normal" like admitting that you think about life in terms of cartoons.
That's something that I'm really bad at by the way. The whole, keeping my weird (awesome) personality in check around new people. And it makes it sort of hard to find friends when you put all of your less socially accepted traits on the table.
Like "Oh hey, I talk about poop." I've become known as someone who takes the joke one step past everyone else and into the uncomfortable zone. I think part of it is because I'm nervous about people liking me so I tend to blather on about what I find funny.
News flash - what I find funny is only funny if you're anything like me. And there are very few people like that.
So here's some go to topics not to mention when trying to fit in and get invited out to lunch with your new acquaintances:
-Comic books
-Apparently how awesome it is to build forts
-your social insecurities
-The conversation you had with your 12 year old sister about 'sexting'
-How much money you spent on video games and pizza vs. how much other people spend on trainers
One day, I'll find people in Chicago who are completely AWESOME. Like myself. (other than the few I do already know). I guess I could add extreme modesty to a list of traits I don't possess. Hmm.


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Read this tip to make your life smarter, better, faster and wiser. LifeTips is the place to go when you need to know about Designer Sunglasses and other Sunglasses topics.
Every year, designers launch new lines of sunglasses to satisfy the changing trends in the fashion market. New designs are generally created based on expert analysis and designer inspiration. In 2009, the most popular designs took their cue from retro styles, like John Lennon's round glasses and Jackie O's ultra-glam oversized, square shades. Other retro looks included a variety of popular styles from the 70s, 80s, and 90s.
Looking ahead to 2010, designers will be spicing-up their product lines with brightly colored frames and lenses and shiny embellishments. In addition to more lens tints and fun frames, you will see many designers go back to basics with classic styles that remain timeless.
As the retro trend continues to build momentum, designers will also introduce more round, cat eye and butterfly shaped lenses that flew off the shelves in 2009. The hottest brands to watch in 2010 are Prada, Gucci and Christian Dior Sunglasses.
|Guru Spotlight
|Byron White


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Sunday, 8 May 2016
Flowers and swirls
The flower stamp was, I think, a Craft Stamper freebie some years ago, and the sentiment is a more recent magazine freebie. The swirl stamp is from Katzelkraft and the leaves are punched with a Woodware punch.
I am sharing this with
Less is More - pastel shades (although it would also have worked with last week's DP in a CAS style challenge!)
Pixie's Snippets Playground - week 228
Sweet Stampin' challenge - May Flowers
Fantasy Stampers - Flower Power
15 comments:
A realy lovely card. Have a nice day, AnkieReplyDelete
Hi this is a stunning card. Thank you for joining us at Fantasy Stampers Challenge 62 "Flower Power" Hugs Jackie (DT)ReplyDelete
I really love this card Jane. It's very pretty indeed. I nearly bought this punch recently now wish I had having seen your lovely card. BarbxxReplyDelete
I love those flowers stamped on patterned paper. A really lovely cardReplyDelete
Like me, your card would have covered last week's and this week's LIM challenges!ReplyDelete
Terrific job Jane!
Thanks so much
"Less is More"
Really super card Jane - love th flowere using DP and that leaf punch is great. It reminds me of Monstera Deliciosa (Swiss Cheese plant) leaves. I had a huge one for years many moons ago. We were moving house and borrowed an open truck so we could take all the garden/greenhouse and house plant bits over the day before the move itself. Ha! We arrived at the new house with the plant in tatters, the wind rushing as we drove had done its worst with the already 'holey' leaves. End of plant sadly :(ReplyDelete
Sorry I'm a bit late hopping round to comment, the sunshine yesterday was just too tempting!
Di xx
This is terrific Jane! Great design and well as using the pastel colours you've also paper pieced! Love it.ReplyDelete
Thanks so much for joining us
Sharon xx
"Less is More"
This is great - so stylish and effective! I love the colours and layout. Fab job!ReplyDelete
Just beautiful. So effective. Cara xReplyDelete
Wow I LOVE this card. Great stamping onto paper and lovely composition. xxxReplyDelete
Fab card, so crisply stamped too !ReplyDelete
Beautiful card. Thanks for joining us at Sweet Stampin'ReplyDelete
Cass xx
Beautiful card. Thanks for joining us at Sweet Stampin'ReplyDelete
Cass xx
I like your fussy cutting and dimension. Nice creative take on the card theme at Fantasy Stampers! Have a fantastic day!ReplyDelete
--Kathryn (GDT)
Kitchen Table Crafter
Sorry to be so late with my commenting, what a fab card Jane, love those DP flowersReplyDelete
Thanks so much for joining us
"Less is More"
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