February 27, 2017 Tax File Memorandum FROM: Derrek Mason SUBJECT: Shelly Zumaya and Kiwi Corporation Tax Liability FACTS: Shelly Zumaya is the president and sole shareholder of Kiwi Corporation (stock basis of $400,000). Kiwi Corporation, incorporated in 2003, is in the business of purchasing and reselling used farming equipment. In December 2012, Kiwi transferred its entire inventory (basis of $1.2 million) to Shelly Zumaya in a transaction that was recorded as a sale. According to Zumaya
From the past several years, feathers are being used for different decorating and other useful purposes, and they are still trendily used for decoration, fashion, costume, jewelry, millinery and craft applications. Pheasants are birds of Phasianinae sub-family that look beautiful because of their bright colored body with gorgeous feathers and long tails.In this family, you will find different species like Ringneck, Golden Tail, Reeves, Lady Amhurst, Silver, Red tip,Hoogerwerf's pheasant, etc. Pheasant
DNA samples from kiwi fruit were obtained using YouTube and salting out methods. Kiwi fruit was inserted into a Ziplock bag. The bag was then sealed entirely. The fruits were crushed in the ziplock bag to break their cells; this was performed for three minutes. By breaking the kiwi fruit enabled the cells' nuclei to release DNA. Ten milliliters of DNA extraction was added to the ziplock bag, and the bag was pressed to ensure all the fruits’ cells were broken. The kiwi fruit was crushed for a shorter
quickly gives the reader an uncanny feeling when the kiwis from the garden are described in a perturbing way, “The kiwis in particular grew so thick that on moonlit nights when the wind was blowing, the whole hillside would tremble as though covered with a swarm of dark
the same alligator wrestling contest her mother had won as a teenager. She believed if she could win the competition she could take over her mother’s spot as the headliner for the amusement park and bring the park back to its former popularity. After Kiwi got a job on the mainland and the Chief went to find investors for the park Ava was left alone on the island with her sister, Ossie. Floating up to Swamplandia, Ossie and Ava saw it. While exploring the dredge Ossie communicated with a 17-year-old
3:10 am, 7th June, zero hour of zero day where the great ‘Battle of Messines’ took place. It has been argued by many historians as the greatest battle of the Western Front during WW1. Before the 19 mines were detonated, at 2:00 am aircrafts flew over the ridge to camouflage the sound of tanks rolling into position, by 3:00 am most of the divisions had reached their attacking positions unnoticed apart from II Anzac corps area. Routine British artillery was stopped half and hour before dawn. The main
In the short film "2 Cars 1 Night" written and directed by Taika Waititi, two brothers and a girl meet in a car park of a rural pub, while waiting for their parents to finish their business. The two brothers are Romeo and Ed and the girl is Polly. This text will focus on four techniques that Waititi uses to convey his message. The four techniques that are manipulation of time, setting, facial gestures and dialogue. Waititi uses manipulation of time to emphasize the idea or the notion that the children
A long time ago, before humans, lived gods on the tallest mountain. The god of life, Luthius, was married to the goddess of trust, Tyra, who was a happy couple living in a large bright castle with a vivid and colourful garden surrounding it. Their house, despite being extravagant, felt lonely, as if something was missing. On the mountain, it rarely rained so when it did it was always a big deal. The day Tyra gave birth to her son, Elotl, it just so happened to be raining. Many years later when he
the Kiwi In 1987, Andy Krieger, a 32-year-old currency trader at Bankers Trust, was carefully watching the currencies that were rallying against the dollar following the Black Monday crash. As investors and companies rushed out of the American dollar and into
large cherry tomato to smaller than a blueberry. The round, slightly oblong berries have a taut, pale green skin and tomato-like flesh dotted with tiny edible seeds. Their tart, juicy flesh is not as sweet as the red varieties, but offers flavors of kiwi, star fruit, and green grape with a moderately acidic floral
New Zealand and Australia to enjoy the outdoors and engage in voluntary work. As part of this I booked a wilderness trip with Flying Kiwi Adventures and through this met my Kiwi partner, Dion, he was the tour leader. At the end of my trip we went to Australia together and then he invited me to re-join him in New Zealand as his assistant and supporting Flying Kiwi in their office in Nelson, it was a wonderful couple of year of being outdoors, in nature and being a conservation volunteer. I then
Travelling is one of the most adventurous and thrilling activity, it refreshes the brain and as well as you can explore different places and things. Travelling allows you to learn about new cultures, get new experiences, face different situations and interaction with almost every type of people. Millions of flights take off every day and you can get to your dream place in no time. But the major concern while travelling to new places is your safety. While picking the next spot where you want to go
Kingdom. When they shared them to the U.S they changed the name to Starburst. Starburst were very popular back then. After a couple years the United States made new flavors such as Kiwi Banana, Plum, Mango, Apple, Tropical Punch and Blue Raspberry. After that they finally replaced Lime with Cherry. They then replaced Kiwi Banana and Tropical Punch with Royal Berry Punch! In 2007 lime
Before the new lunch program was implemented, a typical lunch might be a hot dog on a white bun, a cup of applesauce, carrots and celery sticks and chocolate milk. Today, whole grain pasta, a whole grain roll with kiwi and broccoli are served. Kiwi? Does anybody actually eat kiwi? Green is fine for lawns or leaves or even as a fashion statement, but not on my plate, please! According to the USDA’s guidelines to schools, everything is whole grain from the pizza crust to the bread to the pasta
Does processing food denature enzyme 's? Sadly, most packaged or canned foods in supermarkets are industrially processed. Any type of food that has been processed has had a deliberate change that occurred before it was available for the public to eat(What Is a Processed Food? You Might Be Surprised!). Enzymes are catalysts found in all living things that perform specific biochemical reactions. Enzymes are reliant on their structure to perform their tasks, so when the structure of the enzyme is changed
“outdated”. Government is split on two sides as Bill English states that any liberalising of the legislation wasn’t going to happen on his watch. But it will on mine, Prime minister Jacinda Ardern promised. A January poll by ALRANZ found that majority of Kiwis believe abortion should be legal. Jacinda stated “That’s because abortion is healthcare. And the best healthcare is evidence-based and patient-focused. And that’s what we want to see driving the discussion to legalise this health condition in New Zealand
protein than the competitive athlete, many of us will get more than enough protein from eating regular meals and a variety of foods. It is very essential to eat foods that have high antioxidants like vitamin C and E, such as strawberries, oranges, kiwi fruits, olive oil, wheat germ, and nuts. Studies have shown that runners, specially female runners might low in iron because less iron is being absorbed, not eating enough meat, which is high in iron, restricting calories. Eating food that iron, such
Ryleigh Richett Professor Reiman Marketing November 25, 2014 Executive Summary Shakers was founded in 2013, it promotes a healthy lifestyle for everyone wanting to be involved. Shakers is a nutritional smoothie kart that is getting placed inside Silverado high school to help support a more healthy alternative for students and faculty before school, during lunch, after school, and during after school events. Also with having the Shakers kart available at the after school events it will let guests
When trying to create the vision of steampunk fashion, you have to be exact. From full outfits to the small details, we 've brought you some of the top pieces around. Originating from steampunk genre fiction, steampunk fashion brings creativity to a whole new and unique level. The best steampunk outfits incorporate a heavy dose of the Victorian age and well placed items or shapes inspired by steam technology. Steampunk dresses vary from beautiful pale colors to more rusty shades of brown or red
flavors are the gentle aroma of the ingredients available on the e liquid. The user can also choose either a strong or smooth flavor that offer perfect aroma and taste. The possible combinations of mixed flavors are cherry and cigar flavor, apple and kiwi and strawberry, chocolate and banana, cherry cola, lime and whisky and lime. These incredible combinations will satisfy the user with distinctive experiences and it is not possible in the traditional cigarettes. The ingredients present in the e-juices