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ever, as with constructive sales, this term generally has the same meaning as it has for purposes of the wash sale rules [Treas Reg 11233-1(d)(1)] 7 The legislative history associated with the 2003 Tax Act notes that individual taxpayers who receive substitute payments in lieu of dividends from short sale and similar transactions may nevertheless treat the payments as dividend income to the extent that the payments are reported to them as dividend income on their Forms 1099-DIV received for the calendar year 2003, unless they know or have reason to know that the payments are in fact in lieu of dividends rather than actual dividends Congress expects that the IRS will issue guidance as quickly as possible on reporting by securities brokers with respect to payments made in lieu of dividends to individual lenders of stock [see HR Conf Comm Rep No 108-12].

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When a single hub is overworked, the endpoints that connect to it may begin to show slow message delivery or dropped messages. This can put a strain on the endpoint, which could cause it to lose data. For example, this could happen if a Java Connector Architecture (JCA) connector is pushing data to a JMS server and the JMS server is strained. The JCA connector may not be able to process requests while it waits for each message to make it to the JMS server. This could result in lost events or late events coming from the external system. Overworked hubs that deal with real-time user input. These may create a bad user experience by slowing down the user s perceived response times.

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8 If the investor owns or acquires the underlying securities before the exercise or lapse of the put option, the special statutory rules applicable to straddles may apply, in which case the modified short sale rules may apply [Code sec 1092] 9 An investor is deemed to hold substantially identical property acquired for arbitrage at the close of any business day if the investor has the right to receive or acquire substantially identical property either through ownership of any other property acquired for arbitrage operations or any contract it has entered into in an arbitrage operation to receive or acquire substantially identical property [Code sec 1233(f)(3) and Treas Reg 11233-1(f)(2)(i)].

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2. For each identified abstraction, create a new service interface and implementation class, and partition the related multiservice methods into the new service. Each distinct abstraction identified in the previous step should end up being a separate service. The naming of this service should be indicative of the abstraction, such as OrderService or AccountService. For each service that is defined, the method signatures from the original multiservice interface that operate against that service s abstraction are partitioned to the new service. The implementation of the method is likewise moved over to the new service implementation class.

10 Prior to the enactment of Code section 1233(f), the holding period for securities acquired for investment purposes was terminated pursuant to the ordering rule of Rule 2 if the investor subsequently acquired substantially identical securities in connection with arbitrage operations Congress enacted Code section 1233(f) in recognition that many arbitrage transactions are not designed to convert short-term capital gains into long-term capital gains and actually serve to facilitate the self-regulation of the stock market [S Rep No 1255 (84th Cong, 1st Sess) at 2-3 (1955)] 11 For example, the purchase of convertible bonds, together with the short sale of the stock that may be acquired upon conversion of the bonds, may qualify as an arbitrage operation Similarly, an arbitrage operation may also include the purchase of stock rights and the short sale of the stock to be acquired upon the exercise of such rights [Treas Reg 1.

The secondary structures of ribonuclease S may be assigned by using Table 7.4. The bands appearing at 1633 and 1672 cm 1 are at wavenumbers commonly attributed to low- and high-frequency -structures. The ribonuclease S spectrum also shows evidence of an -helix, with a band appearing at 1653 cm 1 contributing to 25% of the amide I band area. The band at 1645 cm 1 may be attributed to random coils. The two remaining bands at 1663 and 1681 cm 1 are assigned to turns and bends in the protein. However, some caution should be taken with this assignment. Consultation with Table 7.4 shows that the band at 1663 cm 1 also lies in the range attributed to a 3-turn helix. These assignments result in the secondary structures for ribonuclease S: -helices, 25%; -structures, 31%; turns and bends, 16%; random coils, 8%. However, if the 1663 cm 1 component is assigned to a 3-turn helix, this would result in 34% helical structure, which

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