PAL

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PAL

(language)

PAL

(2)
For the AVANCE distributed persistent operating system.

["PAL Reference Manual", M. Ahlsen et al, SYSLAB WP-125, Stockholm 1987].

["AVANCE: An Object Management System", A. Bjornerstedt et al, SIGPLAN Notices 23(11):206-221 (OOPSLA '88) (Nov 1988)].

PAL

(language)
An object-oriented Prolog-like language.

["Inheritance Hierarchy Mechanism in Prolog", K. Akama, Proc Logic Prog '86, LNCS 264, Springer 1986, pp. 12-21].

PAL

(language)

PAL

(language)

PAL

(hardware, integrated circuit)

PAL

(television)

PAL

(1) (Programmable Array Logic) A type of programmable logic chip (PLD) that contains arrays of programmable AND gates and predefined OR gates. PALs are defined by their number of inputs and outputs; for example, a 22v10 chip means 22 inputs and 10 outputs. The inputs are connected by fuses to logic circuits, which themselves are connected by fuses to the output lines. Often used for glue logic, the chips are programmed by blowing apart the required fuses in a device similar to a PROM programmer. See PLD, glue logic and PROM programmer.

(2) (Phase Alternating Line) An analog color TV standard that was developed in Germany and first broadcast in England and West Germany in 1967. PAL has been used throughout Europe and China as well as in various African, South American and Middle Eastern countries.

There are several PAL formats with different audio and video channel sizes; however, most of them have 625 lines of resolution with 576 lines containing the image. The PAL frame rate is 25 interlaced frames per second (fps), which is equal to 50 half frames per second.

The digital video (DV) camcorder format and the digital television standard that are equivalent to PAL are 720x576 pixels. See DV and DVB.

Brazil uses PAL M, which is almost the same as NTSC. Late model PAL TVs, VCRs and DVD players accommodate the different formats as well as NTSC media. PAL's color signals are maintained automatically, and PAL TV sets never had a user-adjustable hue control like NTSC TVs. See PAL DVD, NTSC and SECAM.

(3) (Paradox Application Language) A programming language used within Borland's Paradox relational database. Paradox is part of Corel's WordPerfect suite. See WordPerfect Office.

(4) "Parents are listening." See digispeak.
References in periodicals archive ?
Thus, the analogy of the passive activity loss rules and the
X corporation's taxable income for 1993 would be computed as follows: Gross income $200,000 Total deductions $195,000 Reduced by suspended passive activity loss (20,000) Allowable deductions (175,000) Taxable income $ 25,000
35) Including the trustee/employees' personal services, the Tax Court found that the trust qualified as a real estate professional and was not subject to the passive activity loss limitations.
While the new regulations defining activities make it easier to avoid the passive activity loss rules, the rules could make it more difficult to use suspended losses once the rules apply.
Although the passive activity loss rules were originally enacted to stifle the use of abusive tax shelters, they clearly have more far-reaching consequences.
Thus, for purposes of answering the question, the National Office assumed that the taxpayers did not materially participate in the nursing home activity in 1994 and were therefore subject to the passive activity loss and credit limit rules of Sec.
The At-Risk rules and Passive Activity loss rules while cumbersome and complicated must be adhered to.
2010-13, no disclosure requirements were prescribed other than the filing of Form 8582, Passive Activity Loss Limitations, in accordance with its instructions.
The Tax Court sided with the IRS, ruling that since Kosonen didn't affirmatively elect to aggregate his real estate rental activities in order to treat them as one activity under the passive activity loss rules, his losses for the seven separate activities were suspended and thus could not be used to offset his non-passive-activity income.
The real estate professional exception to passive activity loss rules remains a vehicle to reduce the tax liability of real estate professionals.
Ultimately, the facts and circumstances of each case will dictate whether or not taxpayers' passthrough losses from LLCs are limited by the passive activity loss rules of Sec.
Ultra Tax was able to appropriately handle the passive activity loss calculations.