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) (Priority Access License) See 3.5 GHz band.

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

(5) "Parents are listening." See digispeak.
References in periodicals archive ?
The passive activity loss rules permit taxpayers to make a one-time election to group one or more business or rental activities so that the material participation tests apply with respect to the taxpayers' aggregate participation in the combined activity.
the passive activity loss rules of Code [section] 469, although not
Rental Deductions $100,000 Less: Passive activity gross income (50,000) Net active income (30,000) Suspended passive activity loss $ 20,000
As a result, each activity is treated separately for purposes of applying the passive activity loss utilization rules described above; this may result in extreme hardship for some taxpayers.
469-9(g) and the real estate professional exception to the passive activity loss rules under Regs.
The act introduced the passive activity loss (PAL) rules, which prohibit taxpayers from offsetting net losses from "passive" business activities against income from non-passive activities.
Additionally, passive activity loss or other loss carryovers that have been netted against ordinary flow-through income or losses should be explained on a schedule such as Form 8582, Passive Activity Loss Limitation.
She can deduct $14,000 of the passive activity loss against the rental income but cannot offset any passive loss against the $1,000 of interest (portfolio) income.
469(a) generally disallows for the tax year any passive activity loss, defined as the excess of the aggregate losses from all passive activities for the tax year over the aggregate income from all passive activities for that year.
Passive activity loss rules regarding rental real estate;
Tax Planning for Retirement provides focused guidance in light of the current state of the law, including the rate reductions and passive activity loss rules of TRA '86 and TAMRA '88's revision of pension and benefit rules, corporate tax planning, and investments.