Initially, it appeared that a taxpayer could claim the same payment made to a research consortium as eligible for both the regular, incremental credit

computed under Sec.

Our primary result is that the

computed escape time for a particular set of initial conditions (momentum and position) does not always stabilize.

Such a solution greatly simplifies management of the compute jobs as all data partitions and replicas can be made available to all nodes, and hence any of the tasks can be

computed on any node.

On the decimal front, Yasumasa Kanada and his coworkers at the University of Tokyo have now

computed pi to 4,294,960,000 digits, beating the old record (SN: 8/26/95, p.143).

There is also a health insurance credit (HIC), which is

computed separately and added to the basic credit.

Thus, the amount of a CFC's E&P -- however

computed for the year -- essentially acts as a "cap" on its Subpart F income inclusion.

857(b)(5),

computed using a complicated formula intended to distinguish a REIT's qualifying net income from its nonqualifying income.

On the other hand, because E&P must now be

computed annually for purposes of the interest expense allocation rules under section 864(e), the 1986 Act made the calculation of E&P more onerous.

As originally enacted in the 1986 TRA, depreciation would have been

computed in four steps:

They

computed at odd times over a period of 6 months, sometimes in segments only 15 minutes long.

If it is determined in a later year that FTI was incorrectly

computed in an earlier year, a lookback provision applies.

Thus, under section 59(h) of the Code, (1) it would seem that separate limitation amounts should be

computed for deductible items such as charitable contributions, section 277 losses, and the SRLY limitations.