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S Chandrasekhar
Excerpts from Chandra-father correspondence: 1928-1933 -- Excerpts from Chandra-father correspondence: 1934-1936 -- Excerpts from K.S. Krishnan correspondence: 1934-1938 -- Miscellaneous letters -- Chandra and Eddington correspondence from 1933-1943 -- Rosenfeld correspondence: January and February 1935 -- Selected correspondence between Lalitha and Chandra 1930-1934 -- Selected correspondence from Lalitha 1935.
Chandra
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Qualified Business Income Deduction
...discusses a new provision of the Internal Revenue Code, §199A, which provides a 20% deduction for qualified business income, qualified publicly traded partnership income, qualified REIT dividends, and income of, or received from, certain agricultural or horticultural cooperatives. The Portfolio describes the requirements that taxpayers must meet in order to qualify for the deduction, the complex rules that limit taxpayers’ eligibility for the deduction, and the many uncertainties that taxpayers and their advisers face in interpreting the statute.
S. Chandrasekhar Papers
Materials include correspondence, biographical notes, writings, photographs, printed materials, career files, IIPS & "Population Review", research files, Ann Downes Chandrasekhar's papers, and exhibit material.
Transferee Liability
" ... analyzes the rules of [section] 6901 and related judicial interpretations. Beginning with a general discussion of transferee liability and its development from the so-called trust fund doctrine, the Portfolio distinguishes between transferee liability in equity and liability at law. The liability of a transferee at law or equity for the tax of the transferor is governed by state law and in some cases by federal statutes. The liability of the transferor is determined under the Internal Revenue Code. Section 6901 does not create a separate liability for the transferee; instead, it provides a regime to facilitate collection by the IRS from a third party of the tax due from the transferor and to permit the third party/transferee to contest the IRS determination in the U.S. Tax Court. The Portfolio also discusses the liability of a fiduciary under 31 U.S.C. [section] 3713(b) and the application of [section] 6901 to this type of liability"--P. (iii).
S. Chandrasekhar
विख्यात खगोलविज्ञानी डॉ. सुब्रह्मण्यम चंद्रशेखर का मात्र 18 वर्ष की आयु में पहला शोधपत्र ‘इंडियन जर्नल ऑफ फिजिक्स’ में प्रकाशित हुआ। मद्रास से प्रेसीडेंसी कॉलेज से स्नातक की उपाधि लेने तक उनके कई शोधपत्र प्रकाशित हो चुके थे। उनमें से एक ‘प्रोसीडिंग्स ऑफ द रॉयल सोसा...
Fostering Industry-Academia Partnerships for Innovation-Driven Trade
In the rapidly evolving environment of academia and industry, a critical challenge emerges how to navigate the complexities of innovation-driven trade and foster synergies between these two realms. As industries grapple with the demands of innovation, educational institutions seek avenues to bridge the gap and contribute meaningfully to economic development. This challenge requires a comprehensive exploration of the profound and transformational terrain that is shaping partnerships between academia and industry. The current situation poses multifaceted challenges, from staying abreast of industry trends and fostering sustainable practices to navigating legal complexities and ensuring organiz...
Chandrasekhar Rath
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