Treasury Department regulatory material under the tax code

The legislative process in the tax field and the administrative process for the issuance of regulatory and interpretative material by the Treasury Department are closely coordinated. The same persons and interests both inside and outside of Government are involved in both processes. There is thus continuity of expertise, understanding of what is at stake, adversary viewpoints, and Washington knowhow. The preparation of administrative material within the Treasury is a task for those technical personnel and policy officials who in varying degrees also have a voice in the preparation of the Treasury's legislative position and the legislative development of statutory language. The outside forces who watch legislative activity also closely watch administrative activity and seek to shape the latter just so they do the former. The response of the Treasury is much the same in both situations, and governed by the policies, attitudes and predilections of tax policy officials and career personnel.     

JOINT CUSTODY AND THE PRESCHOOL CHILD

A longitudinal study of 25 families, with children aged 14 months—5 years, in joint custody, is reported. Varying motivations that lead divorcing parents to undertake and sustain joint custody are discussed, together with the stresses and gratifications of these arrangements for the parents and children. Findings are that where both parents are motivated primarily by interest in the child, where the parenting is sensitive and where the child is shielded from interparental conflict, young children do well. Such families were not the majority in this study. Significant differences emerged in the adjustment of the 1–3 age group as compared with the 3–5 age group which point to greater difficulties for the 3–5 year-olds.     

Use of subpopulation data in Australian forensic DNA casework

DNA profiling evidence presented in court should be accompanied by a reliable estimate of its evidential weight. In calculating such statistics, allele frequencies from commonly employed autosomal microsatellite loci are required. These allele frequencies should be collected at a level that appropriately represents the genetic diversity that exists in the population. Typically this occurs at broadly defined bio-geographic categories, such as Caucasian or Asian. Datasets are commonly administered at the jurisdictional level. This paper focuses on Australian jurisdictions and assesses whether this current practice is appropriate for Aboriginal Australian and Caucasian populations alike. In keeping with other studies we observe negligible differences between Caucasian populations within Australia when segregated geographically. However segregation of Aboriginal Australian population data along contemporary State and Territory lines appears to mask the diversity that exists within this subpopulation. For this reason datasets collated along more traditional lines may be more appropriate, particularly to distinguish the most genetically differentiated populations residing in the north of the continent.     

Sensitive and specific quantification of human genomic deoxyribonucleic acid (DNA) in forensic science specimens: casework examples.

We describe the forensic science application of a method for quantification of human genomic deoxyribonucleic acid (DNA). The two cases cited in this report involve DNA samples extracted from skin tissue and bloodstained clothing recovered from different crime scenes. High-molecular-weight DNA was recovered from both specimens, and the concentrations of these DNAs were estimated to be approximately 0.5 microgram/microL by ethidium bromide/agarose gel electrophoresis. Using the human-specific DNA probe p17H8 (locus D17Z1) to quantify the amount of human genomic DNA in these samples, it is shown that less than 1% of the DNA isolated from the skin tissue is of human origin and that the DNA isolated from the bloodstained clothing is effectively devoid of human DNA sequences. These case examples illustrate the need to quantify not only the total amount of DNA recovered from forensic casework material, but also the proportion of the DNA that is of human origin.     

Investigating polyurethane foam as a form of trace evidence.

The aim of this study was to determine whether polyurethane (PU) foam fragments from different sources could be discriminated from each other. Low and high power microscopy was used to determine whether or not foam fragments were distinguishable from each other under various lighting conditions. Once similar foam fragments were declared microscopically indistinguishable, the visible range microspectrophotometer was highly competent in further distinguishing the spectral characteristics in various fragments from each other. Foam fragments from the same source were shown to display no microscopical or chemical variation. Conversely, it was possible to make clear distinctions between foam fragments from different sources.     

Applications of isoelectric focusing in forensic serology

The typing of certain polymorphic proteins present in human body fluids is an important aspect of the analysis of serological evidence. This is particularly true when dealing with evidence related to violent criminal activity such as homocide, assault, or rape. Until recently, the routine analysis of the genetic polymorphisms of interest relied upon conventional electrophoretic techniques such as horizontal starch or agarose slab gel or both, cellulose acetate, and vertical polyacrylamide gradient gel methods. These techniques adequately separate a limited number of common variants. In some cases, these methods are still those of choice. However, as a result of the nature of the conventional approach, problems with time required for analysis, resolution, diffusion of bands, sensitivity of protein detection, and cost are often encountered. Isoelectric focusing (IEF) offers an effective alternative to conventional electrophoresis for genetic marker typing. This method exploits the isoelectric point of allelic products rather than charge-to-mass ratio in a particular pH environment. The advantages of employing IEF include: reduction of time of analysis, increased resolution of protein bands, the possibility of subtyping existing phenotypes, increased sensitivity of detection, the counteraction of diffusion effects, and reduced cost per sample.