test: Add snapshot regression tests with PDF fixtures

Add 5 stripped public-domain PDF fixtures and golden markdown snapshots
for CI regression testing. Fix non-deterministic output caused by
HashMap iteration order in font stats, table heuristics, and rect
clustering by adding deterministic tie-breaking.

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>
This commit is contained in:
Abimael Martell
2026-02-18 16:13:55 -08:00
co-authored by Claude Opus 4.6
parent ceb0cf5913
commit 28313e1f2d
14 changed files with 596 additions and 7 deletions
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본 가격표는 국내 거주 중인 외국인을 위한 한국어 가격표의 비공식 번역본입니다. ※ The post-tax benefit sales price is provided for your reference only, reflecting the current tax benefits and eco-friendly vehicle individual consumption tax reductions. 본 가격표와 한국어 가격표의 내용이 상이한 경우 한국어 가격표의 내용이 우선하므로, 반드시 한국어 가격표의 내용을 확인하십시오. The final sales price may vary depending on the addition of optional items and whether the eco-friendly vehicle criteria are met, so please be sure to check the quotation. This price list is an unofficial translation of the Korean price list for the convenience of foreign residents in South Korea. ※ Please check the Korean price list for information on colors, details, and fuel consumption for each model. If the price list differs from the Korean price list, please check the contents of the Korean price list first. ※ All optional item prices are listed based on pre-tax reduction amounts. The actual sales price, which reflects the total individual consumption tax reduction including optional items, may differ depending on applicable tax benefits. ※ The items (specifications, colors, etc.) and prices listed in this pricing table are subject to change without prior notice depending on the holding of new car launch events, improvements made in automobile performance, introduction of related laws and regulations, and changes in company circumstances. The all-new NEXO Release Date: June 10, 2025 / (Unit: KRW)
| Classification | Selling price before tax benefit Supply value(surtax) 80,509,000 73,190,000(7,319,000) | Selling price after tax benefit 76,435,000 | Standard equipment • Powertrain/Performance: Fuel cell system(150kW drive motor, lithium-ion battery, and reducer), Regenerative braking system, Column-Type Shift By Wire(vibration warning), Drive mode select • Safety: 9 airbag system(1st-row advanced/center side airbags, 1st/2nd-row side airbags, and rollover-resistant curtain airbags), Multi-Collision Brake System, Active hood system(for pedestrian protection), Safety unlock function, Artificial engine sound(for pedestrian protection), Child seat fastening system (2 in 2nd-row), Fire extinguisher for vehicles, Pedal Misapplication Safety Assist • Smart Safety Technology: Forward Collision-avoidance Assist(vehicles/ pedestrians/two-wheeled vehicles/junction turning/front oncoming), Smart Cruise Control with Stop & Go, Lane Keeping Assist, Lane Following Assist 2, Blind-spot Collision Warning(driving), Blind-spot Collision-avoidance Assist(forward exit), Rear Cross-traffic Collision-avoidance Assist, Safety Exit Assist, Driver Attention Warning, High Beam Assist, Advanced Rear Occupant Alert, Intelligent Speed Limit Assist, Hands-On Detection, Highway Driving Assist, Navigation-based Smart Cruise Control(safety speed zone/curve control), Vibration warning steering wheel • Exterior: Full LED headlamps(projection type), LED turn signal lamps (front and rear), LED Daytime Running Lights, LED positioning lights, LED rear combination lamps, LED third brake lights, 18-inch alloy wheels & tires, Solar glass(windshield), Double-glazed soundproof glass(windshield, and 1st/ 2nd-row doors), Outside mirror(heating, power-folding, power adjustment, | Options (before tax benefit) ▶ Hi-pass(e hi-pass) [200,000] |
| -------------- | ---------------------------------------------------------------------------------------- | ------------------------------------------------------------------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| Exclusive | with 3.5% individual consumption tax applied 79,287,000 | with 3.5% individual consumption tax applied 76,435,000 | and LED turn signal lamps), Auto flush door handles, Black door garnish • Interior: Panoramic curved display, 12.3-inch color LCD cluster, Leather- upholstered steering wheel(with heating, two-tone color, and Interactive Pixel Lights), LED interior lamp (map lamp, personal lamp, sun visor lamp, and luggage lamp), Metallic door scuff plate • Seat: Synthetic leather seats, 1st-row manual seats, Heated 1st-row seats, 2nd-row 60/40-split folding seats(reclining) • Convenience: Proximity key with push-button start, Smart key remote start, Electronic Parking Brake(with automatic vehicle hold), Paddle shift(regenerative control), Dual-zone full automatic air conditioning(with high-performance antibacterial combination filter, auto defog system, fine dust sensor, air cleaning mode, and after-blow function), 2nd-row seat air vent, Auto light control system, USB Type-C Ports(1×27W switchable charging/data port in 1st-row, and 2×100W charging ports in both 1st and 2nd-row), ECM room mirror(frameless), Rain sensor, Power windows with pinch protection(1st/2nd-row), Power outlet (1 in 1st-row), Parking Distance Warning-Forward/Reverse, Rear View Monitor, Wireless phone charger(single), Walk-away lock, Route planner, Hyundai AI Assistant • Infotainment: 12.3-inch navigation(Bluelink, phone projection, Bluetooth hands-free, and In-car Payment), Audio system(6 speakers), Over-The-Air navigation updates | |
| Exclusive | 83,500,000 75,909,091(7,590,909) | 79,275,000 | ▶ Standard equipment of Exclusive plus • Smart Safety Technology: Forward Collision-avoidance Assist(intersection crossing/changing lanes in oncoming traffic/approaching from either side/ evasive steering assist), Highway Driving Assist 2, Navigation-based Smart Cruise Control(access road) • Exterior: Roof rack • Interior: Metallic pedal, Driving mode-dependent ambient mood | ▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [950,000] Parking Assist |
| Special | with 3.5% individual consumption tax applied 82,232,000 87,893,000 79,902,727(7,990,273) | with 3.5% individual consumption tax applied 79,275,000 83,445,000 | lighting(crash pad, 1st/2nd-row door trim) • Seat: Synthetic leather seats(patch applied), Power-adjustable driver's seat(8-way, lumbar support, and Integrated Memory System(driver's seat and outside mirror connected)), Power-adjustable front passengers seat(8-way), Ventilated 1st-row seats, Heated 2nd-row seats • Convenience: Hi-pass(e hi-pass), In-car fingerprint authentication system(personalization, startup, payment, and etc.), Smart power tailgate ▶ Standard equipment of Exclusive Special plus • Smart Safety Technology: Remote Smart Parking Assist 2, Parking Collison- avoidance Assist(front/side/rear) • Exterior: Intelligent Front-Lighting System(IFS), Dynamic welcome/escort lighting(1 type), Sequential turn signals(fron t and rear), Ambient lighting auto flush door handles, Two-tone door garnish, Glossy black rear diffuser • Interior: Recycled PET suede interior materials(headlining/sunvisor), Fabric upholstered crash pad | ▶ [1,150,000] Audio by BANG & OLUFSEN sound system ▶ [250,000] 19-inch alloy wheels & tires ▶ [600,000] Built-in Cam 2 Plus, Augmented reality navigation ▶ [850,000] Indoor/outdoor V2L ▶ [900,000] Vision roof |
| Prestige | with 3.5% individual consumption tax applied 86,559,000 | with 3.5% individual consumption tax applied 83,445,000 | • Seat: BIO-processed natural leather seats(metal patch applied, embossed design punching), Passenger's seat walk-in device, 1st-row relaxation comfort seats(leg rest included), Ventilated 2nd-row seats • Convenience: Parking Distance Warning-Side, Head-Up Display, Digital key 2, Wireless phone charger(dual), Surround View Monitor, Blind-spot View Monitor, LED reverse light guide • Infotainment: Audio by BANG & OLUFSEN sound system(14 speakers, including external amp), Active road noise control, Active Sound Design | ▶ [1,380,000] Digital side mirror ▶ [750,000] Camera package ▶ [250,000] 19-inch alloy wheels & tires |
**Classification Details** **Indoor/outdoor V2L** Indoor V2L, Outdoor V2L(connectorless type) **Parking Assist** Surround View Monitor, Blind-spot View Monitor, Parking Distance Warning-Side, Parking Collison-avoidance Assist-Rear **Audio by BANG & OLUFSEN** Audio by BANG & OLUFSEN sound system(14 speakers, including external amp.), Active road noise control, Active Sound Design **sound system** **Camera package** Digital center mirror(with camera sensor cleaning system), Driver monitoring system THE ALL-NEW NEXO /// ECO-FRIENDLY CAR
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Department of the Treasury **Internal Revenue Service**
# Publication 1244
(Rev. July 1996)
# Employees Daily Record of Tips
# and Report to Employer
**This publication contains:** **Form 4070A, Employees Daily Record of** Tips **Form 4070, Employees Report of Tips to** Employer
For the period
beginning, 19 and
ending, 19
Name and address of employee
**Publication 1244 (Rev. 7-96)** Cat. No. 44472W
**Instructions** You must keep sufficient proof to show the amount of your tip income for the year. A daily record of your tip income is considered sufficient proof. Keep a daily record for each workday showing the amount of cash and credit card tips received directly from customers or other employees. Also keep a record of the amount of tips, if any, you paid to other employees through tip sharing, tip pooling or other arrangements, and the names of employees to whom you paid tips. Show the date that each entry is made. This date should be on or near the date you received the tip income. You may use Form 4070A , Employees Daily Record of Tips, or any other daily record to record your tips. **Reporting Tips to Your Employer.— If you** receive tips that total $20 or more for any month while working for one employer, you must report the tips to your employer. Tips include cash left by customers, tips customers add to credit card charges, and tips you receive from other employees. You must report your tips for any one month by the 10th day of the next month. If the 10th day falls on a Saturday, Sunday, or legal holiday, you may give the report to your employer on the next business day that is not a Saturday, Sunday, or legal holiday. You must report tips that total $20 or more every month regardless of your total wages and tips for the year. You may use Form 4070, Employees Report of Tips to Employer, to report your tips to your employer. See the instructions on the back of Form 4070. You must include all tips, including tips not reported to your employer, as wages on your income tax return. You may use the last page of this publication to total your tips for the year. Your employer must withhold income, social security, and Medicare (or railroad retirement) taxes on tips you report. Your employer usually deducts the withholding due on tips from your regular wages.
*(continued on inside of back cover)*
Form **4070A** Employees Daily Record of Tips (Rev. July 1996) **This is a voluntary form provided for your convenience.** OMB No. 1545-0065 Department of the Treasury **See instructions for records you must keep.** Internal Revenue Service Employees name and address Employers name Month and year
Establishment name (if different)
Date Date **a. Tips received**
**b. Credit card tips c. Tips paid out to d. Names of employees to whom you**
tips of directly from customers received other employees paid tips recd. entry and other employees 1 2 3 4 5 **Subtotals** **For Paperwork Reduction Act Notice, see Instructions on the back of Form 4070. Page 1**
Date Date **a. Tips received**
**b. Credit card tips c. Tips paid out to d. Names of employees to whom you**
tips of directly from customers received other employees paid tips recd. entry and other employees
7 8 9 10 11 12 13 14 15 **Subtotals**
**Page 2**
Date Date **a. Tips received**
**b. Credit card tips c. Tips paid out to d. Names of employees to whom you**
tips of directly from customers received other employees paid tips recd. entry and other employees
17 18 19 20 21 22 23 24 25 **Subtotals**
**Page 3**
Date Date **a. Tips received**
**b. Credit card tips c. Tips paid out to d. Names of employees to whom you**
tips of directly from customers received other employees paid tips recd. entry and other employees
27 28 29 30 31 **Subtotals** **from pages** **1, 2, and 3** **Totals**
**1.** Report total cash tips (col. a) on Form 4070, line 1.
**2.** Report total credit card tips (col. b) on Form 4070, line 2.
**3.** Report total tips paid out (col. c) on Form 4070, line 3. **Page 4**
Form Employees Report (Rev. July 1996)
## of Tips to EmployerOMB No. 1545-0065
Department of the Treasury Internal Revenue Service' **For Paperwork Reduction Act Notice, see back of form.** Employees name and address **Social security number**
Employers name and address (include establishment name, if different) **1** Cash tips received
**2** Credit card tips received
**3** Tips paid out
Month or shorter period in which tips were received **4** Net tips (lines 1 + 2 - 3 ) from, 19, to, 19 Signature Date
**Paperwork Reduction Act Notice.— We ask for the** information on these forms to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103. The time needed to complete Forms 4070 and 4070A will vary depending on individual circumstances. The estimated average times are: Recordkeeping—Form 4070, 7 min.; Form 4070A, 3 hr. and 23 min.; **Learning** **about the law —each form, 2 min.; Preparing Form 4070,** 13 min.; Form 4070A, 55 min.; and Copying and **providing Form 4070, 10 min.; Form 4070A, 14 min.** If you have comments concerning the accuracy of these time estimates or suggestions for making these
forms simpler, we would be happy to hear from you. You can write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA 95743-0001. **Purpose.—Use this form to report tips you receive to** your employer. This includes cash tips, tips you receive from other employees, and credit card tips. You must report tips every month regardless of your total wages and tips for the year. However, you do not have to report tips to your employer for any month you received less than $20 in tips while working for that employer. Report tips by the 10th day of the month following the month that you receive them. If the 10th day is a Saturday, Sunday, or legal holiday, report tips by the next day that is not a Saturday, Sunday, or legal holiday. See Pub. 531, Reporting Tip Income, for more information. You can get additional copies of Pub. 1244, Employees Daily Record of Tips and Report to Employer, which contains both Forms 4070A and 4070, by calling 1-800-TAX-FORM (1-800-829-3676).
**Instructions (continued)**
**Unreported Tips.—If you received tips of $20 or** more for any month while working for one employer but did not report them to your employer, you must figure and pay social security and Medicare taxes on the unreported tips when you file your tax return. If you have unreported tips, you must use Form 1040 and Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to report them. You may not use Form 1040A or 1040EZ. Employees subject to the Railroad Retirement Tax Act cannot use Form 4137 to pay railroad retirement tax on unreported tips. To get railroad retirement credit, you must report tips to your employer. If you do not report tips to your employer as required, you may be charged a penalty of 50% of the social security and Medicare taxes (or railroad retirement tax) due on the unreported tips unless there was reasonable cause for not reporting them. **Additional Information.—Get Pub. 531, Reporting** Tip Income, and Form 4137 for more information on tips. If you are an employee of certain large food or beverage establishments, see Pub. 531 for tip allocation rules. **Recordkeeping.—If you do not keep a daily** record of tips, you must keep other reliable proof of the tip income you received. This proof includes copies of restaurant bills and credit card charges that show amounts customers added as tips. Keep your tip income records for as long as the information on them may be needed in the administration of any Internal Revenue law.
**Instructions (continued)**
Use this space to total your tips for the year
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# HowShould CommercialRealEstate
# BePriced?
*Commercial real estate pricing* **C O M M E R C I A L R E A L E S T A T E** pricingisliketheweather:everyonetalks *needs disciplined and systematic*about it, but few understand it. Most observers base "appropriate" real estate *analysis of the data.* pricing on historical norms. The cap rate—anindicatorofvaluerelativetosta- bilized net operating income (NOI) before capital expenditures, tenant improvement,andleasingcommissions— isthemostcommonlyusedmetricofreal estate pricing. But cap rates have been largelyunresponsivetoalternativeratesof return available to investors, with the **P E T E R L I N N E M A N** exception of BBB bonds, throughout
8 4 Z E L L / L U R I E R E A L E S T A T E C E N T E R
**Table I: Cap rate correlations**
**Cap Rate Correlation With:*** **BBB Corp** **10-Year Bond Yield S&P Dividend** **Treasury (10-15 yr) Yield** Multifamily 0.187 0.771 0.068 Industrial-0.221 0.748-0.307 CBD Office-0.449 0.694-0.458 Retail-0.181 0.649-02.58
* Based on 25 years of data for the 10-yrT & S&P DivYld; and 14 years for BBB.
**Figure 1:** NCREIF cap rates vs. 10-yearTreasury
12 10 8 Percent 6 4 2 1982 1986 1990 1994 1998 2002 2006
Apartment Retail ndustrial 10-yr reasury CBD Office
most of the past twenty-five years (Table presented in Figure 2 with an eighteen-
I). Such a relationship defies investment monthlag.Thisdataprovidesanoverview theory,asrealestatepricingshouldchange ofthepricingofinstitutionalqualityreal as property risks and the returns of alter-estate.Figure2reflectsthesecapratesnet nativeinvestmentschange. of the ten-year Treasury yield. Since cap Figure1displaysNCREIFcapratesby rate spreads are highly correlated across property type compared to the ten-year propertytypes(TableII),wecanspeakof Treasury yield. Because the National "cap rates" without reference to property Council of Real Estate Investment type with little loss of insight. Cap rate Fiduciaries (NCREIF) cap rate data is spreadswerenegativeintheearlytomid- seriouslyflawedduetoappraisallags,itis 1980s, when purchasing real estate was
R E V I E W 8 5
**Figure 2:** Capratespreadsover10-yearTreasury
**Basis Points -200** -400
-600
-800
| 1982 | 1986 Apartment | Industrial | 1994 | 1998 Office-CBD | 2002 | 2006 Retail |
| --------------------------------------------- | -------------- | ----------- | --------------------------------------------- | --------------- | ---------- | ----------- |
| Table II: Correlationsofspreadsbypropertytype | | Multifamily | Correlation of Cap Rate Spreads Over Treasury | Industrial | CBD Office | |
| Industrial | | 0.937 | | | | |
| CBDOffice | | 0.924 | | | | |
| Retail | | 0.922 | | 0.969 | 0.964 | |
1982 1986 1990 1994 1998 2002 2006
more about investing in tax losses than real estate cash streams. When tax laws dramatically changed in 1986, cap rate spreads rose, though they generally remained negative due to the availability of excess leverage through 1990 and pro- jections of strong cash flow growth, in spite of weak fundamentals. Throughout the first two-thirds of the 1990s, spreads substantially widened as capital abandoned real estate. Spreads fur- ther widened in the latter part of the 1990s, as investors scorned cash flow dur- ing the tech bubble and treasury rates drifted downward. As the tech bubble
8 6 Z E L L / L U R I E R E A L E S T A T E C E N T E R
burst, cap rates spreads steadily com- pressed, recently falling to approximately zero. And if NOI cap rate spreads are roughly zero, cash flow cap rate spreads (after reserves for tenant improvements, leasing commissions, and capital expendi- tures) are well below zero. This compression of cap rates and cap rate spreads over the past five years has generated enormous wealth for real estate owners. In fact, the combination of cheap debt and cap rate compression covered a multitude of property underwriting errors made during the past five years, as neither cap rate compression nor narrow-
ingdebtspreadswerepartoforiginalpro formamodels.Thiscapratespreadcom- pressionoffsetweakcashflowsinapost- recessionary economy from 2002 to 2005, while continued compression, combined with improved cash flows, pushed property values skyward in 2006 throughmid-2007. Cap rate compression reduced the importance of the ability to add value. After all, if all you had to do to make moneywastoleveragetothehiltwhilecap ratesfell,whytakeontheextraworkand riskofattemptingtoaddvalue?Stateddif- ferently: Why print money if it is laying everywhereonthestreets? In Tables III and IV, we demonstrate thepowerofcapratecompressionviavery simple pro forma cash flow analyses that assume Year 1 NOI of $100; a going-in cap rate of 9 percent; an LTV of 70 per- cent; and an interest rate of 7 percent. Withineachfigure,wedisplaytwoscenar- ios, which vary based on NOI growth assumptions.ScenarioIassumesthatNOI growsby3percentperyear,whileScenario IIassumesavalue-addNOIgrowthof20 percentbetweenyearstwoandthree. The only other difference between TablesIIIandIVisinresidualcaprates, which are assumed to be 6 percent and 9 percent, respectively. Based on these assumptions, we calculate the equity IRRs. It is clear that cap rate compres- sion is a significant factor in driving
returns. That is, cap rate compression from 9 percent to 6 percent increased IRR on leveraged stabilized properties by 250 percent, to a staggering 57 per- cent. Who needs to take on value add riskatthisreturnforstabilizedassets? Intheearly1980s,moneywasmadein real estate by mastering the creation and syndication of tax gimmicks. In the late 1980s, one made money by mastering bank and S&L connections to over-lever- age.Intheearly1990s,onemademoneyin realestatebyhavingaccesstoequity—the morethebetter.Duringthelate1990s,one made money from real estate by realizing large spreads between cap rates and debt costs.And,overthepastfiveyears,theway to make money in real estate was to own realestateonahighlyleveragedbasisascap ratesplunged. Theclassicassetpricingmodelisthe capital asset pricing model (CAPM). CAPM is a simple, yet elegant, model that relates asset pricing to the risk-free rate(F),theabilityofanassettoreduce portfolio variance (B), and the expected rate of return on the market bundle of investableassets(M).CAPMisfarfrom perfect,butprovidesacrudebenchmark for asset pricing, around which discrep- ancies and novelties arise. Specifically, CAPM states that an assets price is set suchthattheexpectedreturnforanasset
(R)is R=F+ β(M-F).
R E V I E W 8 7
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(e) [Reserved]. For further guidance, see §1.1563-3T(e)(1). Par. 50. Section 1.1563-3T is added to read as follows:
§1.1563-3T Rules for determining stock ownership (temporary).
(a) through (d)(2)(iii) [Reserved]. For further guidance, see §1.1563-3(a)
through (d)(2)(iii). (iv) Statement. If the application of paragraph (d)(2)(ii) or (iii) of §1.1563-3 does not result in a corporation being treated as a component member of only one controlled group of corporations on a December 31, then such corporation will be treated as a component member of only one such group on such date. Such corporation may elect the group in which it is to be included by including on or with its income tax return a statement entitled, “STATEMENT TO ELECT CONTROLLED GROUP PURSUANT TO §1.1563-3T(d)(2)(iv).” The statement must include--
(A) A description of each of the controlled groups in which the corporation
could be included. The description must include the name and employer identification number of each component member of each such group and the stock ownership of the component members of each such group; and
(B) The following representation: [INSERT NAME AND EMPLOYER
IDENTIFICATION NUMBER OF CORPORATION] ELECTS TO BE TREATED AS A COMPONENT MEMBER OF THE [INSERT DESIGNATION OF GROUP].
(v) Election-- (A) Election filed. An election filed under paragraph (d)(2)(iv) of
this section is irrevocable and effective until paragraph (d)(2)(ii) or (iii) of §1.1563-3 applies or until a change in the stock ownership of the corporation results in
termination of membership in the controlled group in which such corporation has been included.
(B) Election not filed. In the event no election is filed in accordance with the
provisions of paragraph (d)(2)(iv) of this section, then the Internal Revenue Service will determine the group in which such corporation is to be included. Such determination will be binding for all subsequent years unless the corporation files a valid election with respect to any such subsequent year or until a change in the stock ownership of the corporation results in termination of membership in the controlled group in which such corporation has been included.
(d)(3) [Reserved]. For further guidance, see §1.1563-3(d)(3).
(e) Effective date-- (1) Applicability date. This section applies to any original
Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30,
2006.
(2) Expiration date. The applicability of this section will expire on May 26,
2009. Par. 51. Section 1.6012-2 is amended by revising paragraph (c) and adding paragraph (k) to read as follows: §1.6012-2 Corporations required to make returns of income.
* * * * *
(c) [Reserved]. For further guidance, see §1.6012-2T(c).
* * * * *
(k) [Reserved]. For further guidance, see §1.6012-2T(k)(1).
Par. 52. Section 1.6012-2T is added to read as follows: §1.6012-2T Corporations required to make returns of income (temporary).
(a) through (b) [Reserved]. For further guidance, see §1.6012-2(a) through
(b).
(c) Insurance companies-- (1) Domestic life insurance companies-- (i) In
general. A life insurance company subject to tax under section 801 shall make a return on Form 1120L. Except as provided in paragraph (c)(4) of this section, such company shall file with its return--
(A) A copy of its annual statement which shows the reserves used by the
company in computing the taxable income reported on its return; and
(B) A copy of Schedule A (real estate) and of Schedule D (bonds and stocks),
or any successor thereto, of such annual statement. (ii) Mutual savings banks. Mutual savings banks conducting life insurance business and meeting the requirements of section 594 are subject to partial tax computed on Form 1120 and partial tax computed on Form 1120L. The Form 1120L is attached as a schedule to Form 1120, together with the annual statement and schedules required to be filed with Form 1120L.
(2) Domestic nonlife insurance companies. Every domestic insurance
company other than a life insurance company shall make a return on Form 1120PC. This includes organizations described in section 501(m)(1) that provide commercial- type insurance and organizations described in section 833. Except as provided in paragraph (c)(4) of this section, such company shall file with its return a copy of its
annual statement (or a pro forma annual statement), including the underwriting and investment exhibit for the year covered by such return.
(3) Foreign insurance companies. The provisions of paragraphs (c)(1) and
(c)(2) of this section concerning the returns and statements of insurance companies subject to tax under section 801 or section 831 also apply to foreign insurance companies subject to tax under those sections, except that the copy of the annual statement required to be submitted with the return shall, in the case of a foreign insurance company that is not required to file an annual statement, be a copy of the pro forma annual statement relating to the United States business of such company.
(4) Exception for insurance companies filing their Federal income tax returns
electronically. If an insurance company described in paragraph (c)(1), (c)(2), or
(c)(3) of this section files its Federal income tax return electronically, it should not include on or with such return its annual statement (or pro forma annual statement), or any portion thereof. Such statement must be available at all times for inspection by authorized Internal Revenue Service officers or employees and retained for so long as such statements may be material in the administration of any internal revenue law. See §1.6001-1(e).
(5) Definition. For purposes of this section, the term annual statement means
the annual statement, the form of which is approved by the National Association of Insurance Commissioners (NAIC), which is filed by an insurance company for the year with the insurance departments of States, Territories, and the District of
Columbia. The term annual statement also includes a pro forma annual statement if the insurance company is not required to file the NAIC annual statement.
(d) through (j) [Reserved]. For further guidance, see §1.6012-2(d) through (j).
(k) Effective date-- (1) Applicability date. This section applies to any original
Federal income tax return (including any amended return filed on or before the due date (including extensions) of such original return) timely filed on or after May 30,
2006.
(2) Expiration date. The applicability of this section will expire on May 26,
2009. Par. 53. For each entry in the “Location” column of the following table, remove the language in the “Remove” column and add the language in the “Add” column in its place: Location Remove Add The last sentence of the The following rules shall The rules described in introductory text to be applicable in paragraph (a) of §1.302- §1.302-4 determining whether the 4T and in paragraphs (b)
specific requirements of through (g) of this section section 302(c)(2) are apply in determining met: whether the specific requirements of section 302(c)(2) are met. §1.338(h)(10)-1(f) §1.331-1(d), and §1.332-§1.331-1T(d) and §1.332- 6 6T
| The last sentence of | paragraph (a)(2)(ii) of this | paragraph (a) of §1.382- |
| ----------------------- | ---------------------------- | ------------------------- |
| §1.382-2T(h)(4)(vi)(B) | section | 11T |
| The first sentence of | §1.382-2T(a)(2)(ii) | §1.382-11T(a) |
§1.382-6(b)(2)(i) The second sentence of paragraph (c) of this paragraphs (c)(1), (c)(3), §1.382-8(a) section (c)(4) and (c)(5) of this section and paragraph
(c)(2) of §1.382-8T
The third sentence of §1.382-8(a)
§1.382-8(c)(3) The first sentence of §1.382-8(c)(4)
§1.382-8(c)(5)
The fifth sentence of §1.382-8(f)
§1.382-8(g), Example
(1)(b)(2) The second sentence of §1.382-8(g), Example
(1)(c)
paragraph (c) of this section
paragraph (c)(2) of this section paragraphs (c)(1), (2), and (3) of this section
this paragraph (c)
paragraphs (c)(1), (c)(3),
(c)(4) and (c)(5) of this section and paragraph
(c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraphs (c)(1) and
(c)(3) of this section and paragraph (c)(2) of §1.382-8T paragraphs (c)(1), (c)(3),
(c)(4), and (c)(5) of this section, and paragraph
(c)(2) of §1.382-8T paragraphs (c)(1), (c)(3),
(c)(4), and (c)(5) of this section, and paragraph
(c)(2) of §1.382-8T paragraphs (c)(1), (c)(3),
(c)(4), and (c)(5) of this section, and paragraph
(c)(2) of §1.382-8T paragraphs (c)(1), (c)(3),
(c)(4), and (c)(5) of this section, and paragraph
(c)(2) of §1.382-8T
| §1.382-8(g), Example | paragraph (c)(2) of this | paragraph (c)(2) of |
| --------------------- | ------------------------ | ------------------- |
| The first sentence of | paragraph (c)(2) of this | paragraph (c)(2) of |
| §1.382-8(g), Example | section | §1.382-8T |
(2)(c) section §1.382-8T
(2)(e)
| §1.382-8(g), Example | paragraph (c)(2) of this | paragraph (c)(2) of |
| --------------------- | ------------------------- | ------------------------ |
| §1.382-8(g), Example | paragraphs (c)(1) and (2) | paragraph (c)(1) of this |
(3)(b) section §1.382-8T
(3)(c)(1)(B) of this section section and paragraph
The second sentence of §1.382-8(g), Example
(4)(c) The second sentence of §1.382-8(g), Example
(5)(c)
paragraph (c) of this section
paragraph (c) of this section
paragraph (c) of this section
paragraph (c)(2) of this section paragraph (c)(2) of this section
(c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T paragraph (c)(2) of §1.382-8T
| The first sentence of | paragraph (b)(4)(iv) of | paragraph (b)(4)(iv) of |
| ----------------------- | ----------------------- | ----------------------- |
| §1.1502-32(b)(4)(v)(A) | this section | §1.1502-32T |
| The first sentence of | paragraph (b)(4)(iv) of | paragraph (b)(4)(iv) of |
| §1.1502-32(b)(4)(v)(B) | this section | §1.1502-32T |
§1.1502-35(c)(4)(ii)(B) §1.1502-76(b)(2)(ii)(D) §1.1502-76(b)(2)(ii)(A)(2) paragraph (b)(2)(ii)(D) of this section §1.1502-92(e)(1) §1.382-2T(a)(2)(ii) The first sentence of §1.382-2T(a)(2)(ii) §1.1502-92(e)(2) The first sentence of §1.382-2T(a)(2)(ii) §1.1502-94(d) The second sentence of §1.382-2T(a)(2)(ii) §1.1502-94(d)
| The last sentence of | paragraph (f) of this | paragraph (f) of §1.1502- |
| --------------------- | ------------------------ | -------------------------- |
| §1.1502-95(b)(3) | section | 95T |
| The last sentence of | subdivision (ii) of this | paragraph (c)(2)(i) of |
| §1.1563-1(c)(2)(iv), | subparagraph | §1.1563-1T |
Example (1) The last sentence of §1.1563-1(c)(2)(iv), Example (1) The third sentence of §1.1563-1(c)(2)(iv), Example (2) The third sentence of §1.1563-1(c)(2)(iv), Example (2)
The last sentence of §1.1563-1(c)(2)(iv), Example (2) The second sentence of §1.1563-3(d)(2)(i)
the district director with audit jurisdiction of Ns return subdivision (iii) of this subparagraph the district director with audit jurisdiction of the return of the corporation whose taxable year ends on the earliest date district director
subdivisions (ii), (iii), and (iv) of this subparagraph
§1.1502-76T(b)(2)(ii)(D) paragraph (b)(2)(ii)(D) of §1.1502-76T §1.382-11T(a) §1.382-11T(a) §1.382-11T(a) §1.382-11T(a)
| The first sentence of | §1.332-6(b), 1.368-3(a), | §1.332-6T(a), §1.368- |
| --------------------- | ------------------------- | ----------------------- |
| §1.6043-2(a) | or 1.1081-11 | 3T(a), or §1.1081-11T |
| The first sentence of | §1.6012-2 | paragraphs (a), (b) and |
§301.6011-5T(a) (twice)
the Internal Revenue Service paragraph (c)(2)(ii) of §1.1563-1T the Internal Revenue Service
Internal Revenue Service
paragraphs (d)(2)(ii) and (iii) of this section, and paragraph (d)(2)(iv) of §1.1563-3T
(d) through (j) of §1.6012- 2, and paragraph (c) of §1.6012-2T
PART 602--OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT Par. 54. The authority citation for part 602 continues to read as follows: Authority: 26 U.S.C. 7805. Par. 55. In §602.101, paragraph (b) is amended to read as follows:
1. The following entries to the table are removed:
§602.101 OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where Current OMB identified or described control No.
* * * * *
1.332-6…………………………………………………………………. 1545-2019
1.382-11……………………………………………………………….. 1545-2019
1.351-3…………………………………………………………………. 1545-2019
1.355-5…………………………………………………………………. 1545-2019
1.368-3…………………………………………………………………. 1545-2019
1.1081-11………………………………………………………………. 1545-2019
* * * * * **______________________________________________________________**
2. The following entries are added in numerical order to the table:
§602.101 OMB Control numbers.
* * * * *
(b) * * *
CFR part or section where Current OMB identified or described control No.
* * * * *
1.302-2T………………………………………………………………… 1545-2019
1.302-4T………………………………………………………………… 1545-2019
1.331-1T………………………………………………………………… 1545-2019
1.332-6T………………………………………………………………... 1545-2019
1.338-10T………………………………………………………………. 1545-2019
1.351-3T………………………………………………………………… 1545-2019
1.355-5T………………………………………………………………… 1545-2019
1.368-3T………………………………………………………………… 1545-2019
1.381(b)-1T…………………………………………………………….. 1545-2019
1.382-8T………………………………………………………………… 1545-2019
1.382-11T………………………………………………………………. 1545-2019
1.1081-11T……………………………………………………………… 1545-2019
1.1221-2T……………………………………………………………….. 1545-2019
1.1502-13T……………………………………………………………… 1545-2019
1.1502-31T……………………………………………………………… 1545-2019
1.1502-32T……………………………………………………………… 1545-2019
1.1502-33T……………………………………………………………… 1545-2019
1.1502-35T……………………………………………………………… 1545-2019
1.1502-76T……………………………………………………………… 1545-2019
1.1502-95T……………………………………………………………… 1545-2019
1.1563-1T……………………………………………………………….. 1545-2019
1.1563-3T……………………………………………………………….. 1545-2019
1.6012-2T……………………………………………………………….. 1545-2019
* * * * * Mark E. Matthews
Deputy Commissioner for Services and Enforcement.
Approved: May 19, 2006 Eric Solomon Acting Deputy Assistant Secretary of the Treasury (Tax Policy).
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## l T-12 SI
DuPont Fluorochemicals
#### Thermodynamic Properties
**of**
®
# Freon 12
**(R-12)**
**®** **Thermodynamic Properties of Freon 12 Refrigerant** **(R-12)** **SI Units**
Tables of the thermodynamic **Units** properties of R-12 have been developed and are presented here. P = Pressure in kPa. Absolute This information is based on values calculated using the NIST REFPROP T = Temperature in Celcius Database (McLinden, M.O., Klein,
S.A., Lemmon, E.W., and Peskin, Vf = Fluid (liquid) specific volume
A.P., NIST Standard Reference in cubic meters per kilogram Database 23, NIST thermodynamic and transport properties of Vg = Vapour (gas) specific volume refrigerants and refrigerant in cubic meters per kilogram mixtures REFPROP version 6.01, Standard Reference Data Program, df and dg = Fluid and Vapour National Institute of Standards and (respectively) densities in Technology, 1998). kilograms per cubic meter
H = Enthalpy (kJ/kg)
S = Entropy (kJ/kg.K)
**Physical Properties**
Chemical Formula CCl2F2
Molecular mass 120.91
Boiling Point-29.75°C At one atmosphere
Critical Temperature 111.97°C
Critical Pressure 4136 kPa
3 Critical Density 565.0 kg/m
Critical Volume 0.0018 m /kg
l
**TABLE 1**
**Freon** **®** **12 Saturation Properties-Temperature Table**
| Temp | Pressure | Volume | | Density | | | Enthalpy | | Entropy | | Temp |
| ---- | -------- | ----------- | ------------- | ---------------- | -------- | -------- | ---------------- | -------- | ------------------ | -------- | ---- |
| °C | [kPa] | [m Liquid v | /kg] Vapour v | [kg/m3] Liquid d | Vapour d | Liquid H | [kJ/kg] Latent H | Vapour H | [kJ/K-kg] Liquid S | Vapour S | °C |
| -100 | 1.2 | 0.0006 | 10.0000 | 1679.0 | 0.100 | 113.3 | 192.8 | 306.1 | 0.6077 | 1.7210 | -100 |
| -99 | 1.3 | 0.0006 | 9.1670 | 1677.0 | 0.109 | 114.1 | 192.4 | 306.5 | 0.6124 | 1.7170 | -99 |
| -98 | 1.4 | 0.0006 | 8.4100 | 1674.0 | 0.119 | 115.0 | 192.0 | 307.0 | 0.6171 | 1.7130 | -98 |
| -97 | 1.6 | 0.0006 | 7.7250 | 1671.0 | 0.129 | 115.8 | 191.6 | 307.4 | 0.6218 | 1.7100 | -97 |
| -96 | 1.7 | 0.0006 | 7.1040 | 1669.0 | 0.141 | 116.6 | 191.3 | 307.9 | 0.6264 | 1.7060 | -96 |
| -95 | 1.9 | 0.0006 | 6.5400 | 1666.0 | 0.153 | 117.4 | 190.9 | 308.3 | 0.6310 | 1.7030 | -95 |
| -94 | 2.0 | 0.0006 | 6.0270 | 1663.0 | 0.166 | 118.2 | 190.6 | 308.8 | 0.6356 | 1.6990 | -94 |
| -93 | 2.2 | 0.0006 | 5.5610 | 1661.0 | 0.180 | 119.1 | 190.1 | 309.2 | 0.6402 | 1.6960 | -93 |
| -92 | 2.4 | 0.0006 | 5.1360 | 1658.0 | 0.195 | 119.9 | 189.8 | 309.7 | 0.6448 | 1.6920 | -92 |
| -91 | 2.6 | 0.0006 | 4.7480 | 1655.0 | 0.211 | 120.7 | 189.4 | 310.1 | 0.6493 | 1.6890 | -91 |
| -90 | 2.9 | 0.0006 | 4.3950 | 1653.0 | 0.228 | 121.5 | 189.1 | 310.6 | 0.6538 | 1.6860 | -90 |
| -89 | 3.1 | 0.0006 | 4.0720 | 1650.0 | 0.246 | 122.4 | 188.6 | 311.0 | 0.6583 | 1.6830 | -89 |
| -88 | 3.4 | 0.0006 | 3.7760 | 1648.0 | 0.265 | 123.2 | 188.3 | 311.5 | 0.6628 | 1.6800 | -88 |
| -87 | 3.6 | 0.0006 | 3.5050 | 1645.0 | 0.285 | 124.0 | 188.0 | 312.0 | 0.6672 | 1.6770 | -87 |
| -86 | 3.9 | 0.0006 | 3.2570 | 1642.0 | 0.307 | 124.8 | 187.6 | 312.4 | 0.6716 | 1.6740 | -86 |
| -85 | 4.3 | 0.0006 | 3.0290 | 1640.0 | 0.330 | 125.7 | 187.2 | 312.9 | 0.6761 | 1.6710 | -85 |
| -84 | 4.6 | 0.0006 | 2.8190 | 1637.0 | 0.355 | 126.5 | 186.8 | 313.3 | 0.6804 | 1.6680 | -84 |
| -83 | 5.0 | 0.0006 | 2.6270 | 1634.0 | 0.381 | 127.3 | 186.5 | 313.8 | 0.6848 | 1.6660 | -83 |
| -82 | 5.3 | 0.0006 | 2.4490 | 1632.0 | 0.408 | 128.1 | 186.2 | 314.3 | 0.6892 | 1.6630 | -82 |
| -81 | 5.8 | 0.0006 | 2.2860 | 1629.0 | 0.437 | 129.0 | 185.7 | 314.7 | 0.6935 | 1.6600 | -81 |
| -80 | 6.2 | 0.0006 | 2.1360 | 1626.0 | 0.468 | 129.8 | 185.4 | 315.2 | 0.6978 | 1.6580 | -80 |
| -79 | 6.7 | 0.0006 | 1.9970 | 1624.0 | 0.501 | 130.6 | 185.1 | 315.7 | 0.7021 | 1.6550 | -79 |
| -78 | 7.1 | 0.0006 | 1.8680 | 1621.0 | 0.535 | 131.5 | 184.6 | 316.1 | 0.7064 | 1.6530 | -78 |
| -77 | 7.7 | 0.0006 | 1.7490 | 1618.0 | 0.572 | 132.3 | 184.3 | 316.6 | 0.7106 | 1.6500 | -77 |
| -76 | 8.2 | 0.0006 | 1.6390 | 1616.0 | 0.610 | 133.1 | 184.0 | 317.1 | 0.7149 | 1.6480 | -76 |
| -75 | 8.8 | 0.0006 | 1.5380 | 1613.0 | 0.650 | 134.0 | 183.5 | 317.5 | 0.7191 | 1.6450 | -75 |
| -74 | 9.4 | 0.0006 | 1.4430 | 1610.0 | 0.693 | 134.8 | 183.2 | 318.0 | 0.7233 | 1.6430 | -74 |
| -73 | 10.1 | 0.0006 | 1.3560 | 1608.0 | 0.738 | 135.6 | 182.9 | 318.5 | 0.7275 | 1.6410 | -73 |
| -72 | 10.8 | 0.0006 | 1.2740 | 1605.0 | 0.785 | 136.5 | 182.4 | 318.9 | 0.7317 | 1.6390 | -72 |
| -71 | 11.5 | 0.0006 | 1.1990 | 1602.0 | 0.834 | 137.3 | 182.1 | 319.4 | 0.7358 | 1.6370 | -71 |
| -70 | 12.3 | 0.0006 | 1.1290 | 1600.0 | 0.886 | 138.2 | 181.7 | 319.9 | 0.7400 | 1.6340 | -70 |
| -69 | 13.1 | 0.0006 | 1.0630 | 1597.0 | 0.941 | 139.0 | 181.3 | 320.3 | 0.7441 | 1.6320 | -69 |
| -68 | 14.0 | 0.0006 | 1.0020 | 1594.0 | 0.998 | 139.8 | 181.0 | 320.8 | 0.7482 | 1.6300 | -68 |
| -67 | 14.9 | 0.0006 | 0.9455 | 1591.0 | 1.058 | 140.7 | 180.6 | 321.3 | 0.7523 | 1.6280 | -67 |
| -66 | 15.8 | 0.0006 | 0.8925 | 1589.0 | 1.120 | 141.5 | 180.3 | 321.8 | 0.7564 | 1.6260 | -66 |
| -65 | 16.8 | 0.0006 | 0.8430 | 1586.0 | 1.186 | 142.4 | 179.8 | 322.2 | 0.7604 | 1.6250 | -65 |
| -64 | 17.9 | 0.0006 | 0.7968 | 1583.0 | 1.255 | 143.2 | 179.5 | 322.7 | 0.7645 | 1.6230 | -64 |
| -63 | 19.0 | 0.0006 | 0.7536 | 1581.0 | 1.327 | 144.1 | 179.1 | 323.2 | 0.7685 | 1.6210 | -63 |
| -62 | 20.1 | 0.0006 | 0.7132 | 1578.0 | 1.402 | 144.9 | 178.8 | 323.7 | 0.7726 | 1.6190 | -62 |
| -61 | 21.3 | 0.0006 | 0.6754 | 1575.0 | 1.481 | 145.8 | 178.3 | 324.1 | 0.7766 | 1.6170 | -61 |
| -60 | 22.6 | 0.0006 | 0.6399 | 1572.0 | 1.563 | 146.6 | 178.0 | 324.6 | 0.7806 | 1.6160 | -60 |
| -59 | 24.0 | 0.0006 | 0.6067 | 1570.0 | 1.648 | 147.5 | 177.6 | 325.1 | 0.7845 | 1.6140 | -59 |
| -58 | 25.4 | 0.0006 | 0.5755 | 1567.0 | 1.738 | 148.3 | 177.3 | 325.6 | 0.7885 | 1.6120 | -58 |
| -57 | 26.8 | 0.0006 | 0.5463 | 1564.0 | 1.831 | 149.2 | 176.8 | 326.0 | 0.7924 | 1.6110 | -57 |
| -56 | 28.4 | 0.0006 | 0.5188 | 1561.0 | 1.928 | 150.0 | 176.5 | 326.5 | 0.7964 | 1.6090 | -56 |
| -55 | 30.0 | 0.0006 | 0.4930 | 1559.0 | 2.029 | 150.9 | 176.1 | 327.0 | 0.8003 | 1.6080 | -55 |
| -54 | 31.6 | 0.0006 | 0.4687 | 1556.0 | 2.134 | 151.7 | 175.8 | 327.5 | 0.8042 | 1.6060 | -54 |
| -53 | 33.4 | 0.0006 | 0.4458 | 1553.0 | 2.243 | 152.6 | 175.4 | 328.0 | 0.8081 | 1.6050 | -53 |
| -52 | 35.2 | 0.0007 | 0.4243 | 1550.0 | 2.357 | 153.5 | 174.9 | 328.4 | 0.8120 | 1.6030 | -52 |
| -51 | 37.1 | 0.0007 | 0.4040 | 1548.0 | 2.475 | 154.3 | 174.6 | 328.9 | 0.8159 | 1.6020 | -51 |
| -50 | 39.1 | 0.0007 | 0.3849 | 1545.0 | 2.598 | 155.2 | 174.2 | 329.4 | 0.8197 | 1.6000 | -50 |
| -49 | 41.2 | 0.0007 | 0.3669 | 1542.0 | 2.725 | 156.0 | 173.9 | 329.9 | 0.8236 | 1.5990 | -49 |
| -48 | 43.4 | 0.0007 | 0.3499 | 1539.0 | 2.858 | 156.9 | 173.4 | 330.3 | 0.8274 | 1.5980 | -48 |
| -47 | 45.6 | 0.0007 | 0.3339 | 1536.0 | 2.995 | 157.8 | 173.0 | 330.8 | 0.8313 | 1.5960 | -47 |
**3**
**f g f g f** fg **g f g**