fix(underline): rescue snug-owned underlines from the table-ruling filters
Documents that underline many full-width lines (dense CJK business docs, legal redlines, 10-K section links) produce span-similar rules at 3+ y-levels — exactly what the repeated-ruling filter treats as table rulings, so every semantic underline on such pages was discarded. Three changes fix detection without re-marking real tables: 1. Snug-owner rescue: a rule survives the repeated-ruling filter when the union of touching text runs on its baseline row owns it (rule contained within the union's span +0.75em, runs cover >=60% of the rule, no column-sized gaps between runs). Table row separators fail ownership: they overshoot their cells' text or match gapped items. Same-row segmented rules (column-header separators) always stay discarded, and a rule enclosed by a drawn cell-sized box (rect-grid tables) is never rescued. 2. Vertical window widened 0.35em -> 0.72em below the baseline: CJK layouts draw underlines under the full em box, measured at ~0.67em. 3. Prose-table guard in the positions-path suppressor: a detected 'table' whose cells hold flowing prose (>=30% of cells over 100 chars) is a detection artifact of boxed callouts + stacked rules, not a real table — suppressing there erased every underline on the page. Also fixes cluster_x_positions fabricating phantom table columns from style-split continuation runs (touching items, gap <2pt, now feed one column start) — the fix that keeps rect-grid table shapes stable while underlined links inside cells are correctly marked. Snapshot updates are underline gains on regulation/form fixtures and one empty spacer-column change in a subscripted header. Corpus (508-doc public bench sweep): text output byte-identical on all docs; underlined items +224/-0; strikeout now fires on redline docs. Item-level GT coverage: is_underline 86->151/405, is_strikeout 0->10/44. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01L3U6BKYCS73DVA83odAfYB
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@@ -72,10 +72,11 @@ Month or shorter period in which tips were received **4** Net tips (lines **1 +
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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**, Employee’s 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).
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**Instructions** *(continued)*
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<u>Instructions (continued)</u>
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**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.
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### Instructions (continued)
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Use this space to total your tips for the year
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@@ -1,17 +1,8 @@
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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:
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<u>§1.1563-3T Rules for determining stock ownership (temporary)</u>.
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(a) through (d)(2)(iii) [Reserved]. For further guidance, see §1.1563-3(a)
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through (d)(2)(iii). (iv) <u>Statement</u>. 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--
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(A) A description of each of the controlled groups in which the corporation
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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
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(B) The following representation: [INSERT NAME AND EMPLOYER
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IDENTIFICATION NUMBER OF CORPORATION] ELECTS TO BE TREATED AS A COMPONENT MEMBER OF THE [INSERT DESIGNATION OF GROUP].
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(v) <u>Election</u>-- (A) <u>Election filed</u>. An election filed under paragraph (d)(2)(iv) of
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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
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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)|
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||through (d)(2)(iii).|||
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||(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].|
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||(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|
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|termination of membership in the controlled group in which such corporation has||
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@@ -29,7 +20,7 @@ this section is irrevocable and effective until paragraph (d)(2)(ii) or (iii) of
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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,
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2006.
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(2) Expiration date. The applicability of this section will expire on May 26,
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(2) <u>Expiration date</u>. The applicability of this section will expire on May 26,
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2009. Par. 51. Section 1.6012-2 is amended by revising paragraph (c) and adding paragraph (k) to read as follows: <u>§1.6012-2 Corporations required to make returns of income</u>.
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* * * * *
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(c) [Reserved]. For further guidance, see §1.6012-2T(c).
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@@ -43,9 +43,9 @@ l
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**Freon** **®** **12 Saturation Properties-Temperature Table**
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|Temp|Pressure||Volume|||Density||Enthalpy|||Entropy|Temp|
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|---|---|---|---|---|---|---|---|---|---|---|---|---|
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|°C|[kPa]|[m³ Liquid v f|/kg]|Vapour v g|Liquid d f|[kg/m³] Vapour d g|Liquid H f|[kJ/kg] Latent H fg|Vapour H g|Liquid S f|[kJ/K-kg] Vapour S g|°C|
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|Temp|Pressure||Volume||Density||Enthalpy|||Entropy|Temp|
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|---|---|---|---|---|---|---|---|---|---|---|---|
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|°C|[kPa]|[m³ Liquid v f|/kg] Vapour v g|[kg/m³ Liquid d f|] Vapour d g|Liquid H f|[kJ/kg] Latent H fg|Vapour H g|Liquid S f|[kJ/K-kg] Vapour S g|°C|
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|-100|1.2|0.0006|10.0000|1679.0|0.100|113.3|192.8|306.1|0.6077|1.7210|-100|
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