|
RFC 956 (rfc956) - Algorithms for synchronizing network clocks (5719 words) |
 | RFC 956 September 1985 Algorithms for Synchronizing Network Clocks As apparent from the data summarized in Appendix A, host clocks in a real network commonly indicate various degrees of dispersion with respect to each other and to a standard-time reference such as a radio clock. |
 | RFC 956 September 1985 Algorithms for Synchronizing Network Clocks The raw statistics computed from the weighted data indicate a mean of -261 sec, together with a maximum of 3729 sec and a minimum of -38486 sec. |
 | Setting a local clock on the basis of these RFC 956 September 1985 Algorithms for Synchronizing Network Clocks statistics alone would be ridiculous; however, as described in the main body of this note, use of the clustering algorithm improves the estimate to within 8 msec of the correct value. |
| Tax Executive, The: Comments on Rev. Rul. 89-73: use of short-term loans under Section 956, December 1, 1989 (1170 words) |
 | Not only is this ruling contrary to the language of section 956 of the Internal Revenue Code, but it undermines the prospective effect of the temporary regulations issued last year under section 956. |
 | Cast aside in the process is the language of the statute which expressly requires the debt to be outstanding "at the close of the taxable year.c The IRS thereby effectively disregards other statements in the legislative history which evince Congress's intent to provide an exception from taxation for normal commercial practices. |
 | Under section 956, the inquiry properly focuses on whether a particular loan is outstanding at year-end and thus must be included in the CFC's year-end investment in U.S. property. |