Home Loan

Bank of America | Home | Personal Locations • Contact Us • Help • Sign In Search Online Banking Sign In View demo | Learn more | Enroll Enter Online ID Save this online ID Enter Passcode: Account in: the following geographical location Canada ---------- Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist. of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Forgot or need help with your ID? Reset passcode " width="190" height="28" border="0" / Sign In to Other Services Service My Mortgage Online Investing Future Scholar Military Bank Online Account Shortcuts Open an Account Checking Accounts Savings Accounts CDs Credit Cards Mortgages Home Equity Account Services Reorder Checks Set up direct deposit Request a Check Card Link accounts Change Address Change Phone Number ATMs & Banking Centers Address: City: State: Choose State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Dist. of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming or ZIP Code: Banking Centers ATMs More Location Search Options " / " / Online Services Online Banking with Bill Pay | Other Online Services Checking & Savings Overview | Checking Accounts | Savings Accounts | CDs | Keep the Change™ Cards Credit Cards | Check Cards | Gift Cards Loans & Home Buying Overview | Mortgages | Refinance | Home Equity | Auto Loans | Education & Other Loans | Movers Resource Center | Real Estate Center Investments & Wealth Management Investment Services | Premier Banking & Investments | The Private Bank | Family Wealth Advisors | IRAs | Columbia Funds | Trust Services | 529 College Savings Plans | Charitable Giving Program Specialized Banking & Additional Services Military Bank | Student Banking | Accessible Banking | Insurance | Foreign Currency / Travelers Cheques | SafeSend Money to Mexico Financial Education & Tools Overview | Savings & Budgeting | Home Purchase | Loans & Credit Cards | Credit Management | Investing | Retirement | Estates | Taxes | Education | Car Purchase En Espaol Your Security and Privacy Partner Learn how we're committed to your security Protect yourself against fraud Guard against scams with the free Bank of America Toolbar " border="0" hspace="5" vspace="5" / Online statements provide security you can bank on. Learn more " border="0" hspace="5" vspace="5" / A simple way to invest online. Now trade for as low as $7. Learn more " border="0" hspace="5" vspace="5" / Home Equity Line of Credit. No fees to get it, use it or keep it. Learn more Visa® Platinum 0% fixed introductory APR* and no annual fee. Learn more Shopping for competitive auto insurance? Get a convenient and free rate quote today. Learn more " border="0" / Service agreement Privacy & Security • Careers • Site Map Investment products provided by Banc of America Investment Services, Inc.®: Are Not FDIC Insured May Lose Value Are Not Bank Guaranteed Banc of America Investment Services, Inc is a registered broker-dealer, member NASD and SIPC and is a nonbank subsidary of Bank of America, N.A. Bank of America, N.A. Member FDIC. Equal Housing Lender © 2005 Bank of America Corporation. All rights reserved.

Rental Property How do

FAQ on Taxes & Rental Property Intuit Home Intuit Products Support | Order Status | Shopping Cart Home Online Products Desktop Products Business Tips & Resources Sign In Automatic Renewal My Downloads Tax Tips & Topics Business Taxes Education & Taxes Employment Taxes Family & Taxes Homeowners & Taxes Investments & Taxes Retirement & Estate Taxes Tax Law & the IRS Tax Planning & Savings Tax Prep & Filing E-mail this Print this FAQs on Taxes and Rental Property How do I handle taxes on my rental property? When you rent out your own property, you may face two kinds of headaches: tenants and taxes. We can't do much about the tenants, but we can help you with tax questions. TurboTax Premier walks you through rental property issues. Learn more Consider this scenario: Just after graduating from college and getting married, Sue started her first job. Her new job is 800 miles from where she had lived while in school. The condo that her spouse had purchased a few years before they met has dropped in value. Sue and Steve would be out of pocket several thousand dollars if they sold the unit. So they decided to rent out the condo. Now they’re faced with figuring out whether, and how, to report this rental on their tax return. Does this story sound familiar? If so, you're not alone. Taxpayers in similar circumstances find themselves asking these questions: Is rental income taxable ? When do I owe taxes on rental income ? Are security deposits taxable ? What can I deduct ? When can I deduct improvements and repairs ? How do I calculate depreciation ? How do I report a rental activity on my tax return ? What are passive activities, and how do they affect me ? Is Rental Income Taxable ? Yes, rental income is taxable. But you're allowed to reduce your rental income by subtracting expenses that you incur to manage, conserve, and maintain your rental property. When Do I Owe Taxes on Rental Income? As a cash basis taxpayer (which includes nearly all individuals), you must report all income in the year you actually receive it regardless of when it was earned. If you receive rent for January 2006 in December 2005, report the rent as income on your 2005 tax return. If you receive a deposit for first and last month's rent, it's taxed as rental income in the year it's received. If you receive goods or services from your tenant in exchange for rent, you must value the goods or services at their present worth and report that value on your return in the year that they are received. You must also report income that you have received constructively . This means that you have the opportunity to receive the income. For example, if your renters place their January checks in your mailbox late in December, you cannot avoid reporting it as income simply by not removing it from the mailbox until January. Are Security Deposits Taxable ? Security deposits are not included in income when you receive them if you plan to return them to your tenants at the end of the lease. (Deposits for the last month's rent are taxable, because they are really rents, paid in advance.) What If I Pocket Some of the Security Deposit? If you eventually keep part or all of the security deposit because the tenant does not live up to the terms of the lease, you must include that amount in the income that you show on your tax return for the tax year in which the lease terminates. So you should keep track of the security deposits from year to year. This record-keeping isn't difficult if you only own one rental, but as the number of rentals you own increases, so does the paperwork. What Can I Deduct? All expenses incurred and paid by you to manage, conserve, and maintain a rental property are deductible in the year paid. Even if your rental property is temporarily vacant, the expenses are still deductible while the property is vacant and held out for rent. Deductible expenses include, but are not limited to, the following: Advertising Cleaning and maintenance Commissions Depreciation Homeowner's associations dues Insurance premiums Interest expense Local property taxes Management fees Pest control Professional fees Rental of equipment Rents you paid to others Repairs Supplies Trash removal fees Travel expenses Utilities Yard maintenance All expenses deducted must be ordinary and necessary and not extravagant. If you deduct travel expenses, you must allocate your expenses between rental and non-rental activities. For example: John, who loves to ski, owns a rental condo in Park City, Utah, which he visits in January. His travel expenses are deductible if, for example, the primary purpose of his trip is to clean and paint the unit after his tenants have moved out. If during the week, he spends three days cleaning and painting and two days skiing, he may deduct 60 percent of his travel expenses on his tax return. Keep good records. To deduct any expense, you must be able to document the deduction. That means keeping current and accurate records of your expenses paid, including all receipts, checks, and bank statements. When Can I Deduct Improvements and Repairs? Any improvements to the property must be depreciated over their useful lives (which are defined by the IRS), rather than deducted in the year paid. Improvements are actions that materially add to the value of the property or substantially prolong its life. Examples include: Additions to the structure Adding a swimming pool Installing a water filtration system Modernizing a kitchen Installing insulation Repairs, on the other hand, are deductible in the year paid. Unlike improvements, repairs just keep the property in good operating condition. Examples of repairs: Minor repainting Fixing broken gutters or floors Fixing leaks Replacing broken windows or doors For more information see IRS Topic 414: Rental Income and Expenses . How do I Calculate Depreciation? Depreciation is a deduction taken over several years. You generally depreciate the cost of property that has a useful life of more than a year, but gradually wears out, or loses its value due to wear and tear, or wind and rain, when the property is used in business, or to produce income. To figure out the depreciation on your rental property: Determine your cost or other tax basis for the property. Allocate that cost to the different types of property included in your rental (such as land, buildings, so on). Calculate depreciation for each property type based on the methods, rates, and “useful lives” specified by the IRS. 1. Determine Your Cost Basis Your cost basis in the property is generally the amount that you paid for the property (your acquisition cost plus any expenses in making the purchase). Your payment, then, includes any loan proceeds that you used to acquire the property. Review your purchase closing documents to identify any other expenses that you may deduct. Examples include: Financing costs Interest and taxes Homeowner's association dues If you are converting your property from personal use to rental use, your tax basis in the property is calculated differently. Your basis is the lower of these two: Acquisition cost The fair market value at the time of conversion from personal to rental use If the property was given to you or if you inherited it, or if you traded another property for the current property, there are special rules for determining your tax basis in your rental property. Consult IRS Publication 551, Basis of Assets , for more information about computing your tax basis in these situations. 2. Allocate the Cost by Type of Property After determining the cost or other tax basis for the rental property as a whole, you must allocate the basis amount among the various types of property you're renting. When we speak of types of property, we refer to certain components of your rental, such as the land it is built on, the building itself, any furniture or appliances you provide with the rental, etc. If your rental is a condo or other property that shares property within a community, you're deemed to own a portion of that property. Therefore, even a third floor condo is deemed to own a portion of the land and a portion of the purchase price must be allocated to the land upon which the building is built. Why this effort to divide your tax basis between property types? The different types of property are each depreciated using different rules and different lives. 3. Calculate the Depreciation for Each Type of Property Here are the most common divisions of tax basis for a rental property, followed by explanations of the different methods of depreciation. Type of Property Method of Depreciation Useful Life in Years Land Not depreciated N/A Residential rental real estate (buildings or structures and structural components) Straight line 27.5 Nonresidential rental real estate Straight line 39 Shrubbery, fences, etc. 150% declining balance 15 Furniture or appliances Double (200%) declining balance Straight-Line Depreciation In straight-line depreciation, the cost basis is depreciated (or, allocated) evenly over the tax life of the property. Example: A residential rental building with a cost basis of $150,000 would generate depreciation of $5,455 per year ($150,000 / 27.5 years). In the year that the rental is first placed in service (rented), you are allowed a deduction based on the number of months that the property is in service, with 1/2 month for the first month. In the example, if the property is placed in service in August, you are allowed a deduction for 4-1/2 months of $2,046 ($5,455 x 4.5 / 12). Declining Balance Depreciation This kind of depreciation is calculated by multiplying the rate, 150% or 200%, by the straight-line depreciation calculated based on the adjusted balance of the property at the start of the year over the remaining life of the property. To make matters somewhat easier, the IRS and others publish tables of percentages that can be applied to the original cost to determine yearly depreciation. Here's the five-year property table as an example: Year Percentage 1 20.00 2 32.00 3 19.20 4 11.52 5 11.52 6 5.76 Total 100% Example: Declining balance depreciation on furniture used in a rental with a cost of $2,400 in Year 3 would be $461 ($2,400 x 19.20%). Tables for all types of properties can be found in IRS Publication 946: How to Depreciate Property . For general information on depreciation of rentals, see IRS Publication 527: Residential Property . How do I Report a Rental Activity on My Tax Return? As an individual, you report the income and deductions for rental properties on page 1 of Form 1040, Schedule E, Supplemental Income and Loss. The total income or loss computed on Schedule E carries to Form 1040. Report the depreciation of rentals on Form 4562: Depreciation and Amortization . The instructions for these forms explain in detail how to complete these forms. TurboTax products assist you with compiling rental data and reporting the information on the appropriate lines of the appropriate forms. What are Passive Activities and How do They Affect Me? Rental properties are, by definition, passive activities and are subject to passive activity loss rules. These rules are quite complex. In general, the passive activity rules limit your ability to offset other types of income with net passive losses. In other words, if you have losses from a passive activity, such as a rental property you own, you can't always take those losses on your tax return in the current year to reduce income from non-passive activities such as wages, salary, interest, dividends, or gains from sales of stocks. Passive losses can offset income from other passive activities. If you have a net passive loss in any year, that loss is generally suspended (delayed to a later year) until either you have passive income or you completely dispose of the passive activity. But if you actively participate in a rental activity you can deduct up to $25,000 of the rental loss. To actively participate means that you own at least 10 percent of the property and you make management decisions in a significant and bona fide sense, such as approving new tenants, setting rental terms, approving improvements, and so forth. This exception isn't available to everyone. If you have modified adjusted gross income over $100,000, your maximum loss available decreases by $0.50 for every dollar over $100,000. The maximum loss is completely phased out when your modified adjusted gross income reaches $150,000. Modified adjusted gross income is determined by calculating adjusted gross income without regard to deductions for IRA contributions or pensions, taxable social security benefits, adoption assistance payments, income excluded from U.S. savings bonds used to pay higher education tuition and fees, interest on qualified student loans, the tuition fees deduction, and any passive activity loss of taxpayers in a real property business. Example: Phil and Mary have modified adjusted gross income of $90,000 and a rental loss for the year of $21,000. They actively participated in the rental. Since their modified adjusted gross income is below the limit of $100,000, their entire rental loss is deductible. If their loss had risen to $28,000, they would have been limited to a deductible loss of $25,000 this year - the balance of $3,000 would be considered a suspended passive activity loss and therefore would be "carried over" to future years' returns until completely used up. If you're married and you file a separate tax return from your spouse, and if you lived apart from your spouse at all times during the year, the maximum rental loss deduction under the exception is $12,500. Your loss begins to phase out at $50,000 instead of $100,000. If you're married, file separately, but you did not live apart from your spouse at all times during the year, the active rental real estate loss allowance is not available to you at all. You may need to complete Form 8582: Passive Activity Loss Limitations , following the published IRS instructions . If you earn your living working in a real estate arena, you may be considered a real estate professional. The passive activity rules don't apply to real estate activities for many properties owned and managed by real estate professionals. For more information regarding this important exception, consult IRS Publication 527: Residential Rental Property . For more on passive activities, see Tax Topic 425: Passive Activities-Losses and Credits . Home | Online Products | Desktop Products | Business | Tax Tips & Resources | Support Center | Site Index Intuit | Privacy Promise | Feedback | Quicken | Affiliates ©1997-2005 Intuit Inc. Trademark Notices By accessing and using this page you agree to the Terms of Service Software License Agreement

Real Estate Agent

Asheville Real Estate, North Carolina Luxury Homes, Mountain Real Estate, NC Horse Farms Home | Featured Listings | MLS Search | About Us | Contact Us Horse Farms | Land | Luxury Homes | Condos & Lofts | Waterfront Property | Commercial | 1031 Exchange Phone Asheville Real Estate 828.694.1558 Asheville MLS Search Featured Listings Search Asheville MLS Search Tryon MLS North Carolina Horse Farms North Carolina Horse Farms Featured Horse Farm For Sale Featured Waterfront Horse Farm Featured Equestrian Center For Sale Equestrian Communities North Carolina Land North Carolina Land For Sale Featured Development Land For Sale Featured South Carolina Land For Sale Land Conservancy North Carolina Luxury Homes North Carolina Luxury Homes Asheville Condos and Lofts Asheville Waterfront Homes Featured Asheville Luxury Home Featured Asheville Contemporary Home Featured South Carolina Luxury Home North Carolina Commercial Real Estate 1031 Exchange Real Estate Commercial Real Estate Featured Event Facility For Sale Sheelah Clarkson Asheville Real Estate Agency About Us Asheville Real Estate Careers Sitemap Contact Us Member, Realtors Land Institute Sheelah Clarkson Asheville Real Estate Agency Uncommon Properties for the Uncommon Lifestyle December 29, 2005 S heelah Clarkson Asheville Real Estate Agency is privileged to offer signature services for investors and buyers seeking investment property and gracious living. We serve as national and international buyer's agents for North Carolina luxury homes, horse farms, land, commercial real estate and 1031 exchange property. Our service area spans western North Carolina mountain real estate and upstate South Carolina properties with a focus on real estate in Asheville NC and the nearby towns of Hendersonville, Brevard, and Tryon. If you are looking for exceptional mountain property, please contact us . Western North Carolina MLS Search Sheelah Clarkson Asheville Real Estate Agency offers the rare opportunity to search thousands of mountain real estate and luxury homes listings in two Asheville area MLS systems covering more than a dozen counties across western North Carolina and upstate South Carolina. Search Asheville MLS listings in the Western North Carolina Regional MLS , an MLS search covering Asheville real estate as well as properties across more than a dozen counties. Search listings in Hendersonville, Waynesville, Mars Hill, Black Mountain, Maggie Valley and Brevard NC. Search Tryon MLS listings in the Polk County MLS , an MLS search that includes real estate in Tryon, Columbus, Saluda, parts of Rutherford County and parts of upstate South Carolina. Some Asheville real estate offerings, including certain exclusive luxury estates and commercial properties are not listed on any public MLS. If you are seeking high end luxury homes, large acreage tracts of land, or commercial real estate in western North Carolina, please contact us to receive information about select properties that meet your requirements. Our Uncommon Real Estate Services At Sheelah Clarkson Asheville Real Estate Agency, we dedicate ourselves to the uncommon -- uncommon ideas, uncommon properties, and uncommon service. We're pleased to specialize in properties of unique character. Luxury Homes : As western North Carolina luxury homes specialists, we showcase the most distinctive private estates and luxury properties for national and international buyers. Our expertise spans the luxury real estate market throughout the greater Asheville area, allowing us to present buyers with a portfolio of the most notable estates our region has to offer. Horse Farms : We are pleased to present our equestrian clients with this region's state-of-the-art horse farms and fine equestrian estates. Some of the most exclusive horse farms for sale in North Carolina can be found in our area. We are equestrians serving equestrians and we know North Carolina's premiere horse country by heart. Our featured farm for sale is a meticulous 39-acre equestrian estate near Asheville . The property features a 2001 custom built home with matching barn and fenced pastures for your horses. This horse farm offers exceptional year mountain views and is located only minutes from some of western North Carolinas most beautiful public horse trails. Land : Serving as buyer's agents, we assist investors in locating western North Carolina land. Often, the larger tracts are not listed in the public MLS. We work through a network of regional specialists to identify large acreage tracts of mountain land for sale. Our featured landfor sale is a rare large acreage tract of development land. This 228 acres of land in Waynesville NC is ideal for urban village or mixed use development in keeping with smart growth concepts. 1031 Exchange : Our brokers specialize in western North Carolina 1031 exchange property for those seeking the benefits of a tax deferred exchange. We assist buyers in finding their replacement properties quickly. Commercial Real Estate : With more than twodecades of experience in industrial and commercial real estate sales and acquisitions, SheelahClarkson Asheville Real Estate Agency offersboth industry-wide expertise and regional insight into the western North Carolinacommercial real estate markets. Asheville Real Estate at Its Finest Whether we are working for local sellers, national buyers, or international investors, we maintain personal, client-focused service as the hallmark of our brokerage firm. With licensing in both Carolinas and a quarter century of experience in the commercial and luxury home markets, Sheelah Clarkson Asheville Real Estate Agency brings to the table regional know-how, sound business expertise, and world-class solutions. Please contact us to view a portfolio of fine properties that meet your specifications. Credits Programming and Database Development by S2L Design Photograph of Asheville courtesy of David Bonyun Hawaii Real Estate | International Luxury Homes To report problems with this site: administrator@sheelahclarkson.com Asheville Real Estate | Asheville North Carolina MLS | Tryon North Carolina MLS | Asheville Homes For Sale | Asheville Condos North Carolina Luxury Homes | North Carolina Land For Sale | North Carolina Acreage | North Carolina Mountain Real Estate North Carolina Horse Farms | Equestrian Communities | Horse Property | Equestrian Property | North Carolina Mountain Land North Carolina Commercial Real Estate | 1031 Exchange Real Estate | NC Waterfront Property | Sitemap | Links | About Us | Contact Info © 2005 Sheelah Clarkson Sheelah Clarkson Asheville Real Estate Agency • PO Box 8804 • Asheville,NC 28814-8804 Phone 828.694.1558 • Fax 828.694.1549 • Email sheelah@sheelahclarkson.com

Texas Land Trusts About

Texas Land Trust Council: News Maincontent Local Navigation Supplemental Information print friendly search Regulations Publications Outdoor Learning Kids Game Warden Grants Get Involved Shop FAQ Calendar Español Experience Texas Fishing & Boating State Parks & Destinations Hunting & Wildlife Land & Water Doing Business Home Land & Water Land Private Tltc News Texas Land Trusts About Texas Land Trusts Starting a Land Trust Texas Land Trust Directory Foreword Listing Regional Index About the Texas Land Trust Council ( TLTC ) TLTC Board of Directors and Honorary Council News 2004 TLTC Conference Speech Bulletin Board TLTC Publications Land Trust Resources Texas Land Trusts Top 1-Million Mark in Acres Conserved What's this seal? 2004 Statewide Land Trust Conference What's a Lone Star Land Steward? Preserving Texas's Cultural Heritage Turning Brownfields Green Private Landowners Wildlife/Agricultural Tax Exemption The 2004 Statewide Land Trust Conference was held on Feb. 28-29 in Austin, Texas. This years' event was hosted by Texas Parks and Wildlife Department, National Parks Service and the Texas Land Trust Council. A total of 176 attendees were made up of representatives from 24 land trusts, numerous state agencies, federal agencies, city and county agencies, as well as river authorities. Participants included appraisers, range managers, attorneys, landowners, realtors, and corporate representatives. Several new organizations were at the conference this year including the National Wild Turkey Federation. While Texans made up the majority of the crowd; TLTC was pleased to welcome folks from Washington D.C., South Carolina, Colorado, Oklahoma, and Massachusetts. Saturday's morning plenary session sparked lots of interest. The panel of speakers discussed Ethics & Integrity in Land Conservation. Read the text of the speech from Ann Hamilton of the Houston Endowment from the Statewide Land Trust Conference. Event sponsors included Baker-Botts L.L.P., Locke Liddell & Sapp L.L.P. , Natural Texas, Guadalupe-Blanco River Trust, Lower Colorado River Authority, Texas Department of Agriculture, Jim Jeffries MAI, Magnolia Charitable Trust, Shield-Ayres Foundation, Jacob and Terese Hershey Foundation, C.F. Zavala Group and Integra Realty Resources. Contact Us | Help | Accessibility | Media | Site Policies | Complaints | Intranet | State of Texas | TRAILS Search | TexasOnline | Compact with Texans Texas Parks and Wildlife Department , 4200 Smith School Road, Austin, TX 78744 Toll Free: (800) 792-1112, Austin: (512) 389-4800 Content of this site © Texas Parks and Wildlife Department unless otherwise noted. Last modified: July 29, 2005, 4:38 pm

New Home

Science/AAAS | Scientific research, news and career information Jump to: Page Content , Section Navigation , Site Navigation , Site Search , Account Information , or Site Tools . You are seeing this message because your web browser does not support basic web standards. Find out more about why this message is appearing and what you can do to make your experience on this site better. Site Tools Site Search Site Area Science Magazine News STKE SAGE KE Science Careers All HighWire Journals Terms Advanced Account Information Guest Alerts | Access Rights | My Account | Sign In Site Navigation Readers Members Authors Librarians Advertisers Current Issue Special Video Presentation: Evolution in Action Podcast: The Runners-Up Complete Breakthrough Index Previous Issues Science Magazine Home Science Express: Advance of Print Stem Cell Controversy South Korean Cloning Researcher Resigns Building a Better Chemical Trap More Cloning Researcher: Work Flawed but Results Stand Putting the Fingers on Gene Repair More News Summaries Voltage-Gated Ca 2+ Channels and Calmodulin Calcium Signaling and Ion Channel Sites and More More Loose Chromosomes Sink Cells Harnessing Hormonal Signaling for Cardioprotection More Next Wave's Best of 2005 Evolution: Getting in on the Action More Articles Find a New Job Get Funding Attend a Career Fair Employers: Post a Job Explore by Subject Medicine/Diseases Geochemistry/Geophysics Neuroscience View All Subjects Explore Special Features NetWatch Essays on Science & Society Books et al. View All Collections Experience Science your way with our new research tools. Sign in to find out. User Name Password Forgot Password? Register Today AAASMember.org AAAS Bookstore Science Products For Readers For Authors & Contributors For Librarians For Advertisers Reprints & Permissions Order an Article/Issue Science Japanese Gateway Science Table of Contents in Japanese (from Tanabe Seiyaku) Science Chinese Gateway ADVERTISEMENT ADVERTISEMENT To Advertise | Find Products Magazine | News | STKE | SAGE KE | Careers | Collections | Help | Site Map Subscribe | Feedback | Privacy / Legal | About Us | Advertise With Us | Contact Us © 2005 American Association for the Advancement of Science. All Rights Reserved . You have reached the bottom of the page. Back to top