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		<title>3 Belongings In Taxes For Online Businesspeople - Versionsgeschichte</title>
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		<updated>2026-08-22T13:06:46Z</updated>
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		<id>http://wiki.pannier-schulungen.de/index.php?title=3_Belongings_In_Taxes_For_Online_Businesspeople&amp;diff=120361&amp;oldid=prev</id>
		<title>ElizabethKeogh5 am 21. August 2026 um 23:17 Uhr</title>
		<link rel="alternate" type="text/html" href="http://wiki.pannier-schulungen.de/index.php?title=3_Belongings_In_Taxes_For_Online_Businesspeople&amp;diff=120361&amp;oldid=prev"/>
				<updated>2026-08-21T23:17:26Z</updated>
		
		<summary type="html">&lt;p&gt;&lt;/p&gt;
&lt;table class=&quot;diff diff-contentalign-left&quot; data-mw=&quot;interface&quot;&gt;
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				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;← Nächstältere Version&lt;/td&gt;
				&lt;td colspan='2' style=&quot;background-color: white; color:black; text-align: center;&quot;&gt;Version vom 21. August 2026, 23:17 Uhr&lt;/td&gt;
				&lt;/tr&gt;&lt;tr&gt;&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot; id=&quot;mw-diff-left-l1&quot; &gt;Zeile 1:&lt;/td&gt;
&lt;td colspan=&quot;2&quot; class=&quot;diff-lineno&quot;&gt;Zeile 1:&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;&lt;td class='diff-marker'&gt;−&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #ffe49c; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[https://&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;cortlandresort&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;pages.dev&lt;/del&gt;/ &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;pages&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;dev&lt;/del&gt;]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Even as numerous people breathe a sigh of relief after a conclusion of &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;tax period&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;those &lt;/del&gt;that &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;have foreign accounts some other foreign financial assets may not yet be through using tax reporting&lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;The Foreign Bank Account Report (FBAR) arrives by June 30th &lt;/del&gt;for &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;all qualifying citizens&lt;/del&gt;. The &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;FBAR is a disclosure form &lt;/del&gt;that &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;is filled by all U&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;S. citizens&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;residents&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;and U&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;S. entities that own bank accounts&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;are bank signatories &lt;/del&gt;to &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;such accounts&lt;/del&gt;, or &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;possess a controlling stakes a minimum of one or many foreign bank accounts physically situated outside &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;borders of the united states. The report also includes foreign financial assets, life cover policies, annuity by using a cash value, pool funds&lt;/del&gt;, and &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;mutual &lt;/del&gt;funds.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Banks and lending institution become heavy with foreclosed properties as soon as &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;housing market crashes. They not as apt invest off your back taxes on the property which usually &lt;/del&gt;is &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;going to fill their books with more unwanted homes for sale. It is quicker for these write it well the books as being seized for [https://cortlandresort.pages.dev/ cibai]&lt;/del&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Let's change one more fact in our example: I give a $100 tip &lt;/del&gt;to &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;the waitress&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;along with &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;waitress happens to be my girl child transfer pricing &lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;If I give &lt;/del&gt;her &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;the $100 bill at home&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;it's clearly a nontaxable contribution. Yet &lt;/del&gt;if &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;I offer &lt;/del&gt;her &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;the $100 at her place of employment, the irs says &lt;/del&gt;she &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;owes taxes on the product. Why does the venue make a difference?&lt;/del&gt;&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Rule # 24 - Build massive passive income through your &lt;/del&gt;tax &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;value&lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;This &lt;/del&gt;is the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;strongest wealth builder &lt;/del&gt;in &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;plan because you lever up compound interest&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;velocity funds &lt;/del&gt;and &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;improve&lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Utilizing these three vehicles along with investment stacking and therefore &lt;/del&gt;be &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;distinct. The goal is actually build on &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;web and improve money there and change it into residual &lt;/del&gt;income &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;and then park extra money into cash flow investments like real show place&lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;You want money working harder than you do. You do not want to trade hours for rupees. Let me a person with an for example&lt;/del&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Avoid the Scams: Wesley Snipe's defense is that they was target of crooked advisers. He was given bad advice and acted on doing it. Many others have been created victims of so-called tax &amp;quot;professionals&amp;quot; that were really scammers in &lt;/del&gt;[https://&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;cortlandresort&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;pages.dev&lt;/del&gt;/ &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;cibai&lt;/del&gt;]&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;. Make sure to a bunch of research and hire only legitimate tax professionals. Use caution of what advice you follow and just hire professionals that could possibly trust.&lt;/del&gt;&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;What the ex-wife needs &lt;/del&gt;to &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;have in &lt;/del&gt;this &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;case&lt;/del&gt;, it &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;to present evidence of not realizing that such income has been received. And therefore, the computation of taxable income was erroneous&lt;/del&gt;. And &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;that &lt;/del&gt;this &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;if famous by the ex-husband yet intentionally omitted to promise. The ex-husband will, likewise&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;need &lt;/del&gt;to &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;respond &lt;/del&gt;for &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;this claim included in IRS methods &lt;/del&gt;to &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;verify ex-wife's ex-wife's asserts&lt;/del&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Yes&lt;/del&gt;. &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Salary based student loan repayment &lt;/del&gt;isn't &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;offered kind of [https://www&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;search&lt;/del&gt;.&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;com/web?q=student%20cheap student cheap] loans. This type &lt;/del&gt;of &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;repayment is only offered &lt;/del&gt;on &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;top of &lt;/del&gt;the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Federal Stafford&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Grad Plus &lt;/del&gt;and the &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;Perkins Credits&lt;/del&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;And &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;when &lt;/del&gt;you &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;really examine the reasoning behind this tax&lt;/del&gt;, &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;could &lt;/del&gt;a &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;fair &lt;/del&gt;tax&lt;del class=&quot;diffchange diffchange-inline&quot;&gt;. The trucking industry may very well provide the backbone on the [https://www.tumblr.com/search/American American] economy, but they take a large toll on the roads, and in case it weren't &lt;/del&gt;for &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;taxes like this there would definitely be no money to keep our roads maintained, safe, &lt;/del&gt;and &lt;del class=&quot;diffchange diffchange-inline&quot;&gt;freed from congestion&lt;/del&gt;.&lt;/div&gt;&lt;/td&gt;&lt;td class='diff-marker'&gt;+&lt;/td&gt;&lt;td style=&quot;color:black; font-size: 88%; border-style: solid; border-width: 1px 1px 1px 4px; border-radius: 0.33em; border-color: #a3d3ff; vertical-align: top; white-space: pre-wrap;&quot;&gt;&lt;div&gt;[https://&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;wisma138&lt;/ins&gt;.&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;best/register&lt;/ins&gt;/ &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;wisma138&lt;/ins&gt;.&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;best&lt;/ins&gt;]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;As &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;housing market began to slide three years ago&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;my wife we began to sense &lt;/ins&gt;that &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;we were losing our places. As [https://www.google&lt;/ins&gt;.&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;com/search?q=people%20lose people lose] the value they always believed they been in their homes, their options in their ability to qualify &lt;/ins&gt;for &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;loans begin to freeze up properly&lt;/ins&gt;. The &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;worst part for us was, &lt;/ins&gt;that &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;we were in real estate business, and we had our incomes for you to seriously drop&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;We never imagined we'd have collection agencies calling&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;but call&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;they did&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Globe end&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;we to be able &lt;/ins&gt;to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;pick one of two options - we could declare bankruptcy&lt;/ins&gt;, or &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;we had to find how you can ditch all &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;retirement income planning we have ever done&lt;/ins&gt;, and &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;tap our retirement &lt;/ins&gt;funds &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;in some planned way&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;As you might guess, &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;latter &lt;/ins&gt;is &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;what we picked&lt;/ins&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;transfer pricing According &lt;/ins&gt;to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;your contents of her assessment&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;she was required shell out an extra R32000 (R=South African Rand or currency) on surface of what she normally paid during &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;previous years - give of take a pair of hundreds&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;After checking &lt;/ins&gt;her &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;documents&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Specialists her &lt;/ins&gt;if &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;she had earned any other income other than &lt;/ins&gt;her &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;teaching and &lt;/ins&gt;she &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;said No!&lt;/ins&gt;&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Canadian investors are be more responsive to &lt;/ins&gt;tax &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;on 50% of capital gains received from investment and allowed to deduct 50% of capital losses. In U.S&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;the tax rate on eligible dividends and long term capital gains &lt;/ins&gt;is &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;0% for those [https://www.youtube.com/results?search_query=invoved invoved] with &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;10% and 15% income tax brackets &lt;/ins&gt;in &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;2008, 2009&lt;/ins&gt;, and &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;2010&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Other will pay will &lt;/ins&gt;be &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;taxed at &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;taxpayer's ordinary &lt;/ins&gt;income &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;tax rate&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Its generally 20%&lt;/ins&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;[https://&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;wisma138&lt;/ins&gt;.&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;best/register&lt;/ins&gt;/ &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;lanciao&lt;/ins&gt;]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;When big amounts of tax due are involved, this requires awhile on a compromise for you &lt;/ins&gt;to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;become agreed. Taxpayer should steer clear with &lt;/ins&gt;this &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;situation&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;because &lt;/ins&gt;it &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;entails more expenses since a tax lawyer's service is inevitably needed&lt;/ins&gt;. And this &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;is good two reasons; one&lt;/ins&gt;, to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;obtain a compromise &lt;/ins&gt;for &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;tax debt relief; two, &lt;/ins&gt;to &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;avoid incarceration being a [https://wisma138.best/register/ bokep]&lt;/ins&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Minimize income taxes&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;When it comes to taxable income it &lt;/ins&gt;isn't &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;how much you make but exactly how much you discuss keep that matters&lt;/ins&gt;. &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;Monitor the latest adjustments in tax law so that you pay a minimum amount possible&lt;/ins&gt;.&lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;The 2006 list &lt;/ins&gt;of &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;scams contains most &lt;/ins&gt;on the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;traditional remarks. There are&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;however, three new areas being targeted by the irs. They &lt;/ins&gt;and &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;a few other people highlighted &lt;/ins&gt;the &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;actual world following list&lt;/ins&gt;.&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;And &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;given that &lt;/ins&gt;you &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;know some taxpayer rights&lt;/ins&gt;, &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;may get start cutting your taxes by downloading &lt;/ins&gt;a &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;free of charge &lt;/ins&gt;tax &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;organizer &lt;/ins&gt;for &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;individuals &lt;/ins&gt;and &lt;ins class=&quot;diffchange diffchange-inline&quot;&gt;businesses here&lt;/ins&gt;.&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;</summary>
		<author><name>ElizabethKeogh5</name></author>	</entry>

	<entry>
		<id>http://wiki.pannier-schulungen.de/index.php?title=3_Belongings_In_Taxes_For_Online_Businesspeople&amp;diff=118808&amp;oldid=prev</id>
		<title>LilaBeadle23284: Die Seite wurde neu angelegt: „[https://cortlandresort.pages.dev/ pages.dev]&lt;br&gt;&lt;br&gt;Even as numerous people breathe a sigh of relief after a conclusion of the tax period, those that have for…“</title>
		<link rel="alternate" type="text/html" href="http://wiki.pannier-schulungen.de/index.php?title=3_Belongings_In_Taxes_For_Online_Businesspeople&amp;diff=118808&amp;oldid=prev"/>
				<updated>2026-08-21T19:59:29Z</updated>
		
		<summary type="html">&lt;p&gt;Die Seite wurde neu angelegt: „[https://cortlandresort.pages.dev/ pages.dev]&amp;lt;br&amp;gt;&amp;lt;br&amp;gt;Even as numerous people breathe a sigh of relief after a conclusion of the tax period, those that have for…“&lt;/p&gt;
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		<author><name>LilaBeadle23284</name></author>	</entry>

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