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A couple has filed a joint tax return since they were first married.Because of self-employment income and significant investment income,they have made joint quarterly estimated tax payments.Before year-end the couple has divorced,and they will each file their own individual returns.The estimated payments made jointly while still married earlier in the year will be divided evenly between the two individual returns.
Bicarbonate
A bicarbonate ion (HCO3-) or a salt containing it, which acts as a buffer to maintain the pH balance in blood and other fluids.
Greenhouse Effect
Reradiation of solar heat toward the Earth, caused by an atmosphere that allows the sun’s rays to pass through, but traps the heat in the same manner as the glass of
Hydrological Cycle
The continuous movement of water on, above, and below the surface of the Earth, including processes like evaporation, condensation, and precipitation.
Biogeochemical Cycle
The recycling of inorganic matter between living organisms and their environment, involving processes such as the carbon cycle and nitrogen cycle.
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