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Income is taxed if a taxpayer's control over the amount earned is subject to substantial restrictions.
Coarse Adjustment Knob
A control mechanism on a microscope used for making large adjustments in the focus, typically to initially bring the specimen into view.
Light Control
The manipulation of light intensity, direction, and duration, often in photography, theater, or interior design.
Substage Light
A light source mounted beneath the stage of a microscope, used to illuminate the specimen from below.
Arm
The part of the human body extending from the shoulder to the wrist, composed of the upper limb between the shoulder and the elbow and the forearm between the elbow and the wrist.
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