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Nov 7, 2008 | 12:57 pm
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Garlic Tofu on Spinach Bed
10.5 oz Mori-Nu Lite (Extra Firm) Tofu
1/2 pound Spinach (I used fresh-frozen vegetables for time savings)
1 Cup Broccoli
1/2 Cup Red Bell Pepper
1 Tbs Garlic Powder
2 plum Tomatoes (fresh, chopped)
4 Cloves Fresh Garlic (sliced or minced)
Veg Stock (just enough to braise tofu)
Dry Mustard (about 1/2 tsp)
Black Pepper
Water
1) Cut tofu into 3/4" cubes. Sprinkle garlic powder over tofu, making sure
to coat all pieces well...set aside. In a non-stick skillet, heat veg stock
over medium heat, add garlic, then tofu. Keep turning tufo often to avoid
sticking (add more stock if needed) adjust to medium-low heat. Sprinkle tofu
with light dusting of dry mustard and pepper. When tofu is golden, set aside
in bowl or plate (I set it on back of stove to stay warm).
2) In same skillet on medium to low heat add frozen spinach, red
peppers, and broccoli. Add about 1/2 cup water to help vegetables
steam, cover skillet. Stir occasionally. When you can tell
vegetables are thawed, add fresh tomatoes. When vegetables are all
soft and water evaporated, stir, and cover for a couple minutes. (I
usually turn off heat).
3) Scoop vegetable mixture onto plate and make a "bed". Add tofu cubes to
top and enjoy.
10.5 oz Mori-Nu Lite (Extra Firm) Tofu
1/2 pound Spinach (I used fresh-frozen vegetables for time savings)
1 Cup Broccoli
1/2 Cup Red Bell Pepper
1 Tbs Garlic Powder
2 plum Tomatoes (fresh, chopped)
4 Cloves Fresh Garlic (sliced or minced)
Veg Stock (just enough to braise tofu)
Dry Mustard (about 1/2 tsp)
Black Pepper
Water
1) Cut tofu into 3/4" cubes. Sprinkle garlic powder over tofu, making sure
to coat all pieces well...set aside. In a non-stick skillet, heat veg stock
over medium heat, add garlic, then tofu. Keep turning tufo often to avoid
sticking (add more stock if needed) adjust to medium-low heat. Sprinkle tofu
with light dusting of dry mustard and pepper. When tofu is golden, set aside
in bowl or plate (I set it on back of stove to stay warm).
2) In same skillet on medium to low heat add frozen spinach, red
peppers, and broccoli. Add about 1/2 cup water to help vegetables
steam, cover skillet. Stir occasionally. When you can tell
vegetables are thawed, add fresh tomatoes. When vegetables are all
soft and water evaporated, stir, and cover for a couple minutes. (I
usually turn off heat).
3) Scoop vegetable mixture onto plate and make a "bed". Add tofu cubes to
top and enjoy.
Nov 7, 2008 | 12:57 pm
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Nov 7, 2008 | 12:58 pm
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Nov 7, 2008 | 12:58 pm
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306. Dispositions of certain stock
How Current is This?
(a) General rule
If a shareholder sells or otherwise disposes of section 306 stock (as defined in subsection (c))
(1) Dispositions other than redemptions
If such disposition is not a redemption (within the meaning of section 317 (b))
(A) The amount realized shall be treated as ordinary income. This subparagraph shall not apply to the extent that
(i) the amount realized, exceeds
(ii) such stocks ratable share of the amount which would have been a dividend at the time of distribution if (in lieu of section 306 stock) the corporation had distributed money in an amount equal to the fair market value of the stock at the time of distribution.
(B) Any excess of the amount realized over the sum of
(i) the amount treated under subparagraph (A) as ordinary income, plus
(ii) the adjusted basis of the stock,
shall be treated as gain from the sale of such stock.
(C) No loss shall be recognized.
(D) Treatment as dividend. For purposes of section 1 (h)(11) and such other provisions as the Secretary may specify, any amount treated as ordinary income under this paragraph shall be treated as a dividend received from the corporation.
(2) Redemption
If the disposition is a redemption, the amount realized shall be treated as a distribution of property to which section 301 applies.
(b) Exceptions
Subsection (a) shall not apply
(1) Termination of shareholders interest, etc.
(A) Not in redemption
If the disposition
(i) is not a redemption;
(ii) is not, directly or indirectly, to a person the ownership of whose stock would (under section 318 (a)) be attributable to the shareholder; and
(iii) terminates the entire stock interest of the shareholder in the corporation (and for purposes of this clause, section 318 (a) shall apply).
(B) In redemption
If the disposition is a redemption and paragraph (3) or (4) of section 302 (b) applies.
(2) Liquidations
If the section 306 stock is redeemed in a distribution in complete liquidation to which part II (sec. 331 and following) applies.
(3) Where gain or loss is not recognized
To the extent that, under any provision of this subtitle, gain or loss to the shareholder is not recognized with respect to the disposition of the section 306 stock.
(4) Transactions not in avoidance
If it is established to the satisfaction of the Secretary
(A) that the distribution, and the disposition or redemption, or
(B) in the case of a prior or simultaneous disposition (or redemption) of the stock with respect to which the section 306 stock disposed of (or redeemed) was issued, that the disposition (or redemption) of the section 306 stock,
was not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income tax.
(c) Section 306 stock defined
(1) In general
For purposes of this subchapter, the term section 306 stock means stock which meets the requirements of subparagraph (A), (B), or (C) of this paragraph.
(A) Distributed to seller
Stock (other than common stock issued with respect to common stock) which was distributed to the shareholder selling or otherwise disposing of such stock if, by reason of section 305 (a), any part of such distribution was not includible in the gross income of the shareholder.
(B) Received in a corporate reorganization or separation
Stock which is not common stock and
(i) which was received, by the shareholder selling or otherwise disposing of such stock, in pursuance of a plan of reorganization (within the meaning of section 368 (a)), or in a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and
(ii) with respect to the receipt of which gain or loss to the shareholder was to any extent not recognized by reason of part III, but only to the extent that either the effect of the transaction was substantially the same as the receipt of a stock dividend, or the stock was received in exchange for section 306 stock.
For purposes of this section, a receipt of stock to which the foregoing provisions of this subparagraph apply shall be treated as a distribution of stock.
(C) Stock having transferred or substituted basis
Except as otherwise provided in subparagraph (B), stock the basis of which (in the hands of the shareholder selling or otherwise disposing of such stock) is determined by reference to the basis (in the hands of such shareholder or any other person) of section 306 stock.
(2) Exception where no earnings and profits
For purposes of this section, the term section 306 stock does not include any stock no part of the distribution of which would have been a dividend at the time of the distribution if money had been distributed in lieu of the stock.
(3) Certain stock acquired in section 351 exchange
The term section 306 stock also includes any stock which is not common stock acquired in an exchange to which section 351 applied if receipt of money (in lieu of the stock) would have been treated as a dividend to any extent. Rules similar to the rules of section 304 (b)(2) shall apply
(A) for purposes of the preceding sentence, and
(B) for purposes of determining the application of this section to any subsequent disposition of stock which is section 306 stock by reason of an exchange described in the preceding sentence.
(4) Application of attribution rules for certain purposes
For purposes of paragraphs (1)(B)(ii) and (3), section 318 (a) shall apply. For purposes of applying the preceding sentence to paragraph (3), the rules of section 304 (c)(3)(B) shall apply.
(d) Stock rights
For purposes of this section
(1) stock rights shall be treated as stock, and
(2) stock acquired through the exercise of stock rights shall be treated as stock distributed at the time of the distribution of the stock rights, to the extent of the fair market value of such rights at the time of the distribution.
(e) Convertible stock
For purposes of subsection (c)
(1) if section 306 stock was issued with respect to common stock and later such section 306 stock is exchanged for common stock in the same corporation (whether or not such exchange is pursuant to a conversion privilege contained in the section 306 stock), then (except as provided in paragraph (2)) the common stock so received shall not be treated as section 306 stock; and
(2) common stock with respect to which there is a privilege of converting into stock other than common stock (or into property), whether or not the conversion privilege is contained in such stock, shall not be treated as common stock.
(f) Source of gain
The amount treated under subsection (a)(1)(A) as ordinary income shall, for purposes of part I of subchapter N (sec. 861 and following, relating to determination of sources of income), be treated as derived from the same source as would have been the source if money had been received from the corporation as a dividend at the time of the distribution of such stock. If under the preceding sentence such amount is determined to be derived from sources within the United States, such amount shall be considered to be fixed or determinable annual or periodical gains, profits, and income within the meaning of section 871 (a) or section 881 (a), as the case may be.
(g) Change in terms and conditions of stock
If a substantial change is made in the terms and conditions of any stock, then, for purposes of this section
(1) the fair market value of such stock shall be the fair market value at the time of the distribution or at the time of such change, whichever such value is higher;
(2) such stocks ratable share of the amount which would have been a dividend if money had been distributed in lieu of stock shall be determined as of the time of distribution or as of the time of such change, whichever such ratable share is higher; and
(3) subsection (c)(2) shall not apply unless the stock meets the requirements of such subsection both at the time of such distribution and at the time of such change.
How Current is This?
(a) General rule
If a shareholder sells or otherwise disposes of section 306 stock (as defined in subsection (c))
(1) Dispositions other than redemptions
If such disposition is not a redemption (within the meaning of section 317 (b))
(A) The amount realized shall be treated as ordinary income. This subparagraph shall not apply to the extent that
(i) the amount realized, exceeds
(ii) such stocks ratable share of the amount which would have been a dividend at the time of distribution if (in lieu of section 306 stock) the corporation had distributed money in an amount equal to the fair market value of the stock at the time of distribution.
(B) Any excess of the amount realized over the sum of
(i) the amount treated under subparagraph (A) as ordinary income, plus
(ii) the adjusted basis of the stock,
shall be treated as gain from the sale of such stock.
(C) No loss shall be recognized.
(D) Treatment as dividend. For purposes of section 1 (h)(11) and such other provisions as the Secretary may specify, any amount treated as ordinary income under this paragraph shall be treated as a dividend received from the corporation.
(2) Redemption
If the disposition is a redemption, the amount realized shall be treated as a distribution of property to which section 301 applies.
(b) Exceptions
Subsection (a) shall not apply
(1) Termination of shareholders interest, etc.
(A) Not in redemption
If the disposition
(i) is not a redemption;
(ii) is not, directly or indirectly, to a person the ownership of whose stock would (under section 318 (a)) be attributable to the shareholder; and
(iii) terminates the entire stock interest of the shareholder in the corporation (and for purposes of this clause, section 318 (a) shall apply).
(B) In redemption
If the disposition is a redemption and paragraph (3) or (4) of section 302 (b) applies.
(2) Liquidations
If the section 306 stock is redeemed in a distribution in complete liquidation to which part II (sec. 331 and following) applies.
(3) Where gain or loss is not recognized
To the extent that, under any provision of this subtitle, gain or loss to the shareholder is not recognized with respect to the disposition of the section 306 stock.
(4) Transactions not in avoidance
If it is established to the satisfaction of the Secretary
(A) that the distribution, and the disposition or redemption, or
(B) in the case of a prior or simultaneous disposition (or redemption) of the stock with respect to which the section 306 stock disposed of (or redeemed) was issued, that the disposition (or redemption) of the section 306 stock,
was not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income tax.
(c) Section 306 stock defined
(1) In general
For purposes of this subchapter, the term section 306 stock means stock which meets the requirements of subparagraph (A), (B), or (C) of this paragraph.
(A) Distributed to seller
Stock (other than common stock issued with respect to common stock) which was distributed to the shareholder selling or otherwise disposing of such stock if, by reason of section 305 (a), any part of such distribution was not includible in the gross income of the shareholder.
(B) Received in a corporate reorganization or separation
Stock which is not common stock and
(i) which was received, by the shareholder selling or otherwise disposing of such stock, in pursuance of a plan of reorganization (within the meaning of section 368 (a)), or in a distribution or exchange to which section 355 (or so much of section 356 as relates to section 355) applied, and
(ii) with respect to the receipt of which gain or loss to the shareholder was to any extent not recognized by reason of part III, but only to the extent that either the effect of the transaction was substantially the same as the receipt of a stock dividend, or the stock was received in exchange for section 306 stock.
For purposes of this section, a receipt of stock to which the foregoing provisions of this subparagraph apply shall be treated as a distribution of stock.
(C) Stock having transferred or substituted basis
Except as otherwise provided in subparagraph (B), stock the basis of which (in the hands of the shareholder selling or otherwise disposing of such stock) is determined by reference to the basis (in the hands of such shareholder or any other person) of section 306 stock.
(2) Exception where no earnings and profits
For purposes of this section, the term section 306 stock does not include any stock no part of the distribution of which would have been a dividend at the time of the distribution if money had been distributed in lieu of the stock.
(3) Certain stock acquired in section 351 exchange
The term section 306 stock also includes any stock which is not common stock acquired in an exchange to which section 351 applied if receipt of money (in lieu of the stock) would have been treated as a dividend to any extent. Rules similar to the rules of section 304 (b)(2) shall apply
(A) for purposes of the preceding sentence, and
(B) for purposes of determining the application of this section to any subsequent disposition of stock which is section 306 stock by reason of an exchange described in the preceding sentence.
(4) Application of attribution rules for certain purposes
For purposes of paragraphs (1)(B)(ii) and (3), section 318 (a) shall apply. For purposes of applying the preceding sentence to paragraph (3), the rules of section 304 (c)(3)(B) shall apply.
(d) Stock rights
For purposes of this section
(1) stock rights shall be treated as stock, and
(2) stock acquired through the exercise of stock rights shall be treated as stock distributed at the time of the distribution of the stock rights, to the extent of the fair market value of such rights at the time of the distribution.
(e) Convertible stock
For purposes of subsection (c)
(1) if section 306 stock was issued with respect to common stock and later such section 306 stock is exchanged for common stock in the same corporation (whether or not such exchange is pursuant to a conversion privilege contained in the section 306 stock), then (except as provided in paragraph (2)) the common stock so received shall not be treated as section 306 stock; and
(2) common stock with respect to which there is a privilege of converting into stock other than common stock (or into property), whether or not the conversion privilege is contained in such stock, shall not be treated as common stock.
(f) Source of gain
The amount treated under subsection (a)(1)(A) as ordinary income shall, for purposes of part I of subchapter N (sec. 861 and following, relating to determination of sources of income), be treated as derived from the same source as would have been the source if money had been received from the corporation as a dividend at the time of the distribution of such stock. If under the preceding sentence such amount is determined to be derived from sources within the United States, such amount shall be considered to be fixed or determinable annual or periodical gains, profits, and income within the meaning of section 871 (a) or section 881 (a), as the case may be.
(g) Change in terms and conditions of stock
If a substantial change is made in the terms and conditions of any stock, then, for purposes of this section
(1) the fair market value of such stock shall be the fair market value at the time of the distribution or at the time of such change, whichever such value is higher;
(2) such stocks ratable share of the amount which would have been a dividend if money had been distributed in lieu of stock shall be determined as of the time of distribution or as of the time of such change, whichever such ratable share is higher; and
(3) subsection (c)(2) shall not apply unless the stock meets the requirements of such subsection both at the time of such distribution and at the time of such change.
Nov 7, 2008 | 12:58 pm
Join Date: Feb 2008
Posts: 943
Grilled Kabobs
Recipe By : Soyfoods USA, Vol. 2, No. 6, July 16, 1997
Serving Size : 4 Preparation Time :0:00
Categories : Soyfoods Sauces And Gravies
Grilling
Amount Measure Ingredient -- Preparation Method
-------- ------------ --------------------------------
Orange Marinade:
1/4 cup apple cider vinegar
2 tablespoons lower-sodium soy sauce
1 teaspoon minced fresh ginger
1/4 cup undiluted orange juice concentrate -- thawed
2 tablespoons lemon juice
1 pound firm frozen tofu -- thawed
excess water squeezed out,
OR 12 oz tempeh -- steamed
8 medium mushrooms
1 green pepper -- in 1" squares
1 onion -- in 8 wedges
1 medium zucchini -- in 1" pieces
8 cherry tomatoes
Use any of the marinades given below, or substitute your favorite homemade
or bottled marinade. Yield: 4 servings. Serving size: 1 skewer
Whisk together all marinade ingredients. Set aside. Cut tofu or tempeh
into 1" cubes. Place them into a covered dish or zippered plastic bag.
Add all the vegetables except the cherry tomatoes to the bag and pour the
marinade over them. Marinate in the refrigerator at least 4 hours.
Carefully stir or turn the zippered bag over a few times while marinating.
Divide the marinated ingredients evenly, along with the cherry tomatoes,
and thread on four skewers. Place under a broiler or on the grill. Cook,
turning and brushing with marinade a few times, about 8 minutes or until
vegetables are tender crisp.
Per serving with tofu: 190 calories, 8 g total fat (1.3 g saturated fat),
16 g protein, 18 g carbohydrates, 3.5 g fiber, 285 mg sodium, 0 mg
cholesterol. Exchanges: 1 vegetable, 1 other carbohydrate, 2 medium-fat
meat. Per serving with tempeh: 246 calories, 8 g total fat (1.1 g
saturated fat), 21 g protein, 28 g carbohydrates, 9.0 g fiber, 273 mg
sodium, 0 mg cholesterol. Exchanges: 1-1/2 starch, 1 vegetable, 2
medium-fat meat.
Teriyaki Marinade: 1/3 cup lower-sodium soy sauce, 2 tsp minced fresh
ginger, 3 Tbs honey, 2 Tbs sherry.
Sweet Mustard Marinade: 1/4 cup thawed undiluted apple juice concentrate, 2
Tbs honey, 3 Tbs cider vinegar, 1 Tbs lower-sodium soy sauce, 2 Tbs mustard.
Recipe By : Soyfoods USA, Vol. 2, No. 6, July 16, 1997
Serving Size : 4 Preparation Time :0:00
Categories : Soyfoods Sauces And Gravies
Grilling
Amount Measure Ingredient -- Preparation Method
-------- ------------ --------------------------------
Orange Marinade:
1/4 cup apple cider vinegar
2 tablespoons lower-sodium soy sauce
1 teaspoon minced fresh ginger
1/4 cup undiluted orange juice concentrate -- thawed
2 tablespoons lemon juice
1 pound firm frozen tofu -- thawed
excess water squeezed out,
OR 12 oz tempeh -- steamed
8 medium mushrooms
1 green pepper -- in 1" squares
1 onion -- in 8 wedges
1 medium zucchini -- in 1" pieces
8 cherry tomatoes
Use any of the marinades given below, or substitute your favorite homemade
or bottled marinade. Yield: 4 servings. Serving size: 1 skewer
Whisk together all marinade ingredients. Set aside. Cut tofu or tempeh
into 1" cubes. Place them into a covered dish or zippered plastic bag.
Add all the vegetables except the cherry tomatoes to the bag and pour the
marinade over them. Marinate in the refrigerator at least 4 hours.
Carefully stir or turn the zippered bag over a few times while marinating.
Divide the marinated ingredients evenly, along with the cherry tomatoes,
and thread on four skewers. Place under a broiler or on the grill. Cook,
turning and brushing with marinade a few times, about 8 minutes or until
vegetables are tender crisp.
Per serving with tofu: 190 calories, 8 g total fat (1.3 g saturated fat),
16 g protein, 18 g carbohydrates, 3.5 g fiber, 285 mg sodium, 0 mg
cholesterol. Exchanges: 1 vegetable, 1 other carbohydrate, 2 medium-fat
meat. Per serving with tempeh: 246 calories, 8 g total fat (1.1 g
saturated fat), 21 g protein, 28 g carbohydrates, 9.0 g fiber, 273 mg
sodium, 0 mg cholesterol. Exchanges: 1-1/2 starch, 1 vegetable, 2
medium-fat meat.
Teriyaki Marinade: 1/3 cup lower-sodium soy sauce, 2 tsp minced fresh
ginger, 3 Tbs honey, 2 Tbs sherry.
Sweet Mustard Marinade: 1/4 cup thawed undiluted apple juice concentrate, 2
Tbs honey, 3 Tbs cider vinegar, 1 Tbs lower-sodium soy sauce, 2 Tbs mustard.
Nov 7, 2008 | 12:58 pm
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The satellite elects an ago hammer above a misfortune.
Nov 7, 2008 | 12:58 pm
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Capricornus
Nov 7, 2008 | 12:58 pm
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^
307. Basis of stock and stock rights acquired in distributions
How Current is This?
(a) General rule
If a shareholder in a corporation receives its stock or rights to acquire its stock (referred to in this subsection as new stock) in a distribution to which section 305 (a) applies, then the basis of such new stock and of the stock with respect to which it is distributed (referred to in this section as old stock), respectively, shall, in the shareholders hands, be determined by allocating between the old stock and the new stock the adjusted basis of the old stock. Such allocation shall be made under regulations prescribed by the Secretary.
(b) Exception for certain stock rights
(1) In general
If
(A) a corporation distributes rights to acquire its stock to a shareholder in a distribution to which section 305 (a) applies, and
(B) the fair market value of such rights at the time of the distribution is less than 15 percent of the fair market value of the old stock at such time,
then subsection (a) shall not apply and the basis of such rights shall be zero, unless the taxpayer elects under paragraph (2) of this subsection to determine the basis of the old stock and of the stock rights under the method of allocation provided in subsection (a).
(2) Election
The election referred to in paragraph (1) shall be made in the return filed within the time prescribed by law (including extensions thereof) for the taxable year in which such rights were received. Such election shall be made in such manner as the Secretary may by regulations prescribe, and shall be irrevocable when made.
(c) Cross reference
For basis of stock and stock rights distributed before June 22, 1954, see section 1052.
307. Basis of stock and stock rights acquired in distributions
How Current is This?
(a) General rule
If a shareholder in a corporation receives its stock or rights to acquire its stock (referred to in this subsection as new stock) in a distribution to which section 305 (a) applies, then the basis of such new stock and of the stock with respect to which it is distributed (referred to in this section as old stock), respectively, shall, in the shareholders hands, be determined by allocating between the old stock and the new stock the adjusted basis of the old stock. Such allocation shall be made under regulations prescribed by the Secretary.
(b) Exception for certain stock rights
(1) In general
If
(A) a corporation distributes rights to acquire its stock to a shareholder in a distribution to which section 305 (a) applies, and
(B) the fair market value of such rights at the time of the distribution is less than 15 percent of the fair market value of the old stock at such time,
then subsection (a) shall not apply and the basis of such rights shall be zero, unless the taxpayer elects under paragraph (2) of this subsection to determine the basis of the old stock and of the stock rights under the method of allocation provided in subsection (a).
(2) Election
The election referred to in paragraph (1) shall be made in the return filed within the time prescribed by law (including extensions thereof) for the taxable year in which such rights were received. Such election shall be made in such manner as the Secretary may by regulations prescribe, and shall be irrevocable when made.
(c) Cross reference
For basis of stock and stock rights distributed before June 22, 1954, see section 1052.
Nov 7, 2008 | 12:59 pm
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A debate returns behind a drying throat.
Nov 7, 2008 | 12:59 pm
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Grilled Tofu
1/2 cup liquid honey
1/4 cup soy sauce
4-5 cloves garlic (chopped)
Mix together to make a marinate.
1 package firm tofu
Cut tofu into cubes and marinate in sauce overnight if time allows.
Grill on bbq or in oven.
You can also prepare these tofu squares in a non stick fry pan.
1/2 cup liquid honey
1/4 cup soy sauce
4-5 cloves garlic (chopped)
Mix together to make a marinate.
1 package firm tofu
Cut tofu into cubes and marinate in sauce overnight if time allows.
Grill on bbq or in oven.
You can also prepare these tofu squares in a non stick fry pan.
Nov 7, 2008 | 12:59 pm
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I just bought some F tickets.