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Show Spring Quarter March 17 at Utah Tech College Registration is New student registration for spring quarter at Utah Technical College at Salt Lake is March 17. Among the courses with new student openings are accounting, business management, beginning electronics, numerous general education classes, general office clerk and clerk typist, operating room technician, printing, steno classes. and counselors suggest the College interested students visit the college prior to registration day to properly plan their programs in these and other fields. On the list of new courses is small industrial and recreational engine repair which offers one of the more attractive job opportunities locally. n General education class is daily, March from 8:30 to 3:30 p.m. Extended day programs register March 9 and from 1:30 to 8 p.m. Evening school registration is 6 March 619 and from 1:30 to 8 p.m., and March 10 and 17, from 8:30 to 4 p.m. A late registration fee will be charged after March 17. Registration officials suggest the prospective students be prepared to pay tuition and registration fees on registration days. The college reminds new students that they must process an entrance application prior to registration. Applications must be accompanied by a high school grade transcript or an acceptable entrance test grade. Entrance test information may be obtained from the college's registration office. pre-technic- THE SALT LAKE TIMES FRIDAY, MARCH 10, 1972 Page Two al regis-trtaio- 6-- 9, 6-- 13-1- 6, 13-1- New Tax Rules Apply to Charitable Deductions Most gifts of property to char- Economic Stabilization Q. Is a department such as a Q. Are tuition and room and board charges exempt from price jewelry counter, which operates controls? under a concession in a large A. Yes. Tuition and room and department store exempt from board charges for state colleges posting requirements if the deand universities and private non partment has less than $200,000 revenues even though the profit schools, colleges and uni- annual has more than $200,-00- 0 store itself versities are exempt from price revenues annually? controls. However, private instiA whose concessionaire No. A. tutions, operating for profit are ah has annual company not exempt from price controls. parent sales volume of less than $200,-i- s Q. Is every price increase subject to the posting requireabove 2.5 per cent a violation of ments the store in which it opstabilization program guideline? erates ifhas an annual sales volA. No. The basic policy of the more than $200,000. A of Price Commission is that price ume whose parent increases will not be allowed ex- concessionnaire than less is $200,000 is company cept as justified on the basis of not to the posting resubject cost increases, taking into account productivity gains. Thus, quirements if the store in which operates also has an annual many price adjustments will be it $200,-00below 2.5 per cent and some will sales volume of less than whose A concessionnaire be above 2.5 per cent as justified on the basis of cost increase parent company has an annual than $200,-00- 0 and other factors. The 2.5 per sales volume of more must post base price lists cent figure is the goal the Price Commission is aiming at as the regardless of the annual sales volume of the retail establishaverage price increase across the ment in which it operates. economy. Q. If a state law or state pharQ. I rent out a room in my maceutical board or other offihome. Is the rent I charge sub- cial agency prohibits the posting ject to control under the eco- of legend drug prices what may nomic stabilization program? a pharmacist or pharmacy do? A. Owner occupied dwellings A. The pharmacist or pharof four or less units having a macy owner, like other retailers, longer than month to month must comply with Federal Price renal agreement are exempt Commission and regulations from price controls. sales total if $200,000 prices Q. Are small service firms, post more. or euch as laundries, restaurants or TV repair shops exempt from More than out out of every price controls as are retailers than with sales of less $100,000? four cars on the road has at least d A. No. This exemption applies one seriously tire, to of not National Bureau and small firms retail says only Spring quarter classwork starts ity remain fully tax deductible under the 1969 Tax Reform Act, Monday, March 20. Roland V. Wise, IRS District Difor Utah, said. However, Bennett Bill Putting rector some gifts of property that have Lid on U.S. Spending appreciated in value may not be fully deductible, he added. Sen. Wallace F. Bennett joined Under the Act, if contributed in sponsoring a bill which he said property had appreciated in its would put an "airtight ceiling" value and would have resulted in on federal spending next year, ordinary income or short term holding it at the $246.3 billion capital gain if sold at its fair in the Presidents budget. market value on the date of gift Although the budget for the the amount thmat represents ap1973 fiscal year is a large one preciation may not be deducted. it is far less than actual spending The deduction then would be would be if some of the spenders limited to the fair market value in Congress had their way. I be- less the amount that would have lieve it is imperative that we otherwise been ordinary income. decide no wthat the level proOrdinary income property inAdministration the will cludes such items as business inposed by not be exceeded." ventory, capital stock held for Our bill would set the ceiling six months or less, and letters or at the requested $246.3 billion, memoranda given by the person require the executive branch to preparing them or by someone reduce spending elsewhere if un- for whom they were prepared. controllable expenditures such as For example, the deduction for social security benefits or inter- a contribution to a church of est on the national debt exceeded stock valued at $800, which was current estimates, and declare a purchased for $600 three months congressional mandate that the earlier, is limited to the $600 executive branch shall be re- cost. Gifts of capital gain property quired to manage the ceiling once property that would have reCongress has enacted it. The budget is already about sulted in capital gain if it had S10 billion higher than for the been sold on the date of contricurrent year and only roughly bution may have to be reduced in balance when figured on full by 50 per cent of the appreciaon the nature of employment basis, which of tion, depending or the charitable orcourse doesnt exist in fact. Hope- the property to which the gift is fully, through stimulation of the ganization economy, the budget wil become made. self fulfilling and our employservice firms. and Pheasant Turkey ment rolls will rise to match our Hunt Dates Set spending." Pheasants and wild turkey gobblers now have hunting dates to eye up after recent decisions by the Utah Wildlife Board to set the 1972 seasons. November li marks the opening of the pheasant season in Utah giving roosters an extra week this year to build up their running muscles. The closing date is yet to be determined by 0. under-inflate- the Board. How can we bath, interrupt the action make more interesting movies with a title card that says of our baby? ouch!" if he accidently gets Answer: There are two soap in his eye! general approaches in filming I just developed your baby in motion. Either theQuestion: movie film 1 shot on a days fishing. I find that I have great zoom close-up- s of fish, but blurry Him on my son, who was in the boat with me. What went wrong? Question: Answer: Either your camera is incapable of taking closeups in a small boat or you forgot to bring along an e attachable lens. Conventional zoom cameras which give excellent magnified closeups from four feet away or more are often useless when the subject is closer than a yard. An exception is the Bolex 280 Macrozoom, which lets you get as close as wide-angl- approach can produce successful films. Great unplanned filns, like "accidental''' scientific dis- coveries, come to those who are ready for them. Keep your camera loaded and handy if you want to capture those fleeting moments when your baby makes a surprising discovery or attempts to learn a new skill. Planned films can be just as exciting. Film baby as he receives a new toy. Put a big bowl of whipped cream in front of him and Him what happens next. Your movie should be wrorlh the mess. If your camera hus a zoom, you can get charming close-up- s from a doorway before baby spots you. Add a touch of adult humor to your movies. For instance, when editing film of baby in the - . you like without attach- camera stores ments. It also adjusts itself automatically to changing light conditions and has built-i- n features that help you make imaginative titles and message inserts. If you dont have a closeup lens, your accessory counter may be able to supply one! Renting a slightly longer boat is another possible solution! For more ideas on how to make your films more interesting and on how to get around technical difficulties, r write for a subscription ($2 for four issues) to two-yea- Bolex Reporter Magazine, 1900 Lower Road, Linden, New Jersey 0703G. Wild Tom turkeys will challenge hunters from April 29 to May 14 in ten southern Utah counties. Two gobblers may be taken by a hunter holding a 1972 small game or combination license and a spring turkey permit. Permits will be available for $3 from Wildlife Resources offices in Salt Lake. Personal or mailed applications will be accepted. Muzzle loading rifles wil! harass turkeys for the first time this season. The Wildlife Board made the black powder rifles legal along with previously authorized center fire rifles, bows ?nd broadhead arrows, and conventional or muzzle loading shot guns frem 10 to 20 gauge. Some hunters think turkeys prefer the muzzle loaders because they can see the cloud of black powder smoke and step aside before the bullet or shot arrives. THE RISKS OF HEART DISEASE -- 1 With Valentines Day occurring in medicine is that we should this week, it should be a good identify the people most susceptime to discuss the heart Besides tible to heart disease and then February is Heart Month. But treat them individually for the there is too much to say for just risks that seem most apparent one short piece, so this will be I cant agree, for example, that columns on the first of three the if everybody in America starts subject changing the fats in their diets At the outset, it must be said (for fear of cholesterol) that this that heart disease is a multiple-caus- is going to save many lives. You disease. There simply is no just cant effecone thing you can point to and tively. People are different Which say thats it. As Philadelphias leads me to another statement nutrition researcher David from the Chicago food writers Ph.D. says: "Heart dis- conference. ease is a mosaic disease. Dr. Overweight and the fact that Kritchevskys comment was made people differ and must be treated at a special conference for food individually may be the most imwriters held in Chicago last De- portant factors in combatting cember by the National Dairy heart disease, said Dr. Robert S. Council. Lees of Massachusetts Institute Risk Factors of Technology. Dr. Lees also said: High blood lipids (fat), hered- "Only extended trials of diet and ity, a family history of heart drug therapy will tell us with disease, smoking, high blood pres- certainty whether such treatment sure, the dynamics of how your is worthwhile. But Dr. Lccs does blood flows through your arteries, recommend that the effort be all these fac- made with "persons at high risk stress, diabetes tors arc among the risks of heart and young enough to be likely to e mass-prescri- be Krit-chevsk- y, said Dr. Kritchevsky. "I think for every one of us, he continued, "all of the risk factors are important. For some people smoking may bo more important than diet Or heredity may be the most important For other people, it may be the other way around." To expand on Dr. Kritchevskys remarks, it might be that blood pressure is the most important risk for you. The imporant tiling disease, derive advantage from such fort ef- . .. Obesity "Contributes Strongly Dr. Lccs main point at the conference was that obesity "contributes strongly to high levels of fats in the blood and thus that weight reduction "must be the first line of therapy for individuals physicians believe to be susceptible to a heart attack. More on this next week. |