Sec. 6752(1)(b) was satisfied by an IRS supervisor’s timely signed approval of penalties against the taxpayer, without any “meaningful review” or “reasoned decision-making,” the Tax Court held.

Abstract: Approximate computing has emerged as a new paradigm for high-performance and energy-efficient design of circuits and systems. For the many approximate arithmetic circuits proposed, it has ...

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The Dutch manufacturer Delft Circuits is rewriting the rules of I/O cabling technology for full-stack quantum computing systems Flexible thinking, scalable innovation Delft Circuits has established ...

Transistors, the fundamental building blocks of digital logic, are now being made just a few dozen atoms wide. At these incredibly small scales, traditional silicon fabrication faces significant ...

DNA strand displacement circuits are inching closer to becoming cellular machines. Scientists are finding ways to make these programmable nanodevices stable and functional inside living cells. If ...

Article 210 provides the general requirements for branch circuits not over 1,000VAC or 1,500VDC. These include requirements for conductor sizing, overcurrent protection, identification, GFCI and AFCI ...

The critical role of snubber circuits in minimizing ringing and overshoot. How snubber circuitry is evolving to adapt to trends in power electronics, like the rising interest in wide-bandgap ...