OpenLLM-France/wikimedia huggingface dataset:
# Private letter ruling

Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts."
A letter ruling binds both the IRS and the requesting taxpayer (in the event the matter is further disputed or litigated) but only those parties, so the ruling may not be relied on as precedent by other taxpayers. The IRS has the option, however, of redacting the personal content of a letter ruling and issuing that content as a revenue ruling, which may become binding on all taxpayers and the IRS.
PLRs from 1997 onwards are available to the public through the IRS Electronic reading room (see 26 U.S.C. § 6110).

## Similarity to technical advice memorandum

A technical advice memorandum (TAM) is similar to a letter ruling, but is typically obtained during the course of an IRS examination. A TAM is generally issued by an IRS Associate Chief Counsel Office to an IRS Division Commissioner, or to an IRS Appeals Area Director. A TAM is issued after a request for assistance arising during "any proceeding" before the IRS.
The request for advice must concern the interpretation and application of the internal revenue laws, tax treaties, regulations, revenue rulings, or other precedents to a specific set of facts to determine the correct tax treatment for an item in a year under audit or on appeal.
# Victor Diagne

Victor Diagne (born 5 July 1971) is a Senegalese footballer. He played in eight matches for the Senegal national football team from 1992 to 1996. He was also named in Senegal's squad for the 1992 African Cup of Nations tournament.
# 1908–09 Iowa State Cyclones men's basketball team

The 1908–09 Iowa State Cyclones men's basketball team (also known informally as Ames) represented Iowa State University during the 1908–09 IAAUS men's basketball season. The Cyclones were coached by Clyde Williams, in his second season with the Cyclones. The Cyclones played their home games at the Margaret Hall Gymnasium in Ames, Iowa.
They finished the season 4–10, 4–4 in Missouri Valley play to finish in second place in the North division.

## Schedule and results

| Date time, TV | Opponent$^#$ | Result | Record | Site city, state |
| Regular season ||||||
| January 9, 1909* | at Missouri | L 14–53 | 0–1 | Rothwell Gymnasium Columbia, Missouri |
| January 11, 1909* | at Kansas | L 22–65 | 0–2 | Robinson Gymnasium Lawrence, Kansas |
| January 12, 1909* | at Kansas State | L 32–42 | 0–3 | Nichols Hall Manhattan, Kansas |
| January 13, 1909* | at Nebraska Wesleyan | L 21–31 | 0–4 | Lincoln, Nebraska |
| January 15, 1909 | at Nebraska | L 20–42 | 0–5 (0–1) | Grant Memorial Hall Lincoln, Nebraska |
| January 16, 1909 | at Nebraska | L 21–40 | 0–6 (0–2) | Grant Memorial Hall Lincoln, Nebraska |
| January 26, 1909 | Drake Iowa Big Four | L 24–31 | 0–7 (0–3) | Margaret Hall Gymnasium Ames, Iowa |
| February 2, 1909 | at Drake Iowa Big Four | W 30–22 | 1–7 (1–3) | "The Shed" Des Moines, Iowa |
| February 3, 1909 | at Grinnell | L 11–53 | 1–8 | Grinnell, Iowa |
| February 8, 1909 | Nebraska | W 22–16 | 2–8 (2–3) | Margaret Hall Gymnasium Ames, Iowa |
| February 9, 1909 | Nebraska | L 17–31 | 2–9 (2–4) | Margaret Hall Gymnasium Ames, Iowa |
| February 13, 1909 | Drake Iowa Big Four | W 38–31 | 3–9 (3–4) | Margaret Hall Gymnasium Ames, Iowa |
| February 20, 1909* | Grinnell | L 13–27 | 3–10 | Margaret Hall Gymnasium Ames, Iowa |
| February 26, 1909* | at Drake Iowa Big Four | W 32–30 | 4–10 (4–4) | "The Shed" Des Moines, Iowa |
| *Non-conference game. $^#$Rankings from AP poll. (#) Tournament seedings in parentheses. All times are in Central Time. ||||||
# Rajendra Gehlot

Rajendra Gehlot is an Indian politician. He was elected to the Rajasthan Legislative Assembly from Sardarpura as a member of the Bharatiya Janata Party. He is the Member of Parliament in Rajya Sabha from Rajasthan since June 2020.
# USS Elk

USS Elk is a name used more than once by the U.S. Navy:
* USS Elk (1863), a Civil War gunboat commissioned 6 May 1864.
* USS Elk (IX-115), a tanker, was launched 6 November 1943 by California Shipbuilding Corp., Wilmington, California.
# Swimming at the 2010 Summer Youth Olympics – Girls' 200 metre individual medley

The girl's 200 metre individual medley event at the 2010 Youth Olympic Games took place on August 15, at the Singapore Sports School.

## Medalists

| Gold | Kaitlyn Jones United States | 2:14.53 |
| Silver | Kristina Kochetkova Russia | 2:15.13 |
| Bronze | Barbora Závadová Czech Republic | 2:15.36 |

## Heats
### Heat 1

| Rank | Lane | Name | Nationality | Time |
| 1 | 3 | Zeineb Khalfallah | Tunisia | 2:23.81 |
| 2 | 5 | Karen Vilorio | Honduras | 2:29.42 |
| 3 | 4 | Nibal Yamout | Lebanon | 2:32.23 |

### Heat 2

| Rank | Lane | Name | Nationality | Time | Notes |
| 1 | 4 | Kristina Kochetkova | Russia | 2:15.73 | Q |
| 2 | 5 | Kaitlyn Jones | United States | 2:16.57 | Q |
| 3 | 3 | Julia Gerotto | Brazil | 2:21.90 | |
| 4 | 6 | Emily Selig | Australia | 2:22.15 | |
| 5 | 2 | Maria Carolina da Costa Rosa | Portugal | 2:24.23 | |
| - | 1 | Wei Li Lai | Malaysia | | DSQ |
| - | 7 | Karla Yolanda Rafaela Toscano López | Guatemala | | DSQ |

### Heat 3

| Rank | Lane | Name | Nationality | Time | Notes |
| 1 | 3 | Barbora Závadová | Czech Republic | 2:17.74 | Q |
| 2 | 4 | Stefania Pirozzi | Italy | 2:20.94 | Q |
| 3 | 7 | Gizem Bozkurt | Turkey | 2:21.40 | Q |
| 4 | 6 | Martina Elhenicka | Czech Republic | 2:21.68 | |
| 5 | 5 | Hyejin Kim | South Korea | 2:22.78 | |
| 6 | 2 | Ting Chen | Chinese Taipei | 2:23.04 | |
| 7 | 1 | Inga Elin Cryer | Iceland | 2:25.12 | |
| 8 | 8 | Bryndis Run Hansen | Iceland | 2:28.10 | |

### Heat 4

| Rank | Lane | Name | Nationality | Time | Notes |
| 1 | 5 | Chloe Francis | New Zealand | 2:16.96 | Q |
| 2 | 4 | Ekaterina Andreeva | Russia | 2:17.10 | Q |
| 3 | 3 | Jordan Mattern | United States | 2:19.55 | Q |
| 4 | 6 | Jolien Vermeylen | Belgium | 2:22.66 | |
| 5 | 2 | Ratna Marita | Indonesia | 2:23.92 | |
| 6 | 8 | Oneida Cooper | South Africa | 2:27.82 | |
| 7 | 1 | Renee Stothard | New Zealand | 2:31.22 | |
| - | 7 | Juanita Barreto | Colombia | - | DSQ |

## Final

| Rank | Lane | Name | Nationality | Time |
| | 5 | Kaitlyn Jones | United States | 2:14.53 |
| | 4 | Kristina Kochetkova | Russia | 2:15.13 |
| | 2 | Barbora Závadová | Czech Republic | 2:15.36 |
| 4 | 6 | Ekaterina Andreeva | Russia | 2:17.37 |
| 5 | 3 | Chloe Francis | New Zealand | 2:17.62 |
| 6 | 7 | Jordan Mattern | United States | 2:19.70 |
| 7 | 1 | Stefania Pirozzi | Italy | 2:19.91 |
| 8 | 8 | Gizem Bozkurt | Turkey | 2:20.00 |
# Political cleansing

Political cleansing may refer to:
* Party purge, cleansing of a party of perceived undesirables
* Political cleansing of population
* Decommunization
* Denazification
# Victor Pineda

Victor Pineda may refer to:
* Victor Pineda (activist) (born 1978), American scholar and disability rights advocate
* Victor Pineda (soccer) (born 1993), American soccer player
# Victoria Vale

Victoria Vale is a community in the Canadian province of Nova Scotia, located in Annapolis County. It is situated in a valley on North Mountain, at an elevation of 100 m. It is on Nova Scotia Route 362. It was named for Queen Victoria following her silver jubilee in 1862.
44°59′42.34″N 65°4′14.95″W﻿ / ﻿44.9950944°N 65.0708194°W﻿ / 44.9950944; -65.0708194﻿ (Victoria Vale, Nova Scotia)
# Vickery House

Vickery House may refer to:
in the United States (by state then city)
* Fields Place-Vickery House, Dahlonega, Georgia, listed on the National Register of Historic Places (NRHP) in Lumpkin County
* Gulley-Vickery-Blackwell House, Hartwell, Georgia, listed on the NRHP in Hart County, Georgia
* Horton-Vickery House, Hartwell, Georgia, listed on the NRHP in Hart County, Georgia
* Vickery House (Lavonia, Georgia), listed on the NRHP in Franklin County, Georgia
* Capt. David Vickery House, Taunton, Massachusetts, listed on the NRHP in Bristol County, Massachusetts
* Vickery-Baylies House, Taunton, Massachusetts, listed on the NRHP in Bristol County, Massachusetts
* Richard Vickery House, Waxahachie, Texas, listed on the NRHP in Ellis County, Texas
# Vickery House (Lavonia, Georgia)

The Vickery House in Lavonia, Georgia, also known as the Shirley House, is a historic house built around 1900–1905. It was listed on the National Register of Historic Places in 1983.
It was built for C.W. Vickery, a merchant and the founder of the Vickery Bank.
# Polynucleobacter cosmopolitanus

Polynucleobacter cosmopolitanus is an aerobic, catalase- and oxidase-positive, chemo-organotrophic, nonmotile bacterium of the genus Polynucleobacter, isolated from freshwater habitats in Eurasia, South America, North America, Africa, Oceania, the Hawaiian Archipelago, in lakes located in Japan, and a river estuary of northern Taiwan. The type strain of the species was isolated from Lake Mondsee in Austria.
# Polymyxa graminis

Polymyxa graminis is a species of plasmodiophorid cercozoans. It is an obligate parasite of plant roots and, though itself non-pathogenic, is responsible for the transmission of several very important plant viruses, including barley yellow mosaic virus (BaYMV) and soil-borne wheat mosaic virus (SBWMV).
# Polyommatus dagmara

Polyommatus dagmara is a butterfly in the family Lycaenidae. It was described by Grigory Grum-Grshimailo in 1888 It is found in Ghissar, Darvaz and Alai (Gissaro–Alai open woodlands).
L. dagmara Gr.-Grsh. (80 f). The male strongly recalls Polyommatus magnifica, but is considerably smaller; the blue colour is restricted to the basal half of both wings, and is not extended along the costa to the apex as in ‘’superba’’. The female is paler, only the hindwing shows distinct russet-yellow marginal lunules, of which there are also traces in the male. ‘The ocelli of the underside are much less enlarged and prominent in both sexes, those of the hindwing being especially very much smaller and delicate. — In Turkestan, Bokhara, in June, at 5—10 000 ft. Asia. .
# Polyscias scopoliae

Polyscias scopoliae is a species of plant in the family Araliaceae. It is endemic to New Caledonia.
# Polyura narcaeus

Polyura narcaeus, the China nawab, is a butterfly in the family Nymphalidae. It was described by William Chapman Hewitson in 1854. It is found in the Palearctic and Indomalayan realms.

## Subspecies

* P. n. narcaeus (China, Naga Hills, Abor Valley, North Burma)
* P. n. menedemus (Oberthür, 1891) (China: Ta-tsien-lou, Moenia, Yunnan)
* P. n. meghaduta (Fruhstorfer, 1908) (Taiwan)
* P. n. aborica (Evans, 1924) (south-eastern Tibet, northern Assam)
* P. n. thawgawa (Tytler, 1940) (central Burma to Vietnam, Yunnan)
* P. n. lissainei (Tytler, 1914) (Assam: Naga Hills to Thailand)

## Biology

The larva feeds on Trema orientalis, Celtis formosana, Pithecellobium lucidum, Prunus phaeosticta.
# Polyura posidonius

Polyura posidonius is a butterfly in the family Nymphalidae. It was described by Leech in 1891. It is found in Tibet and western China.
# Vighizzolo d'Este

Vighizzolo d'Este is a comune (municipality) in the Province of Padua in the Italian region Veneto, located about 60 kilometres (37 mi) southwest of Venice and about 30 kilometres (19 mi) southwest of Padua.
Vighizzolo d'Este borders the following municipalities: Carceri, Este, Piacenza d'Adige, Ponso, Sant'Urbano, Villa Estense.
# Vigh

Vigh is a surname. Notable people with the surname include:
* Dalton Vigh (born 1964), Brazilian actor
* László Vigh (born 1961), Hungarian politician
* Melinda Vigh (1982–2021), Hungarian climber
* Tibor Vigh (born 1941), Canadian soccer player
# Popular Prakashan

Popular Prakashan is an Indian independent publisher and bookseller founded in Bombay in 1924.

## History

In 1924, founder Ganesh R. Bhatkal, a former employee of Oxford University Press India, established the Popular Book Depot as an independent bookseller. In 1962, his successors Sadanand and Ramdas G. Bhatkal created Popular Prakashan Pvt. Ltd. as a publishing company.

## Publications
### Cookery

Popular Prakashan specialises in cookery titles. Sanjeev Kapoor of Khana Khazana is Popular's best-selling author and Popular has published more than 85 books by him. These are also available in Hindi, Marathi and Gujarati. Rasachandrika: Saraswat Cookery Book is a great compilation of delectable recipes from Maharashtrian and Konkani cuisine. Asha Khatau and Jeroo Mehta have also been published through Popular.

### Arts, culture and women's studies

In 1990, Popular Prakashan set up a Kolkata-based associate firm, Bhatkal and Sen, for specialized publishing in the fields of culture and women's studies. These books focus primarily on contemporary debates, grassroots movements, politics and culture as viewed from a critical and progressive standpoint. Popular Prakashan's subsidiary, Foundation B&G, also publishes books on the arts.

### Books in Marathi

Popular Prakashan has published titles in Marathi, concentrating mainly on fiction, drama, literary criticism and poetry. Writers in this language include Vinda Karandikar, Gangadhar Gadgil, G.A. Kulkarni, Nirmala Deshpande and Kamal Desai.

### Children's books

Popular have published a series of storybooks in association with Chandamama, the oldest children's magazine in India. They have also published the Brainworks series of books in association with Leopard Learning Systems, USA, as well as other early learning titles. Shobhaa De's book for teenagers, S's Secret, was released by Popular Prakashan in December 2009. It has been translated into Hindi and Marathi.

## Joint ventures

Popular shares a relationship with Encyclopædia Britannica in India with whom it has published over a hundred titles in the last few years. With National Geographic Popular has published a series on animal life, the human body, weather and the universe. These include Life Cycles, Ecosystems and Animal Adaptations. They have also published early learning books in collaboration with Modern Publishing, USA. Popular Prakashan have also published children's books in conjunction with Disney.
In partnership with DeAgostini, Popular Prakashan has published the I Get It children's reference series and English-language course English Interactive.
# Vijay Pur railway station

Vijay Pur railway station is a railway station on Indore–Gwalior line under the Bhopal railway division of West Central Railway zone. This is situated beside National Highway 46 at Vijaipur in Guna district of the Indian state of Madhya Pradesh.
# Victoria Adams

Victoria Adams may refer to:
* Victoria Adams (comics), fictional superheroine known as the Shield
* Victoria Gray Adams (1926–2006), civil rights activist
* Victoria Beckham (born 1974), née Adams, English pop singer and businesswoman
* Vicki Chalmers (born 1989), née Adams, Scottish curler
* Mickie James (born 1979), American wrestler, sometimes uses the ring name Vicki Adams
# Victoria Adjetey

Victoria Adjetey is a Ghanaian politician and a nurse. She served as a member of parliament for the Ga South constituency in Greater Accra region of Ghana.

## Early life and education

Victoria Adjetey was born on 5 June 1942, she attended Public Health Nurses School where she obtained a Public Health Nursing Certificate in nursing.

## Career

She was a former member of the first parliament of the Fourth Republic, she served from January 1993 to January 1997. She is also a nurse.

## Politics

Adjetey was elected member of the first parliament of the Fourth Republic during the 1992 Ghanaian parliamentary election on the ticket of the National Democratic Congress. She lost the seat to Margaret Clarke Kwesie of the National Democratic Congress in 1996 Ghanaian general election who defeated Eric Busby Quartey-Papafio of the New Patriotic Party; Jesse Nii Adu Commey Randolp of Convention People's Party; Daniel Addoquaye Pappoe of People's National Congress and Amekah Kwadzo John of Great Consolidated Popular Party.
She was elected with a total valid vote cast of 49,758. This was equivalent to 52.20% of the total valid votes cast. Her opponents obtained respectively 19,180, 3,092, 2,416 and 1,485 votes out of the total valid votes cast. These were equivalent to 20.10%, 3.20%, 2.50% and 1.60% respectively of the total valid votes.

## Personal life

She is a Christian.
# Viktor Baranov

Viktor Baranov may refer to:
* Viktor Baranov (diver) (1893–?), Russian Olympic diver
* Viktor Dmitryevich Baranov (1928–2005), Soviet cross-country skier
* Viktor Ilyich Baranov (1906–1996), Soviet armor commander
* Viktor Kirillovich Baranov (1901–1970), Soviet cavalry commander
# Vocavit nos pius

Vocavit nos pius (13 October 1458) is a papal bull issued by Pope Pius II inviting all the European rulers to a Congress to prepare for a crusade against the Ottoman Empire.
Pius declared that since the time of Constantine the Church had never been so trampled upon than she now was by the followers of the "false prophet Mahomet". He claimed this was a punishment from God for the sins of the nations but that God had appointed him to the Holy See to deliver the world from this threat. Pius accepted this would be difficult but added: "The bark of the Church often rocks to and fro, but it does not sink; it is buffeted, but not shattered; it is assailed, but not wrecked; God permits His people to be tried, but He will not suffer them to be overwhelmed".
A Congress was duly held in Mantua in 1459–60.
# Professional Business School of Higher Education LIBERTAS

Libertas Business College was founded in 2004 with the aim of educating and preparing students for the challenging environment of the global economy. The educational programme , currently attended 600 students, is designed in accordance with the Bologna Declaration.
# Vladimir Izdebskiy

Vladimir Izdebskiy was a sculptor born on June 3, 1882, in Kiev, Ukraine. He attended Odessa Art School from 1901 to 1903. In 1903 he moved to Munich to study at the Academy of Art. After taking part in the 1905 Russian uprisings he was expelled from the school. He then moved to Russia. In 1907 he returned to Odessa and began to give drawing lessons. He also started creating sculptures at that time. In 1909 Izdebskiy formed the Izdebskiy Salon, a place where artists from Russia and abroad could meet. He later fled from Petrograd to reunite with the rest of his family in Paris. In 1941, during World War II, Izdebskiy fled France and lived in New York from that point on. He died August 20, 1965.
# Raja Habib al-Khuzaai

Raja Habib al-Khuzaai was a member of the Interim Iraq Governing Council, created following the United States's 2003 invasion of Iraq, and one of only three women on the twenty-five-member governing body. She has also been a member of the Iraqi National Assembly, elected under the banner of the United Iraqi Alliance. Although she lived in the United Kingdom in the 1960s and 1970s, she returned to Iraq in 1977. A Shia Muslim, al-Khuazaai is a medical doctor who currently directs a maternity hospital in the southern Iraqi city of Diwaniyah.
# New Labour Party (Egypt)

The New Labour Party (Al Amal Al Jadeed) is a Salafist political party in Egypt.
# USS Elfrida

USS Elfrida, later USS Elfrida (SP-988), was a United States Navy patrol vessel in commission from 1898 to 1918. She served in the Spanish–American War and World War I.

## Construction, acquisition, and commissioning

Elfrida was built as a steel schooner of the same name in 1889 by Harlan and Hollingsworth at Wilmington, Delaware, for use as a private yacht. The U.S. Navy purchased her on 15 June 1898 for use as a patrol yacht in the Spanish–American War. After fitting out at the New York Navy Yard in Brooklyn, New York, she was commissioned on 30 June 1898 as USS Elfrida.

## United States Navy service

Based in New York City, Elfrida patrolled along the Connecticut coast and in the New York City area for the rest of the Spanish–American War, which ended on 12 August 1898. With the war over, she was decommissioned on 14 September 1898.
Elfrida was recommissioned on 29 April 1899 and loaned to the Connecticut Naval Militia to train United States Naval Reserve personnel. She was transferred to the New Jersey Militia in 1900, but in 1902 returned to her duties with the Connecticut Naval Militia. She was returned to the Navy and decommissioned on 27 June 1908.
In 1909, the Navy loaned Elfrida to the North Carolina Naval Militia. She arrived at New Bern, North Carolina, on 26 July 1909 and was recommissioned on 20 August 1909.
After the United States entered World War I on 6 April 1917, Elfrida was returned to the Navy, which gave her the section patrol number 988 and put her into service as the section patrol boat USS Elfrida (SP-988). Assigned to the 5th Naval District, she was placed in charge of a fleet of Navy motorboats tending the submarine nets at the York River Upper Barrier in Virginia. During a voyage from Norfolk, Virginia, to Yorktown, Virginia, an accidental explosion on board Elfrida killed one man and seriously injured two others on 25 August 1917.

## Disposal

The Navy ordered Elfrida to be demobilized at the end of 1917. She was decommissioned for the last time on 31 March 1918 and sold on 11 May 1918.
# USS Elizabeth M. Froelich

USS Elizabeth M. Froelich (SP-380) was a minesweeper that served in the United States Navy from 1917 to 1919.
Elizabeth M. Froelich was built as a commercial freight boat of the same name. On 18 May 1917, the U.S. Navy acquired her at New York City from her owner for use on the section patrol as a minesweeper during World War I. She was commissioned as USS Elizabeth M. Froelich (SP-380) the same day.
After fitting out as a minesweeper, Elizabeth M. Froelich was assigned to the 5th Naval District, where she operated for the rest of World War I and into 1919. She was decommissioned and returned to her owner on the same day in 1919; sources differ as to whether the day was 14 April 1919 or 14 May 1919.
# USS Flusser

Several ships of United States Navy were named USS Flusser for Charles Williamson Flusser:
* The first USS Flusser (1864) was captured in 1864 and sold in 1865.
* The second USS Flusser (DD-20) was a Smith-class destroyer, commissioned in 1909 and sold in 1919.
* The third USS Flusser (DD-289) was a Clemson-class destroyer, commissioned in 1920 and scrapped in 1930.
* The fourth USS Flusser (DD-368) was a Mahan-class destroyer, commissioned in 1936 and decommissioned in 1946.
# USS Limpkin

USS Limpkin may refer to the following ships of the United States Navy:
* USS Limpkin (AMc-48), launched 5 April 1941 and placed out of service 15 April 1946
* USS Limpkin (MSC-195), launched 22 May 1954 and struck 1 May 1976
# USS Noble (1861)

USS Noble (1861) was a wooden bark purchased during the American Civil War by the Union Navy 2 December 1861 at Sag Harbor, New York.
Noble was selected to be used as part of the obstructions placed in the "Stone Fleet" – a fleet of hulks sunk in selected waterways of the Confederate States of America to prevent passage of ships.
She was sunk in a channel leading to Savannah, Georgia, early in 1862.