OpenLLM-France/wikimedia huggingface dataset:
# Ordinary income

Under the United States Internal Revenue Code, the type of income is defined by its character. Ordinary income is usually characterized as income other than long-term capital gains. Ordinary income can consist of income from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or net income from a sole proprietorship, partnership or LLC. Rents and royalties, after certain deductions, depreciation or depletion allowances, and gambling winnings are also treated as ordinary income. A "short term capital gain", or gain on the sale of an asset held for less than one year of the capital gains holding period, is taxed as ordinary income.
Ordinary income stands in contrast to capital gain, which is defined as gain from the sale or exchange of a capital asset. A personal residence is a capital asset to the homeowner. By contrast, a land developer who had many houses for sale on many lots would treat each of those lots (and homes) as inventory when they are sold. For the developer, each lot and home would not be a capital asset. Similarly, clothing held by a retail store for sale in the ordinary course of business would be inventory -- and not a capital asset -- for the store.
Another case where income is not taxed as ordinary income is the case of qualified dividends. The general rule taxes dividends as ordinary income. A change allowing use of the same tax rates as is used for long term capital gains rates for qualified dividends was made with the Jobs and Growth Tax Relief Reconciliation Act of 2003. Qualified dividends are dividends paid by domestic corporations or by corporations from foreign countries that have a tax treaty with the United States. This rule applies under the condition that the corporation has included the dividends in its own taxable income. Thus pass-through corporations like REITs and REMICs would not distribute qualified dividends, and the dividends from those entities would be taxed at the ordinary income rates.

## Rates

In the United States, ordinary income is taxed at the marginal tax rates. As of 2006, there are six "tax brackets" ranging from 10% to 35%. Ordinary income is taxed within the particular tax bracket listed on the rate schedules or tax tables as a percentage for each dollar within that bracket. However, after the 2003 Tax Cut, qualified dividends and long-term capital gains are taxed at the same rate of 15% (up to 20% after 2012).
# Boudouaou District

Boudouaou is a district in Boumerdès Province, Algeria. It was named after its capital, Boudouaou.

## Municipalities

The district is further divided into 5 municipalities:
* Boudouaou
* Boudouaou-El-Bahri
* Bouzegza Keddara
* El Kharrouba
* Ouled Hedadj

## History
### French conquest

* Expedition of the Col des Beni Aïcha (1837)
* First Battle of Boudouaou (1837)
* First Battle of the Issers (1837)
* Battle of Alma (1871)

### Salafist terrorism

* 2006 Boudouaou bombing (8 August 2006)

## Notable people

* Ahmed Mahsas, Algerian politician and writer
* Rachid Mimouni, Algerian writer
* Walid Derrardja, Algerian footballer
# Violet Brand

Violet Brand (née Boughton) MBE (c. 1929 – 4 April 2020) was the author of the best-selling Spelling Made Easy series.

## Life

Violet Boughton was born in Canterbury, one of four children of parents involved in the Salvation Army. She established the Watford Dyslexia Centre and promoted the understanding and teaching of dyslexic children at a time when there was great hostility in many quarters to the whole concept. Over a number of years she had devoted her time to help these children and their teachers and was awarded an MBE in recognition. In 2011 she received an Outstanding Lifetime Academic Achievement Award from the British Dyslexia Association.
In 1950, she married Geoffrey Edward Brand, a professional musician and conductor, later a BBC producer; their children were Michael and Gill. Violet is the grandmother of comedian Katy Brand.
# Anthracene-9-carbaldehyde

Anthracene-9-carbaldehyde is the most common monoaldehyde derivative of anthracene. It is a yellow solid that is soluble in common organic solvents. It is prepared by Vilsmeier formylation of anthracene. The compound is also used as a building block for supramolecular assemblies. Hydrogenation of 9-anthracenecarboxaldehyde gives 9-anthracenemethanol.
# Moses Nthuka

Moses Masamba Nthuka is an Anglican bishop in Kenya: he has been the Bishop of Mbeere since 12th Oct 2008.
Nthuka was educated at St. Paul's University, Limuru and Anglia Ruskin University Cambridge UK. He was ordained to Priesthood in March 1994 and has served in Kenya and England (Anglican Diocese of Hereford). He has also written a book entitled 'Africa's Faith Based Organizations in Transformational Development'.
# Marc Galanter

Marc Galanter is a Professor of Law Emeritus at the University of Wisconsin Law School. Previously he was the John and Rylla Bosshard Professor of Law and South Asian Studies at the University of Wisconsin-Madison and LSE Centennial Professor at the London School of Economics and Political Science. He teaches South Asian Law, Law and Social Science, Legal Profession, Religion and the Law, Contracts, Dispute Processing and Negotiations. He has authored numerous books and articles related to law, the legal profession and the provision of legal services in India.
Galanter is also an expert on the Bhopal disaster that occurred in Bhopal, India in 1984. His collection of court documents, newspaper clippings, secondary sources and photos form the foundation of the "Bhopal: Law, Accidents, and Disasters in India" digital collection maintained by the University of Wisconsin Law School Library. The Bhopal digital archive contains thousands of documents, videos, a timeline and a bibliography of other works about the Bhopal disaster.

## Books

* Galanter, Marc, ed. (October 2006). Lowering the Bar (1st ed.). University of Wisconsin Press. ISBN 0-299-21350-1.
# Northern League

Northern League may refer to:

## Sport

Baseball
* Northern League (baseball, 1902–1971), a name used by several minor leagues that operated in the upper midwestern U.S. and Manitoba from 1902 to 1971
* Northern League (baseball, 1993–2010), an independent baseball league in the United States from 1993 to 2010
* Northern League (1936–1952), a collegiate summer baseball league that operated primarily in New York and Vermont
* Northern Association (1910), a minor league in Illinois and Iowa that operated for only one season
* Northern League (collegiate summer baseball), a collegiate summer baseball league named the Midwest Collegiate League from 2010 to 2022
Cricket
* Northern Premier Cricket League, a cricket league in England
Football
* Northern Football League, also known as Ebac Northern League, an association football league in North East England
* Northern Football League (Scotland) A now defunct Scottish football competition, in existence between 1891 and 1920
* Northern League (New Zealand), an association football league covering the northern part of the North Island, New Zealand
* Northern Premier League, also known as EvoStik League and previously UniBond League, an association football league covering the whole of the north of England
* Lega Nord (football), the first association football league in Italy
Ice hockey
* Northern League (ice hockey, 1966–1982), existed in the late 1970s and early 1980s in the United Kingdom
* Northern League (ice hockey, 2005–), a current minor ice hockey league in the United Kingdom
Motorcycle speedway
* Northern League (speedway), one of two British speedway leagues between 1929 and 1931

## Other meanings

* Northern League (Lega Nord), a political party in Italy
* Northern League (British neo-Nazi organisation), a eugenics group active in the United Kingdom in the mid-20th century
# Eberhardshof station

Eberhardshof station is a Nuremberg U-Bahn station, located on the U1.
It used to be the terminus for the "booster" line U11 until 2017 when trains formerly marked "U11" and "U21" were folded into U1 and U2.
# Copelatus mocquerysi

Copelatus mocquerysi is a species of diving beetle. It is part of the genus Copelatus, which is in the subfamily Copelatinae of the family Dytiscidae. It was described by Régimbart in 1895.
# Oroz-Betelu

Oroz-Betelu is a town and municipality located in the province and autonomous community of Navarre, northern Spain.
# Jones Point (Virginia)

Jones Point is a geographic point on the Potomac River within the city of Alexandria, Virginia, United States. The Jones Point Light and Jones Point Park are located at the point, which is immediately North of the confluence of Hunting Creek and the Potomac River.

## History

The 1791–1792 survey of the original boundaries of the District of Columbia began at a spot that was then at the tip of a cape at the Point. The south cornerstone from the boundary survey remains in a seawall several yards south of the lighthouse (see: History of Washington, D.C., and Boundary markers of the original District of Columbia).
During World War I, Jones Point was home to a private shipyard owned by the Virginia Shipbuilding Corporation that was intended to produce cargo ships for the war effort. However, the first ship produced at the yard, SS Gunston Hall, was not completed until after the war's end. The shipyard was idled in 1921 following accusations of fraud against the owners and most equipment was auctioned off in 1922. In 1923, the property was leased to the Western Marine and Salvage Company to dismantle surplus wood ships. After that company relocated to Maryland, the remaining property at the shipyard was auctioned off in 1928 and the former shipyard facilities were largely demolished.

## Description

The Woodrow Wilson Bridge crosses the park, most of which is under the jurisdiction of the National Park Service. The Mount Vernon Trail travels through the park.
The City of Alexandria had hosted many anniversary celebrations, starting in the 1980s, centered around its anniversary on July 10, at Jones Point, including its 250th in 1999, and often featuring a fireworks display. Beginning in 2002, they have been largely held at Oronoco Bay Park, located further north along the Potomac.
Jones Point underwent a major renovation, completed in 2012, which included National Park Service placards along walking and biking trails highlighting its history. Other improvements include larger parking lots, a basketball court, a playground, a concession stand, restrooms, new walking and bike paths, small fishing/sightseeing piers, and easy access to the Jones Point lighthouse. The National Park Service and others have erected in and near the park a number of markers that relate the history of Jones Point and its surroundings. One of the few visible remnants of the shipyard is the fitting-out dock, next to which is a grass lawn bound by a concrete retaining wall representing the length and width of SS Gunston Hall's hull.
# Antis

Antis may refer to:
* Antis (band), a Lithuanian postmodernist rock band
* Antis (dog), a dog that received the Dickin medal for bravery during World War II
* Antis Township, Blair County, Pennsylvania
* In antis, an architectural term for columns or pillars on the side of a door or window that are not detached from the main structure.
* Abbreviation for "anti-shippers" within online shipping discourse.
* Antis, an Indonesian home and cleaner products company.
# Moses Njue

Moses Njue was an Anglican bishop in Kenya: he was the Bishop of Embu from 1990 to 2006.
# Club 82

Club 82, also known as the 82 Club, was a nightclub in Manhattan, New York City that employed female impersonators as entertainers. The nightclub had a second life as a music venue, but was eventually closed.

## History
### Predecessors

The 181 Club was a predecessor to Club 82, and was named for its address at 181 Second Avenue. The club operated from 1945 to 1953, featuring male impersonators as waitstaff, and female impersonators as entertainers. The 181 Club lost its liquor license after being labelled a "hangout for perverts of both sexes".

### Founding

Club 82 was connected to the Genovese crime family and the Costello crime syndicate. While mobster Vito Genovese was in hiding abroad, his wife Anna Genovese became hostess of Club 82. The club's tagline was "Who's No Lady," and its drag revues featured both male and female impersonators.
Kitt Russell, dubbed "America's top femme mimic" by Walter Winchell, hosted many of the shows, and countless acts performed in them, such as female impersonators Sonne Teal, Kim Christy, and Mel Michaels. Revues were long and elaborate, replete with sets and costumes, and with titles like Sincapades of 1954, A Vacation in Color, Fun-Fair for '57, and Time Out for Fun.

### Investigation

In 1953, Club 82 came under police investigation with a potential loss of its liquor license, allegedly orchestrated by vindictive Vito to spite Anna. In testifying against her own clubs, Anna stated that the Club 82 was gang-owned. Her testimony ostensibly served to shift the blame from solely herself to her husband Vito's associates who had presided over, and allegedly monitored her activities running the club, while Vito was in exile in Italy.
The State Liquor Authority had previously revoked Club 82's liquor license on account of "disorderly conduct," which was code at the time for infractions involving things like serving alcohol to gay people, or people suspected of being gay.

## Culture

Although the entertainers were mostly gay, Club 82 catered primarily to heterosexuals.
Entertainers were reportedly overworked, and the club was frequented by wealthy celebrities:
   Management had inhuman expectations of the cast, which performed three Broadway-level productions every night, in glamorous gowns from designer John Wong. Orchestra leader Johnny Wilson and Carnegie-trained show director Kit Russel didn't allow anyone to miss even one beat. Liberace, Burt Lancaster, Judy Garland, Frank Sinatra, Elizabeth Taylor, Tennessee Williams and other celebrities behaved badly. It was the type of place where a drunken Errol Flynn might play the piano—with his male member—onstage at two o'clock in the morning.

## Performers

One prominent performer at Club 82 was Angie Stardust. However, in the 1960s, after she began transgender hormone replacement therapy to medically transition, she was fired from Club 82 by the owners.
# Nina Dimitrieff

Nina Dimitrieff (born 1880s – died after 1952), also seen as Nina Dmitrieff and later as Nina Massell, was a Russian soprano singer, active in the United States after 1910.

## Early life

Nina Dmitrieff self-reported as being born in Saint Petersburg in August 1881 or 1882, to Pheophan Dimitrieff and Baroness Alexandria Von Russell.
She was described in publicity as "daughter of the famous Russian general Pheophan Dimitrieff", and educated at Smolny Convent in Saint Petersburg, where she was a schoolmate of Elena of Montenegro.

## Career

Dimitrieff made her American debut as Margarita in The Damnation of Faust at the 1910 Worcester Music Festival. In that same year, the New York Times opined that "Her voice is not notable for fine quality, being, in fact, somewhat hard and unyielding; nor is she equally successful in many different styles of songs."
In 1911, she sang in California with other Russian musicians, and sang at concert conducted by Leopold Stokowski, and sang at a fundraiser for tuberculosis prevention in Pittsburgh. In 1913 Dimitrieff sang at "Verdi Night" at the May Festival of the Albany Musical Association, and gave a joint recital with Russian cellist Vladimir Dubinsky at New York's Aeolian Hall.
She returned to Aeolian Hall with a recital of Russian traditional songs in 1916, at which she also wore Russian costumes and gave a lecture on the history of Russian church music and folksongs. Also in 1916, she and other Russian artists including Mischa Levitzki, Anna Pavlova, and a balalaika orchestra performed at a benefit in Connecticut, for Russian prisoners of war.
Dimitrieff made several recordings for the Victor Talking Machine Company in 1916. Later in life, she taught voice classes, and accompanied other concert performers on piano.

## Personal life

Nina Dimitrieff married Jacob (James) Massell, a voice teacher and writer, in New York in June 1910. They continued living in New York through at least 1920. She was widowed when he died in 1948 in The Bronx. She was still alive to renew the copyright on her husband's book, To Sing or Not to Sing, in 1953.
# Michaela Kardeis

Michaela Kardeis (born 5 March 1972) was the Director General for the Public Security in the Austrian Ministry of the Interior. Previously she served as police vice-president at the state police directorate Vienna.
# Netechma triangulum

Netechma triangulum is a species of moth of the family Tortricidae. It is endemic to Ecuador (Morona-Santiago Province).
The wingspan is 22 millimetres (0.87 in) for males and 25 millimetres (0.98 in) for females.
# Morgan Ncube

Morgan Ncube is a Zimbabwean politician who served as the Member of Parliament for Beitbridge West as a member of the Citizens Coalition for Change between September and October 2023. He formerly served as the mayor of Beitbridge in Matabeleland South from 2018 to 2020 as a member of the MDC Alliance.

## Political career

Ncube was a member of the MDC Alliance and served as the party's national youth organising secretary. He was elected the councillor for Ward 4 of the Beitbridge Town Council during the 2018 harmonised elections. Shortly afterwards, he was elected unopposed as town mayor.
In September 2020, Ncube was expelled from the MDC Alliance by Movement for Democratic Change – Tsvangirai leader Thokozani Khupe for supporting former MDC Alliance leader Nelson Chamisa. He ceased to be a councillor and mayor as a result. Ncube then became a member of Chamisa's new political party, the Citizens Coalition for Change, after its founding in January 2022 and won his council seat back in a by-election in March 2022 as a member of the party.
Ncube was elected Member of Parliament for Beitbridge West in the general election held on 23 August 2023 by 96 votes, becoming the first opposition candidate to win a parliamentary seat in Beitbridge since 2000.
On 3 October 2023, Sengenzo Tshabangu, who claimed to be the interim Secretary-General of the CCC, wrote a letter to National Assembly Speaker Jacob Mudenda, in which he stated that Ncube and a group of CCC MPs had been expelled from the party. Mudenda recognized Tshabangu's letter and wrote to the Zimbabwean electoral commission that Ncube and other CCC MPs had lost their parliamentary membership, despite party leader Chamisa asking Mudenda to disregard the letter. Ncube and the other expelled CCC MPs subsequently all filed to stand as CCC candidates in their constituencies for the by-elections on 9 December 2023. On 7 December 2023, two days before the scheduled by-elections, the Harare High Court barred Ncube and the other expelled CCC MPs from contesting the by-elections.
# Jorge Toledo Albiñana

Jorge Toledo Albiñana (born in Ludwigshafen am Rhein, Germany, on 21 September 1964) is a Spanish diplomat who has served as the European Union ambassador to China since September 2022. He previously served as Spain's ambassador to Japan, and as Secretary of State for the European Union.
Graduated in Law from the University of Zaragoza, he entered the Diplomatic Career in 1989.
He has been assigned to the Spanish diplomatic representations in India and Japan. He was a technical advisor in the Cabinet of the Minister of Foreign Affairs and in the General Subdirectorate of Industrial, Energy, Transportation and Communications Affairs, and advisory member in the Cabinet of the Secretary of State for Foreign Policy and in the Organizing Committee of the Spanish Presidency of the Council of the European Union. He has been Head of the Technical Office of the Secretary General for European Affairs and in 2005 he was appointed Director of the Cabinet of the Secretary of State for the European Union.
From July 2008 to September 2011 he was Ambassador of Spain in Senegal, being appointed as Ambassador in the Special Mission for Bilateral Affairs of the European Union. He was the architect of the negotiation that led to the adoption of the rule concerning the blocking minority in the Council's votes in the EU Treaties.
Until 2 December 2016 he was an advisor in the Cabinet of the Presidency of the Government, with the position of Director of the Department of European Affairs and G20. In the Council of Ministers of 2 December 2016 he was appointed Secretary of State for the EU, a position he held until 28 July 2017, when the said secretariat of state was renamed Secretary of State for European Affairs.
From October 2018 to February 2022 he had held the position of Ambassador Extraordinary and Plenipotentiary to Japan. Since 1 September 2022, he has served as the EU's ambassador to China.
# Underwater People

Professional ratings :
| Review scores ||
| Source | Rating |
| AllMusic | |
| MusicHound Rock: The Essential Album Guide | |
Underwater People is the second album by The Samples. It contained live material, demos, unreleased songs, and alternate versions. It was released on November 30, 1991, and re-released by What Are Records? in 1992.

## Critical reception

MusicHound Rock: The Essential Album Guide called the album the band's best, writing that it "rises above the rest with lots of energetic reggae rhythms and more consistent songwriting."

## Track listing

* Underwater People (Live)
* My Town (Meltdown) (Live)
* Braidwood
* Giants (Live)
* After the Rain (Live)
* Moonlit Treese (1987)
* Overthrow (Live)
* Feel us Shaking (Acoustic)

## Lineup

* Sean Kelly (Lead Singer, Guitars)
* Andy Sheldon (Bass, Vocals)
* Al Laughlin (Keyboards, Vocals)
* Jeep MacNichol (Drums/Percussion)
* Charles Hambleton (Acoustic Guitar)
* Chat Charbuck (Congas on "Moonlit Treese")
* Branford Marsalis (Sax on "Giants")
# Moses Noovao-McGreal

Moses Noovao-McGreal (born 7 December 1996) is a Cook Islands international rugby league footballer who plays as a lock, second-row or hooker for the Norths Devils in the Queensland Cup.

## Background

Noovao-McGreal was born in Auckland, New Zealand. He is of Cook Islands descent.
He played his junior rugby league for the Noosa Pirates.

## Playing career
### Club career

Noovao-McGreal played in the NSW Cup for the Manly-Warringah Sea Eagles between 2015 and 2016.
He joined the Norths Devils ahead of the 2018 Queensland Cup season.

### International career

In 2016 Noovao-McGreal made his international début for the Cook Islands against Lebanon.
He played for the Cook Islands at the 2019 Rugby League World Cup 9s. He made three appearances without scoring a try at the competition.
In 2022 Noovao-McGreal was named in the Cook Islands squad for the 2021 Rugby League World Cup.
# Journal of Hazardous, Toxic & Radioactive Waste

The Journal of Hazardous, Toxic, and Radioactive Waste is a quarterly peer-reviewed scientific journal published by the American Society of Civil Engineers and covering planning and management for hazardous, toxic and radioactive wastes.

## History

The journal was established in 1997 as the Practice Periodical of Hazardous, Toxic, and Radioactive Waste, obtaining its current name in 2010.

## Abstracting and indexing

The journal is abstracted and indexed in Ei Compendex, ProQuest databases, Civil Engineering Database, Inspec, Scopus, and EBSCO databases.