Given the task definition, example input & output, solve the new input case.
Write a phrase, the answer to which is present in the passage. The answer to this question should be completely and unambiguously found in the passage. The query must be about a single or multiple linked entities.
Example: Most people should get all the nutrients they need by having a varied and balanced diet, although some few people may need to take extra supplements. What this guide covers This guide has information about: Bonus: Like potassium, calcium helps regulate blood pressure. On your plate: milk (and other dairy products), spinach, beans and calcium-fortified products. 4. Magnesium: One of the most underrated minerals, magnesium is involved in over 300 chemical reactions in your body. other vitamins and minerals including beta-carotene, copper, potassium and zinc ; Use these links to find out what these nutrients do, how much of them you need, how to ensure you get enough, and what the risks are if you take too much. Additional information. There are separate pages on: vitamins for children Vitamins and minerals. vitamins-minerals Vitamin A. vitamins-minerals B vitamins and folic acid. vitamins-minerals Vitamin C. vitamins-minerals Vitamin D. vitamins-minerals Vitamin E. vitamins-minerals Vitamin K. vitamins-minerals Calcium. There are separate pages on: 1 vitamins for children. 2 vitamins, supplements and nutrition in pregnancy. 3 fluoride. The 5 Minerals You Really Need ... and How to Add Them to Your Diet. According to Nobel Prize-winner Dr. Linus Pauling, you can trace every health ailment to a mineral deficiency. Who knew?Stress, for example, robs your body of magnesium. An iron deficiency can make you feel lethargic -- and compromise your immunity. On your plate: bananas, baked potatoes, raisins, tomatoes and artichokes. 1 3. Calcium: Sure, calcium helps build strong bones, but it also helps prevent PMS (a welcome side effect for women everywhere). 2 4. Magnesium: One of the most underrated minerals, magnesium is involved in over 300 chemical reactions in your body. other vitamins and minerals including beta-carotene, copper, potassium and zinc Use these links to find out what these nutrients do, how much of them you need, how to ensure you get enough, and what the risks are if you take too much. Vitamins and minerals are nutrients your body needs in small amounts to work properly and stay healthy. Most people should get all the nutrients they need by having a varied and balanced diet, although some few people may need to take extra supplements. What this guide covers. This guide has information about: vitamin A B vitamins and folic acid So which minerals do you need, and how do you add them to your diet? Minerals are incredibly important for health and to prevent chronic disease. Without them we'd suffer from osteoporosis, PMS, high blood pressure and low energy, just to name a few, says Karen Ansel, a registered dietitian in New York.
Output: the importance of minerals in diet
The passage is about the importance of nutrients in a diet. This includes minerals, and hence, the question of importance of minerals can be answered from the information in the passage.

New input case for you: Sunday, August 12, 2007. USING RETROACTIVE EFFECTIVE DATES IN AGREEMENTS. Tax effects flow from the date transactions occur. For example, in a recent Tax Court case, a dispute arose in regard to a change in ownership of interests in a limited liability company (LLC). In the end, the IRS position was upheld. It is interesting that this is the opposite of what you would expect normally it is the taxpayer that wants to use the prior effective date and the IRS seeking to ignore it. The case was instructive of several principles that apply to retroactive effective dates. These include: For LLC's taxable as a partnership, the members are of the LLC are taxable directly on their percentage share of the income and losses of the LLC. Therefore, a transfer of an interest will result in changes to the shares of income (or loss) to be allocated to the involved members, effective as of the date of transfer. -The Tax Court will be more willing to accept a retroactive effective date if it can be shown that the later written documents is merely a memorialization of a prior oral agreement. Therefore, if this is the case, it would probably be helpful to recite this in the documentation. LINKS AND RESOURCES. 1 Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A. 2 Professional Resume of Charles Rubin. 3 Rubin on Probate Litigation. 4 Federal & Florida Tax Rates & Information. 5 Summary Table - New Tax Return Due Dates. 6 Summary Table - Restrictions on Transfer of Florida Homestead Property. using retroactive effective dates in agreements Tax effects flow from the date transactions occur. For example, in a recent Tax Court case, a dispute arose in regard to a change in ownership of interests in a limited liability company (LLC). Therefore, the documentation will often indicate a date the documents are signed, and a retroactive effective date for the transfer. In the case mentioned above, the taxpayers had such a retroactive effective date. However, they did not report their ownership as being changed as of the retroactive effective date in filing their tax returns. Therefore, if one is seeking a retroactive effective date for tax purposes, the first requirement is that the document be above board as to what is going on. Thus, showing the true date the agreement is signed, along with an earlier effective as of clause, is advisable. -To be effective, a retroactive effective date must be allowable under applicable state law. In the case, the Tax Court noted that this was the case in Georgia, the state involved. -The purpose of the retroactive dating cannot be to obtain an unwarranted tax benefit. The effective date of the rule will be 180 days from the date that it is published in the Federal Register, which was January 15, 2016. That makes it effective July 13, 2016.
Output:
effective date of federal tax changes