paragraph_text: Armed Forces of the Union of Soviet Socialist Republics Вооружённые Силы Союза Советских Социалистических Республик Vooruzhonnyye Sily Soyuza Sovetskikh Sotsialisticheskikh Respublik Founded 15 January 1918 Current form 23 February 1946 Disbanded 25 December 1991 Service branches Soviet Army Soviet Air Forces Soviet Navy Soviet Air Defence Forces Strategic Missile Troops Headquarters Moscow, Russian SFSR Leadership Supreme Commander Joseph Stalin (1941 -- 1953) Mikhail Gorbachev (1990 -- 1991) Minister of Defence Joseph Stalin (1946 -- 1947) Yevgeny Shaposhnikov (1991) Chief of the General Staff Aleksandr Vasilevsky (1946 -- 1948) Vladimir Lobov (1991) Manpower Military age 18 -- 27 Conscription 18 Available for military service 92,345,764 (1991), age 18 -- 27 Active personnel 4,230,920 (1991) Expenditures Budget $300 billion (1990) Percent of GDP 15 - 17% (1989) Related articles History Military history of the Soviet Union Ranks Military ranks of the Soviet Union

paragraph_text: Under a Roth IRA, first enacted in 1998, individuals, whether employees or self - employed, voluntarily contribute post-tax funds to an individual retirement arrangement (IRA). In contrast to the 401 (k) plan, the Roth plan requires post-tax contributions, but allows for tax free growth and distribution, provided the contributions have been invested for at least 5 years and the account owner has reached age 591⁄2. Roth IRA contribution limits are significantly lower than 401 (k) contribution limits. For tax - years 2016 and 2017, individuals may contribute no more than $5,500 per year to a Roth IRA if under age 50, and $6,500 if age 50 or older. Additionally, Roth IRA contribution limits are reduced for taxpayers with a Modified Adjusted Gross Income (modified AGI) greater than $117,000 ($184,000 for married filing jointly), phasing out entirely for individuals with a modified AGI of $132,000 ($194,000 for married filing jointly), for 2016. See 401 (k) versus IRA matrix that compares various types of IRAs with various types of 401 (k) s.

paragraph_text: Hayes is an unincorporated community in Stanley County, South Dakota, United States. It is part of the Pierre, South Dakota Micropolitan Statistical Area. Although not tracked by the Census Bureau, Hayes has been assigned the ZIP code of 57537.

paragraph_text: Captain Robert Laurence Nairac (31 August 1948 –15 May 1977) was a British Army officer in 14 Intelligence Company who was abducted from a pub in Dromintee, south County Armagh, during an undercover operation and assassinated by the Provisional Irish Republican Army (IRA) on his fourth tour of duty in Northern Ireland as a Military Intelligence Liaison Officer. He was posthumously awarded the George Cross in 1979.

paragraph_text: Morton & Hayes was a comedy television series, shown Wednesday nights at 8:30 on CBS. The series was centered on the "rediscovered" work of a fictitious comedy duo; each episode presented a newly discovered Morton & Hayes comedy short from the late 1930s or early 1940s.

paragraph_text: NYAV Post is an American recording studio located in New York City. It was founded by Michael Sinterniklaas in 2000, with a West Coast branch located in Los Angeles, California.

paragraph_text: Ernest Carroll Moore (1871–1955) was an American educator. He co-founded the University of California, Southern Branch, in Los Angeles, California.

paragraph_text: The Outsider is a 1961 biopic film about Ira Hayes, a Native American who fought in World War II in the United States Marine Corps and was one of the Marines who raised the flag on Iwo Jima. The film stars Tony Curtis as Hayes. It was directed by Delbert Mann.

paragraph_text: Bustec was founded in 1997, in Ireland by Dr. Fred Bloennigen, current CEO. In 2000 the company opened its branch in the USA.

paragraph_text: The United States Air Force (USAF) is the aerial warfare service branch of the United States Armed Forces and one of the seven American uniformed services. Initially part of the United States Army, the USAF was formed as a separate branch of the military on 18 September 1947 under the National Security Act of 1947. It is the most recent branch of the U.S. military to be formed, and is the largest and one of the world's most technologically advanced air forces. The USAF articulates its core functions as Nuclear Deterrence Operations, Special Operations, Air Superiority, Global Integrated ISR, Space Superiority, Command and Control, Cyberspace Superiority, Personnel Recovery, Global Precision Attack, Building Partnerships, Rapid Global Mobility and Agile Combat Support.

paragraph_text: Andromeda I was discovered by Sidney van den Bergh in 1970 with the Mount Palomar Observatory 48-inch telescope. Further study of Andromeda I was done by the WFPC2 camera of the Hubble Space Telescope. This found that the horizontal branch stars, like other dwarf spheroidal galaxies were predominantly red. From this, and the abundance of blue horizontal branch stars, along with 99 RR Lyrae stars detected in 2005, lead to the conclusion there was an extended epoch of star formation. The estimated age is approximately 10 Gyr. The Hubble telescope also found a globular cluster in Andromeda I, being the least luminous galaxy where such a cluster was found.

paragraph_text: Jesse is an American sitcom which ran on NBC from September 1998 to May 2000. The show was created by Ira Ungerleider.

paragraph_text: The Eritrean Air Force (ERAF) is the official aerial warfare service branch of the Eritrean Defence Forces and is one of the three official uniformed military branches of the State of Eritrea.

paragraph_text: The Republic of China Military Police (ROCMP; ) is a military police body under the Ministry of National Defense of Taiwan (Republic of China). Unlike military police in many other countries, ROCMP is a separate branch of the ROC Armed Forces. ROCMP is responsible for protecting government leaders from assassination or capture, guarding Taiwan’s strategic facilities, and counterintelligence against enemy infiltrators, spies, and saboteurs.

paragraph_text: Rosemary Clooney Sings the Lyrics of Ira Gershwin is a 1979 album by Rosemary Clooney, of songs with lyrics by Ira Gershwin.

paragraph_text: The Broadway Federal Bank is a community bank founded in 1946 and based in Los Angeles. As of 2011, it owned and operated three traditional branches and one loan production office.

paragraph_text: Korean People's Army 조선인민군 Flag of the Korean People's Army Ground Force is used to represent the entire Korean People's Army. Founded April 25, 1932 Current form February 8, 1948 Service branches Korean People's Army Ground Force Korean People's Army Air Force Korean People's Army Naval Force Strategic Force Special Operation Force Headquarters Pyongyang, North Korea Leadership Supreme Commander Marshal Kim Jong - un Minister of the Armed Forces General No Kwang - chol Chief of the General Staff Vice Marshal Ri Yong - gil Manpower Military age 17 Conscription 18 Available for military service 12,933,972, age 15 - 29 Fit for military service 4,836,567 males, age 15 - 29, 5,230,137 females, age 15 - 29 Reaching military age annually 207,737 males, 204,553 females Active personnel 945,000 (2018) Reserve personnel 5,500,000 (2018) Expenditures Budget $10 Billion (2018) Percent of GDP 25% Related articles Ranks Comparative military ranks of Korea

paragraph_text: Samuel Nicholas (1744 – 27 August 1790) was the first officer commissioned in the United States Continental Marines (predecessor to the United States Marine Corps) and by tradition is considered to be the first Commandant of the Marine Corps.

paragraph_text: T. Hayes Hunter (December 1, 1884 – April 14, 1944), formally known as Thomas Hayes Hunter, was an American film director and producer of the silent era. During Hunter's career he directed a total of 34 films between 1912 and 1934.

paragraph_text: Liam Pilkington (2 June 1894 – 26 March 1977), also known as William Pilkington and Billy Pilkington, served in the Irish Republican Army (IRA) during the Irish War of Independence. Pilkington served the IRA as General Officer Commanding (GOC) of the 3rd Western Division IRA from 1921 to 1923. After the conclusion of the Irish War of Independence Pilkington joined the Anti-Treaty IRA during the Irish Civil War. He attempted to become a politician for a short while, but was ultimately unsuccessful. Disillusioned due to the Irish Civil War, Pilkington became a Catholic priest for the remainder of his life. He served as a priest in South Africa and Wales before retiring to Liverpool, England, where he died.

Question: Who established the military branch in which Ira Hayes served?
Answer: Samuel Nicholas