Within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6851, 6852, or 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection. The Tax Court shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition. Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.
If the taxpayer is notified that, on account of a mathematical or clerical error appearing on the return, an amount of tax in excess of that shown on the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical or clerical error, such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), or of section 6212(c)(1) (restricting further deficiency letters), or of section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each notice under this paragraph shall set forth the error alleged and an explanation thereof.
Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter.
In the case of any assessment referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding in court for the collection of such assessment shall be made, begun, or prosecuted during the period in which such assessment may be abated under this paragraph.
If the Secretary determines that the amount applied, credited, or refunded under section 6411 is in excess of the overassessment attributable to the carryback or the amount described in section 1341(b)(1) with respect to which such amount was applied, credited, or refunded, he may assess without regard to the provisions of paragraph (2) the amount of the excess as a deficiency as if it were due to a mathematical or clerical error appearing on the return.
Any amount paid as a tax or in respect of a tax may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment.
(B) subsection (a) shall not apply with respect to the amount of such assessment.
If the taxpayer does not file a petition with the Tax Court within the time prescribed in subsection (a), the deficiency, notice of which has been mailed to the taxpayer, shall be assessed, and shall be paid upon notice and demand from the Secretary.
The taxpayer shall at any time (whether or not a notice of deficiency has been issued) have the right, by a signed notice in writing filed with the Secretary, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency.
The running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to investments which jeopardize charitable purpose), 4945 (relating to taxes on taxable expenditures), 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures), 4955 (relating to taxes on political expenditures), 4958 (relating to private excess benefit), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes on prohibited transactions) shall be suspended for any period during which the Secretary has extended the time allowed for making correction under section 4963(e).
In any case under title 11 of the United States Code, the running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to any deficiency shall be suspended for the period during which the debtor is prohibited by reason of such case from filing a petition in the Tax Court with respect to such deficiency, and for 60 days thereafter.
For purposes of the second and third sentences of subsection (a), the filing of a proof of claim or request for payment (or the taking of any other action) in a case under title 11 of the United States Code shall not be treated as action prohibited by such second sentence.
The term "return" includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.
(Q) an omission of information required by section 25A(b)(4)(B) or an entry on the return claiming the American Opportunity Tax Credit for a taxable year for which such credit is disallowed under section 25A(b)(4)(A).
A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.
(1) For assessment as if a mathematical error on the return, in the case of erroneous claims for income tax prepayment credits, see section 6201(a)(3).
(A) Recovery of foreign income taxes, see section 905(c).
(B) Recovery of foreign estate tax, see section 2016.
Section 453(h) of the Social Security Act, referred to in subsec. (g)(2)(M), is classified to section 653(h) of Title 42, The Public Health and Welfare.
Section 6230, referred to in subsec. (h)(3), was repealed by Pub. L. 114–74, title XI, §1101(a), Nov. 2, 2015, 129 Stat. 625 .
Pub. L. 113–295, div. A, title II, §214(a)(2), Dec. 19, 2014, 128 Stat. 4034 , which directed that subsec. (g)(2) of this section be amended by striking "and" at the end of subpar. (O), by striking the period at the end of subpar. (P) and inserting ", and", and by inserting after subpar. (P) a new subpar. (Q), effective as if included in the provisions of Pub. L. 110–185 to which the amendments relate, could not literally be executed insofar as it directed the amendments to subpars. (O) and (P) because subsec. (g)(2), at the time of enactment of Pub. L. 110–185, did not contain subpars. (N) to (P). However, the amendment was considered to be executed by making the conforming amendments to subpars. (O) and (P) as added by sections 11(h) and 12(d) of Pub. L. 111–92, to reflect the probable intent of Congress and to allow for additional amendments by Pub. L. 113–295, which presume that such conforming amendments had taken place. See 2014 Amendment notes below.
Subsec. (g)(2)(O). Pub. L. 115–141, §401(a)(277), inserted comma at end.
Subsec. (g)(2)(P). Pub. L. 115–141, §401(a)(278), substituted "section 24(g)(2)" for "section 24(h)(2)" and "subsection (g)(1)" for "subsection (h)(1)".
Subsec. (g)(2)(Q). Pub. L. 115–141, §101(l)(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: "an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which the credit is disallowed under paragraph (8)(A) thereof."
2015-Subsec. (g)(2)(K). Pub. L. 114–113, §208(b)(1), inserted "or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof" before comma at end.
Subsec. (g)(2)(O). Pub. L. 114–113, §203(e), added subpar. (O).
Subsec. (g)(2)(P), (Q). Pub. L. 114–113, §208(b)(2), added subpars. (P) and (Q).
2014-Subsec. (g)(2)(L). Pub. L. 113–295, §214(a)(1), substituted "or 32" for "32, or 6428" in introductory provisions.
Subsec. (g)(2)(M). Pub. L. 113–295, §221(a)(112)(C), inserted "and" at end.
Subsec. (g)(2)(N). Pub. L. 113–295, §221(a)(112)(C), redesignated subpar. (O) as (N) and substituted period for comma at end.
Pub. L. 113–295, §221(a)(5)(C), struck out subpar. (N) which read as follows: "an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)(B),".
Subsec. (g)(2)(O). Pub. L. 113–295, §214(a)(2), struck out "and" at end. See Codification note above.
"(iii) the taxpayer fails to attach to the return the form described in section 36(d)(4), and".
Pub. L. 113–295, §214(a)(2), substituted ", and" for period at end. See Codification note above.
Subsec. (g)(2)(Q). Pub. L. 113–295, §221(a)(112)(C), struck out subpar. (Q) which read as follows: "an omission of a correct valid identification number required under section 6428(h) (relating to 2008 recovery rebates for individuals) to be included on a return."
Pub. L. 113–295, §214(a)(2), added subpar. (Q). See Codification note above.
2010-Subsec. (b)(5). Pub. L. 111–237 added par. (5).
2009-Subsec. (g)(2)(N). Pub. L. 111–5 added subpar. (N).
Subsec. (g)(2)(O). Pub. L. 111–92, §11(h), added subpar. (O).
Subsec. (g)(2)(P). Pub. L. 111–92, §12(d), added subpar. (P).
2008-Subsec. (g)(2)(L). Pub. L. 110–185 substituted "32, or 6428" for "or 32" in introductory provisions.
2001-Subsec. (g)(2)(M). Pub. L. 107–16 added subpar. (M).
1998-Subsec. (a). Pub. L. 105–206, §3464(a), substituted ", including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection." for ", including the Tax Court." and "to enjoin any action or proceeding or order any refund" for "to enjoin any action or proceeding".
Pub. L. 105–206, §3463(b), inserted at end "Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed."
Subsec. (g)(2). Pub. L. 105–277, §3003(a), inserted concluding provisions.
Subsec. (g)(2)(K). Pub. L. 105–206, §6010(p)(3), amended Pub. L. 105–34, §1085(a)(3). See 1997 Amendment note below.
Subsec. (g)(2)(L). Pub. L. 105–277, §3003(b), added subpar. (L).
1997-Subsec. (g)(2)(I). Pub. L. 105–34, §101(d)(2), added subpar. (I).
Subsec. (g)(2)(J). Pub. L. 105–34, §201(b), added subpar. (J).
Subsec. (g)(2)(K). Pub. L. 105–34, §1085(a)(3), as amended by Pub. L. 105–206, §6010(p)(3), added subpar. (K).
1996-Subsec. (e). Pub. L. 104–168 inserted "4958 (relating to private excess benefit)," before "4971".
Subsec. (g)(2)(F), (G). Pub. L. 104–193 added subpars. (F) and (G).
Subsec. (g)(2)(H). Pub. L. 104–188 added subpar. (H).
1989-Subsec. (h)(3), (4). Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–647, §1015(r)(3), see 1988 Amendment note below.
1988-Subsec. (a). Pub. L. 100–647, §6243(a), substituted for period at end ", including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition."
Pub. L. 100–418, §1941(b)(2)(B)(iv), substituted "or 44" for "44, or 45".
Subsec. (g)(1), (2)(E). Pub. L. 100–418, §1941(b)(2)(B)(v), substituted "or 44" for "44, or 45".
Subsec. (h)(3), (4). Pub. L. 100–647, §1015(r)(3), as amended by Pub. L. 101–239, redesignated par. (4) as (3) and struck out former par. (3) which read as follows: "For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see section 6201(a)(4)."
1987-Subsec. (a). Pub. L. 100–203, §10713(b)(2)(D), inserted reference to section 6852.
Subsec. (e). Pub. L. 100–203, §10712(c)(1), inserted "4955 (relating to taxes on political expenditures),".
1986-Subsec. (h)(4). Pub. L. 99–514 amended par. (4) generally. Prior to amendment, par. (4) read as follows: "For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a)."
1984-Subsec. (e). Pub. L. 98–369, §305(b)(4), substituted "section 4963(e)" for "section 4962(e)".
Subsec. (h)(3). Pub. L. 98–369, §474(r)(34), substituted "section 32 or 34" for "section 39".
1982-Subsec. (h)(4). Pub. L. 97–248 added par. (4).
1980-Subsec. (a). Pub. L. 96–223, §101(f)(1)(D), inserted reference to chapter 45.
Subsec. (e). Pub. L. 96–596 substituted "section 4962(e)" for "section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)".
Subsec. (f). Pub. L. 96–589 added subsec. (f). Former subsec. (f) redesignated (g).
Subsec. (f)(1), (2)(E). Pub. L. 96–223, §101(f)(1)(E), inserted reference to chapter 45.
Subsecs. (g), (h). Pub. L. 96–589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively.
1978-Subsec. (b)(3). Pub. L. 95–600 inserted "or refund" after "carryback" in heading, and "or the amount described in section 1341(b)(1)" after "carryback" in text.
Subsec. (e). Pub. L. 95–227, §4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted "4975(f)(6)" for "4975(f)(4)".
Subsec. (f). Pub. L. 95–227, §4(d)(2), inserted references to chapters 41 and 44.
1976-Subsec. (a). Pub. L. 94–455, §§1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted "section 6851 or" before "section 6861" and references to chapter 41 and chapter 44 and substituted "United States" for "States of the Union and the District of Columbia".
Subsec. (b)(1). Pub. L. 94–455, §1206(a)(2), substituted in heading "Assessments arising out of mathematical or clerical errors" for "Mathematical errors" and in text inserted "or clerical" after "mathematical" in two places and inserted provision that each notice under this paragraph shall set forth the error alleged and an explanation thereof.
Subsec. (b)(2). Pub. L. 94–455, §1206(a)(2), added par. (2). Former par. (2) redesignated (3).
Subsec. (b)(3). Pub. L. 94–455, §§1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated, struck out "or his delegate" after "Secretary" and inserted "without regard to the provisions of paragraph (2)" after "he may assess" and "or clerical" after "mathematical". Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 94–455, §1206(a)(1), redesignated former par. (3) as (4).
Subsecs. (c) to (e). Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
Subsecs. (f), (g). Pub. L. 94–455, §1206(b), added subsec. (f) and redesignated former subsec. (f) as (g).
1974-Subsec. (a). Pub. L. 93–406, §1016(a)(11)(A), inserted reference to tax imposed by chapter 43.
Subsec. (e). Pub. L. 93–406, §1016(a)(11)(B)–(D), substituted "excise taxes" for "chapter 42 taxes" in heading, and in text substituted "4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on prohibited transactions)" for "or 4945 (relating to taxes on taxable expenditures)" and ", 4945(i)(2), 4971(c)(3), or 4975(f)(4)" for "or 4945(h)(2)".
1969-Subsec. (a). Pub. L. 91–172, §101(j)(42), inserted reference to chapter 42.
Subsecs. (e), (f). Pub. L. 91–172, §101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f).
1965-Subsec. (e)(3). Pub. L. 89–44 added par. (3).
Amendment by section 101(l)(18) of Pub. L. 115–141 effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of Pub. L. 114–113, to which such amendment relates, see section 101(s) of Pub. L. 115–141, set out as a note under section 24 of this title.
Amendment by section 203(e) of Pub. L. 114–113 applicable to applications for individual taxpayer identification numbers made after Dec. 18, 2015, except to the extent provided in section 6109(i)(3) of this title, see section 203(f) of Pub. L. 114–113, set out as a note under section 6109 of this title.
Amendment by section 208(b) of Pub. L. 114–113 applicable to taxable years beginning after Dec. 31, 2015, see section 208(c) of Pub. L. 114–113, set out as a note under section 24 of this title.
Amendment by section 214(a) of Pub. L. 113–295 effective as if included in the provisions of the Economic Stimulus Act of 2008, Pub. L. 110–185, to which such amendment relates, see section 214(c) of Pub. L. 113–295, set out as a note under section 168 of this title.
Amendment by section 221(a)(4), (5)(C), 112(C) of Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Amendment by Pub. L. 111–237 applicable to restitution ordered after Aug. 16, 2010, see section 3(c) of Pub. L. 111–237, set out as a note under section 6201 of this title.
Pub. L. 111–92, §11(j)(4), Nov. 6, 2009, 123 Stat. 2991 , provided that: "The amendments made by subsection (h) [amending this section] shall apply to returns for taxable years ending on or after April 9, 2008."
Amendment by section 12(d) of Pub. L. 111–92 applicable to returns for taxable years ending on or after Apr. 9, 2008, see section 12(e) of Pub. L. 111–92, set out as a note under section 36 of this title.
Amendment by Pub. L. 111–5 applicable to taxable years beginning after Dec. 31, 2008, see section 1001(f) of Pub. L. 111–5, set out as a note under section 6211 of this title.
Amendment by Pub. L. 107–16 effective Jan. 1, 2004, see section 303(i) of Pub. L. 107–16, set out as a note under section 32 of this title.
Pub. L. 105–277, div. J, title III, §3003(c), Oct. 21, 1998, 112 Stat. 2681–905 , provided that: "The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 21, 1998]."
Pub. L. 105–206, title III, §3463(c), July 22, 1998, 112 Stat. 767 , provided that: "Subsection (a) and the amendment made by subsection (b) [amending this section and enacting provisions set out as a note under section 6212 of this title] shall apply to notices mailed after December 31, 1998."
Pub. L. 105–206, title III, §3464(d), July 22, 1998, 112 Stat. 767 , provided that: "The amendments made by this section [amending this section and section 6512 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998]."
Amendment by section 6010(p)(3) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Amendment by section 101(d)(2) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 101(e) of Pub. L. 105–34, set out as an Effective Date note under section 24 of this title.
Amendment by section 201(b) of Pub. L. 105–34 applicable to expenses paid after Dec. 31, 1997 (in taxable years ending after such date), for education furnished in academic periods beginning after such date, see section 201(f) of Pub. L. 105–34, set out as an Effective Date note under section 25A of this title.
Amendment by section 1085(a)(3) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1996, see section 1085(e)(1) of Pub. L. 105–34, set out as a note under section 32 of this title.
Amendment by Pub. L. 104–193 applicable with respect to returns the due date for which (without regard to extensions) is more than 30 days after Aug. 22, 1996, see section 451(d) of Pub. L. 104–193, set out as a note under section 32 of this title.
Amendment by Pub. L. 104–188 applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104–188, set out as a note under section 21 of this title.
Amendment by Pub. L. 104–168 applicable to excess benefit transactions occurring on or after Sept. 14, 1995, and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) of Pub. L. 104–168, set out as a note under section 4955 of this title.
Amendment by section 1015(r)(3) of Pub. L. 100–647 applicable to notices of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) of Pub. L. 100–647, set out as a note under section 6201 of this title.
Pub. L. 100–647, title VI, §6243(c), Nov. 10, 1988, 102 Stat. 3750 , provided that: "The amendments made by this section [amending this section and section 7482 of this title] shall apply to orders entered after the date of the enactment of this Act [Nov. 10, 1988]."
Amendment by Pub. L. 100–418 applicable to crude oil removed from premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.
Amendment by section 10712(c)(1) of Pub. L. 100–203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100–203, set out as an Effective Date note under section 4955 of this title.
Pub. L. 99–514, title XVIII, §1875(d)(2)(C), Oct. 22, 1986, 100 Stat. 2896 , provided that: "The amendments made by this paragraph [amending this section and sections 6230 and 6503 of this title] shall take effect as if included in the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248]."
Amendment by section 474(r)(34) of Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98–369, set out as a note under section 21 of this title.
Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Amendment by Pub. L. 95–600 applicable to tentative refund claims filed on and after Nov. 6, 1978, see section 504(c) of Pub. L. 95–600, set out as a note under section 6411 of this title.
Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95–227, set out as an Effective Date note under section 192 of this title.
Amendment by section 1204(c)(6) of Pub. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94–455, as amended, set out as a note under section 6851 of this title.
Pub. L. 94–455, title XII, §1206(d), Oct. 4, 1976, 90 Stat. 1704 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that: "The amendments made by this section [amending this section and sections 6201 and 6212 of this title] shall apply with respect to returns (within the meaning of section 6213(f)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) filed after December 31, 1976."
Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94–455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(6) of Pub. L. 94–455, see section 1608(d) of Pub. L. 94–455, set out as a note under section 856 of this title.
Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.
Amendment by Pub. L. 89–44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89–44, set out as a note under section 6420 of this title.


text:
He graduated from KPI, the department of automation of electromechanical systems and electric drive in 1980, and in 1987, defended his thesis. In 2012-2013 academic years, he reads course of lectures for students and postgraduates at the department of electric drives in KPI.
· Government: ARL, Air Force, DARPA, DoN, ONR, DoE, DoT, NIST, NSF, etc.
· Industry: Allison Transm, Analog Dev, Delco, Delphi, Cummins, Lockheed Martin, Raytheon, Lynx, General Dynamics, etc.
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3. S. E. Lyshevski, Three-Dimensional Molecular Electronics and Integrated Circuits For Signal and Information Processing Platforms, Handbook on Nano and Molecular Electronics, Ed. S. E. Lyshevski, CRC Press, Boca Raton, FL, pp. 6-1 – 6-102, 2007.
4. S. E. Lyshevski, Molecular Computing and Processing Platforms, Handbook of Nanoscience, Engineering and Technology, Ed. W. Goddard, D. Brenner, S. E. Lyshevski and G. Iafrate, CRC Press, Boca Raton, FL, pp. 7.1 – 7.82, 2007.
5. S. E. Lyshevski, Micromechatronics and Microelectromechanical Motion Devices, Handbook in Mechatronics, Ed. R. Bishop, CRC Press, Boca Raton, FL, pp. 17.1-17-16, 2007.
6. S. E. Lyshevski, Nanocomputers, Nano-Architectronics, and Nano-ICs, Sensors, Nanoscience, Biomedical Engineering, and Instruments Handbook, Ed. R. C. Dorf, CRC Press, Boca Raton, FL, pp. 4-42 – 4-68, 2005.
7. V. Giurgiutiu and S. E. Lyshevski, Micromechatronics, Sensors, Nanoscience, Biomedical Engineering, and Instruments Handbook, Ed. R. C. Dorf, CRC Press, Boca Raton, FL, pp. 4-20- 4-41, 2005.
8. S. E. Lyshevski, Nanocomputers and NanoICs, Engineering Handbook, Ed. R. C. Dorf, CRC Press, Boca Raton, FL, pp. 148.1-148.27, 2005.
9. S. E. Lyshevski, Nanotechnology, Handbook of Mechanical Engineering, Ed. F. Kreith and D. Y. Goswami, CRC Press, Boca Raton, FL, pp 18.1 – 18.18, 2005.
10. S. E. Lyshevski, Nanocomputers and Nanoachitectronics, Handbook of Nanoscience, Engineering and Technology, Ed. W. Goddard, D. Brenner, S. Lyshevski and G. Iafrate, pp. 6.1-6.39, CRC Press, Boca Raton, FL, 2002.
11. S. E. Lyshevski, Electromagnetic Nano- and Microactuators, Handbook of Nanoscience, Engineering and Technology, Ed. W. Goddard, D. Brenner, S. Lyshevski and G. Iafrate, pp. 23.1-23.27, CRC Press, Boca Raton, FL, 2002.
12. S. E. Lyshevski, Rotational and Translational Microelectromechanical Systems: MEMS Synthesis, Microfabrication, Analysis and Optimization, Handbook in Mechatronics, pp. 14.1-14.35, CRC Press, Boca Raton, FL, 2002.
13. S. E. Lyshevski, MEMS: Microtransducers Analysis, Design, and Fabrication, Handbook in Mechatronics, pp. 20.96-20.132, CRC Press, Boca Raton, FL, 2002.
Journal Articles – Available on the IEEE Xplore http://ieeexplore.ieee.org/Xplore/dynhome.jsp 1. S. N. Yanushkevich, M. L. Gavrilova, V. P. Shmerko, S. E. Lyshevski, A. Stoica and R. R. Yager, “Belief trees and networks for biometric applications,” Journal of Soft Computing, vol. 15, issue 1, pp. 3-11, 2011.
2. S. E. Lyshevski, “High-power density miniscale generation and energy harvesting systems,” Journal Energy Conversion and Management, vol. 52, no. 11, pp. 46-52, 2010.
3. S. E. Lyshevski, S. N. Yanushkevich, V. P. Shmerko and V. Geurkov, “Computing paradigms for logic nanocells,” Journal of Computational and Theoretical Nanoscience, vol. 5, no. 12, pp. 2377-2395, 2008.
4. K. Walczak and S. E. Lyshevski, “Modeling transport through single-molecule junctions,” Central European Journal of Physics, vol. 3, no. 4, pp. 555-563, 2005.
5. A.S.C. Sinha and S. E. Lyshevski, “Fuzzy control with random delays using invariant cones and its application to control of energy processes in microelectromechanical motion devices,” Energy Conversion and Management, vol. 46, pp. 1305-1318, 2005.
6. S. E. Lyshevski, “Modeling and control of MEMS with high speed synchronous micromotors and controllers/drivers-on-VLSI-chip ICs,” Energy Conversion and Management, vol. 44, pp. 667-679, 2003.
7. S. E. Lyshevski, “Smart flight control surfaces with microelectromechanical systems,” IEEE Trans. on Aerospace and Electronic Systems, vol. 38, no. 2, pp. 543-552, 2002.
8. A.S.C. Sinha and S. E. Lyshevski, “Analysis and design of advanced miniscale mechatronic systems: Synthesis of intelligent flight servos,” Smart Engineering System Design, vol. 4, pp. 115-123, 2002.
9. S. E. Lyshevski, A. Nazarov and J. Boggs, “Integrated micro- and miniscale electromechanical systems with permanent-magnet servo-motors and VLSI drivers-controllers,” Mechatronics, vol. 12, no.6, pp. 1115-1131, 2002.
10. S. E. Lyshevski, “Modeling and identification of induction micromachines in microelectromechanical systems applications,” Journal Energy Conversion and Management, vol. 43, no. 6, pp. 2123-2133, 2002.
11. S. E. Lyshevski, “Optimal structural synthesis, modeling, and control of micro-mechatronic systems,” Mechatronics, vol. 11, no. 2, pp. 837-851, 2001.
12. S. E. Lyshevski, V. A. Skormin and R. D. Colgren, “High-torque density integrated electro-mechanical flight actuators,” IEEE Trans. on Aerospace and Electronic Systems, vol. 38, no. 1, pp. 174-182, 2002.
T. C. Smith and S. E. Lyshevski, “Clean high-energy dencity rebewable power generation systems with soft-switching sliding mode control laws,” Proc. IEEE Conf. Decision and Control, Orlandp, FL, pp. 836-841, 2011.
2. S. E. Lyshevski and T. C. Smith, “Tracking control of direct-drive servos,” Proc. IEEE Conf. Decision and Control, Orlandp, FL, pp. 1602-1607, 2011.
3. A. P. S. Chauhan and S. E. Lyshevski, “Design of tracking control laws using nonlinear aircraft models,” Proc. Int. Conf. Electrical Engineering, Computing Science and Automatic Control, Merida, Mexico, pp. 98-102, 2011.
4. S. E. Lyshevski and T. C. Smith, “Soft-switching sliding mode control of power generation systems,” Proc. Int. Conf. Electrical Engineering, Computing Science and Automatic Control, Merida, Mexico, pp. 57-60, 2011.
5. S. E. Lyshevski, L. L. Fuller, I. Puchades and J. D. Andersen, “ Nano and microelectromechanical systems courses,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 809-814, 2011.
6. S. E. Lyshevski and G. R. Tsouri, “Molecular and biomolecular communication: Waveguides and possible role of microtubules,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 698-702, 2011.
7. S. E. Lyshevski, “ Molecular sensing and processing on photons,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 1274-1279, 2011.
8. S. E. Lyshevski, “ Quantum processing: Feasibility studies and solutions,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 1527-1532, 2011.
9. S. E. Lyshevski, “ Multi-state digital and quantum signal processing and emerging nanoelectronic processing hardware: Complexity, performance and capabilities,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 1313-1316, 2011.
10. S. E. Lyshevski, “ Graphene: Quantum-mechanical outlook,” Proc. IEEE Conference on Nanotechnology, Portland, OR, pp. 1088-1092, 2011.
11. S. E. Lyshevski, “ Quantum-mechanical analysis of single molecule quantum electronic devices,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 264-268, 2011.
12. S. E. Lyshevski and K. S. Martirosyan, “ Ferrite nanoparticles for MEMS technology sensors and actuators,” Proc. IEEE Conf. on Nanotechnology, Portland, OR, pp. 1252–1256, 2011.
13. A. H. Tran, S. N. Yanushkevich, S. E. Lyshevski and V. P. Shmerko, “ Design of neuromorphic logic networks and fault-tolerant computing,” Proc. IEEE Conference on Nanotechnology, Portland, OR, pp. 457-462, 2011.
14. A. H. Tran, S. N. Yanushkevich, S. E. Lyshevski and V. P. Shmerko, “ Fault tolerant computing paradigm for random molecular phenomena: Hopfield gates and logic networks,” Proc. Int. Symposium on Multiple-Valued Logic, Finland, pp. 90-95, 2011.
15. S. E. Lyshevski, “ Analysis of graphene, molecular wires and inorganic materials for nanoelectronic and low power integrated circuits,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 5-8, 2011.
16. S. E. Lyshevski, “ High-fidelity modeling of single-molecule quantum electronic devices,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 675-678, 2011.
17. S. E. Lyshevski, “ Biomolecular, organic and inorganic processing fabrics: Design and synthesis of processing cells and primitives,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 50-53, 2011.
18. S. E. Lyshevski, “ Photon-induced niomolecular sensing and processing: Towards engineering, science and medical applications,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 76-79, 2011.
19. S. E. Lyshevski, “ Single-molecule quantum-effect electronic devices,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 58-61, 2011.
20. S. E. Lyshevski and A.P.S. Chanhan, “ Control of MEMS-technology axial topology microservos,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 361-364, 2011.
21. S. E. Lyshevski and K. S. Martirosyan, “ Weak magnetic field sensing using soft ferrite nanoparticles and MEMS,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 349-351, 2011.
22. S. E. Lyshevski, “ Genomic mapping and spectral analysis in the frequency domain,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 501-504, 2011.
23. A. H. Tran, S. N. Yanushkevich, S. E. Lyshevski and Shmerko, “ Neuromorphic logic networks and robust stochastic computing under large perturbations and uncertainties,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 690-693, 2011.
24. T. S. Smith and S. E. Lyshevski, “ Clean high-energy-density mini-scale renewable power generation and energy harvesting systems,” Proc. Clean Tech Conf., Boston, MA, pp. 17-20, 2011.
25. S. E. Lyshevski, “ Design and development of photovoltaic systems,” Proc. Clean Tech Conf., Boston, MA, pp. 66-68, 2011.
26. S. E. Lyshevski, “ Nonlinear optimal control of air-to-air missiles,” Proc. IEEE Conf. Methods and Systems of Navigation and Motion Control, Kiev, Ukraine, pp. 57-61, 2010.
27. A.P.S. Chanhan and S. E. Lyshevski, “ Design of robust control laws for fighter and interceptor aircraft,” Proc. IEEE Conf. Methods and Systems of Navigation and Motion Control, Kiev, Ukraine, pp. 135-139, 2010.
28. S. E. Lyshevski, “Natural and engineered molecular sensing and processing devices and platforms: Nano- and molecular engineering,” Proc. Nanoelectronic Devices for Defense and Security Conf., Fort Lauderdale, FL, 2009.
29. E. Vaganova, I. F. Pierola, H. Ovadia, S. E. Lyshevski and S. Yitzchaik, “ Effect of spontaneous diffusion in micro/ nanoporous chemically crosslinked poly (N-vinyl imidazole) gel on conformational changes of acetylcholine,” Proc. BiOS SPIE Photonics Conf., San Jose, CA, vol. 3, no. 7185-41, pp. 1-8, 2009.
30. S. E. Lyshevski, V. P. Shmerko, M. A. Lyshevski and S. N. Yanushkevich, “Neuronal processing, reconfigurable neural networks and stochastic computing,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 717-720, 2008.
31. S. E. Lyshevski, “Neuroarchitectronics and neuromorphological molecular processing platforms,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 588-591, 2008.
32. S. E. Lyshevski, “Characterization of physical defects and fault analysis of molecular and nanoscaled integrated circuits,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 514-517, 2008.
33. M. A. Lyshevski and S. E. Lyshevski, “Molecular and biomolecular processing: Three-dimensional-topology processing and memory cells,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 6-9, 2008.
34. S. E. Lyshevski, “Quantum-effect multi-terminal molecular electronic devices,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 492-495, 2008.
35. S. E. Lyshevski and A.S.C. Sinha, “Control of charge carriers in molecular devices,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 311-314, 2008.
36. M. A. Lyshevski and S. E. Lyshevski, “Rhodopsin photon receptor energetics: Studies of biomolecular sensing and processing,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 874-877, 2008.
37. S. E. Lyshevski, “ Quantum mechanics and electromagnetics of weak magnetic field sensing, storage and retrieval in biosystems and engineered systems,” Proc. IEEE Conf. on Nanotechnology, Arlington, TX, pp. 721-724, 2008.
38. S. E. Lyshevski, V. P. Shmerko and S. N. Yanushkevich, “Benchmarking performance and physical limits on processing electronic device and systems: Solid-state, molecular and natural processing paradigms,” Proc. NanoTech Conf., Boston, MA, vol. 3, pp. 31-34, 2008.
39. E. Vaganova, H. Ovadia, S. E. Lyshevski, V. Khodorkovsky, I. F. Pierola and S. Yitzchaik, “Conformational changes of acetylcholine during spontaneous diffusion through a nano/microporous gel,” Proc. NanoTech Conf., Boston, MA, vol. 1, pp. 348-351, 2008.
40. M. A. Lyshevski and S. E. Lyshevski, “Three-dimensional-topology processing and memory cells,” Proc. NanoTech Conf., Boston, MA, vol. 3, pp. 35-38, 2008.
41. M. A. Lyshevski and S. E. Lyshevski, “Fluidic molecular processing and interfacing devices,” Proc. NanoTech Conf., Boston, MA, vol. 1, pp. 266-269, 2008.
42. S. E. Lyshevski, “Sensing weak magnetic fields by living systems and a magnetoreception mechanism for navigation,” Proc. NanoTech Conf., Boston, MA, vol. 3, pp. 199-202, 2008.
43. S. E. Lyshevski, “Genomics and proteomics: Information-theoretic analysis in frequency domain,” Proc. NanoTech Conf., Boston, MA, vol. 2, pp. 19-21, 2008.
44. S. E. Lyshevski, “Active electromagnetic-vibroacoustic control and optimization of microelectromechanical motion devices,” Proc. IEEE Conf. on Decision and Control, New Orleans, LA, pp. 2439-2444, 2007.
45. S. E. Lyshevski and L. F. Fuller, “Design, optimization, analysis and control topics in nanotechnology and MEMS courses,” Proc. IEEE Conf. on Decision and Control, New Orleans, LA, pp. 2399-2404, 2007.
46. I. Puchades, R. Pearson, L. F. Fuller, S. Gottermeier and S. E. Lyshevski, “Design and fabrication of microactuators and sensors for MEMS,” Proc. IEEE Conf. on Prospective Technologies and Methods in MEMS Design, Polyana, Ukraine, pp. 72-77, 2007.
47. M. A. Lyshevski and S. E. Lyshevski, “BioMEMS and molecular processing: Engineering biomimetics and its applications,” Proc. IEEE Conf. on Prospective Technologies and Methods in MEMS Design, Polyana, Ukraine, pp. 81-85, 2007.
48. S. E. Lyshevski, “Microscale self-sustained power generation systems,” Proc. IASTED Conf. on Power and Energy Systems, Clearwater, FL, pp. 117-120, 2007.
49. M. A. Lyshevski and S. E. Lyshevski, “Synthetic nanoscale motion devices,” Proc. IASTED Conf. on Power and Energy Systems, Clearwater, FL, pp. 138-141, 2007.
50. S. E. Lyshevski, “Design of three-dimensional molecular integrated circuits and molecular architectronics,” Proc. IEEE Conf. on Nanotechnology, Cincinnati, OH, pp. 488-491, 2006.
51. S. E. Lyshevski, “Information-theoretic analysis of three-dimensional molecular integrated circuits,” Proc. IEEE Conf. on Nanotechnology, Cincinnati, OH, pp. 351-354, 2006.
52. S. E. Lyshevski, “Molecular cognitive information-processing and computing platforms,” Proc. IEEE Conf. on Nanotechnology, Cincinnati, OH, pp. 189-192, 2006.
53. K. Walczak and S. E. Lyshevski, “Decoherence and dephasing in molecular electronic devices,” Proc. IEEE Conf. on Nanotechnology, Cincinnati, OH, pp. 78-81, 2006.
54. S. E. Lyshevski, J. D. Andersen, S. Boedo, L. Fuller, R. Raffaelle, A. Savakis, G. R. Skuse, “Multidisciplinary undergraduate Nano-Science, Engineering and Technology course,” Proc. IEEE Conf. on Nanotechnology, Cincinnati, OH, pp. 399-402, 2006.
55. S. E. Lyshevski, “Design of nano- and microsystems with novel control laws,” Proc. IEEE Conf. on Control Applications, Munich, Germany, pp. 1055-1060, 2006.
56. S. E. Lyshevski, “Control of neurotransmitters in brain neurons using soft-switching sliding mode control,” Proc. IEEE Conf. on Control Applications, Munich, Germany, pp. 289-294, 2006.
57. M. A. Lyshevski, A.S.C. Sinha and S. E. Lyshevski, “Control of stochastic systems and molecular fluidic electronic devices,” Proc. IEEE Conf. on Control Applications, Munich, Germany, pp. 2105-2110, 2006.
58. J. Getpreecharsawas, I. Puchades, B. Hournbuckle, L. Fuller, R. Pearson and S.E. Lyshevski, “An electromagnetic MEMS actuator for micropumps,” Proc. IEEE Conf. on Prospective Technologies and Methods in MEMS Design, Polyana, Ukraine, pp. 11-14, 2006.
M. A. Lyshevski and S. E. Lyshevski, “MOEMS with thin-film crystals,” Proc. IEEE Conf. on Prospective Technologies and Methods in MEMS Design, Polyana, Ukraine, pp. 81-85, 2007.
60. S. E. Lyshevski, “Novel design of molecular integrated circuits and molecular nanoarchitectronics,” Proc. NanoTech Conference, Boston, MA, vol. 3, pp. 202-205, 2006.
61. S. E. Lyshevski, “Entropy-enhanced genome analysis in frequency domain,” Proc. NanoTech Conference, Boston, MA, vol. 2, pp. 325-328, 2006.
62. M. A. Lyshevski and S. E. Lyshevski, “Fluidic nanoelectronics and Brownian dynamics,” Proc. NanoTech Conference, Boston, MA, vol. 3, pp. 43-46, 2006.
63. S. E. Lyshevski, J. D. Andersen, S. Boedo, L. Fuller, R. Raffaelle, A. Savakis, G. R. Skuse, “New Nano-Science, Engineering and Technology course at the Rochester Institute of Technology,” Proc. ASEE Conf. Engineering on the Edge: Engineering in the New Century, Binghamton, NY, pp. section E.5.1-E.5.6, 2005.
64. S. E. Lyshevski, “Electron transport in three-dimensional molecular complexes,” Proc. IEEE Conference on Nanotechnology, Nagoya, Japan, pp. 318-320, 2005.
65. S. E. Lyshevski, “Design of three-dimensional nanoscale integrated circuits,” Proc. IEEE Conference on Nanotechnology, Nagoya, Japan, pp. 441-443, 2005.
66. S. E. Lyshevski, “Three-dimensional nanobioelectronics: Towards implementation of quantum information theory and quantum computing,” Proc. IEEE Conference on Nanotechnology, Nagoya, Japan, pp. 372-374, 2005.
67. S. E. Lyshevski, “Multi-valued nanoelectronic with fullerenes,” Proc. Int. Symposium Multiple-Valued Logic, Calgary, Canada, pp. 48-53, 2005.
68. S. E. Lyshevski, “Three-dimensional multi-valued design in nanoscale integrated circuits,” Proc. Int. Symposium Multiple-Valued Logic, Calgary, Canada, pp. 82-87, 2005.
69. S. E. Lyshevski and T. Renz, “Three-dimensional molecular electronic architecture and nanoarchitectronics,” Proc. Conf. Fundamentals of Nanoscience, Salt Lake City, UT, 2005.
70. S. E. Lyshevski and T. Renz, “Carbon-centered quantum nanoelectronics: Novel electronic nanodevices and their analysis,” Proc. Conf. Fundamentals of Nanoscience, Salt Lake City, UT, pp. 123-127, 2005.
71. K. Walczak and S. E. Lyshevski, “Electrical conduction through single-molecule junctions,” Proc. Conf. Fundamentals of Nanoscience, Salt Lake City, UT, pp. 139-143, 2005.
72. S. E. Lyshevski, “Carbon-based nanoelectronics: NanoICs with fullerenes,” Proc. IEEE Conference on Nanotechnology, Munich, Germany, pp. 382-385, 2004.
73. S. E. Lyshevski and T. Renz, “Microtubules and neuronal nanobioelectronics,” Proc. IEEE Conference on Nanotechnology, Munich, Germany, pp. 379-381, 2004.
74. S. E. Lyshevski and F. A. Krueger, “Robust entropy-enhanced frequency-domain genomic analysis under uncertainties,” Proc. IEEE Conference on Nanotechnology, Munich, Germany, pp. 556-558, 2004.
75. S. E. Lyshevski and M. A. Lyshevski, “Optoelectromagnetic nanocrystals and microoptoelectromechanical systems,” Proc. IEEE Conference on Nanotechnology, Munich, Germany, pp. 406-409, 2004.
76. S. E. Lyshevski and F. A. Krueger, “Nanoengineering bioinformatics: Fourier transform and entropy analysis,” Proc. American Control Conference, Boston, MA, pp. 317-322, 2004.
77. S. E. Lyshevski, “Control of high-performance mini- and microscale electrical cylinders,” Proc. American Control Conference, Boston, MA, pp. 2711-2716, 2004.
78. S. E. Lyshevski, “Theory and practice of nanotechnology-based MOEMS for holography and adaptive optics: Advances and prospects,” Proc. SPIE Conference on Holography and Applications, Kiev, Ukraine, 2004.
79. S. E. Lyshevski, “Nanotechnology and super high-density three-dimensional nanoelectronics and nanoICs,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 655-658, 2003.
80. S. E. Lyshevski, F. A. Krueger and E. Theodorou, “Nanoengineering bioinformatics: Nanotechnology paradigm and its applications,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 896-899, 2003.
81. S. E. Lyshevski, “Modeling, simulation, control and optimization paradigms for E.coli bacteria,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 690-693, 2003.
82. S. E. Lyshevski and M. A. Lyshevski, “Nano- and microoptoelectromechanical systems and nanoscale active optics,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 840-843, 2003.
83. S. E. Lyshevski, “High-fidelity modeling, heterogeneous simulation and optimization of synchronous nanomachines and motion nanodevices,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 694-697, 2003.
84. S. E. Lyshevski, “Nanoactuators,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 295-298, 2003.
85. S. E. Lyshevski, “Synthesis and analysis of induction nanomachines,” Proc. IEEE Conference on Nanotechnology, San Francisco, CA, pp. 875-878, 2003.
86. S. E. Lyshevski and M. A. Lyshevski, “Microoptoelectromechanical systems and frequency control,” Proc. IEEE Frequency Control Symposium, Tampa, FL, pp. 837-844, 2003.
87. S. E. Lyshevski, “Data-intensive analysis and control of flexible pointing systems with PZT actuators,” Proc. IEEE Frequency Control Symposium, Tampa, FL, pp. 948-956, 2003.
88. S. E. Lyshevski, “Integrated electromagnetic-vibroacoustic high-fidelity modeling, simulation and optimization of microelectromechanical motion devices,” Proc. IEEE Frequency Control Symposium, Tampa, FL, pp. 845-852, 2003.
89. S. E. Lyshevski, “MEMS smart variable-geometry flexible flight control surfaces: Distributed control and high-fidelity modeling,” Proc. Conference on Decision and Control, Maui, HI, 2003.
90. S. E. Lyshevski, “Space transformation method in control of agile interceptors and missiles with advanced microelectromechanical actuators,” Proc. Conference on Decision and Control, Maui, HI, 2003.
91. S. E. Lyshevski, “Nanotechnology, quantum information theory, and quantum computing,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 309-314, 2002.
92. S. E. Lyshevski and M. A. Lyshevski, “Nanoelectromechanical systems and nanomachines: biomimicking and prototyping,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 477-482, 2002.
93. S. E. Lyshevski, “High-fidelity modeling of nanosystems: novel methods and paradigms,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 93-97, 2002.
94. S. E. Lyshevski, “Discovery and classification of motion nanodevices,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 471-476, 2002.
95. S. E. Lyshevski, “Nanotechnology for smart flight control surfaces,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 447-452, 2002.
96. S. E. Lyshevski and J. Getpreecharsawas, “Surface-mounted thin-film actuators in pointing systems,” Proc. IEEE Conference on Nanotechnology, Washington, DC, pp. 465-470, 2002.

matches: V. V. V. V. V. V. V. V. V. V. V. V. V. V.


text: locative of বুঝ: বুঝ [ bujha ] n consolation; gumption; mutual understanding or agreement; explanation or manipulation (হিসাবের বুঝ); বুঝ থাকা v. to have mutual understanding or agreement. বুঝ দেওয়া v. to console or comfort; to explain or manipulate (accounts). বুঝ মানা v. to agree to be consoled, to accept consolation. ~সুঝ n. gumption and patience. imperfective participle and 2nd person ordinary past habitual tense of বোঝা: বোঝা1 [ bōjhā1 ] v to understand, to comprehend; to sound (মন বোঝার চেষ্টা). ~নো v. to make one understand or comprehend; to explain; to comfort or console. imperfective participle and 2nd person ordinary past habitual tense of বোঝা: বোঝা2 [ bōjhā2 ] n a burden, a load. বোঝাই n. loading; filling or repleting, repletion. ☐ a. loaded; loaded to the full (বোঝাই নৌকা); filled or replete (with) (পুঁজে বোঝাই); burdened (with) (দুঃখে বোঝাই). বোঝাই করা v. to load; to load to the full; to burden; to fill or replete (with). বোঝাই-করা a. loaded, packed or loaded to the full. বোঝা-টানা a. load-carrying. বোঝা-টানা ঘোড়া a pack-horse. বোঝা-টানা জানোয়ার a beast of burden, a pack-animal. imperfective participle and 2nd person ordinary past habitual tense of বোঝা: মর্ম [ marma ] n the part of the body which is the seat of vital airs; the heart; the core of the heart; inmost feelings or convictions; the heart of heart(s), the inmost heart; essence; implications, (inner) significance; gist; underlying truth; motive (কাজের মর্ম); mystery (মর্মোদ্ধার). মর্ম জানা বা বোঝা v. to know or grasp the implication or (inner) significance (of); to know one's inner feelings or convictions, to know one's heart; (dero.) to learn one's secret intentions, to fathom one's heart. মর্মে আঘাত করা v. to wound one's inmost feelings, to cut to the quick; to move one deeply; to give a home thrust. এই মর্মে to this effect. মর্মে মর্মে with all one's heart, thoroughly and deeply. ~কথা n. inmost feelings or convictions, heart of hearts; mystery; underlying implication; gist, essence. মর্মগ্রহন করা v. to comprehend or grasp the implication or (inner) significance (of). ~গ্রাহী a. comprehending or grasping the implication or (inner) significance; capable of realizing one's inner feelings or convictions, sympathetic. ~ঘাতী a. cutting to the quick, heart striking. fem. ~ঘাতিনী । ~জ্ঞ a. cognizant of the implication or (inner) significance; cognizant of the value of; conversant with one's inner feelings or convictions. ~জ্বালা, ~দাহ n. secret grudge or envy or grief or agony, heart-burning. ~দাহী a. wounding one's feelings deeply, cutting to the quick; extremely agonizing. ~ন্তুদ same as ~বিদারী । ~পীড়া n. heart-ache; mental affliction or suffering; mortification; (rare) heart-burning. ~পীড়িত a. grieved at heart; mortified. fem. ~পীড়িতা । ~বিদারী a. heart-rending; cutting to the quick; extremely pathetic (মর্মবিদারী দৃশ্য). ~বেদনা, ~ব্যথা n. heart-ache, heart-grief; mortification. মর্মভেদ করা v. to drive into the heart, to strike the heart; (pop.) to comprehend the implication or (inner) significance (of); (loos.) to fish out one's secret intentions or designs; to fathom one's heart. ~ভেদী a. driving into the heart, heart striking, heart-rending. ~যন্ত্রণা same as ~পীড়া । ~স্থল n. the core of the heart; the most vital or delicate part of the heart; (cp.) the quick; the heart. ~স্পর্শী a. touching the inmost feelings, touching, pathetic; impressive; cutting to the quick. মর্মাঘাত n. a shock to one's heart or feelings; a home thrust; a very grievous hurt; a death-blow. মর্মান্তিক a. heart-breaking, heart-rending, cutting to the quick; piteous, pathetic; very grievous or fatal. মর্মাবগত same as ~জ্ঞ মর্মাবধারণ করা same as মর্মগ্রহণ করা । মর্মার্থ n. underlying implication; inner significance, gist. মর্মাহত a. mortified; terribly sorry or aggrieved; wounded at heart; anguished.

matches: v. v. v. v. v. v. v. v. v.