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The temp1 reference is released at the method s end If you ran the giveWelcome method, NSLog would print two as the retain count The retain count of two is because the method first allocates temp1, which sets the object s retain count to one, and then the method sets the property; because the property specified retain, the object s retain count becomes two Finally, the method releases temp1 and the retain count returns to one Note that you could have just as easily used autorelease and let the runtime release the temporary object at the event loop s end by writing the method as follows:

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@interface Car : NSObject <NFirstSCopying> { NSString *name; NSMutableArray *tires; Engine *engine; NSString *make; NSString *model; int modelYear; int numberOfDoors;

-(IBAction)giveWelcome { Simple* temp1 = [[Simple alloc] autorelease]; selfobjSimpleRetain = temp1; [objSimpleRetain sayHello:@"Mike"]; NSLog(@"retaincount (mike): %d", [objSimpleRetain retainCount]); }

float mileage; } @property (readwrite, @property (readwrite, @property (readwrite, @property (readwrite, @property (readwrite) @property (readwrite) @property (readwrite) ... @end // Car copy) NSString *name; retain) Engine *engine; copy) NSString *make; copy) NSString *model; int modelYear; int numberOfDoors; float mileage;

@property(assign) Simple objSimple;

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come or gain and pay taxes on them On the other hand, if the partnership or LLC has a taxable loss for any given taxable year, the owners are entitled to claim their respective shares of the loss and, subject to a number of potential limitations, may use the loss to offset their income from other sources This passthrough of income, gains, and losses essentially avoids the double tax and pricing issues facing the shareholders of a C corporation that is up for sale, and the ability to offset losses against the owners income from other sources also affords a benefit not available to C corporations As a general rule, partnerships and LLCs are subject to fewer restrictions than S corporations and are considerably more flexible Therefore, the rule of thumb is that a partnership or an LLC is the entity of choice when compared to an S corporation, unless the most likely exit or liquidity strategy for the business is acquisition by a public company

Specifying assign is equivalent to simply assigning a pointer to an object without increasing its retain count You must take care to not call autorelease or release a temporary object,

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And we ve added the @synthesize directives so that the compiler will automatically generate the setter and getter methods:

4:

As with sales of stock in a corporation, gain or loss from sale of a partnership or LLC interest is generally a capital gain or loss If the LLC only has one member, however, it will be treated as having sold the assets of the business directly, and the character of its gain or loss will derive from the allocation of the sales price among the assets and the character of such assets Also, where a partnership or an LLC with more than one member owns certain hot assets, gain from sale of a partnership or LLC interest may be deemed partially or wholly ordinary income Hot assets include certain receivables and appreciated inventory To the extent that the value of a partnership or LLC consists of hot assets, a proportionate amount of the gain from sale of a partner s or member s interest will be ordinary income, not capital gain A strategy for addressing this issue is to agree with the buyer on a valuation of the assets of the partnership or LLC that, within reason, reduces the value allocated to the hot assets

@implementation Car @synthesize @synthesize @synthesize @synthesize @synthesize @synthesize @synthesize ... name; engine; make; model; modelYear; numberOfDoors; mileage;

as the assigned property simple points to the temporary object I generally avoid using assign for objects Where assign is appropriate is for creating primitive properties For instance, you might make an integer a property of a class An integer is a primitive, and so you assign values to the property; you do not assign a pointer to the integer

We ve also updated the -copyWithZone method to move the new attributes over:

@property (assign) int myInteger;

These are almost always avoided when the business being sold is conducted in a partnership or an LLC The buyer may acquire the assets of or all of the equity interests in the business in

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Sep 14, 2016 · In this video you will see how to make your very own QR code generator in VB.​NET using ...Duration: 5:40 Posted: Sep 14, 2016

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