If your boyfriend or girlfriend has gross income above a certain amount, you cannot claim that person as a dependent. Gross income is any income from any source that's subject to tax, whether it's wages, interest on a bank account or other types of taxable income.VERVIEW. You can claim a boyfriend or girlfriend as a dependent on your federal income taxes if that person meets the IRS definition of a qualifying relative..
The Nd:YAG laser is a solid state laser that uses a neodymium-doped yttrium-aluminum-garnet crystal as the lasing medium. It is optically pumped with a lamp or diode and most commonly emits infrared light at 1064nm. It can be used in either a pulsed or continuous mode.
Using a 25 W thulium fibre laser to pump a Q-switched Ho:YAG laser 15.3 W of average output power is achieved with an M2 of 1.3. The holmium laser is used to pump a ZGP OPO generating 7.2 W of average output power in the 3-5 Î¼m waveband with an M2 of 1.8.