This revenue procedure modifies and supersedes Rev. Proc. 2000- 22, 2000-20. I.R.B. 1008, and provides that the Commissioner of Internal Revenue will. exercise his discretion to except a qualifying taxpayer with average annual. gross receipts of $1,000,000 or less from the requirements to use an accrual. method of accounting under section 446 of the Internal Revenue Code and to.
The Hepatitis B Virus. The Hepatitis B virus (HBV) is a mostly double-stranded DNA virus in the Hepadnaviridae family. One of five hepatitis viruses, HBV causes acute and chronic hepatitis in humans.he unusually packaged may indicate that the method of replication employed by HBV is not of conserved DNA replication (Garces, HBVP). HBV Genome. Life Cycle: In order to reproduce, the hepatitis B virus, must first attach onto a cell which is capable of supporting its replication.
Hepatitis B Transmission and Causes. The hepatitis B virus is known as a blood-borne virus because it is transmitted from one person to another via blood or fluids contaminated with blood.Another important route of transmission is from an infected mother to a newborn child, which occurs during or shortly after birth.eople who are at an increased risk of being infected with the hepatitis B virus include the following: 1  Men or women who have multiple sex partners, especially if they don't use a condom. 2  Men who have sex with men. 3  Men or women who have sex with a person infected with hepatitis B virus.