Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
CTC = child tax credit. Under 2016 law, the point at which the child tax credit becomes refundable is $3,000. In 2018 law, that threshold increases to $14,600 (estimated) as the American Taxpayer Relief Act expires. About 20 percent of all CTC benefits will go to the lowest income group in 2016, but that share will plummet to just 9 percent in 2018.