To the Virgins, to Make Much of Time To the Virgins, to Make Much of Time "To the Virgins, to Make Much of Time" is a poem written by English Cavalier poet Robert Herrick in the 17th century. The poem is in the genre of "carpe diem", Latin for "seize the day". It goes as follows: First published in 1648 as number 208 in a volume of verse entitled "Hesperides", it is perhaps one of the most famous poems to extol the notion of "carpe diem". "Carpe diem" expresses a philosophy that recognizes the brevity of life and therefore the need to live for and in the moment.
Per diem also used in contracts to specify penalty accruals. Such wording would be found in reference to the expected closing date for a real estate contract, typically compensating a seller for a buyer's lack of expedience (citation required). In addition, truck drivers have a special way of calculating a tax deduction for per diem. All drivers who are subject to USDOT hours of service are eligible. As of October 1, 2009, the per diem rate is $59 per day, and they may deduct 80% of this amount from their taxable income (Internal Revenue Code 274(n)(3)).For 2016, the per diem rate is