quantum dot

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quantum dot

n.
1. A semiconductor nanostructure in which the excitons are constrained in all three spatial dimensions.
2. Any of various semiconductor nanocrystals that absorb white light and then reemit it a couple of nanoseconds later in a specific color, used as probes for tracking antibodies, viruses, proteins, or DNA in cells and organisms.
Translations
Квантова точка
Kvanteø
Quantenpunkt
punto cuántico
Point quantique
נקודה קוונטית
Punto quantistico
量子ドット
Kropka kwantowa
Ponto quântico
Nanocristal
Квантова точка
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References in periodicals archive ?
7701(a)(30)(B), that classification would not cause the trust to fail to qualify as a QDOT under Sec.
The legal rules around QDOTs are complicated and clients must consult with an experienced estate planning attorney.
If the fair market value (as finally determined for estate tax purposes, see Q 7601, but determined without regard to any indebtedness with respect to the assets) of the assets passing to the QDOT exceeds $2,000,000, then the QDOT must provide that either (1) at least one U.
If the fair market value (as finally determined for estate tax purposes, see Q 861, but determined without regard to any indebtedness with respect to the assets) of the assets passing to the QDOT exceeds $2,000,000, then the QDOT must provide that either (1) at least one U.
Both probate and nonprobate property will qualify for QDOT treatment if transferred directly from the decedent to the QDOT, or irrevocably assigned to the QDOT prior to the time that the federal estate tax return is filed.
The executor of decedent's estate must make a QDOT election.
For a trust to be a QDOT, it must meet the following requirements:
A QDOT must have a trustee that is a citizen of, or a corporation created in, the United States.
2056A, the decedent's estate tax is ultimately imposed when taxable distributions are made from the QDOT.
If the transfer to trust would otherwise qualify for the marital deduction as qualified terminable interest property under [section] 2056(b)(7), and the trust satisfies the additional QDOT requirements, then an unlimited marital deduction is permitted even when the surviving spouse is not a U.
The type of marital deduction planning may vary (including an outright bequest to the surviving spouse, a general power of appointment trust, a QTIP (qualified terminable interest property) trust, and a QDOT (qualified domestic trust).