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Kidney
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For other uses, see Kidney (disambiguation).
Kidney
Human kidneys viewed from behind with spine removed
Details
System
Urinary system and endocrine system
Artery
Renal artery
Vein
Renal vein
Nerve
Renal plexus
Identifiers
Latin
Ren
Greek
Nephros
MeSH
A05.810.453
Dorlands
/Elsevier
Kidney
TA
A08.1.01.001
FMA
7203
Anatomical terminology
[edit on Wikidata]
The kidneys are two bean-shaped organs found on the left and right sides of the body in vertebrates. They are named after the Kidney bean.They filter the blood in order to make urine, to release and retain water, and to remove waste and nitrogen (the excretory system). They also control the ion concentrations and acid-base balance of the blood. Each kidney feeds urine into the bladder by means of a tube known as the ureter. In humans, they are roughly 11 centimetres (4.3 in) in length.
The kidneys regulate the balance of ions known as electrolytes in the blood, along with maintaining acid base homeostasis. They also move waste products out of the blood and into the urine, such as nitrogen-containing urea and ammonium. Kidneys also regulate fluid balance and blood pressure. They are also responsible for the reabsorption of water, glucose, and amino acids. The kidneys also produce hormones including calcitriol and erythropoietin. The kidneys also make an important enzyme, renin, which affects blood pressure through negative feedback.
Located at the rear of the abdominal cavity in the retroperitoneal space, the kidneys receive blood from the paired renal arteries, and drain into the paired renal veins.
Renal physiology is the study of kidney function, while nephrology is the medical speciality concerned with kidney diseases. Diseases of the kidney are diverse, but individuals with kidney disease frequently display characteristic clinical features. Common clinical conditions involving the kidney include the nephritic and nephrotic syndromes, renal cysts, acute kidney injury, chronic kidney disease, urinary tract infection, kidney stones, and urinary tract obstruction.[1] Various cancers of the kidney exist. The most common adult renal cancer is renal cell carcinoma. Cancers, cysts, and some other renal conditions can be managed with removal of the kidney. This is known as nephrectomy. When renal function, measured by the glomerular filtration rate, is persistently poor, dialysis and kidney transplantation may be treatment options. Although they are not normally harmful, kidney stones can be extremely painful.
Contents
[hide]
1 Structure
1.1 Location
1.2 Structure
1.3 Blood supply
1.4 Nerve supply
1.5 Microanatomy
1.6 Development
2 Functions
2.1 Excretion of wastes
2.2 Reabsorption of vital nutrients
2.3 Acid-base homeostasis
2.4 Osmolality regulation
2.5 Blood pressure regulation
2.6 Hormone secretion
2.7 Calculations
2.7.1 Filtration fraction
2.7.2 Renal clearance
2.8 Mathematical modelling
3 Clinical significance
3.1 Acquired
3.2 Kidney injury and failure
3.3 Dialysis
3.4 Congenital disease
3.5 Investigations
3.5.1 Imaging
3.5.2 Biopsy
4 Other animals
4.1 Evolutionary adaptation
5 Society and culture
5.1 Kidneys as food
6 History
7 Additional images
8 See also
9 References
10 External links
Structure[edit]
Location[edit]
Surface projections of the organs of the trunk, showing kidneys at the level of T12 to L3.
In humans, the kidneys are located high in the abdominal cavity, one on each side of the spine, and lie in a retroperitoneal position at a slightly oblique angle.[2] The asymmetry within the abdominal cavity, caused by the position of the liver, typically results in the right kidney being slightly lower and smaller than the left, and being placed slightly more to the middle than the left kidney.[3][4][5] The left kidney is approximately at the vertebral level T12 to L3,[6] and the right is slightly lower. The right kidney sits just below the diaphragm and posterior to the liver. The left sits below the diaphragm and posterior to the spleen. On top of each kidney is an adrenal gland. The upper parts of the kidneys are partially protected by the 11th and 12th ribs. Each kidney, with its adrenal gland is surrounded by two layers of fat: the perinephric fat present between renal fascia and renal capsule and paranephric fat superior to the renal fascia.
A CT scan in which the kidneys are shown
Structure[edit]
1. Renal pyramid • 2. Interlobular artery • 3. Renal artery • 4. Renal vein 5. Renal hilum • 6. Renal pelvis • 7. Ureter • 8. Minor calyx • 9. Renal capsule • 10. Inferior renal capsule • 11. Superior renal capsule • 12. Interlobular vein • 13. Nephron • 14. Renal sinus • 15. Major calyx • 16. Renal papilla • 17. Renal column
The kidney has a bean-shaped structure with a convex and a concave border. A recessed area on the concave border is the renal hilum, where the renal artery enters the kidney and the renal vein and ureter leave. The kidney is surrounded by tough fibrous tissue, the renal capsule, which is itself surrounded by perirenal fat (adipose capsule), renal fascia, and pararenal fat (paranephric body). The anterior (front) surface of these tissues is the peritoneum, while the posterior (rear) surface is the transversalis fascia.
The superior pole of the right kidney is adjacent to the liver. For the left kidney, it is next to the spleen. Both, therefore, move down upon inhalation.
In adult males, the kidney weighs between 125 and 170 grams. In females the weight of the kidney is between 115 and 155 grams.[7] A Danish study measured the median renal length to be 11.2 cm (4.4 in) on the left side and 10.9 cm (4.3 in) on the right side in adults. Median renal volumes were 146 cm3 on the left and 134 cm3 on the right.[8]
The substance, or parenchyma, of the kidney is divided into two major structures: the outer renal cortex and the inner renal medulla. Grossly, these structures take the shape of eight to 18 cone-shaped renal lobes, each containing renal cortex surrounding a portion of medulla called a renal pyramid (of Malpighi).[7] Between the renal pyramids are projections of cortex called renal columns (or Bertin columns). Nephrons, the urine-producing functional structures of the kidney, span the cortex and medulla. The initial filtering portion of a nephron is the renal corpuscle which is located in the cortex. This is followed by a renal tubule that passes from the cortex deep into the medullary pyramids. Part of the renal cortex, a medullary ray is a collection of renal tubules that drain into a single collecting duct.
The tip, or papilla, of each pyramid empties urine into a minor calyx; minor calyces empty into major calyces, and major calyces empty into the renal pelvis. This becomes the ureter. At the hilum, the ureter and renal vein exit the kidney and the renal artery enters. Hilar fat and lymphatic tissue with lymph nodes surrounds these structures. The hilar fat is contiguous with a fat-filled cavity called the renal sinus. The renal sinus collectively contains the renal pelvis and calyces and separates these structures from the renal medullary tissue.[9]
Unlike the heart or lungs, the kidneys possess no overtly moving structures
Blood supply[edit]
3D-rendered computed tomography, showing renal arteries and veins.
The renal circulation supplies the blood to the kidneys via the renal arteries, left and right, which branch directly from the abdominal aorta. Despite their relatively small size, the kidneys receive approximately 20% of the cardiac output.[7]
Each renal artery branches into segmental arteries, dividing further into interlobar arteries, which penetrate the renal capsule and extend through the renal columns between the renal pyramids. The interlobar arteries then supply blood to the arcuate arteries that run through the boundary of the cortex and the medulla. Each arcuate artery supplies several interlobular arteries that feed into the afferent arterioles that supply the glomeruli.
The medullary interstitium is the functional space in the kidney beneath the individual filters (glomeruli), which are rich in blood vessels. The interstitium absorbs fluid recovered from urine. Various conditions can lead to scarring and congestion of this area, which can cause kidney dysfunction and failure.
After filtration occurs, the blood moves through a small network of venules that converge into interlobular veins. As with the arteriole distribution, the veins follow the same pattern: the interlobular provide blood to the arcuate veins then back to the interlobar veins, which come to form the renal vein exiting the kidney for transfusion for blood.
Nerve supply[edit]
The kidney and nervous system communicate via the renal plexus, whose fibers course along the renal arteries to reach each kidney.[10] Input from the sympathetic nervous system triggers vasoconstriction in the kidney, thereby reducing renal blood flow.[10] The kidney also receives input from the parasympathetic nervous system, by way of the renal branches of the vagus nerve (cranial nerve X); the function of this is yet unclear.[10][11] Sensory input from the kidney travels to the T10-11 levels of the spinal cord and is sensed in the corresponding dermatome.[10] Thus, pain in the flank region may be referred from corresponding kidney.[10]

Microanatomy[edit]
Microscopic photograph of the renal medulla
Microscopic photograph of the renal cortex
Renal histology studies the microscopic structure of the kidney. Distinct cell types include:
Kidney glomerulus parietal cell
Kidney glomerulus podocyte
Kidney proximal tubule brush border cell
Loop of Henle thin segment cell
Thick ascending limb cell
Kidney distal tubule cell
Collecting duct principal cell
Collecting duct intercalated cell
Interstitial kidney cells
The renal artery enters into the kidney at the level of the first lumbar vertebra just below the superior mesenteric artery. As it enters the kidney, it divides into branches: first the segmental artery, which divides into 2 or 3 lobar arteries, then further divides into interlobar arteries, which further divide into the arcuate artery, which leads into the interlobular artery, which form afferent arterioles. The afferent arterioles form the glomerulus (network of capillaries enclosed in Bowman's capsule). From here, efferent arterioles leaves the glomerulus and divide into peritubular capillaries, which drain into the interlobular veins and then into arcuate vein and then into interlobar vein, which runs into lobar vein, which opens into the segmental vein and which drains into the renal vein, and then from it blood moves into the inferior vena cava.
Development[edit]
Main article: Kidney development
The mammalian kidney develops from intermediate mesoderm. Kidney development, also called nephrogenesis, proceeds through a series of three successive developmental phases: the pronephros, mesonephros, and metanephros. The metanephros are primordia of the permanent kidney. [12]
Functions[edit]
Main article: Renal physiology
Physiology of kidney
The kidney participates in whole-body homeostasis, regulating acid-base balance, electrolyte concentrations, extracellular fluid volume, and blood pressure. The kidney accomplishes these homeostatic functions both independently and in concert with other organs, particularly those of the endocrine system. Various endocrine hormones coordinate these endocrine functions; these include renin, angiotensin II, aldosterone, antidiuretic hormone, and atrial natriuretic peptide, among others.
Many of the kidney's functions are accomplished by relatively simple mechanisms of filtration, reabsorption, and secretion, which take place in the nephron. Filtration, which takes place at the renal corpuscle, is the process by which cells and large proteins are filtered from the blood to make an ultrafiltrate that eventually becomes urine. The kidney generates 180 liters of filtrate a day, while reabsorbing a large percentage, allowing for the generation of only approximately 2 liters of urine. Reabsorption is the transport of molecules from this ultrafiltrate and into the blood. Secretion is the reverse process, in which molecules are transported in the opposite direction, from the blood into the urine.
Excretion of wastes[edit]
See also: Clearance (medicine)
The kidneys excrete a variety of waste products produced by metabolism into the urine. These include the nitrogenous wastes urea, from protein catabolism, and uric acid, from nucleic acid metabolism. The ability of mammals and some birds to concentrate wastes into a volume of urine much smaller than the volume of blood from which the wastes were extracted is dependent on an elaborate countercurrent multiplication mechanism. This requires several independent nephron characteristics to operate: a tight hairpin configuration of the tubules, water and ion permeability in the descending limb of the loop, water impermeability in the ascending loop, and active ion transport out of most of the ascending limb. In addition, passive countercurrent exchange by the vessels carrying the blood supply to the nephron is essential for enabling this function.
Reabsorption of vital nutrients[edit]
Glucose at normal plasma levels is completely reabsorbed in the proximal tubule. The mechanism for this is the Na+/glucose cotransporter. A plasma level of 350 mg/dL will fully saturate the transporters and glucose will be lost in the urine. A plasma glucose level of approximately 160 is sufficient to allow glucosuria, which is an important clinical clue to diabetes mellitus.
Amino acids are reabsorbed by sodium dependent transporters in the proximal tubule. Hartnup disease is a deficiency of the tryptophan amino acid transporter, which results in pellagra.[13]
Location of Reabsorption
Reabsorbed nutrient
Notes
Early proximal tubule Glucose (100%), amino acids (100%), bicarbonate (90%), Na+ (65%), Cl−, phosphate and H2O (65%)
PTH will inhibit phosphate reabsorption.
AT II stimulates Na+, H2O and HCO3− reabsorption.
Thin descending loop of Henle H2O
Reabsorbs via medullary hypertonicity and makes urine hypertonic.
Thick ascending loop of Henle Na+ (10–20%), K+, Cl−; indirectly induces para cellular reabsorption of Mg2+, Ca2+
This region is impermeable to H2O and the urine becomes less concentrated as it ascends.
Early distal convoluted tubule Na+, Cl−
PTH causes Ca2+ reabsorption.
Collecting tubules Na+(3–5%), H2O
Na+ is reabsorbed in exchange for K+, and H+, which is regulated by aldosterone.
ADH acts on the V2 receptor and inserts aquaporins on the luminal side
Source:[13]
Pregnancy reduces the reabsorption of glucose and amino acids.
Acid-base homeostasis[edit]
Main article: Acid-base homeostasis
Two organ systems, the kidneys and lungs, maintain acid-base homeostasis, which is the maintenance of pH around a relatively stable value. The lungs contribute to acid-base homeostasis by regulating carbon dioxide (CO2) concentration. The kidneys have two very important roles in maintaining the acid-base balance: to reabsorb and regenerate bicarbonate from urine, and to excrete hydrogen ions and fixed acids (anions of acids) into urine.
Osmolality regulation[edit]
Maintaining water and salt level of the body. Any significant rise in plasma osmolality is detected by the hypothalamus, which communicates directly with the posterior pituitary gland. An increase in osmolality causes the gland to secrete antidiuretic hormone (ADH), resulting in water reabsorption by the kidney and an increase in urine concentration. The two factors work together to return the plasma osmolality to its normal levels.
ADH binds to principal cells in the collecting duct that translocate aquaporins to the membrane, allowing water to leave the normally impermeable membrane and be reabsorbed into the body by the vasa recta, thus increasing the plasma volume of the body.
There are two systems that create a hyperosmotic medulla and thus increase the body plasma volume: Urea recycling and the 'single effect.'
Urea is usually excreted as a waste product from the kidneys. However, when plasma blood volume is low and ADH is released the aquaporins that are opened are also permeable to urea. This allows urea to leave the collecting duct into the medulla creating a hyperosmotic solution that 'attracts' water. Urea can then re-enter the nephron and be excreted or recycled again depending on whether ADH is still present or not.
The 'Single effect' describes the fact that the ascending thick limb of the loop of Henle is not permeable to water but is permeable to NaCl. This allows for a countercurrent exchange system whereby the medulla becomes increasingly concentrated, but at the same time setting up an osmotic gradient for water to follow should the aquaporins of the collecting duct be opened by ADH.
Blood pressure regulation[edit]
Main articles: Blood pressure regulation and Renin-angiotensin system
Although the kidney cannot directly sense blood, long-term regulation of blood pressure predominantly depends upon the kidney. This primarily occurs through maintenance of the extracellular fluid compartment, the size of which depends on the plasma sodium concentration. Renin is the first in a series of important chemical messengers that make up the renin-angiotensin system. Changes in renin ultimately alter the output of this system, principally the hormones angiotensin II and aldosterone. Each hormone acts via multiple mechanisms, but both increase the kidney's absorption of sodium chloride, thereby expanding the extracellular fluid compartment and raising blood pressure. When renin levels are elevated, the concentrations of angiotensin II and aldosterone increase, leading to increased sodium chloride reabsorption, expansion of the extracellular fluid compartment, and an increase in blood pressure. Conversely, when renin levels are low, angiotensin II and aldosterone levels decrease, contracting the extracellular fluid compartment, and decreasing blood pressure.
Hormone secretion[edit]
The kidneys secrete a variety of hormones, including erythropoietin, and the enzyme renin. Erythropoietin is released in response to hypoxia (low levels of oxygen at tissue level) in the renal circulation. It stimulates erythropoiesis (production of red blood cells) in the bone marrow. Calcitriol, the activated form of vitamin D, promotes intestinal absorption of calcium and the renal reabsorption of phosphate. Part of the renin–angiotensin–aldosterone system, renin is an enzyme involved in the regulation of aldosterone levels.
Calculations[edit]
Calculations of kidney performance are an important part of physiology and can be estimated using the calculations below.
Filtration fraction[edit]
The filtration fraction is the amount of plasma that is actually filtered through the kidney. This can be defined using the equation:
FF=GFR/RPF
FF is the filtration fraction
GFR is the glomerular filtration rate
RPF is the renal plasma flow
Normal human FF is 20%.
Renal clearance[edit]
Main article: Renal function
Renal clearance is the volume of plasma from which the substance is completely cleared from the blood per unit time.
Cx=(Ux)V/Px
Cx is the clearance of U (normally in units of mL/min.
Ux is the urine concentration of X.
Px is the plasma concentration of Y.
V is the urine flow rate.
Mathematical modelling[edit]
The kidney is a very complex organ and numerical modelling has been used to better understand kidney function at several scales, including fluid uptake and secretion.[14][15]
Clinical significance[edit]
Main article: Kidney disease
Kidney disease, is kidney disease or damage to a kidney. Nephrosis is non-inflammatory nephropathy and nephritis is inflammatory kidney disease. Nephrology is the speciality that deals with kidney function and disease. Medical terms related to the kidneys commonly use terms such as renal and the prefix nephro-. The adjective renal, meaning related to the kidney, is from the Latin rēnēs, meaning kidneys; the prefix nephro- is from the Ancient Greek word for kidney, nephros (νεφρός).[16] For example, surgical removal of the kidney is a nephrectomy, while a reduction in kidney function is called renal dysfunction.
Acquired[edit]
Drawing of an enlarged kidney by John Hunter.
Diabetic nephropathy
Glomerulonephritis
Hydronephrosis is the enlargement of one or both of the kidneys caused by obstruction of the flow of urine.
Interstitial nephritis
Kidney stones (nephrolithiasis) are a relatively common and particularly painful disorder. A chronic condition can result in scars to the kidneys. The removal of kidney stones involves ultrasound treatment to break up the stones into smaller pieces, which are then passed through the urinary tract. One common symptom of kidney stones is a sharp to disabling pain in the middle and sides of the lower back or groin.
Kidney tumour
Wilms tumor
Renal cell carcinoma
Lupus nephritis
Minimal change disease
In nephrotic syndrome, the glomerulus has been damaged so that a large amount of protein in the blood enters the urine. Other frequent features of the nephrotic syndrome include swelling, low serum albumin, and high cholesterol.
Pyelonephritis is infection of the kidneys and is frequently caused by complication of a urinary tract infection.
Renal failure
Acute renal failure
Stage 5 Chronic Kidney Disease
Renal artery stenosis
Renovascular hypertension
Kidney injury and failure[edit]
Main articles: Acute kidney injury, Chronic kidney disease, and Kidney failure
Generally, humans can live normally with just one kidney, as one has more functioning renal tissue than is needed to survive. Only when the amount of functioning kidney tissue is greatly diminished does one develop chronic kidney disease. Renal replacement therapy, in the form of dialysis or kidney transplantation, is indicated when the glomerular filtration rate has fallen very low or if the renal dysfunction leads to severe symptoms.
Dialysis[edit]
Main article: Dialysis
This section needs expansion. You can help by adding to it. (August 2017)
Congenital disease[edit]
Congenital hydronephrosis
Congenital obstruction of urinary tract
Duplex kidneys, or double kidneys, occur in approximately 1% of the population. This occurrence normally causes no complications, but can occasionally cause urine infections.[17][18]
Duplicated ureter occurs in approximately one in 100 live births
Horseshoe kidney occurs in approximately one in 400 live births
Nutcracker syndrome
Polycystic kidney disease
Autosomal dominant polycystic kidney disease afflicts patients later in life. Approximately one in 1000 people will develop this condition
Autosomal recessive polycystic kidney disease is far less common, but more severe, than the dominant condition. It is apparent in utero or at birth.
Renal agenesis. Failure of one kidney to form occurs in approximately one in 750 live births. Failure of both kidneys to form used to be fatal; however, medical advances such as amnioinfusion therapy during pregnancy and peritoneal dialysis have made it possible to stay alive until a transplant can occur.
Renal dysplasia
Unilateral small kidney
Multicystic dysplastic kidney occurs in approximately one in every 2400 live births
Ureteropelvic Junction Obstruction or UPJO; although most cases appear congenital, some appear to be an acquired condition[19]
Investigations[edit]
Many renal diseases are diagnosed on the basis of a detailed clinical history and performs a physical examination.[citation needed] In addition to medical history and presenting symptoms, a physician will ask about medication history, family history recent infections, toxic/chemical exposures and other factors that may be related to disease. Some diseases are suggested by clinical history and time course alone. For example, in a formerly healthy child with a recent upper respiratory tract infection and facial/lower limb swelling, findings of proteinuria on urinalysis, a diagnosis of minimal change disease is highly suggested. Similarly, a patient with a history of diabetes who presents with decreased urine output is most likely to be suffering from diabetic nephropathy. Often, such cases do not require extensive workup (such as with renal biopsy). A presumptive diagnosis can be made on the basis of history, physical exam and supportive laboratory studies.
Blood tests are important to assess kidney function. These may include a full blood count, serum electrolytes including sodium, potassium, chloride, bicarbonate, calcium, and phosphorus; blood urea, nitrogen and creatinine; blood glucose and glycocylated hemoglobin. Glomerular filtration rate (GFR) can be calculated.[20]
Urine studies may include urine electrolytes, creatinine, protein, fractional excretion of sodium (FENA) and other studies to assist in evaluation of the etiology of a patient's renal disease. Urinalysis is used to evaluate urine for its pH, protein, glucose, specific gravity and the presence of blood. Microscopic analysis can be helpful in the identification of casts, red blood cells, white blood cells and crystals.[20]
Imaging[edit]
Imaging studies are important in the evaluation of structural renal disease caused by urinary tract obstruction, renal stones, renal cyst, mass lesions, renal vascular disease, and vesicoureteral reflux.[20]
Imaging techniques used most frequently include renal ultrasound and helical CT scan. Patients with suspected vesicoureteral reflux may undergo voiding cystourethrogram (VCUG).
Biopsy[edit]
The role of the renal biopsy is to diagnose renal disease in which the etiology is not clear based upon noninvasive means (clinical history, past medical history, medication history, physical exam, laboratory studies, imaging studies). In general, a renal pathologist will perform a detailed morphological evaluation and integrate the morphologic findings with the clinical history and laboratory data, ultimately arriving at a pathological diagnosis. A renal pathologist is a physician who has undergone general training in anatomic pathology and additional specially training in the interpretation of renal biopsy specimens.
Ideally, multiple core sections are obtained and evaluated for adequacy (presence of glomeruli) intraoperatively. A pathologist/pathology assistant divides the specimen(s) for submission for light microscopy, immunofluorescence microscopy and electron microscopy.
The pathologist will examine the specimen using light microscopy with multiple staining techniques (hematoxylin and eosin/H&E, PAS, trichrome, silver stain) on multiple level sections. Multiple immunofluorescence stains are performed to evaluate for antibody, protein and complement deposition. Finally, ultra-structural examination is performed with electron microscopy and may reveal the presence of electron-dense deposits or other characteristic abnormalities that may suggest an etiology for the patient's renal disease.
Other animals[edit]
A pig's kidney opened.
In the majority of vertebrates, the mesonephros persists into the adult, albeit usually fused with the more advanced metanephros; only in amniotes is the mesonephros restricted to the embryo. The kidneys of fish and amphibians are typically narrow, elongated organs, occupying a significant portion of the trunk. The collecting ducts from each cluster of nephrons usually drain into an archinephric duct, which is homologous with the vas deferens of amniotes. However, the situation is not always so simple; in cartilaginous fish and some amphibians, there is also a shorter duct, similar to the amniote ureter, which drains the posterior (metanephric) parts of the kidney, and joins with the archinephric duct at the bladder or cloaca. Indeed, in many cartilaginous fish, the anterior portion of the kidney may degenerate or cease to function altogether in the adult.[21]
In the most primitive vertebrates, the hagfish and lampreys, the kidney is unusually simple: it consists of a row of nephrons, each emptying directly into the archinephric duct. Invertebrates may possess excretory organs that are sometimes referred to as "kidneys", but, even in Amphioxus, these are never homologous with the kidneys of vertebrates, and are more accurately referred to by other names, such as nephridia.[21]
Juvenile monogenean parasite in the kidney[22] of the African clawed frog Xenopus laevis
In amphibians, kidneys and the urinary bladder harbour specialized parasites, monogeneans of the family Polystomatidae.[22]
The kidneys of reptiles consist of a number of lobules arranged in a broadly linear pattern. Each lobule contains a single branch of the ureter in its centre, into which the collecting ducts empty. Reptiles have relatively few nephrons compared with other amniotes of a similar size, possibly because of their lower metabolic rate.[21]
Birds have relatively large, elongated kidneys, each of which is divided into three or more distinct lobes. The lobes consists of several small, irregularly arranged, lobules, each centred on a branch of the ureter. Birds have small glomeruli, but about twice as many nephrons as similarly sized mammals.[21]
The human kidney is fairly typical of that of mammals. Distinctive features of the mammalian kidney, in comparison with that of other vertebrates, include the presence of the renal pelvis and renal pyramids, and of a clearly distinguishable cortex and medulla. The latter feature is due to the presence of elongated loops of Henle; these are much shorter in birds, and not truly present in other vertebrates (although the nephron often has a short intermediate segment between the convoluted tubules). It is only in mammals that the kidney takes on its classical "kidney" shape, although there are some exceptions, such as the multilobed reniculate kidneys of pinnipeds and cetaceans.[21]
Evolutionary adaptation[edit]
Kidneys of various animals show evidence of evolutionary adaptation and have long been studied in ecophysiology and comparative physiology. Kidney morphology, often indexed as the relative medullary thickness, is associated with habitat aridity among species of mammals,[23] and diet (e.g., carnivores have only long loops of Henle).[15]
Society and culture[edit]
Kidneys as food[edit]
Hökarpanna, Swedish pork and kidney stew
The kidneys, like other offal, can be cooked and eaten.
Kidneys are usually grilled or sautéed, but in more complex dishes they are stewed with a sauce that will improve their flavor. In many preparations, kidneys are combined with pieces of meat or liver, as in mixed grill. Dishes include the British steak and kidney pie, the Swedish hökarpanna (pork and kidney stew), the French rognons de veau sauce moutarde (veal kidneys in mustard sauce) and the Spanish riñones al Jerez (kidneys stewed in sherry sauce) .[24]
History[edit]
The Latin term renes is related to the English word "reins", a synonym for the kidneys in Shakespearean English (e.g. Merry Wives of Windsor 3.5), which was also the time when the King James Version of the Bible was translated. Kidneys were once popularly regarded as the seat of the conscience and reflection,[25][26] and a number of verses in the Bible (e.g. Ps. 7:9, Rev. 2:23) state that God searches out and inspects the kidneys, or "reins", of humans, together with the heart. Similarly, the Talmud (Berakhoth 61.a) states that one of the two kidneys counsels what is good, and the other evil.
According to studies in modern and ancient Hebrew, various body organs in humans and animals served also an emotional or logical role, today mostly attributed to the brain and the endocrine system. The kidney is mentioned in several biblical verses in conjunction with the heart, much as the bowels were understood to be the "seat" of emotion - grief, joy and pain.[27]
In the sacrifices offered at the biblical Tabernacle and later on at the temple in Jerusalem, the priests were instructed [28] to remove the kidneys and the adrenal gland covering the kidneys of the sheep, goat and cattle offerings, and to burn them on the altar, as the holy part of the "offering for God" never to be eaten.[29]
In ancient India, according to the Ayurvedic medical systems, the kidneys were considered the beginning of the excursion channels system, the 'head' of the Mutra Srotas, receiving from all other systems, and therefore important in determining a person's health balance and temperament by the balance and mixture of the three 'Dosha's - the three health elements: Vatha (or Vata) - air, Pitta - bile, and Kapha - mucus. The temperament and health of a person can then be seen in the resulting color of the urine.[30]
Modern Ayurveda practitioners, a practice which is characterized as pseudoscience,[31] have attempted to revive these methods in medical procedures as part of Ayurveda Urine therapy.[32] These procedures have been called "nonsensical" by skeptics.[33]
In ancient Egypt, the kidneys, like the heart, were left inside the mummified bodies, unlike other organs which were removed. Comparing this to the biblical statements, and to drawings of human body with the heart and two kidneys portraying a set of scales for weighing justice, it seems that the Egyptian beliefs had also connected the kidneys with judgement and perhaps with moral decisions.[34]
Additional images[edit]
Kidney Posterior View
Anterior relation of Left Kidney
Structure of a Kidney
Kidney Anatomy
Kidneys of a mammal after the technique of vinylite and corrosion.
Kidney Cross Section
[show]Dissection images
Right Kidney
Kidney
Right Kidney
Right kidney
Left kidney
Kidneys
Left kidney
See also[edit]
Artificial kidney
Holonephros
Organ donation
Organ harvesting
Pelvic kidney
World Kidney Day
References[edit]
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Jump up ^ "HowStuffWorks How Your Kidney Works".
Jump up ^ "Kidneys Location Stock Illustration". Archived from the original on 2013-09-27.
Jump up ^ [1] Archived February 10, 2008, at the Wayback Machine.
Jump up ^ Glodny B, Unterholzner V, Taferner B, et al. (2009). "Normal kidney size and its influencing factors - a 64-slice MDCT study of 1.040 asymptomatic patients". BMC Urology. 9 (1): 19. PMC 2813848  . PMID 20030823. doi:10.1186/1471-2490-9-19.
Jump up ^ Bålens ytanatomy (Superficial anatomy of the trunk). Anca Dragomir, Mats Hjortberg and Godfried M. Romans. Section for human anatomy at the Department of Medical Biology, Uppsala University, Sweden.
^ Jump up to: a b c Walter F. Boron (2004). Medical Physiology: A Cellular And Molecular Approach. Elsevier/Saunders. ISBN 1-4160-2328-3.
Jump up ^ Emamian SA, Nielsen MB, Pedersen JF, Ytte L (1993). "Kidney dimensions at sonography: correlation with age, sex, and habitus in 665 adult volunteers.". AJR Am J Roentgenol. 160 (1): 83–6. doi:10.2214/ajr.160.1.8416654.
Jump up ^ Clapp, WL. "Renal Anatomy". In: Zhou XJ, Laszik Z, Nadasdy T, D'Agati VD, Silva FG, eds. Silva's Diagnostic Renal Pathology. New York: Cambridge University Press; 2009.
^ Jump up to: a b c d e Bard, Johnathan; Vize, Peter D.; Woolf, Adrian S. (2003). The kidney: from normal development to congenital disease. Boston: Academic Press. p. 154. ISBN 0-12-722441-6.
Jump up ^ Schrier, Robert W.; Berl, Tomas; Harbottle, Judith A. (1972). "Mechanism of the Antidiuretic Effect Associated with Interruption of Parasympathetic Pathways". Journal Clinical Investigation. 51 (10): 2613–20. PMC 332960  . PMID 5056657. doi:10.1172/JCI107079.
Jump up ^ Bruce M. Carlson (2004). Human Embryology and Developmental Biology (3rd ed.). Saint Louis: Mosby. ISBN 0-323-03649-X.
^ Jump up to: a b Le, Tao. First Aid for the USMLE Step 1 2013. New York: McGraw-Hill Medical, 2013. Print.
Jump up ^ A.M. Weinstein (1994). "Mathematical models of tubular transport". Annual Review of Physiology. 56: 691–709. doi:10.1146/annurev.physiol.56.1.691.
^ Jump up to: a b S.R. Thomas (2005). "Modelling and simulation of the kidney". Journal of Biological Physics and Chemistry. 5: 70–83. doi:10.4024/230503.jbpc.05.02.
Jump up ^ Maton, Anthea; Jean Hopkins; Charles William McLaughlin; Susan Johnson; Maryanna Quon Warner; David LaHart; Jill D. Wright (1993). Human Biology and Health. Englewood Cliffs, New Jersey, USA: Prentice Hall. ISBN 0-13-981176-1.
Jump up ^ Sample, Ian (2008-02-19). "How many people have four kidneys?". The Guardian. London.
Jump up ^ "Girl's Kidneys Fail, But Doctors Find Double Valves, Saving Her Life". Abcnews.go.com. 2010-05-18. Retrieved 2011-01-03.
Jump up ^ Stephen Jones, J.; Inderbir S. Gill; Raymond Rackley (2006). Operative Urology at the Cleveland Clinic. Andrew C. Novick, Inderbir S. Gill, Eric A. Klein, Jonathan H. Ross (eds.). Totowa, NJ: Humana Press. ISBN 978-1-58829-081-6. doi:10.1007/978-1-59745-016-4_16.
^ Jump up to: a b c Post TW, Rose BD, auths and Curhan GC, Sheridan AM, eds. Diagnostic Approach to the Patient With Acute Kidney Injury (Acute Renal Failure) or Chronic Kidney Disease. UpToDate.com, Dec. 2012. http://www.uptodate.com/contents/diagnostic-approach-to-the-patient-with-acute-kidney-injury-acute-renal-failure-or-chronic-kidney-disease?source=preview&anchor=H12&selectedTitle=1~150#H12
^ Jump up to: a b c d e Romer, Alfred Sherwood; Parsons, Thomas S. (1977). The Vertebrate Body. Philadelphia, PA: Holt-Saunders International. pp. 367–376. ISBN 0-03-910284-X.
^ Jump up to: a b Theunissen, M.; Tiedt, L.; Du Preez, L. H. (2014). "The morphology and attachment of Protopolystoma xenopodis (Monogenea: Polystomatidae) infecting the African clawed frog Xenopus laevis". Parasite. 21: 20. PMC 4018937  . PMID 24823278. doi:10.1051/parasite/2014020.
Jump up ^ Al-kahtani, M. A.; Zuleta, C.; Caviedes-Vidal, E.; Garland, Jr., T. (2004). "Kidney mass and relative medullary thickness of rodents in relation to habitat, body size, and phylogeny" (PDF). Physiological and Biochemical Zoology. 77 (3): 346–365. PMID 15286910. doi:10.1086/420941.
Jump up ^ Rognons dans les recettes (in French)
Jump up ^ The Patient as Person: Explorations in Medical Ethics p. 60 by Paul Ramsey, Margaret Farley, Albert Jonsen, William F. May (2002)
Jump up ^ History of Nephrology 2 p. 235 by International Association for the History of Nephrology Congress, Garabed Eknoyan, Spyros G. Marketos, Natale G. De Santo, 1997; Reprint of American Journal of Nephrology; v. 14, no. 4–6, 1994.
Jump up ^ Body Metaphors in Biblical Hebrew
Jump up ^ Leviticus 3: 4, 10 and 15
Jump up ^ ie Deut 3:4,9,10,15... or the Babylonian Talmud, Bechorot (39a) Ch6:Tr2...
Jump up ^ http://www.ayurvedacollege.com/articles/drhalpern/Vata_Doshas Vata Dosha
Jump up ^ List of topics characterized as pseudoscience, according to the American Medical Association's Report 12 of the Council of Scientific Afairs (A-97) and claims by skeptics ('The Skeptics Dictionary' website)
Jump up ^ Sangu PK, Kumar VM, Shekhar MS, Chagam MK, Goli PP, Tirupati PK (January 2011). "A study on Tailabindu pariksha - An ancient Ayurvedic method of urine examination as a diagnostic and prognostic tool". Ayu. 32 (1): 76–81. PMC 3215423  . PMID 22131762. doi:10.4103/0974-8520.85735.
Jump up ^ A Few Thoughts on Ayurvedic Mumbo-Jumbo, Stephen Barrett, M.D, head of the National Council Against Health Fraud NGO and owner of the QuackWatch website.
Jump up ^ Salem ME, Eknoyan G (1999). "The kidney in ancient Egyptian medicine: where does it stand?". American Journal of Nephrology. 19 (2): 140–7. PMID 10213808. doi:10.1159/000013440.
External links[edit]
Wikimedia Commons has media related to Kidneys.
The Kidney in 3D Viewer - At Hilzbook
electron microscopic images of the kidney (Dr. Jastrow's EM-Atlas)
European Renal Genome project kidney function tutorial
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text:
Taxation in Puerto Rico
From Wikipedia, the free encyclopedia
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Taxation in Puerto Rico takes the form of both Federal and Commonwealth taxes. Puerto Rico has independent tax-levying authority by provisions of 48 U.S.C. § 734 of the United States code.
Contents
[hide]
1 Federal taxes
2 Commonwealth taxes
2.1 Sales tax
3 See also
4 References
Federal taxes[edit]
The Commonwealth government has its own tax laws and Puerto Ricans are also required to pay most US federal taxes,[1][2][3][4][5][6][7][8] with the major exception being that most residents do not have to pay the federal personal income tax.[9] In 2009, Puerto Rico paid $3.742 billion into the US Treasury.[10] Residents of Puerto Rico pay into Social Security, and are thus eligible for Social Security benefits upon retirement. However, they are excluded from the Supplemental Security Income.
The federal taxes paid by Puerto Rico residents include import/export taxes,[11] federal commodity taxes,[12] and others. Residents also pay federal payroll taxes, such as Social Security[13] and Medicare taxes.[14]
Only certain residents of Puerto Rico are required to file federal income tax forms. According to the Internal Revenue Service:
In general, United States citizens and resident aliens who are bona fide residents of Puerto Rico during the entire tax year, which for most individuals is January 1 to December 31, are only required to file a U.S. federal income tax return if they have income sources outside of Puerto Rico or if they are employees of the U.S. government. Bona fide residents of Puerto Rico generally do not report income received from sources within Puerto Rico on their U.S. income tax return. However, they should report all income received from sources outside Puerto Rico on their U.S. income tax return. Residents of Puerto Rico who are employed by the government of the United States or who are members of the armed forces of the United States also should report all income received for their services to the government of the United States on their U. S. income tax return.
United States citizens or resident aliens who are not bona fide residents of Puerto Rico during the entire tax year are required to report all income from whatever source derived on their U.S. income tax return. However, a U.S. citizen who changes residence from Puerto Rico to the United States and who was a bona fide resident of Puerto Rico at least two years before changing residence can exclude from U.S. taxable income the Puerto Rican source income received while residing in Puerto Rico during the taxable year of such change of residence. [15]
Bona fide residents of Puerto Rico cannot claim deductions and/or credits allocable to or chargeable against Puerto Rican source income that is excluded from a U.S. tax return. The deductions and credits not attributable to specific income must be divided between excluded income from sources in Puerto Rico and income from all other sources to find the part that can be deducted or credited on a U.S. tax return. Examples of deductions not attributable to specific income include alimony, the standard deduction, and certain itemized deductions such as medical expenses, charitable contributions, and real estate taxes and mortgage interest on your personal residence. Personal exemptions are generally allowed in full.
If you have taxable Puerto Rican source income on your U.S. income tax return, then you can claim a credit for foreign taxes paid to Puerto Rico. However, you are not allowed to claim a credit for foreign taxes paid with respect to Puerto Rican source income that is excluded from a U.S. tax return. Therefore, to properly calculate your foreign tax credit, you must reduce your foreign taxes paid by the amount of taxes allocable to excluded Puerto Rican source income.[16]
Employers in Puerto Rico are subject to both Federal Insurance Contributions Act (FICA) tax (a payroll withholding tax, which funds Social Security and Medicare) and the Federal Unemployment Tax Act (FUTA). Employers in Puerto Rico must withhold the employee portion of FICA taxes from their employees' wages and contribute the employer portion of FICA.[17]
Commonwealth taxes[edit]
Main article: Internal Revenue Code (Puerto Rico)
Puerto Rico imposes a separate income tax in lieu of federal income tax.[18][19][20] All federal employees,[21] those who do business with the federal government,[22] Puerto Rico-based corporations that intend to send funds to the US,[23] and some others also pay federal income taxes (for example, Puerto Rican residents who are members of the US military,[21] and Puerto Rico residents who earned income from sources outside Puerto Rico[24]).
In addition, because the cutoff point for income taxation is lower than that of the US IRS code, and the per-capita income in Puerto Rico is much lower than the average per-capita income on the mainland, more Puerto Rico residents pay income taxes to the local taxation authority than if the IRS code were applied to the island. That occurs because "the Commonwealth of Puerto Rico government has a wider set of responsibilities than do U.S. State and local governments."[25] As residents of Puerto Rico pay into Social Security, Puerto Ricans are eligible for Social Security benefits upon retirement but are excluded from the Supplemental Security Income (SSI) (Commonwealth of Puerto Rico residents, unlike residents of the Commonwealth of the Northern Mariana Islands and residents of the 50 States, do not receive the SSI),[26] and the island actually receives less than 15% of the Medicaid funding it would normally receive if it were a state. However, Medicare providers receive less-than-full state-like reimbursements for services rendered to beneficiaries in Puerto Rico even though the latter paid fully into the system[27] In general, "many federal social welfare programs have been extended to Puerto Rican (sic) residents, although usually with caps inferior to those allocated to the states."[28][29] A common misconception is that the import/export taxes collected by the U.S. on products manufactured in Puerto Rico are all returned to the Puerto Rico Treasury. That is not the case, as such import/export taxes are returned only for rum products, and even then, the US Treasury keeps a portion of the taxes.[30]
The main body of domestic statutory tax law in Puerto Rico is the Internal Revenue Code of Puerto Rico (Spanish: Código de Rentas Internas de Puerto Rico). The code organizes commonwealth laws covering commonwealth income tax, payroll taxes, gift taxes, estate taxes and statutory excise taxes.
Sales tax[edit]
Main article: Puerto Rico Sales and Use Tax
On July 4, 2006, the government approved Law Number 117, The 2006 Contributive Justice Law, establishing a tax with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The tax went into effect on November 15, 2006. The tax is better known as the Sales and Use Tax' (Impuesto sobre Ventas y Uso), often referred to by its Spanish acronym "IVU". The law amended Article B of the Code and created subarticle BB. On July 29, 2007, the government approved Law Number 80, making the tax mandatory for all municipalities of the island. Also, the tax rates changed to 6% at the state level and 1% at the municipal level.
The tax originated in some municipalities (Caguas, Yauco and Villalba) in 2005. Seeing the economic success of these municipalities, many other municipalities enacted sales tax ordinances, usually by copying the ordinance of Caguas. By the middle of 2006, more than 30 municipalities had enacted sales and uses taxes on the island. During the second and third quarters of 2006, the Commonwealth of Puerto Rico suffered several political struggles in its Legislative Assembly. They were largely caused of the budget deficit of the government and the refusal of the Legislative Assembly to approve the taxes proposed by the Governor of the Island. Government offices were shut down until the Assembly approved Law 117, which included the first sales tax of that possession of the United States.
On July 1, 2006, the first Commonwealth-wide sales tax was approved with a 5.5% rate at state level and an optional 1.5% rate at municipal level. The adoption of the municipal tax was mixed. The tax went into effect on November 15, 2006. Since the tax reform of July 2007, the tax is applied in all 78 municipalities of the island and at Commonwealth level. On February 6, 2008, the governor of the island proposed to remove the state part of the IVU. Also, with the February 6, 2008 changes, the tax rates are now 6% at the state level and 1% at the municipal level.[31]
On July 1, 2015, the sales tax rate was increased to 11.5%, in response to the island's suffering economy. The new tax contributes 1% to the municipality and 10.5% to the state.[32]
The IVU was scheduled to expire on April 1, 2016, to be replaced with a value-added tax (VAT) of 10.5% for the state level, with the 1% IVU continuing for the municipalities.[33]
On 2 May 2016 the House of Representatives voted to repeal the adoption of value added tax (VAT), followed shortly by the Senate on 5 May 2016. The Legislature has decided to continue the existing Sales and Use Taxation (SUT) system. [34]
See also[edit]
Puerto Rico portal
Legal profession in Puerto Rico
Law of Puerto Rico
Jones–Shafroth Act
Puerto Ricans in the United States
Puerto Rican citizenship
Federal voting rights in Puerto Rico
References[edit]
Jump up ^ "Puerto Ricans pay import/export taxes". Stanford.wellsphere.com. Retrieved August 14, 2010.
Jump up ^ "Puerto Ricans pay federal commodity taxes". Stanford.wellsphere.com. Retrieved 2011-10-30.
Jump up ^ "Internal Revenue Service. ',Topic 903 – Federal Employment Tax in Puerto Rico',". Irs.gov. December 18, 2009. Retrieved August 14, 2010.
^ Jump up to: a b "Reuters. ',Puerto Rico hopes to gain from U.S. healthcare reform.', 24 September 2009". Reuters. September 24, 2009. Retrieved August 14, 2010.
Jump up ^ Schaefer, Brett. "The Heritage Foundation, 11 March 2009. ',D.C. Voting Rights: No Representation? No Taxation!', By Robert A. Book, PhD". Heritage.org. Retrieved October 16, 2010.
Jump up ^ "Puerto Rico Manufacturers Association, CEO Summit. ',Federal and Local Incentives: Where we are, Where We Want to be. Amaya Iraolagoitia, Partner, Tax Dept" (PDF). Retrieved August 14, 2010.
^ Jump up to: a b "Joint Committee on Taxation. An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options" (PDF). Retrieved August 14, 2010.
Jump up ^ Members of the military must pay federal income tax[4][7]
Jump up ^ "Puerto Rico Powerball Win Draws Offensive Tweets". nbcnews.com. Retrieved April 14, 2015.
Jump up ^ "Table 5. Internal Revenue Gross Collections, by Type of Tax and State, Fiscal year 2009" (XLS). irs.gov. External link in |publisher= (help)
Jump up ^ I/E Taxes
Jump up ^ Commodity taxes
Jump up ^ IRS.gov SS taxes
Jump up ^ Medicare taxes
Jump up ^ "Topic 901 - Is a Person With Income From Puerto Rican Sources Required to File a U.S. Federal Income Tax Return?," Internal Revenue Service.
Jump up ^ "Topic 902 - Credits and Deductions for Taxpayers with Puerto Rican Source Income that is Exempt from U.S. Tax," Internal Revenue Service.
Jump up ^ "Topic 903 - Federal Employment Tax in Puerto Rico," Internal Revenue Service.
Jump up ^ Residents of Puerto Rico pay U.S. federal taxes other than Federal income taxes. Also see [http://www.doi.gov/oia/Islandpages/prpage.htm Dept of the Interior, Office of Insular Affairs.
Jump up ^ Puertorico-herald.org
Jump up ^ HTRCPA.com
^ Jump up to: a b Heritage.org
Jump up ^ MCVPR.com
Jump up ^ p. 9, line 1.
Jump up ^ "An Overview of the Special Tax Rules Related to Puerto Rico and an Analysis of the Tax and Economic Policy Implications of Recent Legislative Options" (PDF). Joint Committee on Taxation. June 23, 2006. pp. 14–15. Retrieved March 3, 2014.
Jump up ^ GAO.gov
Jump up ^ Socialsecurity.gov
Jump up ^ Medicare p. 252.
Jump up ^ The Louisiana Purchase and American Expansion: 1803-1898. By Sanford Levinson and Bartholomew H. Sparrow. New York: Rowman and Littlefield Publishers. 2005. Page 167.
Jump up ^ For a comprehensive coverage of Federal programs made extensive to Puerto Rico see Richard Cappalli's Federal Aid to Puerto Rico (1970)).
Jump up ^ See the "House Report 110-597 – Puerto Rico Democracy Act of 2007" mentioned above.
Jump up ^ http://www.ey.com/GL/en/Services/Tax/International-Tax/Alert--Puerto-Rico-enacts-changes-to-sales-and-use-tax-rate-effective-1-February-2014
Jump up ^ http://www.kpmg.com/us/en/issuesandinsights/articlespublications/taxnewsflash/pages/2015-1/puerto-rico-tax-reform-enacted-certain-changes-effective-july-1.aspx
Jump up ^ http://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-alert-puertorico-12-june-2015.pdf
Jump up ^ https://tax.thomsonreuters.com/blog/onesource/vat-gst-management/puerto-rico-senate-confirms-repeal-of-vat
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values: List of all English Wikipedia pages containing links to this page [ctrl-alt-j]

values: Recent changes in pages linked from this page [ctrl-alt-k]

values:
/wiki/Wikipedia:File_Upload_Wizard
Upload files [ctrl-alt-u]
u

values: A list of all special pages [ctrl-alt-q]

values: Permanent link to this revision of the page

values: Link to connected data repository item [ctrl-alt-g]

values: Printable version of this page [ctrl-alt-p]

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uls-settings-trigger
Language settings
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button
true

values: Impuesto sobre las ventas y uso – Spanish

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suggestions
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