In current terminology, it contains the names and types of "persistent data." We have chosen to include two forms of information: (1) relation names R for naming relations, finite sets of o-values of the same type T(R), and (2) class names P for naming classes, finite sets of oids, where these oids are mapped through v to o-values of the same type T(P).
Classes are assigned disjoint sets of oids. The partial function v assigns o-values to the oids of the instance.
In instance I, we denote the oids as adam, eve, cain, abel, seth, other.
The design of IQL was greatly influenced by both the COL language of Abiteboul and Grumbach , for the manipulation of sets, and the detDL language of Abiteboul and Vianu , for the invention of new oids. The focus was on adding the minimum to Datalog rules in order to obtain an object-based language that can express all computable queries.
In summary, IQL is inflationary Datalog with negation [Abiteboul and Vianu 1988; Kolaitis and Papadimitriou 1988] combined with set/tuple types, invention of new oids, and a weak form of assignment.
* 'add_inst(v1,v2,...): c' Insert a new instance and returns (to c) its OID.
* 'setValue(OID,field,val)' Updates the value of the specified field for the specified instance.
* 'getValue(OID,field):c' Returns to c, the value of the specified field for the specified instance.
In that case the set of instances transmitted to c is terminated by the message 'end(OID of the T-Act, nb)' where nb designates the number of elements transmitted.
Emp = New_Act('TypeEmp', 'Employee', T-Act); The variable Emp represents then the OID of the new T-Act managing the type "Employee".
Under this ruling, a taxpayer can temporarily reverse out of taxable income a portion of the de minimis OID income that was recognized on loans originated prior to the cut-off date selected.
In addition, some benefit may be obtained by electing to apply the new regulations to transactions that occurred prior to the selected cutoff date by temporarily reversing out of current income some of the previously recognized de minimis OID income, and amortizing this amount over a period of not more than six years.