body{
	font-family: Verdana, Arial, Helvetica, sans-serif;
	margin: 0;
	padding: 0;
	font-size: small; 
	line-height: 1.5em; 
	color: #333333;
	background-color:#f2f4f9; 
}

a:link, a:visited, a:hover {
	color: #006699;
	text-decoration: none;
}

a:hover {
	text-decoration: underline;
}
/* overrides decoration from previous rule for hovered links */

p {
	margin:0 0 1em 0;
}

h1, h2, h3, h4, h5, h6 {
	font-family: Arial,sans-serif;
	margin: 0px;
	padding: 0px;
}

h1{
	font-size: 1.3em; font-weight: bold; color: #006666; /* green */ 
	text-transform: lowercase;
}

h2{
font-size: large; font-weight: bold; color: #006666; /* green */ padding-bottom: 0.3em;
}

h3{
font-size: 1.3em; font-weight: bold; color: #d44d2c; /* Revenue red #BA2901 */
}

h4{
	padding: 0.7em 0 0 0; 
	text-decoration: none; 
	font-size: 1.1em; 
	font-weight: bold; 
	color: black;
}

h5{
 font-size: 100%;
 color: #444444;
}

ul{
 list-style-type: square;
}

.print-link {
	color: #006699;
	font-size: 0.8em;
	font-family: Arial, Helvetica, sans-serif;
	margin: 6px;
	padding: 0 3px 0 3px;
	border: solid 1px #006699;
	text-decoration: none;
	background: url(/images/print-icon.png) no-repeat right;
	width: 8.75em;
	float: left;
}

.email-link {
	color: #006699;
	font-size: 0.8em;
	font-family: Arial, Helvetica, sans-serif;
	margin: 6px;
	padding: 0 3px 0 3px;
	border: solid 1px #006699;
	text-decoration: none;
	background: url(/images/print-icon.png) no-repeat right;
	width: 9em;
	float: left;
}

/***********************************************/
/* Layout Divs                                 */
/***********************************************/

#masthead{
	margin: 0;
	padding: 10px 0px;
	border-bottom: 1px solid #cccccc;
	width: 100%;
}

#navigation{
	/* margin: 0 79% 0 0; */
	width: 20%;
	padding: 0px;
	background-color: #eeeeee;
	border-right: 1px solid #ccc;
	border-bottom: 1px solid #ccc;
	float: left;
}

#article{
	position: absolute;
    left: 23%;
	width: 72%;
	max-width: 45em;
	margin: 0;
	padding: 25px 3% 0 2%;
}

#footer{
	padding: 5px;
	margin: auto;
}

/************* #masthead styles ***************/

#masthead {
	display: block;
	position: relative;
	height: 102px;
	background: #f2f4f9 url(/images/tax-briefing-masthead.png) left no-repeat;
	border: none;
	padding: 0;
	margin: 10px 0 0 0;
}

#masthead #skip { position:absolute; left:0px; top:-500px; width:1px; height:1px; overflow:hidden;}

#masthead h1 {
	display: none;
}

#masthead #logo-print {
	display: none;
}

#masthead p {
	color: #d44d2c; /* Revenue red  */
	font-size: 0.7em;
	font-family: Arial, Helvetica, sans-serif;
	margin: 0;
	padding: 0;
	line-height: 1.2em;
	position: absolute;
	left: 40px;
}

#masthead p#issue-no {top: 70px;}
#masthead p#issue-date {top: 85px;}

#masthead form{
	margin: 0px;
	padding: 0px;
 	position: absolute;
	top: 75px;
	left: 480px;
}

#masthead form input {
	font-size: 0.8em;
	margin: 0px;
	padding: 0px;
	line-height: 1.1em;
}

#masthead form label{
	font-family: Arial, Helvetica, sans-serif;
	font-weight: bold;
	font-size: 0.85em;
	color: #006666;
	margin: 0px;
	padding: 0px;
	line-height: 0.8em;
}

/*********** #article styles ***********/

/* =Lists----------------------------------------------- */

#article li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; font-size: 1em; line-height: 1.6em; margin-top: 0.85em; margin-left: 1em}
#article li li, #article td li, #article td li li {font-size: 1em}

#article ul {margin:0 0 10px 1.5em}
#article ol {margin:0 0 10px 1.5em}

#article ul li {vertical-align: super}
#article ul li li {vertical-align: baseline }




#article ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}
#article ol.upper-roman li	{list-style-image: none; list-style-type: upper-roman}


#article ol ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

#article ul ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif); list-style-type: none}
#article ul ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ul ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ul ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ul ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}


#article ol ol ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ol ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ol ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ol ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ol ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}
#article ol ol ol.upper-roman li	{list-style-image: none; list-style-type: upper-roman}

#article ol ul ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ol ul ol.decimal li {list-style-image: none!important; list-style-type: decimal!important}
#article ol ul ol.roman li	{list-style-image: none!important; list-style-type: lower-roman!important}
#article ol ul ol.legal li	{list-style-image: none!important; list-style-type: lower-roman!important}
#article ol ul ol.alpha li	{list-style-image: none!important; list-style-type: lower-alpha!important}

#article ul ol ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ul ol ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ul ol ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ul ol ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ul ol ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}

#article ul ul ul li {list-style-image: url(/en/practitioner/tax-briefing/archive/68/images/bullet.gif)!important; list-style-type: none!important}
#article ul ul ol.decimal li {list-style-image: none; list-style-type: decimal}
#article ul ul ol.roman li	{list-style-image: none; list-style-type: lower-roman}
#article ul ul ol.legal li	{list-style-image: none; list-style-type: lower-roman}
#article ul ul ol.alpha li	{list-style-image: none; list-style-type: lower-alpha}



#article ul#locall-maps{margin:30px 20px 0 0}
#article ul#locall-maps li{float:left;margin:0 20px 20px 20px; list-style-image:none;}


#article .example {margin: 1em 3em 1em 3em; border: solid 1px #cccccc; padding: 1em; background-color: white}

#article table {font-size: small; border: solid 2px #888888; border-collapse: collapse; padding: 0px; margin: 0px; margin-bottom: 2em}
#article th {padding: 0.2em 0.6em 0.2em 0.6em; margin: 0px; border: solid 1px #eeeeee; background-color: #fafaff;}
#article thead th { vertical-align: bottom; border-bottom: solid 1px #cccccc;}
#article tr th {vertical-align: top; text-align: left; border-right: solid 1px #cccccc;}
#article td {padding: 0.2em 0.6em 0.2em 0.6em; margin: 0px; border: solid 1px #eeeeee; vertical-align: top; background-color: white;}
#article thead td {background-color: #fafaff;}
#article caption {caption-side: top; padding: 1em 0 0.4em 0; font-style: italic}
#article p.note {padding:20px;background:#f0f6f6;border:1px solid #DCE7E7}
#article img {
	padding: 2px;
	background-color: white;
	border: solid 1px #ccc;
	margin: 8px 2px 2px 2px;
}

#article img.align-left {float: left; margin-right: 8px;}
#article img.align-right {float: right;  margin-left: 8px;}

/*********** #navigation link styles ***********/

#navigation p#nav-title {
	margin: 0;
	font-family: Geneva, Arial, Helvetica, sans-serif;
	font-size: 1.4em;
	color: #888888;
	padding: 15px 0 5px 5px;
}

#navigation ul {list-style-type: none; margin: 0; padding: 0;}
#navigation li {margin: 0; border-top: solid 1px #ccc; vertical-align: middle; }
#navigation a {
	display: block; 
	width: 95%; 
	vertical-align: middle; 
	padding: 6px 0 6px 10px; 
	text-decoration: none; 
} 

#navigation a:hover {background-color: #fcfcfc;}
#navigation li#selected {background-color: white;}

li.row-odd {}

li.row-even {}

#navigation .print-link a {
 padding: 0;
}

/*********** #table link styles ***********/
table {font-size: 0.8em; border-top: 1px solid #b2d6d6; border-bottom: 1px solid #b2d6d6; border-left: 1px solid #b2d6d6;border-collapse: collapse; margin-bottom: 20px; clear: both}
table.table {font-size: 1em}
table.ul {font-size: 1em}
/* #content table ul li ul {font-size: 1.2em} */
table.caption {font-size: 1em; font-style: italic; padding: 1em 0 0.5em 0}
table.th {background-color:#057171; color:#FFF}
table.th, table.td {text-align: left; padding: 5px; vertical-align:top; border-right: 1px solid #b2d6d6;border-bottom: 1px solid #b2d6d6;}
table.tr{background-color: #fff;}
table.tr.alt {background-color: #f0f6f6;}
table.tr.highlight, .table.tr.selected {background-color: #dce7e7;}