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WebAs a rule-of-thumb, the 1993 AASHTO Design Guide, Part III, Chapter 5, Paragraph 5.2.3 recommends the use of a multiplier of 1.5 to convert flexible ESALs to rigid ESALs (or a multiplier of 0.67 to convert rigid ESALs to flexible ESALs). WebJul 4, 2024 · In addition to Section 1250 recapture (if applicable), the total amount of the taxable recapture on real property as ordinary income under IRC Section 291 for … WebIRC is a rating rule to handicap different designs of keelboats allowing them to race together. Ratings are based on the physical measurements of the boat. gateway p5ws6 specs