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This document is the October 2013 issue of Latitude 38, a sailing magazine that features articles on sailing events, boat reviews, cruising tips, and marina information. It includes sections like
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What does latitude 38 degrees mean?
38th parallel, popular name given to latitude 38° N that in East Asia roughly demarcates North Korea and South Korea. The line was chosen by U.S. military planners at the Potsdam Conference (July 1945) near the end of World War II as an army boundary, north of which the U.S.S.R.
What is the meaning of North 38?
the line of latitude 38 degrees North (38° N), in East Asia, which roughly marks the border between North Korea and South Korea: set by the U.S. in 1945 as a military boundary, three years before these countries were officially established.
What is the significance of latitude 38?
The 38th parallel north is a circle of latitude that is 38 degrees north of the Earth's equatorial plane. It crosses Europe, the Mediterranean Sea, Asia, the Pacific Ocean, North America, and the Atlantic Ocean. The 38th parallel north formed the border between North and South Korea prior to the Korean War.
Why did the US stop at the 38th parallel?
During World War II the United States and the Soviet Union agreed to temporarily divide Korea at the 38th parallel in order to oversee the removal of Japanese forces. It soon became clear, however, that neither of the cold war antagonists would permit its Korea ally to be threatened by unification.
Why is the 38th parallel so important?
The 38th parallel is a geographical latitude line that became a significant political boundary during the Cold War, primarily dividing North and South Korea.
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What is Latitude 38?
Latitude 38 is a form used by the U.S. Internal Revenue Service (IRS) to report information regarding certain foreign financial assets, as part of U.S. tax compliance.
Who is required to file Latitude 38?
U.S. taxpayers who have an interest in foreign financial assets exceeding certain thresholds must file Latitude 38.
How to fill out Latitude 38?
To fill out Latitude 38, taxpayers need to provide information on their foreign financial assets, including but not limited to bank accounts, stocks, and other foreign investments, along with their values and account details.
What is the purpose of Latitude 38?
The purpose of Latitude 38 is to ensure compliance with U.S. tax laws regarding foreign investments and to prevent tax evasion through undisclosed foreign accounts.
What information must be reported on Latitude 38?
Latitude 38 requires reporting details such as the type of foreign financial assets, their values, account numbers, and the name of the financial institution where the assets are held.
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