body {
	margin:0 0 0 0; padding:0 0 0 0;
text-align:center;
	background-color: #ffffff;
	background: url(../images/backgr-main.gif) #ffffff repeat-y center top;
	}


/******       MENU       ************ */

a.mainlevel:link, a.mainlevel:visited {
	display: block;
	vertical-align: middle;
	font-size: 11px; text-transform:uppercase;
	font-weight: bold;
	color: #353535;
	text-align:left;
	padding-top: 5px;
	height: 20px !important;
	height: 25px;
text-indent:10px;
	width: 100%;
	text-decoration: none;
/*	border-top:1px solid #ffe491;*/
	border-bottom:1px solid #ffe491;
}
a.mainlevel:hover {	background-position: 0px -25px; 	text-decoration: none;	color: #000;}
a.mainlevel#active_menu {color:#000; 	font-weight: bold;	background: url(../images/menubg-1.gif) repeat-x; background-position:top;}
a.mainlevel#active_menu:hover {	color: #000;	background: url(../images/menubg-1.gif) repeat-x; background-position:top;	}

a.sublevel:link, a.sublevel:visited {
background-color:#fff1b4;
	display: block;
	vertical-align: middle;
	font-size: 11px;
	font-weight: bold;
	color: #353535;
	text-align:left;
/*	padding-left:-10px;*/
	padding-top: 5px; margin:0;
	height: 20px !important;
	height: 25px;
text-indent:14px;
	width: 100%;
	text-decoration: none;
}


a.sublevel:hover { color: #9c282a; 	text-decoration: none; background-color:#fff1b4;}
a.sublevel#active_menu {	color: #333; background-color:#ffd552; }

/*********************/
a.sublevel2:link, a.sublevel2:visited {
background-color:#ffd552;
	display: block;
	vertical-align: middle;
	font-size: 11px;
	font-weight: normal;
	color: #353535;
	text-align:left;
	padding-top: 2px;  padding-bottom: 2px; margin:0;
	height: 15px !important;
	height: 20px;
text-indent:20px;
	width: 100%;
	text-decoration: none;
}
a.sublevel2:hover {	color: #9c282a; 	text-decoration: underline; background-color:#ffd552;	}
a.sublevel2#active_menu {	color: #333;  }

/********* MENU **********/


table.iotatable { width: 100%; padding: 0px; border: none; border: 1px solid #ffe491; font-size:11px; max-width:520px;}
table.iotatable td { border:1px solid #ffe491; background-color: #fff; vertical-align: top; padding:5px; font-size:11px;}
table.iotatable tr { border-bottom: 1px solid #ff0000;   font-size:11px;}
.iotatable a:link { font-weight:normal; font-size:10px;}
.iotatable a:link { font-weight:normal; font-size:10px;}
.iotatable a:visited { font-weight:normal; font-size:10px;}
.iotatable a:hover { font-weight:normal; font-size:10px;}
.iotatable a:active { font-weight:normal; font-size:10px;}

table.iotatable2 { width: 100%; padding: 0px; border: none;  font-size:11px; max-width:520px;}
table.iotatable2 td { background-color: #fff; /*vertical-align: top;*/ padding:5px; font-size:11px;}
table.iotatable2 tr { border-bottom: 1px solid #ff0000;   font-size:11px;}
.iotatable2 a:link { font-weight:normal; font-size:10px;}
.iotatable2 a:link { font-weight:normal; font-size:10px;}
.iotatable2 a:visited { font-weight:normal; font-size:10px;}
.iotatable2 a:hover { font-weight:normal; font-size:10px;}
.iotatable2 a:active { font-weight:normal; font-size:10px;}

table.matrix td {border:1px solid #CCCCCC; text-align:left; font:normal 8px verdana, Arial, Helvetica, sans-serif;}

div#qTip {
padding: 3px;
border: 1px solid #666;
display: none;
background: #999;
color: #FFF;
font: bold 9px Verdana, Arial, sans-serif;
position: absolute;
z-index: 1000;
opacity: 0.7;
filter: alpha(opacity = 70);
}
#frame {
	margin: 0px auto 0px auto;
	text-align:left;
	padding:0px;
		width:980px;
		padding:0px;
	height: 100%;
		}

td, body {	font: 12px Verdana, Arial, sans-serif; padding:0; margin:0; color:#000;}
p {	font: 12px Verdana, Arial, sans-serif; padding:6px 0 10px 0; margin:0; color:#000; line-height: 1.5; text-align:justify;}
/*a:link { color: #000000;  text-decoration : underline; }
a:visited {color: #000000; text-decoration : underline; }
a:active {color: #CC0000; text-decoration : none; }
a:hover { color: #CC0000; text-decoration : none; }*/

h1 { color: #333333;
/*	font-weight: bold; font-family: Verdana, Arial, Helvetica, sans-serif;
	font-size: 16px; padding-bottom:5px; */ font-size:15px; color:#000; padding:10px 0 5px 0; margin:0px; border-bottom:1px solid #ffce1f; font-family:Verdana, Arial, Helvetica, sans-serif;}

h2 { font-size:15px; color:#000; /*6e1c00*666666*/; padding:10px 0 5px 0; margin:0px; border-bottom:1px solid #ffce1f; font-family:Verdana, Arial, Helvetica, sans-serif;}
h3 { font-size:13px; color:#000000; padding:0; margin:0px;	font-family:Verdana, Arial, Helvetica, sans-serif; }

h4 { font:bold 11px Arial, sans-serif; color:#9c282a; padding:0; margin:0; float:left;  width:130px; text-align:center; }

pre { /*display:block; width:150px; height:150px; border:1px solid; */ font:bold 11px Verdana, Arial, sans-serif; color:#9c282a; padding:0; margin:0px;}

.blogsection {
line-height:24px;}

/*a.blogsection:link, a.blogsection:hover , a.blogsection:visited {
font-weight:bold; padding:0; margin:0;
font-size:14px; }*/

input, textarea, select  {
	margin:2px 0 2px 0;
	padding:0px;
	border: 1px solid #999999;
	font: 11px Arial, Helvetica, sans-serif;
	background:#FFFFFF;
	}

.inputbox {
	padding: 0px;
	border:solid 1px #999999;
	background-color: #ffffff;
}


/* ****************** */

.container1 {padding:0 0 0 0; margin:10px 10px 10px 16px; border:0px solid #000000;}
.container1 .createdate  { padding:2px 0 6px 0;	color: #666666;	font-size: 9px; letter-spacing::0.02em;}


.container2 {padding:10px; margin:0; border-top:1px solid #ffffff; background-color:#FEE981;text-align:left;}
.container2 p { font-size:10px; padding:2px 0 2px 0; margin:0; line-height:normal; text-align:left;}
.container2 h2 { font-size:11px; padding:0; margin:0; color:#000000;text-align:left;}

.framemain {margin:0 0 0 20px; padding:0; border:0px solid #666666; width:520px;}

.newsflash {padding:0; margin:40px 20px 0px 300px; border:0px solid #666666; width:230px;}
.newsflash p {font-size:11px; }

#copy { font: 9px Verdana, sans-serif;  }
#copy2 { font: 9px Verdana, sans-serif;  color:#666666; }
#grey {font: 10px Verdana, Arial, sans-serif;  color:#cccccc; text-transform:uppercase;  font-weight:bold;}


#pathway_text { width:492px; max-width:492px;
padding:0px 10px 0 10px;
font-size:9px;
	font-family:Verdana, Arial, Helvetica, sans-serif;
	color:#333333;
	font-weight:normal;/* text-transform: uppercase;*/}
#pathway_text a:link {	color:#333333; font-weight:normal; text-decoration:none;}
#pathway_text a:visited {	color:#333333; font-weight:normal; text-decoration:none;}
#pathway_text a:active {	color:#333333; font-weight:normal; text-decoration:none;}
#pathway_text a:hover {	color:#660000	; font-weight:normal; text-decoration:none;}

#pathway_text img {
	margin-left: 0px;
	margin-right: 02px;
	margin-top: 3px;
}

/* ****************** */




/*#buttons_outer {
	width: 635px;
  	margin-bottom: 2px;
	margin-right: 2px;
	float: left;
	border: 1px solid #cccccc;
}

#buttons_inner {

	height: 21px !important;
	height: 23px;
}
*/

#buttons {
	float: left;
	margin: 0px;
	padding: 0px;
	width: auto;
}


ul#mainlevel-nav { 	list-style: none; 	padding: 0; margin: 0; 	text-align:center; }
ul#mainlevel-nav li {float: left; padding: 0; margin: 0; font-size: 9px; white-space: nowrap; font-weight: normal; 	border: 0px solid #cccccc; }
ul#mainlevel-nav li a { 	display: block;	padding:4px 5px 4px 20px;	text-decoration: none; font-weight:normal; font:9px Verdana, Arial, sans-serif;  color:#b9ccd0;	 }

#buttons>ul#mainlevel-nav li a { width: auto; }
ul#mainlevel-nav li a:hover {	color: #fff; }

#search_outer {
	float: left; width: 165px;
}

#search_inner {
  border: 1px solid #cccccc;
	padding: 0px;
  height: 21px !important;
  height: 23px;
  overflow: hidden;
}

#search_inner form {
  padding: 0;
  margin: 0;
}

#top_inner {
  border: 1px solid #cccccc;
	padding: 2px;
  height: 144px !important;
  height: 150px;
  overflow: hidden;
  float: none !important;
  float: left;
}

#left_outer {
  float: left;
	margin-top: 2px;
	width: 165px;
}

#left_inner {
/* background-color:#0066FF;*/
	border-top:0px solid #ffe491;
	padding:0; margin:0;
  float: none !important; width:199px;
}

#content_outer {
	padding: 0px;
	margin-top: 0px;
	margin-left: 2px;
	/** border: 1px solid #cccccc; **/
	float: left;
	width: 635px;
}

#content_inner{
  float: none !important;
  float: left;
  padding: 0;
  padding-top: 2px;
  margin: 0;
}

table.content_table {
  width: 100%;
	padding: 0px;
	margin: 0px;
}

table.content_table td {
	padding: 0px;
	margin: 0px;
}

#right_inner {
  float: none !important;
  float: left;
  border: 0px solid #cccccc;
  padding: 2px;
}


.user1_inner {
	border: 0px solid #cccccc;
  float: none !important;
  float: left;
	margin: 0px;
	padding: 2px;
}

.user2_inner {
	border: 0px solid #cccccc;
  float: none !important;
  float: left;
	margin: 0px;
	padding: 2px;
}

table td.body_outer {
padding-top:10px;
padding-right:20px;
padding-bottom:10px;
padding-left:20px;
}

.maintitle {
	color: #ffffff;
	font-size: 40px;
	padding-left: 15px;
	padding-top: 20px;
}

.error {
  font-style: italic;
  text-transform: uppercase;
  padding: 5px;
  color: #cccccc;
  font-size: 14px;
  font-weight: bold;
}

/** BUTTONS **/

.button {
  color: #333366;
  font-family: Arial, Hevlvetica, sans-serif;
  text-align: center;
  font-size: 11px;
  font-weight: bold;
 border: 1px solid #cccccc;
  background: url(../images/btn.png) repeat-x;
  width: auto;
  padding:0 5px 0 5px;
  line-height: 20px !important;
  line-height: 15px;
  height: 20px !important;
  height: 18px;
  margin: 0px;
/*	height: 22px !important;

  padding:1px 2px 2px 2px;*/
}

/*.back_button {
  float: left;
  text-align: center;
  font-size: 11px;
  font-weight: bold;
  width: auto;
  padding:0 0px 5px 0;
  line-height: 15px;
  margin: 1px;
  padding:0 2px 10px 2px;
} */
.back_button {
/*  float: left;*/
  text-align: center;
  font-size: 11px;
  font-weight: bold;
  border: 0px double #fff;
  width: auto;
  margin: 1px; padding:10px 0 10px 0;
}

a.back_button:link, a.back_button:hover, a.back_button:visited{
font-weight:bold; padding:0; margin:0;}


.pagenav {
  text-align: center;
  font-size: 11px;
  font-weight: bold;
  width: auto;
  padding: 0px 10px;
  line-height: 20px;
  margin: 1px;
}

.pagenavbar {
	margin-right: 10px;
	float: right;
	border-bottom:1px solid #999999;
}

#footer {
	text-align: center;
	padding: 3px;
}

ul {
	margin: 10px 0 6px 24px;
	padding:  0 0 0 0;
/*	font-weight: bold;*/
/*	border-bottom: 1px solid #ccc; */
	list-style : circle url(../images/bullet.gif);
	}
ol {
	margin: 10px 0 6px 24px;
	padding:  0 0 0 0;
	}
li {
	margin: 0 0 0 0;
	padding:  0 0 0 0;
/*	font-weight: bold;*/
/*	border-bottom: 1px solid #ccc;
	list-style : circle url(../images/bullet.gif);*/
	padding-bottom: 10px;
	}
.blog_more li  {padding-bottom: 0px;}


/* Joomla core stuff */

a:link, a:visited {
	color: #9c282a; text-decoration: underline;
	font-weight: bold;
}

a:hover {
	color: #771a1a;	text-decoration: underline;
	font-weight: bold;
}

table.contentpaneopen {
  width: 100%;
	padding: 0px; margin: 0px;
	border-collapse: collapse;
	border-spacing: 0px;
}

table.contentpaneopen td {
   padding-right: 5px;

}

table.contentpaneopen td.componentheading {
	padding-left: 4px;
	text-align:left;
font:bold 12px Verdana, Arial, sans-serif;
}



table.contentpane {
  width: 100%;
	padding: 0px;
	border-collapse: collapse;
	border-spacing: 0px;
	margin: 0px;
	text-align:left;
}

table.contentpane td {
	margin: 0px;
	padding: 0px;
	text-align:left;
}

table.contentpane td.componentheading {
	padding-left: 4px;
}

table.contentpaneopen fieldset {
	border: 0px;
	border-bottom: 1px solid #eee;
}



.componentheading {
	color: #4a6276;
	font-weight: bold;
	font-size: 20px;
	padding-bottom:10px;
	font-weight:normal; font-family: Georgia, "Times New Roman", Times, serif, Geneva; font-style:italic;

}

.contentcolumn {
	padding-right: 5px;
}

.contentheading {
/*	height: 30px;*/
	color: #4a6276;
	font-weight:normal; font-family: Georgia, "Times New Roman", Times, serif, Geneva; font-style:italic;
	font-size: 20px;
	padding-bottom:10px;
}



.contentpagetitle {
	font-size: 12px;
	font-weight: bold;
	color: #cccccc;
	text-align:left;
}

table.searchinto {
	width: 100%;
}

table.searchintro td {
	font-weight: bold;
}

table.moduletable {
	width: 100%;
	margin: 0px;
	padding: 0px;
	border-spacing: 0px;
	border-collapse: collapse;
}

div.moduletable {
	padding: 0;
	margin-bottom: 0px;
}

table.moduletable th, div.moduletable h3 {
/*	background: url(../images/subhead_bg.png) repeat-x;*/
	color: #666666;
	text-align: left;
	padding-left: 4px;
	height: 21px;
	line-height: 21px;
	font-weight: bold;
	font-size: 10px;
	text-transform: uppercase;
	margin: 0 0 0px 0;
}

table.moduletable td {
	font-size: 11px;
	padding: 0px;
	margin: 0px;
	font-weight: normal;
}

table.pollstableborder td {
  padding: 2px;
}

.sectiontableheader {
  font-weight: bold;
  background: #f0f0f0;
  padding: 4px;
}

.sectiontablefooter {

}

.sectiontableentry1 {
	background-color : #ffffff;
}

.sectiontableentry2 {
	background-color : #f9f9f9;
}

.small {
	color: #999999;
	font-size: 11px;
}

.createdate {
/*	height: 10px;*/
	padding:2px 0 6px 0;
	color: #666666;
	font-size: 9px;
}

a.readon:link,  a.readon:hover, a.readon:visited{
font-weight:bold;
margin:5px 0 10px 0;
display:block; font-size:10px;}

.modifydate {
	height: 15px;
	padding-top: 10px;
	color: #999999;
	font-size: 9px;
}

table.contenttoc {
  border: 1px solid #cccccc;
  padding: 2px;
  margin-left: 14px;
  margin-bottom: 5px; width:200px; background-color: #fff7d4;
}


a.toclink:link, a.toclink:hover, a.toclink:visited{
font-weight:normal; padding:0; margin:0; font-size:11px;}

table.contenttoc td {
  padding: 2px; width:200px;
}

table.contenttoc p {
	padding:2px; margin:0; line-height:16px; text-align:left;
}

table.contenttoc th {
/*  background: url(../images/subhead_bg.png) repeat-x;*/
  color: #666666;
	text-align: left;
	padding-top: 2px;
	padding-left: 4px;
	height: 21px;
	font-weight: bold;
	font-size: 10px;
	text-transform: uppercase;
}



.highlight {
	background-color: Yellow;
	color: Blue;
	padding: 0;
}
.code {
	background-color: #ddd;
	border: 1px solid #bbb;
}

form {
/* removes space below form elements */
	margin: 0;
 	padding: 0;
}

div.mosimage {
  border: 1px solid #ccc;
}

.mosimage {
  border: 1px solid #cccccc;
  margin: 5px
}

.mosimage_caption {
  margin-top: 2px;
  background: #efefef;
  padding: 1px 2px;
  color: #666;
  font-size: 10px;
  border-top: 1px solid #cccccc;
}

span.article_seperator {
	display: none;
	height: 1.5em;
}

.pagenav_next, .pagenav_prev { padding:0; margin:0; font-size:12px;}


/********* CALENDAR******* */


.moduletable-caldar ul { list-style: none; 	padding:0/* 0 20px 10px 20px*/; margin: 0; width:100%; border:0px solid #000000; }
.moduletable-caldar p { padding:0 0 0 0; margin:0; width:250px; font-size: 10px; color: #000; border:0px solid #000000; }
.moduletable-caldar li { list-style: none;  padding:10px 20px 10px 20px; margin: 0; font-size: 10px; width:100%;  font-weight: normal;  color: #000/*666666*/;	border-bottom: 1px solid #ffe980; }


table.moduletable-caldar { width: 100%; padding:0; margin:0; border: none; }

/*table.moduletable-caldar  td { border:1px solid #ffe491; padding:0px;}
table.moduletable-caldar  tr { border-bottom: 1px solid #ff0000;}*/


table.moduletable-caldar td a:link, table.moduletable-caldar td a:visited,
table.moduletable-caldar td a:active, table.moduletable-caldar td a:hover { font-weight:bold; font-size:10px;  padding-left:20px; height:40px; line-height:40px; }

table.moduletable-caldar li a:link, table.moduletable-caldar li a:visited,
table.moduletable-caldar li a:active, table.moduletable-caldar li a:hover { font-weight:bold; color:#000000; text-decoration:none; font-size:11px; padding:0; height:10px; line-height:10px;  }

/*#container-cal a:link,  #container-cal a:visited, #container-cal a:active,
#container-cal{	color:#660000	; font-weight:normal; text-decoration:none; font-size:2px; }	*/

table.moduletable-cblogin {width:100%; border:0px solid #009933; padding:0; margin:0;}
table.moduletable-cblogin td { font-weight:normal; font-size:10px; padding:0; margin:0; border:0px solid #009933; }
table.moduletable-cblogin td a:link, table.moduletable-cblogin td a:visited, table.moduletable-cblogin td a:active, table.moduletable-cblogin td a:hover
{ font-weight:normal; font-size:10px; padding:0; margin:0; }
table.moduletable-cblogin  a { font-weight:normal; font-size:10px; padding:0; margin:0; }
table.moduletable-cblogin input { margin:0; padding:1px;}
.button-cblogin { font-size:11px; font-weight:bold; background-color:#ffce1f; border:none;}

table.moduletable-cblogin form { margin:0; padding:0;}
table.moduletable-cblogin input#mod_login_remember-cblogin { border:0px solid; background:none; margin:0; padding:0;}

table.moduletable-cblogin li { display:inline; padding:0 5px 0 0px; margin:0;}
table.moduletable-cblogin ul { padding:0; margin:0;}

table.moduletable-cblogin #mod_login_noaccount-cblogin { padding:0; margin:0;}

.container-login {padding:0 0 0 0; margin:10px 0px 10px 16px; border:0px solid #000000;}

table.moduletable-minipoll{ width: 150px; padding:0px; margin:20px; border:5px solid #ffce1f; background:url(http://www.iota-tax.org/templates/main/images/minipoll2.gif); background-color:#ffe980;}

/*table.moduletable-minipoll{ width: 130px; padding:4px; margin:20px; border:0px solid #003399; background-color:#ffce1f;}*/
table.moduletable-minipoll td { padding:0 4px 4px 4px; margin:0px;}
table.moduletable-minipoll th {padding:4px; margin:0px; line-height:14px; height:14px; font-size:0px; color:#ffe980; /*background:url(../images/minipoll.gif); background-repeat:no-repeat; border:1px solid #003399;*/ }

.moduletable-minipoll input { background-color:#ffe980; border:0; padding:0; margin:0;}
.moduletable-minipoll .button { background-color:#ffce1f; border:0; padding:0; margin:0;}


table.poll-minipoll { padding:3px; margin:0px; border:0px solid #003399; background-color:#ffe980; font-size:6px; }
table.poll-minipoll td { font-size:9px; padding:2px; }

table.pollstableborder-minipoll td { font-size:9px; line-height:15px; text-align:left; }


/* MEM ONLINE */


.mod_login-memonline li { list-style:none; list-style-image:none; padding:1px 0 1px 0; margin:0;}
table.moduletable-memonline { width: 150px; padding:0px; margin:20px 20px 0px 20px; border:5px solid #ffce1f; background:url(http://www.iota-tax.org/templates/main/images/memonline.gif); background-color:#ffe980;}
table.moduletable-memonline td { padding:0 4px 4px 4px; margin:0px;}
table.moduletable-memonline  th {padding:4px; margin:0px; line-height:14px; height:14px; font-size:0px; color:#ffe980;  }
.mod_login-memonline a:link, .mod_login-memonline a:visited, .mod_login-memonline a:active, .mod_login-memonline a:hover
{ font-weight:normal; font-size:9px; height:12px; line-height:12px;  padding:0; margin:0;}
ul.mod_login-memonline {padding:0; margin:00px 0 10px 4px; border:0px solid #660000;}


#scrollb {overflow: scroll; overflow-x:hidden; border:0px solid #666; height:120px; min-height:120px; margin-top:20px;}

/*.iota-wide-content {overflow: hidden;}*/


/*.mod_login-memonline li { list-style:none; list-style-image:none; padding:0; margin:0;}

table.moduletable-memonline { width: 150px; min-width:150px; padding:0px; margin:0px 20px 0px 20px; border:5px solid #ffce1f; background:url(http://www.iota-tax.org/templates/main/images/memonline.gif); background-color:#ffe980;}

table.moduletable-memonline td { padding:0 4px 4px 4px; margin:0px;}

table.moduletable-memonline  th {padding:4px; margin:0px; line-height:14px; height:14px; font-size:0px; color:#ffe980;  }


.mod_login-memonline a:link, .mod_login-memonline a:visited, .mod_login-memonline a:active, .mod_login-memonline a:hover
{ font-weight:normal; font-size:9px; height:12px; line-height:12px;  padding:0; margin:0;}

#scrollb {overflow: scroll; overflow-x:hidden; border:0px solid #666; height:120px; min-height:120px; margin-top:20px;}

ul.mod_login-memonline {padding:0; margin:0px 0 10px 4px; border:0px solid #660000;}

*/

#centertext p { text-align:center;}


/************** BANNER **************/

table.moduletable-leftbanner { width: 150px; padding:0px;  margin:20px 0 20px 0; border:0px solid #ffce1f; }

table.moduletable-leftbanner td { padding:0; margin:0px;}

table.moduletable-leftbanner2 {  padding:0px; margin:0 0 20px 0; border:0px solid #ffce1f; }
table.moduletable-leftbanner2 td { padding:0; margin:0px;}

/************** SCROLLER **************/

#scroller-in {overflow: scroll; overflow-x:hidden; height:150px; max-height:150px; margin:0; padding:10px; background-color:#fff7cf;}
#scroller-out {background-color:#fee981; padding:4px; margin:0 0 10px 0;}

#scroller-out h2 { font-size:15px; color:#000;padding:0 0 5px 5px; margin:0px; font-family:Verdana, Arial, Helvetica, sans-serif;}


/* wide template */
.iota-wide {position: relative; width: 740px; height: auto; text-align: left;}
.iota-wide-subheader {position: relative; width: 740px; height: auto; text-align: left; padding: 0px 0 0 0;}

.contentheading2 {color: #4a6276; font-weight:normal; font-family: Georgia, "Times New Roman", Times, serif, Geneva; font-style:italic; font-size: 20px; padding: 0 0 6px 10px; border-bottom: 1px solid #ffe68f;}
.contentheading3 {color: #4a6276; font-weight:normal; font-family: Georgia, "Times New Roman", Times, serif, Geneva; font-style:italic; font-size: 18px; padding: 0; margin: 20px 0 0 0;}
.contentheading4 {color: #4a6276; font-weight:normal; font-family: Georgia, "Times New Roman", Times, serif, Geneva; font-style:italic; font-size: 18px; padding: 0; margin: 20px 0 0 0; border-bottom: 1px solid #ffe68f;}
.contentheading5 {font-family: Verdana, Arial, sans-serif; color: #80004b; font-weight:bold; text-transform: none; margin: 20px 0 0 0; font-size: 15px;}


.iota-wide-subnav {position: relative; width: 100%; text-align: right; padding: 10px 0 10px 0;}
.iota-wide-subnav a, .iota-wide-subnav span {color: #000; font-weight: 400; text-decoration: none; font-size: 11px;}
.iota-wide-subnav span {margin: 0 5px 0 5px;}
.iota-wide-subnav a:hover {text-decoration: underline;}
.iota-wide-subnav2 {position: relative; width: 740px; height: 22px; padding: 6px 0 0 0; margin: 0; background: url(http://www.iota-tax.org/images/iota-subnav-bg.jpg) 0 0 repeat-x;}
.iota-wide-subnav2 a {color: #000; font-weight: 900; text-transform: uppercase; margin: 0 10px 0 10px; font-size: 10px; text-decoration: none;}
.iota-wide-subnav2 span {color: #dda51c;}
.iota-wide-subnav2 a:hover {color: #771A1A;}
.toggle-container {position: relative; width: 100%; height: 23px; background: transparent; padding: 0!important; margin: 0!important;}
.iota-wide #toggle {position: relative; float: right; width: 130px; height: 19px; background: url(http://www.iota-tax.org/images/iota-toggler-bg.jpg) 0 0 no-repeat; text-align: center; cursor: pointer; padding: 3px 0 0 0; border-top: 1px solid #fff; margin: 0!important;}
*:first-child+html .iota-wide #toggle {border: none;}
.iota-wide #toggle p {font-weight: 900; font-size: 10px; color: #9c282a; margin: 0 auto 0 auto!important; padding: 0!important; text-align: center;}
.iota-wide #element {position: relative; width: 720px; padding: 10px 10px 10px 10px; background: #ffe981; }
.iota-wide #element p {font-size: 11px; margin: 8px 0 0 0!important; padding: 0!important; line-height: 11px!important;}
.element-title {color: #990000; font-weight: 900;}
.iota-box1 {position: relative; width: 408px; padding: 20px; border: 1px solid #ffce2f; margin: 0 0 10px 0;}
.iota-select1 {width: 410px;}
.iota-box2 {position: relative; width: 548px; padding: 20px; border: 1px solid #ffce2f; margin: 0 0 10px 0;}

.radiobutton-main {border: none!important; margin: 2px 5px 0 0;}
.radiobutton-sub {border: none!important; margin: 2px 5px 0 30px;}
.submitbutton1 {position: relative; margin:2px 0 2px 0; padding:2px 4px 2px 4px; border: 1px solid #ffce30; font: 11px Arial, Helvetica, sans-serif;	background:#ffce30; color: #2c3165; font-weight: 900;}

.iota-country-lines {position: relative; width: 740px; height: auto; border-bottom: 1px solid #cccccc; text-align: left; padding: 5px 0 5px 0;}
.half1 {position: relative; float: left; width: 20%; margin: 0 1% 0 0; text-align: left; padding:0;}
.half2 {position: relative; float: left; width: 35%; margin: 0; text-align: left; padding:0; font-size: 11px;}
.half3 {position: relative; float: left; width: 35%; margin: 0; text-align: left; padding:0; font-size: 11px; color: #80004B; }
.half3 p, .half a { margin: 0; text-align: left; padding:0; font-size: 11px; color: #80004B; }

.iota-box-title1 {position: relative; width: 730px; height: 26px; background: #fffaea; padding: 4px 0 0 10px; margin: 0;}
.iota-box-title2 {position: relative; width: 730px; height: 26px; background: #ffce2f; padding: 4px 0 0 10px; margin: 0;}
.iota-box-title1 p, .iota-box-title2 p {color: #000; font-size: 12px!important; font-weight: 900!important; margin: 0!important; padding: 0!important;}
.sliderwrapper2 {position: relative; width: 740px; height: 115px; padding: 0; margin: 0; }
.sliderwrapper2 .contentdiv {visibility: hidden; position: absolute; left: 0; top: 0; width: 720px; height: 115px; padding: 0 10px 0 10px; margin: 0; filter:progid:DXImageTransform.Microsoft.alpha(opacity=100); -moz-opacity: 1; opacity: 1;}
.sliderwrapper2 .contentdiv p {padding: 0!important;}
.pagination2 {position: relative; width: 730px; height: 23px; background: #fffaea; padding: 7px 0 0 10px; margin: 0 0 20px 0;}
.pagination2 a {position: relative; display: block; float: left; font-size: 11px!important; font-weight: 900!important; color: #660000!important; text-decoration: underline;}
.pagination2 a:hover, .pagination2 a.selected {text-decoration: none; color: #000!important;}
.prev, .next, .toc {display: block; margin-right: 10px;}

.togglers-container {position: relative; width: 100%; height: auto;}
#toggle2, #toggle3 {position: relative; cursor: pointer; background: #FFEFBF;}
#toggle2:hover, #toggle3:hover {background: #FFE797;}
#element2, #element3 {position: relative;  z-index: 0; margin-bottom: 20px;}

.iota-countrylist-main, .iota-countrydata-main {position: relative; width: 100%; height: auto; padding: 10px 0 0 0;}
.iota-coutrylist {position: relative; float: left; display: block; width: 175px; height: auto; margin: 0 0 5px 10px; font-size: 11px;}
* html .iota-coutrylist {display: inline;}
.iota-countrydata-line {position: relative; width: 740px; height: auto; border-bottom: 1px solid #cccccc; text-align: left; padding: 5px 0 5px 10px;}
.backbutton {position: relative; display: block; width: 56px; text-transform: capitalize; margin: 25px 0 2px 0; padding:2px 4px 2px 4px; border: 1px solid #ffce30; font: 11px Arial, Helvetica, sans-serif;	background:#ffce30; color: #2c3165!important; font-weight: 900; text-align: center; text-decoration: none!important;}

.save {background: #FFCE1F; color: #333366; font-weight: 700; font-size: 11px; height: 21px; padding: 0; border:1px solid #333333;}
.clear {clear: both; margin: 0; padding: 0; font-size: 0; height: 0;}

#news-container p { margin:0; border:0px solid #000000; padding: 0 0 5px 0 ;}

.errorfront {
  color: #cccccc;
  font-size: 11px;
  font-weight: bold;
}