A field is aligned according to either its natural size or the packing size, whichever results in the smaller offset of the field.

字段根据其自然大小或封装大小来对齐，以使字段偏移量最小的大小为准。

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You can generally avoid the penalty if you pay at least 90% of the tax for the current year or 100% of the tax for the prior year (whichever is smaller).

FORBES: Taxes From A To Z (2013): A Is For Annualized Income Installment Method