Sample records for abolishes corporate income

  1. 26 CFR 1.882-3 - Gross income of a foreign corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of a foreign corporation. 1.882-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-3 Gross income of a foreign corporation. (a) In general—(1) Inclusions. The gross income of a foreign corporation for any taxable year...

  2. 26 CFR 1.6012-2 - Corporations required to make returns of income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Corporations required to make returns of income... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-2 Corporations... business income and to certain foreign corporations, respectively, every corporation, as defined in section...

  3. 75 FR 63380 - Exclusions From Gross Income of Foreign Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... Exclusions From Gross Income of Foreign Corporations; Correction AGENCY: Internal Revenue Service (IRS...) under section 883(a) and (c) of the Internal Revenue Code, concerning the exclusion from gross income of income derived by certain foreign corporations from the international operation of ships or aircraft...

  4. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

  5. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

  6. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

  7. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

  8. Two Views on Discipline: What Happens When a District Abolishes Corporal Punishment? and Discipline, Disruption, and the Dilemma

    ERIC Educational Resources Information Center

    Gerhard, Victor J., Jr.; Mahoney, John T.

    1978-01-01

    Susquehanna Valley Central School abolished corporal punishment for practical reasons. At Perry Junior-Senior High School, there is a feeling on the part of parents, students, and teachers that all students are dealt with fairly and impartially since the adoption, two years ago, of the Cause-Effect Discipline Code. (Author/AM)

  9. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... determined after reduction by any income, war profits, or excess profits taxes imposed on or with respect to... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...

  10. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

  11. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

  12. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

  13. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

  14. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

  15. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  16. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  17. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  18. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  19. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

  20. Talking about Corporal Punishment: Nine Low-Income African American Mothers' Perspectives

    ERIC Educational Resources Information Center

    Ispa, J.M.; Halgunseth, L.C.

    2004-01-01

    Qualitative interviews conducted over the course of 5 years with nine young low-income African American mothers were analyzed in order to gain understanding of their perspectives on corporal punishment. All used corporal punishment with their children. Results pertain to the vocabulary mothers used to describe corporal punishment (pop, tap, whup,…

  1. Taxation of income of multinational corporations: the case of the United States petroleum industry

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Jenkins, G.P.; Wright, B.D.

    1975-02-01

    While U.S. petroleum corporations pay no U.S. tax on foreign income, they received in the 1969-1972 period a rate of return on foreign investment comparable to domestic corporate investments. The present U.S. tax system allows tax credits from one foreign country to offset U.S. taxes from foreign income, with the result that the U.S. receives virtually no corporate income tax from foreign petroleum investments. The multinational corporations use transfer pricing to shift profits between countries so that tax liabilities will be minimized. Loss of revenue to consumer countries due to transfer pricing is estimated at $205 million in 1966 andmore » $240 million in 1970. (19 references) (DCK)« less

  2. 26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporations. 1.6016-1 Section 1.6016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of estimated income tax by corporations. (a) Requirement. For taxable years ending on or after December 31, 1955, a declaration of estimated tax shall be made by every corporation (including...

  3. 26 CFR 1.56-1 - Adjustment for the book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of... regard to the book income adjustment or the alternative tax net operating loss determined under section...

  4. 75 FR 33871 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate Effectiveness of... is hereby given that on May 28, 2010, the Fixed Income Clearing Corporation (``FICC'') filed with the... Division's (``GSD'') rules pertaining to the Required Fund Deposit Deadline. II. Self-Regulatory...

  5. 78 FR 22923 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Amended...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-17

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-69362; File No. 600-23] Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Amended Application for Registration as a Clearing Agency April 11, 2013. I. Introduction On April 5, 2013, the Fixed Income Clearing Corporation...

  6. 75 FR 55677 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount... deferred discharge of indebtedness (COD) income (deferred COD income) and deferred original issue discount...)-1T Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

  7. 26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax imposed when passive investment income of... passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of... on the income of certain S corporations that have passive investment income. In the case of a taxable...

  8. 26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Tax imposed when passive investment income of... imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25...) imposes a tax on the income of certain S corporations that have passive investment income. In the case of...

  9. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  10. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  11. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  12. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

  13. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... book income of corporations. 1.56-0 Section 1.56-0 Internal Revenue INTERNAL REVENUE SERVICE..., adjustment for book income of corporations. (a) Computation of the book income adjustment. (1) In general. (2) Taxpayers subject to the book income adjustment. (3) Consolidated returns. (4) Examples. (b) Adjusted net...

  14. 78 FR 39984 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-03

    ... Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... cancellation of debt (COD)) income (deferred COD income) and the accelerated deduction of deferred original... the deduction of deferred original issue discount that is otherwise includible or deductible under the...

  15. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  16. 78 FR 48606 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount... deduction of deferred original issue discount (OID) (deferred OID deductions) under section 108(i)(5)(D... original issue discount deductions of C corporations. * * * * * (b) * * * (2) * * * (iii) * * * (D...

  17. 77 FR 30032 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-21

    ... Professionals'' May 15, 2012. I. Introduction On March 20, 2012, the Fixed Income Clearing Corporation (``FICC... Members and NYPC Clearing Members for certain ``market professionals.'' \\6\\ \\5\\ See Securities Exchange... professional'' cross-margining program aims to closely replicate the Options Clearing Corporation (``OCC...

  18. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

  19. 78 FR 48607 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-09

    ... Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... (deferred COD income) and the accelerated deduction of deferred original issue discount (OID) (deferred OID... 20, the language ``and the deduction of deferred original issue discount that is otherwise'' is...

  20. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with...

  1. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  2. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  3. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  4. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

  5. 75 FR 55698 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-142800-09] RIN 1545-BI96 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue... (deferred COD income) and deferred original issue discount (OID) deductions (deferred OID deductions) under...

  6. 26 CFR 1.957-2 - Controlled foreign corporation deriving income from insurance of United States risks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from insurance of United States risks. 1.957-2 Section 1.957-2 Internal Revenue INTERNAL REVENUE... Corporations § 1.957-2 Controlled foreign corporation deriving income from insurance of United States risks. (a... States risks under § 1.953-1, the term “controlled foreign corporation” means any foreign corporation of...

  7. 75 FR 15610 - Exclusions From Gross Income of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Exclusions From Gross Income of Foreign Corporations CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec. 1.851 to 1.907), revised as of April 1, 2009, on page 444, in Sec. 1.883-0, under the heading Sec. 1.883...

  8. Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

    The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

  9. 75 FR 52576 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Order...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-26

    ...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Order Granting Accelerated... Division Regarding the Calculation of Clearing Fund Deposits Relating to Inter-Dealer Broker Positions... Rule 19b-4 thereunder \\2\\ notice is hereby given that on August 18, 2010, the Fixed Income Clearing...

  10. 78 FR 77511 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-23

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-71091; File No. SR-FICC-2013-09] Self...[supreg] at FICC's Government Securities Division December 17, 2013. I. Introduction On October 28, 2013, the Fixed Income Clearing Corporation (``FICC'') filed with the Securities and Exchange Commission...

  11. 75 FR 57163 - Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-20

    ... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [Docket No. TD-9497] RIN 1545-BI97 Guidance Regarding Deferred Discharge of Indebtedness Income of Corporations and Deferred Original Issue Discount Deductions Correction In rule document 2010-20060 beginning on page 49394...

  12. 75 FR 62899 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-13

    ... criteria specified in the Financial Accounting Standards Board's Interpretation No. 39, Offsetting of... Clarity With Respect to the Close Out Netting of the Government Securities Division in the Event of the Fixed Income Clearing Corporation's Default or Insolvency October 5, 2010. I. Introduction On August 12...

  13. 77 FR 2103 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Designation of Longer...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-01-13

    ...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Designation of Longer Period for Commission Action on Proposed Rule Change To Allow the Mortgage-Backed Securities Division To Provide...''), and on November 21, 2011, amended a proposed rule change to allow the Mortgage-Backed Securities...

  14. Workplace wellness programming in low-and middle-income countries: a qualitative study of corporate key informants in Mexico and India.

    PubMed

    Wipfli, Heather; Zacharias, Kristin Dessie; Nivvy Hundal, Nuvjote; Shigematsu, Luz Myriam Reynales; Bahl, Deepika; Arora, Monika; Bassi, Shalini; Kumar, Shubha

    2018-05-09

    A qualitative study of key informant semi-structured interviews were conducted between March and July 2016 in Mexico and India to achieve the following aims: to explore corporations' and stakeholders' views, attitudes and expectations in relation to health, wellness and cancer prevention in two middle-income countries, and to determine options for health professions to advance their approach to workplace wellness programming globally, including identifying return-on-investment incentives for corporations to implement wellness programming. There is an unmet demand for workplace wellness resources that can be used by corporations in an international context. Corporations in India and Mexico are already implementing a range of health-related wellness programs, most often focused on disease prevention and management. A number of companies indicated interest is collecting return on investment data but lacked the knowledge and tools to carry out return-on-investment analyses. There was widespread interest in partnership with international non-governmental organizations (public health organizations) and a strong desire for follow-up among corporations interviewed, particularly in Mexico. As low-and middle-income countries continue to undergo economic transitions, the workforce and disease burden continue to evolve as well. Evidence suggests a there is a growing need for workplace wellness initiatives in low-and middle-income countries. Results from this study suggest that while corporations in India and Mexico are implementing wellness programming in some capacity, there are three areas where corporations could greatly benefit from assistance in improving wellness programming in the workplace: 1) innovative toolkits for workplace wellness initiatives and technical support for adaptation, 2) assistance with building partnerships to help implement wellness initiatives and build capacity, and 3) tools and training to collect data for surveillance as well as monitoring and

  15. 78 FR 970 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-07

    ...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing and Immediate Effectiveness of... Structure of the Government Securities Division December 31, 2012. Pursuant to Section 19(b)(1) of the... Organization's Statement of the Terms of Substance of the Proposed Rule Change FICC proposes to remove the fee...

  16. 76 FR 64403 - Self-Regulatory Organizations; The Fixed Income Clearing Corporation; Notice of Filing and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-18

    ... Schedule of Timeframes, and Fee Structure in the GSD Rules. II. Self-Regulatory Organization's Statement of...-Regulatory Organizations; The Fixed Income Clearing Corporation; Notice of Filing and Immediate Effectiveness... Timeframes, and Fee Structure in the GSD Rules October 12, 2011. Pursuant to Section 19(b)(1) of the...

  17. Changing Community Policies: Your Role in Eliminating Corporal Punishment in Schools.

    ERIC Educational Resources Information Center

    Richardson, Rita C.; Evans, Elizabeth T.

    This paper examines the use of corporal punishment in public schools. It presents a brief history of corporal-punishment practices and explains why corporal punishment remains a legal means of control in the schools of 23 states in the United States. Opponents of corporal punishment argue that it should be abolished from schools because it models…

  18. Corporal Punishment: Facts and Alternatives.

    ERIC Educational Resources Information Center

    Wilder, Pana

    1982-01-01

    Suggests that corporal punishment in the schools be abolished and presents alternatives to physical punishment. Proposes educators and other concerned individuals work together to form student problem committees, adjust classroom environment and improve the curriculum, and exercise their legal rights. (JAC)

  19. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  20. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

  1. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  2. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  3. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  4. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are...

  5. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Manner of taxing foreign corporations. 1.881-1... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

  6. 26 CFR 1.954-1 - Foreign base company income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

  7. 26 CFR 1.954-1 - Foreign base company income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

  8. 26 CFR 1.954-1 - Foreign base company income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company income. 1.954-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-1 Foreign base company income... computing the foreign base company income of a controlled foreign corporation. Foreign base company income...

  9. 26 CFR 1.537-3 - Business of the corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

  10. 26 CFR 1.537-3 - Business of the corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

  11. 26 CFR 1.537-3 - Business of the corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

  12. 26 CFR 1.537-3 - Business of the corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

  13. 26 CFR 1.537-3 - Business of the corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

  14. 26 CFR 1.883-3 - Treatment of controlled foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

  15. 26 CFR 1.883-3 - Treatment of controlled foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

  16. 26 CFR 1.883-3 - Treatment of controlled foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

  17. 26 CFR 1.883-3 - Treatment of controlled foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

  18. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  19. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  20. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations subject to accumulated earnings tax... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.532-1 Corporations subject to accumulated earnings tax. (a) General rule. (1) The tax imposed...

  1. 26 CFR 1.1363-1 - Effect of election on corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

  2. 26 CFR 1.1363-1 - Effect of election on corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

  3. 26 CFR 1.1363-1 - Effect of election on corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

  4. 26 CFR 1.1363-1 - Effect of election on corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

  5. Taxation of Small Business Corporations

    PubMed Central

    Flynn, W. Rand

    1980-01-01

    On December 6 1979, new legislation substantially changed the taxation of business income from Canadian-controlled private corporations. The new rules will be of particular interest to corporations providing personal, financial or management services, and to professionals contemplating the use of such corporations. PMID:21293665

  6. 26 CFR 1.245-1 - Dividends received from certain foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations. 1.245-1 Section 1.245-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.245-1 Dividends received from certain foreign corporations. (a) General rule. (1) A corporation is allowed a deduction...

  7. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  8. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  9. 26 CFR 1.6655-4 - Large corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Large corporations. 1.6655-4 Section 1.6655-4... Large corporations. (a) Large corporation defined. The term large corporation means any corporation (or a predecessor corporation) that had taxable income of at least $1,000,000 for any taxable year...

  10. 26 CFR 1.6655-4 - Large corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Large corporations. 1.6655-4 Section 1.6655-4... Large corporations. (a) Large corporation defined. The term large corporation means any corporation (or a predecessor corporation) that had taxable income of at least $1,000,000 for any taxable year...

  11. 26 CFR 1.6655-4 - Large corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Large corporations. 1.6655-4 Section 1.6655-4... Large corporations. (a) Large corporation defined. The term large corporation means any corporation (or a predecessor corporation) that had taxable income of at least $1,000,000 for any taxable year...

  12. 26 CFR 1.6655-4 - Large corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Large corporations. 1.6655-4 Section 1.6655-4... Large corporations. (a) Large corporation defined. The term large corporation means any corporation (or a predecessor corporation) that had taxable income of at least $1,000,000 for any taxable year...

  13. 26 CFR 1.243-1 - Deduction for dividends received by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends received by corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-1 Deduction for dividends received by corporations. (a)(1) A corporation is allowed a deduction under section 243 for...

  14. 26 CFR 1.954-4 - Foreign base company services income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

  15. 26 CFR 1.954-4 - Foreign base company services income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

  16. 26 CFR 1.954-4 - Foreign base company services income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

  17. 26 CFR 1.7874-2T - Surrogate foreign corporation (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Surrogate foreign corporation (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7874-2T Surrogate foreign corporation (temporary). (a) Scope. This section provides rules for determining whether a foreign corporation...

  18. 26 CFR 1.881-5 - Exception for certain possessions corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

  19. 26 CFR 1.881-5 - Exception for certain possessions corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

  20. 26 CFR 1.881-5 - Exception for certain possessions corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the application...

  1. 26 CFR 1.881-5 - Exception for certain possessions corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

  2. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  3. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  4. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  5. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

  6. 26 CFR 1.881-5 - Exception for certain possessions corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

  7. 26 CFR 1.6655-4 - Large corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Large corporations. 1.6655-4 Section 1.6655-4... corporations. (a) Large corporation defined. The term large corporation means any corporation (or a predecessor corporation) that had taxable income of at least $1,000,000 for any taxable year during the testing period...

  8. 26 CFR 1.243-3 - Certain dividends from foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section 243(a), section...

  9. 26 CFR 1.1563-4 - Franchised corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

  10. 26 CFR 1.1563-4 - Franchised corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

  11. 26 CFR 1.1563-4 - Franchised corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

  12. 26 CFR 1.1563-4 - Franchised corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

  13. Corporal Punishment in Schools and Fundamental Human Rights: A South African Perspective.

    ERIC Educational Resources Information Center

    Prinsloo, Justus

    In many western countries, corporal punishment has been abolished as a form of punishment in criminal trials and in schools. Under South African common law, persons entitled to enforce discipline may inflict corporal punishment within certain guidelines established by the Supreme Court. For the first time in the Republic of South Africa (RSA), the…

  14. The American Law Institutes Reporter’s Study of Corporate Tax Integration: A Critique

    DTIC Science & Technology

    1994-02-14

    retains current corporate income tax as a withholding mechanism for payment of the shareholder level tax, as a measure to ensure compliance, and as a...the burden of the corporate income tax will fall only on retained earnings." The immediate result of this method is more cash in hands of the...would convert the corporate income tax into a withholding mechanism for an ultimate tax on corporate source income at the shareholder level.9 Professor

  15. 26 CFR 1.883-3 - Treatment of controlled foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. [Reserved] For further guidance, see § 1.883-3T. [T.D. 9332, 72 FR 34607, June 25, 2007] ...

  16. 26 CFR 1.993-5 - Definition of related foreign export corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

  17. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  18. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  19. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

  20. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

  1. 26 CFR 1.9002-6 - Acquiring corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

  2. 26 CFR 1.9002-6 - Acquiring corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

  3. 26 CFR 1.9002-6 - Acquiring corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

  4. 26 CFR 1.9002-6 - Acquiring corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

  5. Corporation Accounting, Business Education: 7709.31.

    ERIC Educational Resources Information Center

    Carino, Mariano G.

    The course aims to help students develop an understanding of the organization of corporations, corporate stock and bond transactions, fiscal reports, income tax returns, and dividends. Students also analyze financial statements and complete a corporation practice set. An outline of course content includes: (1) equipment and supplies, (2)…

  6. 78 FR 20705 - Fixed Income Roundtable

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-04-05

    ... of fixed income markets. The roundtable will focus on the municipal securities, corporate bonds, and... corporate bonds and asset-backed securities. The participants in the third panel will discuss potential... discuss potential improvements to the market structure for corporate bonds and asset-backed securities...

  7. Corporal and capital punishment of juveniles.

    PubMed

    Frazier, H C

    1990-01-01

    There is a previously unobserved connection between corporal punishment of public school children and capital punishment of juveniles. Both are barometers of acceptable levels of violent punishment and their elimination is a hallmark of a maturing and decent society. Within a majority of the eighteen states where school authorities most frequently strike children are housed 25 of the nation's 28 juvenile death row inmates. On average, the homicide rates of these jurisdictions are two and a half times greater than those that have abolished both state-sanctioned corporal and capital punishment or limit death sentences to those age eighteen and older at the time of their crime(s). Most of the eighteen state abolitions of corporal punishment occurred in the 1980's. The US Supreme Court has ruled both corporal and capital punishment of juveniles constitutional. Additional state legislative abolition of both is anticipated in the 1990s.

  8. 26 CFR 1.279-3 - Corporate acquisition indebtedness.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Corporate acquisition indebtedness. 1.279-3... TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.279-3 Corporate acquisition indebtedness. (a) Corporate acquisition indebtedness. For purposes of section 279, the term corporate acquisition indebtedness...

  9. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

  10. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

  11. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

  12. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.471-9 Inventories of acquiring corporations. For...

  13. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.472-7 Inventories of acquiring corporations. For...

  14. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

  15. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

  16. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

  17. 26 CFR 1.472-7 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

  18. 26 CFR 1.471-9 - Inventories of acquiring corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

  19. 26 CFR 1.1563-4 - Franchised corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a) In general. For purposes of paragraph (b)(2)(ii)(d) of § 1.1563-1, a member of a controlled group of corporations...

  20. 26 CFR 1.9002-6 - Acquiring corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

  1. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

  2. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

  3. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

  4. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a...

  5. 26 CFR 1.970-1 - Export trade corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Export trade corporations. 1.970-1 Section 1.970... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

  6. 26 CFR 1.970-1 - Export trade corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

  7. 26 CFR 1.970-1 - Export trade corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

  8. 26 CFR 1.970-1 - Export trade corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

  9. 26 CFR 1.970-1 - Export trade corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export trade...

  10. 26 CFR 1.972-1 - Consolidation of group of export trade corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Consolidation of group of export trade corporations. 1.972-1 Section 1.972-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.972-1 Consolidation of group of export trade corporations. ...

  11. 26 CFR 1.362-1 - Basis to corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (CONTINUED) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

  12. 26 CFR 1.362-1 - Basis to corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (Continued) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

  13. 26 CFR 1.362-1 - Basis to corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (CONTINUED) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

  14. 26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Withholding by a China Trade Act corporation. 1.943-1 Section 1.943-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends...

  15. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

  16. 26 CFR 1.1363-1 - Effect of election on corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Effect of election on corporation. 1.1363-1 Section 1.1363-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1363-1 Effect of...

  17. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

  18. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

  19. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the United States. (3) Second-tier corporation. (i) In the case of dividends paid to a first-tier... shareholder ending after that date, the foreign corporation is a “second-tier corporation” if at least 10... corporation by a foreign corporation before January 13, 1971, the foreign corporation is a “second-tier...

  20. 45 CFR 1630.12 - Applicability to derivative income.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 45 Public Welfare 4 2011-10-01 2011-10-01 false Applicability to derivative income. 1630.12... CORPORATION COST STANDARDS AND PROCEDURES § 1630.12 Applicability to derivative income. (a) Derivative income... activity. (b) Derivative income which is allocated to the LSC fund in accordance with paragraph (a) of this...

  1. 26 CFR 1.1361-1 - S corporation defined.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

  2. 26 CFR 1.1361-1 - S corporation defined.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

  3. 26 CFR 1.1361-1 - S corporation defined.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

  4. Improving Access to Medicines in Low and Middle Income Countries: Corporate Responsibilities in Context

    PubMed Central

    Leisinger, Klaus Michael; Garabedian, Laura Faden; Wagner, Anita Katharina

    2012-01-01

    More than two billion people in low- and middle-income countries (LMIC) lack adequate access to essential medicines. In this paper, we make strong public health, human rights and economic arguments for improving access to medicines in LMIC and discuss the different roles and responsibilities of key stakeholders, including national governments, the international community, and non-governmental organizations (NGOs). We then establish a framework of pharmaceutical firms’ corporate responsibilities - the “must,” the “ought to,” and the “can” dimensions - and make recommendations for actionable business strategies for improving access to medicines. We discuss controversial topics, such as pharmaceutical profits and patents, with the goal of building consensus around facts and working towards a solution. We conclude that partnerships and collaboration among multiple stakeholders are urgently needed to improve equitable access to medicines in LMIC. PMID:23535994

  5. 26 CFR 1.996-6 - Effectively connected income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

  6. 26 CFR 1.341-1 - Collapsible corporations; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

  7. 26 CFR 301.6062-1 - Signing of corporation returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  8. 26 CFR 1.341-1 - Collapsible corporations; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

  9. 26 CFR 1.341-1 - Collapsible corporations; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

  10. 26 CFR 301.6062-1 - Signing of corporation returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  11. 26 CFR 301.6062-1 - Signing of corporation returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  12. 26 CFR 301.6062-1 - Signing of corporation returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  13. 26 CFR 1.341-1 - Collapsible corporations; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

  14. 26 CFR 301.6062-1 - Signing of corporation returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

  15. 26 CFR 1.341-1 - Collapsible corporations; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (Continued) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

  16. 26 CFR 1.972-1 - Consolidation of group of export trade corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Consolidation of group of export trade... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.972-1 Consolidation of group of export trade corporations. (a) Election to consolidate—(1) In general. One or more United...

  17. 26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

  18. 26 CFR 1.6012-2 - Corporations required to make returns of income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... suing and being sued. If the corporation has valuable claims for which it will bring suit during this... director, a corporation will be required to make a return. (3) Form of return. The return required of a corporation under this section shall be made on Form 1120 unless the corporation is a type for which a special...

  19. 45 CFR 1630.12 - Applicability to derivative income.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., regulations, guidelines, and instructions, the Accounting Guide for LSC recipients, the terms and conditions... 45 Public Welfare 4 2010-10-01 2010-10-01 false Applicability to derivative income. 1630.12... CORPORATION COST STANDARDS AND PROCEDURES § 1630.12 Applicability to derivative income. (a) Derivative income...

  20. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

  1. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

  2. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

  3. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

  4. 26 CFR 1.1378-1 - Taxable year of S corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

  5. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  6. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  7. 26 CFR 1.542-4 - Corporations filing consolidated returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

  8. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... corporation with several liability for the tax. (e) Collection of taxes from Acquiring or a New Entity—(1... transferor in a Taxable Transfer will be collected from Acquiring. (2) New Entity. Income tax liability...

  9. 26 CFR 1.952-1 - Subpart F income defined.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... subpart F income. In 1998 CFC also earns 100u of foreign personal holding company income that is passive... income in the separate categories for passive income (100u) and dividends from the noncontrolled section 902 corporation (100u). Thus, A includes 50u of passive limitation/foreign personal holding company...

  10. 26 CFR 1.269B-1 - Stapled foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

  11. 26 CFR 1.269B-1 - Stapled foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

  12. 26 CFR 1.269B-1 - Stapled foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

  13. 26 CFR 1.269B-1 - Stapled foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

  14. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... which provides for the reduction of subpart F income of export trade corporations. (b) Limitation on a... earnings and profits, and makes no distributions. A must include $100 in his gross income for 1963 under...: Corporation M's subpart F income for 1963 $100 Less: Reduction under section 951(a)(2)(A) for period (1-1-63...

  15. 26 CFR 1.269B-1 - Stapled foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation is a stapled...

  16. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

  17. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a...

  18. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a...

  19. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a...

  20. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a...

  1. 26 CFR 1.872-1 - Gross income of nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Gross income of nonresident alien individuals. 1...) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.872-1 Gross income of nonresident alien individuals. (a) In general—(1) Inclusions. The gross income of a nonresident alien...

  2. Cut income taxes with reorganization planning.

    PubMed

    Miller, J E

    1985-04-01

    It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

  3. 26 CFR 1.501(c)(16)-1 - Corporations organized to finance crop operations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations organized to finance crop operations. 1.501(c)(16)-1 Section 1.501(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(16)-1 Corporations organized to finance crop...

  4. 26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

  5. 26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

  6. 26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

  7. 26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Corporations not qualifying as insurance companies. (a) In general. A controlled foreign corporation is not... corporation, would not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if... risks underwritten by insurance companies. (b) Income from insurance of United States risks by...

  8. 26 CFR 1.954-2 - Foreign personal holding company income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of foreign...

  9. 26 CFR 1.954-2 - Foreign personal holding company income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of...

  10. 26 CFR 1.954-2 - Foreign personal holding company income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign personal holding company income. 1.954-2 Section 1.954-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-2 Foreign personal holding company income. (a) Computation of...

  11. 26 CFR 1.995-6 - Taxable income attributable to military property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-6 Taxable...” includes income from the sale, exchange, lease, or rental of military property (as described in paragraph (c) of this section). The term also includes gross income from the performance of services which are...

  12. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  13. 26 CFR 301.6037-1 - Return of electing small business corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

  14. 26 CFR 301.6037-1 - Return of electing small business corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

  15. 26 CFR 301.6037-1 - Return of electing small business corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

  16. 26 CFR 301.6037-1 - Return of electing small business corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

  17. 26 CFR 301.6037-1 - Return of electing small business corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

  18. 26 CFR 1.954-8 - Foreign base company oil related income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company oil related income. 1.954...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-8 Foreign base company oil related income. (a) Foreign base company oil related income—(1) In general. Under section 954...

  19. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

  20. Attitudes justifying domestic violence predict endorsement of corporal punishment and physical and psychological aggression towards children: a study in 25 low- and middle-income countries.

    PubMed

    Lansford, Jennifer E; Deater-Deckard, Kirby; Bornstein, Marc H; Putnick, Diane L; Bradley, Robert H

    2014-05-01

    The Convention on the Rights of the Child has prompted countries to protect children from abuse and exploitation. Exposure to domestic violence and corporal punishment are risk factors in children's development. This study investigated how women's attitudes about domestic violence are related to attitudes about corporal punishment and harsh behaviors toward children, and whether country-wide norms regarding domestic violence and corporal punishment are related to psychological aggression and physical violence toward children. Data were drawn from the Multiple Indicator Cluster Survey, a nationally representative and internationally comparable household survey developed by the United Nations Children's Fund. Measures of domestic violence and discipline were completed by 85 999 female caregivers of children between the ages of 2 and 14 years from families in 25 low- and middle-income countries. Mothers who believed that husbands were justified in hitting their wives were more likely to believe that corporal punishment is necessary to rear children. Mothers who believed that husbands were justified in hitting their wives and that corporal punishment is necessary to rear children were more likely to report that their child had experienced psychological aggression and physical violence. Countrywide norms regarding the acceptability of husbands hitting wives and advisability of corporal punishment moderated the links between mothers' attitudes and their behaviors toward children. Pediatricians can address parents' psychological aggression and physical violence toward children by discussing parents' attitudes and behaviors within a framework that incorporates social norms regarding the acceptability of domestic violence and corporal punishment. Copyright © 2014 Elsevier Inc. All rights reserved.

  1. Attitudes Justifying Domestic Violence Predict Endorsement of Corporal Punishment and Physical and Psychological Aggression towards Children: A Study in 25 Low- and Middle-Income Countries

    PubMed Central

    Lansford, Jennifer E.; Deater-Deckard, Kirby; Bornstein, Marc H.; Putnick, Diane L.; Bradley, Robert H.

    2014-01-01

    Objective The Convention on the Rights of the Child has prompted countries to protect children from abuse and exploitation. Exposure to domestic violence and corporal punishment are risk factors in children’s development. This study investigated how women’s attitudes about domestic violence are related to attitudes about corporal punishment, and harsh behaviors toward children, and whether country-wide norms regarding domestic violence and corporal punishment are related to psychological aggression and physical violence toward children. Study design Data were drawn from the Multiple Indicator Cluster Survey, a nationally representative and internationally comparable household survey developed by UNICEF. Measures of domestic violence and discipline were completed by 85,999 female caregivers of children between the ages of 2 and 14 years from families in 25 low- and middle-income countries. Results Mothers who believed that husbands were justified in hitting their wives were more likely to believe that corporal punishment is necessary to rear children, and, in turn, were justified in hitting their wives and that corporal punishment is necessary to rear children were more likely to report that their child had experienced psychological aggression and physical violence. Countrywide norms regarding the acceptability of husbands hitting wives and advisability of corporal punishment moderated the links between mothers’ attitudes and their behaviors toward children. Conclusions Pediatricians can address parents’ psychological aggression and physical violence toward children by discussing parents’ attitudes and behaviors within a framework that incorporates social norms regarding the acceptability of domestic violence and corporal punishment. PMID:24412139

  2. 26 CFR 1.954-4 - Foreign base company services income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.954-4 Foreign base company services income. (a) Items included. Except as provided in paragraph (d) of this section, foreign base company...

  3. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

  4. 78 FR 6781 - Net Investment Income Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... Net Investment Income Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION....1411-4 Definition of net investment income., Sec. 1.1411-4(c)(2), line 3, the language ``described in... Controlled foreign corporations and passive foreign investment companies., Sec. 1.1411-10(d)(1)(i), line 5...

  5. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

  6. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

  7. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

  8. 26 CFR 1.1368-1 - Distributions by S corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

  9. 24 CFR 81.12 - Low- and Moderate-Income Housing Goal.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Low- and Moderate-Income Housing... (FANNIE MAE) AND THE FEDERAL HOME LOAN MORTGAGE CORPORATION (FREDDIE MAC) Housing Goals § 81.12 Low- and... mortgages on housing for low- and moderate-income families (“the Low- and Moderate-Income Housing Goal”) is...

  10. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  11. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  12. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

  13. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... pro rata to its shareholders an amount which bears the same ratio to its subpart F income for such... ratio to the subpart F income of such corporation for the taxable year as the part of such year during... by B 15 (ii) B's pro rata share of the amount which bears the same ratio to M Corporation's subpart F...

  14. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

  15. 26 CFR 509.117 - Dividends and interest paid by a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.117 Dividends and interest... Switzerland, or by a Swiss corporation, shall not be included in gross income and shall be exempt from United...

  16. 45 CFR Appendix A to Part 1611 - Legal Services Corporation 2010 Poverty Guidelines *

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Legal Services Corporation 2010 Poverty Guidelines... Corporation 2010 Poverty Guidelines * Legal Services Corporation 2010 Income Guidelines * Size of household 48...: 4,675 5,850 5,375 * The figures in this table represent 125% of the poverty guidelines by household...

  17. 26 CFR 521.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Income from operation of ships or aircraft. 521... of Denmark and of Danish Corporations § 521.107 Income from operation of ships or aircraft. The income derived from the operation of ships or aircraft registered in Denmark by a nonresident alien who...

  18. 26 CFR 521.107 - Income from operation of ships or aircraft.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Income from operation of ships or aircraft. 521... of Denmark and of Danish Corporations § 521.107 Income from operation of ships or aircraft. The income derived from the operation of ships or aircraft registered in Denmark by a nonresident alien who...

  19. 26 CFR 1.1366-4 - Special rules limiting the passthrough of certain items of an S corporation to its shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... on excess net passive income. For purposes of § 1.1366-1(a), if for any taxable year of the S corporation a tax is imposed on the corporation under section 1375, each item of passive investment income... the item bears to the total net passive investment income for that taxable year. [T.D. 8852, 64 FR...

  20. 26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Meaning of terms used in connection with China Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in...

  1. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of DISC income to shareholders. 1.995...) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-1 Taxation of DISC... to taxation on the earnings and profits of the DISC in accordance with the provisions of chapter 1 of...

  2. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  3. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  4. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  5. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

  6. 76 FR 81909 - Abolishment of Privacy Act System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... AGENCY: Office of the Secretary, USDA. ACTION: Notice of abolishment of records systems. SUMMARY: In accordance with the Privacy Act of 1974, the Department of Agriculture (USDA) is abolishing an existing Forest Service Privacy Act system of records. A review of USDA/FS-35 Congressional Correspondence has...

  7. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  8. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  9. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  10. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  11. 26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

  12. 76 FR 81910 - Abolishment of Privacy Act System of Records

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-29

    ... AGENCY: Office of the Secretary, USDA. ACTION: Notice of abolishment of records systems. SUMMARY: In accordance with the Privacy Act of 1974, the Department of Agriculture (USDA) is abolishing an existing Forest Service Privacy Act system of records. A review of USDA/FS-9 Employee Assistance Program CONCERN...

  13. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

  14. "Can I Really Teach without My Magic Cane?" Teachers' Responses to the Banning of Corporal Punishment

    ERIC Educational Resources Information Center

    Malak, Md. Saiful; Sharma, Umesh; Deppeler, Joanne M.

    2015-01-01

    This paper reports on how teachers are responding to students' inappropriate behaviours in public primary schools in Bangladesh. Data in this study were collected after the adoption of a recent government policy that has abolished corporal punishment in primary schools. Semi-structured, one-on-one interviews were conducted with 22 teachers from…

  15. Abolishing the Word-Length Effect

    ERIC Educational Resources Information Center

    Hulme, Charles; Suprenant, Aime M.; Bireta, Tamra J.; Stuart, George; Neath, Ian

    2004-01-01

    The authors report 2 experiments that compare the recall of long and short words in pure and mixed lists. In pure lists, long words were much more poorly remembered than short words. In mixed lists, this word-length effect was abolished and both the long and short words were recalled as well as short words in pure lists. These findings contradict…

  16. Corporal punishment and children's externalizing problems: a cross-sectional study of Tanzanian primary school aged children.

    PubMed

    Hecker, Tobias; Hermenau, Katharin; Isele, Dorothea; Elbert, Thomas

    2014-05-01

    The adverse effect of harsh corporal punishment on mental health and psychosocial functioning in children has been repeatedly suggested by studies in industrialized countries. Nevertheless, corporal punishment has remained common practice not only in many homes, but is also regularly practiced in schools, particularly in low-income countries, as a measure to maintain discipline. Proponents of corporal punishment have argued that the differences in culture and industrial development might also be reflected in a positive relationship between the use of corporal punishment and improving behavioral problems in low-income nations. In the present study we assessed the occurrence of corporal punishment at home and in school in Tanzanian primary school students. We also examined the association between corporal punishment and externalizing problems. The 409 children (52% boys) from grade 2 to 7 had a mean age of 10.49 (SD=1.89) years. Nearly all children had experienced corporal punishment at some point during their lifetime both in family and school contexts. Half of the respondents reported having experienced corporal punishment within the last year from a family member. A multiple sequential regression analysis revealed that corporal punishment by parents or by caregivers was positively related to children's externalizing problems. The present study provides evidence that Tanzanian children of primary school age are frequently exposed to extreme levels of corporal punishment, with detrimental consequences for externalizing behavior. Our findings emphasize the need to inform parents, teachers and governmental organizations, especially in low-income countries, about the adverse consequences of using corporal punishment be it at home or at school. Copyright © 2013 Elsevier Ltd. All rights reserved.

  17. 26 CFR 1.872-2 - Exclusions from gross income of nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... alien individuals. 1.872-2 Section 1.872-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.872-2 Exclusions from gross income of nonresident alien individuals. (a) Earnings of foreign...

  18. 26 CFR 1.864-8T - Treatment of related person factoring income (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30... sells paper products to customers, including X, an unrelated domestic corporation. As part of a sales... income described in paragraph (a)(1) of this section. (ii) Acquisition by nominee or pass-through entity...

  19. 26 CFR 1.952-2 - Determination of gross income and taxable income of a foreign corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... into account under section 809(c), except that advance premiums shall not be taken into account; and (c... immaterial that— (i) The corporation would be exempt from taxation as an organization described in section...

  20. 26 CFR 521.109 - Real property income, natural resource royalties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 19 2014-04-01 2010-04-01 true Real property income, natural resource royalties... Are Residents of Denmark and of Danish Corporations § 521.109 Real property income, natural resource... from the operation of mines, quarries, oil wells or other natural resources may, for such taxable year...

  1. 26 CFR 521.109 - Real property income, natural resource royalties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Real property income, natural resource royalties... Are Residents of Denmark and of Danish Corporations § 521.109 Real property income, natural resource... from the operation of mines, quarries, oil wells or other natural resources may, for such taxable year...

  2. 26 CFR 521.109 - Real property income, natural resource royalties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 19 2013-04-01 2010-04-01 true Real property income, natural resource royalties... Are Residents of Denmark and of Danish Corporations § 521.109 Real property income, natural resource... from the operation of mines, quarries, oil wells or other natural resources may, for such taxable year...

  3. 26 CFR 521.109 - Real property income, natural resource royalties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 19 2011-04-01 2010-04-01 true Real property income, natural resource royalties... Are Residents of Denmark and of Danish Corporations § 521.109 Real property income, natural resource... from the operation of mines, quarries, oil wells or other natural resources may, for such taxable year...

  4. IRS Could Better Protect U.S. Tax Interests in Determining the Income of Multinational Corporations.

    DTIC Science & Technology

    1981-09-30

    together by ties of common ownership and responsive to a common management strat- egy. 2/ Unlike a corporation which conducts business in only one...multinational corporate tax returns. The Assistant Commissi3ner carries out this responsibility through the IRS Examination Divi- sion and Office of...information return would not place an added burden on the corporations be- cause the corporations are currently providing similar data in response to

  5. 45 CFR 2543.24 - Program income.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 4 2012-10-01 2012-10-01 false Program income. 2543.24 Section 2543.24 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT...

  6. 45 CFR 2543.24 - Program income.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 45 Public Welfare 4 2013-10-01 2013-10-01 false Program income. 2543.24 Section 2543.24 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT...

  7. Travelers Edge: A Model on the Cutting Edge of Corporate College Access and Success Support

    ERIC Educational Resources Information Center

    Pell Institute for the Study of Opportunity in Higher Education, 2012

    2012-01-01

    It is intuitive for businesses and corporations to be worried about the nation's economic competitiveness in the globalized marketplace. To help close this income-based degree attainment gap, models of college access and success programs continue to emerge among the corporate sector. For years, many corporations have established internship and/or…

  8. 26 CFR 1.971-1 - Definitions with respect to export trade corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... agricultural products grown in the United States. (4) Determination of sources of gross income. The sources of..., engineering, architectural, skilled, or other services in respect of a sale by such corporation in a... engineering, technical, and financial studies required by N Corporation in the preparation of bids to supply...

  9. 26 CFR 1.971-1 - Definitions with respect to export trade corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... agricultural products grown in the United States. (4) Determination of sources of gross income. The sources of..., engineering, architectural, skilled, or other services in respect of a sale by such corporation in a... engineering, technical, and financial studies required by N Corporation in the preparation of bids to supply...

  10. 26 CFR 1.971-1 - Definitions with respect to export trade corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... agricultural products grown in the United States. (4) Determination of sources of gross income. The sources of..., engineering, architectural, skilled, or other services in respect of a sale by such corporation in a... engineering, technical, and financial studies required by N Corporation in the preparation of bids to supply...

  11. Federal Deposit Insurance Corporation Semiannual Regulatory Agenda

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-20

    ... financial institutions in cooperation with minority- and women-owned financial institutions and low-income... Financial Assets Transferred by an Insured Depository Institution: The Federal Deposit Insurance Corporation...: Market Risk: The OCC, Board and the FDIC proposed revisions to the market risk capital rule to enhance...

  12. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation it had distributed pro rata to its shareholders an amount which bears the same ratio to its... bears the same ratio to the subpart F income of such corporation for the taxable year as the part of... received by B 15 (ii) B's pro rata share of the amount which bears the same ratio to M Corporation's...

  13. 26 CFR 1.951-1 - Amounts included in gross income of United States shareholders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation it had distributed pro rata to its shareholders an amount which bears the same ratio to its... bears the same ratio to the subpart F income of such corporation for the taxable year as the part of... received by B 15 (ii) B's pro rata share of the amount which bears the same ratio to M Corporation's...

  14. 26 CFR 1.304-4 - Special rule for the use of related corporations to avoid the application of section 304.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rule for the use of related corporations... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.304-4 Special rule for the use of related corporations to avoid the application of section 304...

  15. 26 CFR 1.937-2 - Income from sources within a possession.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... active conduct of a trade or business in the relevant possession. The entire amount of any dividend paid... income of the corporation for the testing period was derived from the active conduct of a trade or... through 1.861-12 will apply. (ii) Interest from corporations engaged in the active conduct of a trade or...

  16. 26 CFR 1.937-2 - Income from sources within a possession.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... active conduct of a trade or business in the relevant possession. The entire amount of any dividend paid... income of the corporation for the testing period was derived from the active conduct of a trade or... through 1.861-12 will apply. (ii) Interest from corporations engaged in the active conduct of a trade or...

  17. 26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... election to expense certain depreciable business expenses (section 179); medical, dental, etc., expenses... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-1... used in the trade or business and involuntary conversions), grouped by applicable holding periods, by...

  18. Commercial and Corporate Activities of New University Business Schools: A Critical Review

    ERIC Educational Resources Information Center

    Prince, Christopher; Beaver, Graham

    2004-01-01

    Commercial and corporate activities and the income they generate are of increasing importance to all UK higher education institutions. For new or modern university business schools in particular, the falling unit of resource attaching to undergraduate student teaching income and the virtual disappearance of research revenues as a result of the…

  19. 26 CFR 1.1366-4 - Special rules limiting the passthrough of certain items of an S corporation to its shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for tax imposed on excess net passive income. For purposes of § 1.1366-1(a), if for any taxable year of the S corporation a tax is imposed on the corporation under section 1375, each item of passive... amount of the item bears to the total net passive investment income for that taxable year. [T.D. 8852, 64...

  20. Why Grants.gov Should Be Abolished

    ERIC Educational Resources Information Center

    Kolmertern, Carol

    2007-01-01

    In this article, the author explains why Grants.gov, a web site for US Federal Government grants, should be abolished. Her recent attempt to submit a grant proposal to the National Institutes of Health is a case in point. She recounts how frustrating her experience was to the grant-submission process of Grants.gov. She points out that Grants.gov…

  1. 26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

  2. 75 FR 56858 - Exclusions From Gross Income of Foreign Corporations

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-17

    ..., the foreign corporation cannot rely on bearer shares issued at any level in the ownership chain to... in the chain of ownership may not be relied on for purposes of satisfying a stock ownership test... block of stock to preclude nonqualified shareholders in the closely-held block of stock from owning 50...

  3. 26 CFR 1.995-1 - Taxation of DISC income to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Taxation of DISC income to shareholders. 1.995... Taxation of DISC income to shareholders. (a) In general. (1) Under § 1.991-1(a), a corporation which is a... DISC, are subject to taxation on the earnings and profits of the DISC in accordance with the provisions...

  4. 26 CFR 1.381(c)(16)-1 - Obligations of distributor or transferor corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Obligations of distributor or transferor corporation. 1.381(c)(16)-1 Section 1.381(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(16...

  5. Implications of new accounting rules for income taxes.

    PubMed

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves.

  6. 78 FR 49366 - Application of Section 108(i) to Partnerships and S Corporations; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-14

    ... S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008... Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendments: PART 1--INCOME TAXES 0...

  7. 26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... with its $12,000 net operating loss carryforward and will pay tax of $16,800 (35% of $48,000). (iii... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Tax on property owned by a C corporation that..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d...

  8. 26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

  9. 26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

  10. Considering the health care entity C corporation conversion to tax pass-through entity status.

    PubMed

    Reilly, Robert F

    2012-01-01

    The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

  11. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Investment credit carryovers in certain corporate acquisitions. 1.381(c)(23)-1 Section 1.381(c)(23)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381...

  12. 24 CFR 81.18 - Affordability-Income level definitions-family size not known (actual or prospective tenants).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... definitions-family size not known (actual or prospective tenants). 81.18 Section 81.18 Housing and Urban... CORPORATION (FREDDIE MAC) Housing Goals § 81.18 Affordability—Income level definitions—family size not known... moderate-income families where family size is not known to the GSE, income will be adjusted using unit size...

  13. Corporation for Public Broadcasting Annual Report, 1971.

    ERIC Educational Resources Information Center

    Corporation for Public Broadcasting, Washington, DC.

    The Corporation for Public Broadcasting (CPB) continued to grow in fiscal year 1971, its third year of operation. Fourteen new public television stations began broadcasting, bringing 7.9 million more persons within receiving range, and bringing the total number of TV stations to 207. Income increased 18 per cent to $14 million due largely to more…

  14. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for...

  15. 46 CFR 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Certain corporate reorganizations and changes in..., DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers...

  16. 26 CFR 1.959-3 - Allocation of distributions to earnings and profits of foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of ownership described in section 958(a)(2) shall be reduced by any income, war profits, or excess... allowable under section 901 in a case in which distributions are made by a second-tier corporation or a... and profits for such taxable year of the second-tier corporation shall be considered first...

  17. 26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

  18. 26 CFR 1.1502-100 - Corporations exempt from tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 1201(a) on the consolidated unrelated business taxable income for the year (determined under paragraph... consolidated return year shall be determined by taking into account: (1) The separate unrelated business... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Corporations exempt from tax. 1.1502-100...

  19. 26 CFR 1.381(c)(24)-1 - Work incentive program credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Work incentive program credit carryovers in... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions. The...

  20. 26 CFR 3.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Certain corporate reorganizations and changes in partnerships, and certain transfers on death. [Reserved] 3.8 Section 3.8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) CAPITAL CONSTRUCTION FUND § 3.8 Certain corporate reorganizations and...

  1. 26 CFR 1.904-5 - Look-through rules as applied to controlled foreign corporations and other entities.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...), (C), (D), (F), (G), (H), or (I) for taxable years beginning before January 1, 2007) and in § 1.904-4T... is a wholly-owned subsidiary of P, a domestic corporation. S earns $200 of net income, $85 of which... hundred dollars ($100) of S's income is subpart F income taxed currently to P under section 951(a)(1)(A...

  2. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

  3. 26 CFR 1.894-1 - Income affected by treaty.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... States $60,000 in service fees through the operation of business A and $10,000 in dividends through the... corporation. The service fees are considered to be industrial or commercial profits under the tax convention...

  4. Two Careers, One Employer: Couples Working for the Same Corporation.

    ERIC Educational Resources Information Center

    Moen, Phyllis; Sweet, Stephen

    2002-01-01

    Among 877 individuals in dual-career families, 250 worked for the same corporation as their spouses. Being part of a coworking couple positively predicted men's prestige, tenure, and work commitment (especially younger men without children). For women, coworking corresponded with increased income and more work-family spillover (especially younger…

  5. 26 CFR 1.961-2 - Reduction in basis of stock in foreign corporations and of other property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... examples: Example 1. (a) Domestic corporation M owns all of the 1,000 shares of the one class of stock in... of a United States person's— (i) Stock in a foreign corporation; (ii) Interest in a foreign... of— (i) The amount of such distribution which is excluded from gross income under section 959(a...

  6. On a hiding to nothing? Assessing the corporate governance of hospital and health services in New Zealand 1993-1998.

    PubMed

    Barnett, P; Perkins, R; Powell, M

    2001-01-01

    In New Zealand the governance of public sector hospital and health services has changed significantly over the past decade. For most of the century hospitals had been funded by central government grants but run by locally elected boards. In 1989 a reforming Labour government restructured health services along managerialist lines, including changing governance structures so that some area health board members were government appointments, with the balance elected by the community. More market oriented reform under a new National government abolished this arrangement and introduced (1993) a corporate approach to the management of hospitals and related services. The hospitals were established as limited liability companies under the Companies Act. This was an explicitly corporate model and, although there was some modification of arrangements following the election of a more politically moderate centre-right coalition government in 1996, the corporate model was largely retained. Although significant changes occurred again after the election of a Labour government in 1999, the corporate governance experience in New Zealand health services is one from which lessons can, nevertheless, be learnt. This paper examines aspects of the performance and process of corporate governance arrangements for public sector health services in New Zealand, 1993-1998.

  7. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Carryover of earnings and profits and foreign...) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign income... transaction). This section describes the manner and extent to which earnings and profits and foreign income...

  8. Corporate Support for Scholarships: A Tale of Two Cities.

    ERIC Educational Resources Information Center

    Cronin, Joseph M.

    The issue of corporate and foundation support for scholarships to help low-income students from the inner city plan for and pay for college is discussed, with advantages and shortcomings of various financial assistance models noted. A focus is on how business leaders in Cleveland, Ohio, and Boston, Massachusetts during the 1980s raised millions of…

  9. Corporate citizenship: Statoil.

    PubMed

    Fjell, Olav

    2003-01-01

    Open markets alone do not guarantee equitable and sustainable development. Income disparities are growing both within and between countries to the extent that the marginalization of the poor has become a key challenge of globalization. To meet this challenge, the global community must address the governance gap between global finance/economics and local or national politics in world affairs. This article discusses how globalization is shaping Statoil's approach to corporate citizenship. The Norwegian firm, with 17,000 workers in some 25 countries, is one of the major net sellers of crude oil and supplies Europe with natural gas. Statoil maintains that corporations can contribute to global governance by conducting business in a manner that is ethical, economically viable, environmentally sound, and socially responsible. This contribution can be achieved through development partnerships with national governments, multilateral institutions, and nongovernmental organizations. Norway's Statoil ASA is one of the world's largest net sellers of crude oil and a major supplier of natural gas to Europe. It is the leading Scandinavian retailer of petroleum and other oil products. Statoil employs approximately 17,000 workers and operates in 25 countries.

  10. 26 CFR 1.304-4T - Special rule for the use of related corporations to avoid the application of section 304...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... transactions involving controlled corporations. The purpose of this section is to prevent the avoidance of the.... CFC1 is organized in Country X, which imposes a high rate of tax on the income of CFC1. P also wholly...

  11. 26 CFR 1.961-2 - Reduction in basis of stock in foreign corporations and of other property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Reduction in basis of stock in foreign... Corporations § 1.961-2 Reduction in basis of stock in foreign corporations and of other property. (a) Reduction... excluded amount, by the sum of the amount so excluded and any income, war profits, or excess profits taxes...

  12. 75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-15

    ... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 67 RIN 1024-AD65 Historic Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION...

  13. 26 CFR 1.953-5 - Corporations not qualifying as insurance companies.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... qualifying as insurance companies. (a) In general. A controlled foreign corporation is not excluded from the... not be taxable as an insurance company to which subchapter L of the Code applies. Thus, if a... underwritten by insurance companies. (b) Income from insurance of United States risks by noninsurance company...

  14. 45 CFR 2551.101 - What rule governs the recruitment and enrollment of persons who do not meet the income...

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... of persons who do not meet the income eligibility guidelines to serve as Senior Companions without...) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE SENIOR COMPANION PROGRAM Non-Stipended Senior Companions... eligibility guidelines to serve as Senior Companions without stipends? Over-income persons, age 55 or over...

  15. ENHANCING THE EFFECTIVENESS OF A PLAY INTERVENTION BY ABOLISHING THE REINFORCING VALUE OF STEREOTYPY: A PILOT STUDY

    PubMed Central

    Lang, Russell; O'Reilly, Mark; Sigafoos, Jeff; Lancioni, Giulio E; Machalicek, Wendy; Rispoli, Mandy; White, Pamela

    2009-01-01

    An alternating treatments design compared one condition in which a child with autism was allowed to engage in stereotypy freely prior to the intervention (abolishing operation component) to a second condition without the free-access period. Levels of stereotypy and problem behavior were lower and levels of functional play were higher in the condition with the abolishing operation component. These data provide preliminary support for the use of abolishing operations in interventions to increase the play skills of children with autism. PMID:20514199

  16. Enhancing the effectiveness of a play intervention by abolishing the reinforcing value of stereotypy: a pilot study.

    PubMed

    Lang, Russell; O'Reilly, Mark; Sigafoos, Jeff; Lancioni, Giulio E; Machalicek, Wendy; Rispoli, Mandy; White, Pamela

    2009-01-01

    An alternating treatments design compared one condition in which a child with autism was allowed to engage in stereotypy freely prior to the intervention (abolishing operation component) to a second condition without the free-access period. Levels of stereotypy and problem behavior were lower and levels of functional play were higher in the condition with the abolishing operation component. These data provide preliminary support for the use of abolishing operations in interventions to increase the play skills of children with autism.

  17. Strategies and Models for Promoting Adolescent Vaccination for Low-Income Populations

    ERIC Educational Resources Information Center

    Harris, Katherine M.; Martin, Laurie T.; Lurie, Nicole

    2009-01-01

    In 2007, Sanofi Pasteur asked RAND Health, a division of the RAND Corporation, to study the current climate for adolescent immunization in the United States, to recommend broad strategies for immunizing low-income adolescents (through age 18), and to identify promising "on the ground" practices consistent with the proposed strategic…

  18. 26 CFR 1.77-1 - Election to consider Commodity Credit Corporation loans as income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Commodity Credit Corporation, unless he secures the permission of the Commissioner to change to a different method of accounting. Application for permission to change such method of accounting and the basis upon...

  19. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

  20. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

  1. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

  2. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... possession of the United States all income from such sources derived from the production of oil, the refining... gasoline. Similarly, income from such sources from the refining, distribution, or marketing of fuel oil by... example: Example. (a) Throughout 1974, M, a domestic corporation, owns all the one class of stock of N, a...

  3. Abolish the Office of the Secretary of Defense?

    DTIC Science & Technology

    2007-01-01

    should he go, the debate should have been whether we even need the Office of the Secretary of Defense (OSD). It is perhaps time to admit that the great...source is the office itself. Simply put, the Secretary of Defense and his supporting staff are too powerful. The wisdom of the creation and relevance of...the original organization are what need to be reconsidered. The following recommendations are offered for consideration. First, abolish the Office of

  4. Corporate Support of Education. Research Report. Council for Aid to Education.

    ERIC Educational Resources Information Center

    Council for Aid to Education, New York, NY.

    A report based on data from the 14th annual Survey of Corporate Contributions cosponsored by the Conference Board and the Council for Aid to Education is presented. Usable questionnaires were returned by 328 companies, which account for three-fifths of the total pretax net income and over one-third of estimated total contributions and educational…

  5. Racialized geography, corporate activity, and health disparities: tobacco industry targeting of inner cities.

    PubMed

    Yerger, Valerie B; Przewoznik, Jennifer; Malone, Ruth E

    2007-11-01

    Industry has played a complex role in the rise of tobacco-related diseases in the United States. The tobacco industry's activities, including targeted marketing, are arguably among the most powerful corporate influences on health and health policy. We analyzed over 400 internal tobacco industry documents to explore how, during the past several decades, the industry targeted inner cities populated predominantly by low-income African American residents with highly concentrated menthol cigarette marketing. We study how major tobacco companies competed against one another in menthol wars fought within these urban cores. Little previous work has analyzed the way in which the inner city's complex geography of race, class, and place shaped the avenues used by tobacco corporations to increase tobacco use in low-income, predominantly African American urban cores in the 1970s-1990s. Our analysis shows how the industry's activities contributed to the racialized geography of today's tobacco-related health disparities.

  6. Examination of Factors that Influence the Operation Income and Expenditure Balance Difference Rate of 20 Educational Foundation Universities.

    PubMed

    Nakajima, Hisato; Yano, Kouya; Nagasawa, Kaoko; Katou, Satoka; Yokota, Kuninobu

    2017-01-01

    The objective of this study is to examine the factors that influence the operation income and expenditure balance ratio of school corporations running university hospitals by multiple regression analysis. 1. We conducted cluster analysis of the financial ratio and classified the school corporations into those running colleges and universities.2. We conducted multiple regression analysis using the operation income and expenditure balance ratio of the colleges as the variables and the Diagnosis Procedure Combination data as the explaining variables.3. The predictive expression was used for multiple regression analysis. 1. The school corporations were divided into those running universities (7), colleges (20) and others. The medical income ratio and the debt ratio were high and the student payment ratio was low in the colleges.2. The numbers of emergency care hospitalizations, operations, radiation therapies, and ambulance conveyances, and the complexity index had a positive influence on the operation income and expenditure balance ratio. On the other hand, the number of general anesthesia procedures, the cover rate index, and the emergency care index had a negative influence.3. The predictive expression was as follows.Operation income and expenditure balance ratio = 0.027 × number of emergency care hospitalizations + 0.005 × number of operations + 0.019 × number of radiation therapies + 0.007 × number of ambulance conveyances - 0.003 × number of general anesthesia procedures + 648.344 × complexity index - 5877.210 × cover rate index - 2746.415 × emergency care index - 38.647Conclusion: In colleges, the number of emergency care hospitalizations, the number of operations, the number of radiation therapies, and the number of ambulance conveyances and the complexity index were factors for gaining ordinary profit.

  7. 25 CFR 213.14 - Corporations and corporate information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Corporations and corporate information. 213.14 Section... Corporations and corporate information. If the applicant for a lease is a corporation, it shall file evidence..., evidence showing compliance with the corporation laws thereof. Statements of changes in officers and...

  8. 25 CFR 213.14 - Corporations and corporate information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Corporations and corporate information. 213.14 Section 213... Corporations and corporate information. If the applicant for a lease is a corporation, it shall file evidence..., evidence showing compliance with the corporation laws thereof. Statements of changes in officers and...

  9. 25 CFR 213.14 - Corporations and corporate information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Corporations and corporate information. 213.14 Section... Corporations and corporate information. If the applicant for a lease is a corporation, it shall file evidence..., evidence showing compliance with the corporation laws thereof. Statements of changes in officers and...

  10. 25 CFR 213.14 - Corporations and corporate information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Corporations and corporate information. 213.14 Section... Corporations and corporate information. If the applicant for a lease is a corporation, it shall file evidence..., evidence showing compliance with the corporation laws thereof. Statements of changes in officers and...

  11. 25 CFR 213.14 - Corporations and corporate information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Corporations and corporate information. 213.14 Section... Corporations and corporate information. If the applicant for a lease is a corporation, it shall file evidence..., evidence showing compliance with the corporation laws thereof. Statements of changes in officers and...

  12. 26 CFR 1.954-8 - Foreign base company oil related income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

  13. 26 CFR 1.954-8 - Foreign base company oil related income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

  14. 26 CFR 1.954-8 - Foreign base company oil related income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... refined oil in country A. In addition, assume that country A is a net exporter of crude oil. As in Example...) Special rules for applying the extraction exception of paragraph (a)(1)(i) of this section—(1) Refining income described in section 907(c)(2)(A). With regard to a controlled foreign corporation's refining...

  15. 26 CFR 1.382-10 - Special rules for determining time and manner of acquisition of an interest in a loss corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rules for determining time and manner of acquisition of an interest in a loss corporation. 1.382-10 Section 1.382-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency...

  16. 20 CFR 416.1228 - Exclusion of Alaskan natives' stock in regional or village corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Exclusion of Alaskan natives' stock in regional or village corporations. 416.1228 Section 416.1228 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1228...

  17. 25 CFR 226.8 - Corporation and corporate information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Corporation and corporate information. 226.8 Section 226.8... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  18. 25 CFR 226.8 - Corporation and corporate information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  19. 25 CFR 226.8 - Corporation and corporate information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  20. 25 CFR 226.8 - Corporation and corporate information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  1. 25 CFR 226.8 - Corporation and corporate information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

  2. 77 FR 48572 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-14

    ... SECURITIES AND EXCHANGE COMMISSION [Release No. 34-67621; File No. SR-FICC-2012-05] Self... Corporation (``FICC'') filed with the Securities and Exchange Commission (``Commission'') the proposed rule change SR-FICC-2012-05 pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 (``Act'').\\1...

  3. Consequences of organizational commitment in abolished company sports team - a case study in Japan.

    PubMed

    Honda, Yuki; Hochi, Yasuyuki; Mizuno, Motoki

    2012-01-01

    The purpose of this study was to show that how the abolishment of company sports team influenced the organizational commitment in employees. In this study, Three-Component Model of Organizational Commitment (Meyer and Allen, 1997) was tested with 16 employees (10 males, 6 females) of T Company in NAGANO prefecture. The average age of the participants was 44, 50 years (SD=±0.85). And from 16 employees, 3 male employees were measured on organizational commitment with interview test. According to the analysis, the relation between organizational commitment in employees and the abolishment of company sports team was not positive significant correlation. Furthermore, results of interview test did not show the relation between organizational commitment in employees and the abolishment of company sports team. However, results of interview test showed the relation with organizational commitment of players in T Company sports team. Consequently, the goal to possess a sports team in T Company was not to boost organizational commitment in employees. In addition, it is necessary to reconsider the correlation among employees engaged in T Company in the future.

  4. 26 CFR 1.6012-2 - Corporations required to make returns of income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... make returns of income. (a) In general—(1) Requirement of return. Except as provided in paragraphs (e... companies—(1) Domestic life insurance companies—(i) In general. A life insurance company subject to tax... cooperatives—(1) In general. For taxable years ending on or after December 31, 2007, a cooperative organization...

  5. Agricultural Adjustment and the Diversification of Farm Households and Corporate Farms in Central Europe

    ERIC Educational Resources Information Center

    Chaplin, Hannah; Davidova, Sophia; Gorton, Matthew

    2004-01-01

    Survey evidence from three Central European Countries (Czech Republic, Hungary and Poland) is analysed to identify the degree of non-agricultural farm diversification and the factors facilitating or impeding it in individual and corporate farms. The effect of diversification on rural job creation and household incomes is investigated. The results…

  6. Does Gender Matter? Female Representation on Corporate Boards and Firm Financial Performance--A Meta-Analysis.

    PubMed

    Pletzer, Jan Luca; Nikolova, Romina; Kedzior, Karina Karolina; Voelpel, Sven Constantin

    2015-01-01

    In recent years, there has been an ongoing, worldwide debate about the representation of females in companies. Our study aimed to meta-analytically investigate the controversial relationship between female representation on corporate boards and firm financial performance. Following a systematic literature search, data from 20 studies on 3097 companies published in peer-reviewed academic journals were included in the meta-analysis. On average, the boards consisted of eight members and female participation was low (mean 14%) in all studies. Half of the 20 studies were based on data from developing countries and 62% from higher income countries. According to the random-effects model, the overall mean weighted correlation between percentage of females on corporate boards and firm performance was small and non-significant (r = .01, 95% confidence interval: -.04, .07). Similar small effect sizes were observed when comparing studies based on developing vs. developed countries and higher vs. lower income countries. The mean board size was not related to the effect sizes in studies. These results indicate that the mere representation of females on corporate boards is not related to firm financial performance if other factors are not considered. We conclude our study with a discussion of its implications and limitations.

  7. Does Gender Matter? Female Representation on Corporate Boards and Firm Financial Performance - A Meta-Analysis

    PubMed Central

    Pletzer, Jan Luca; Nikolova, Romina; Kedzior, Karina Karolina; Voelpel, Sven Constantin

    2015-01-01

    In recent years, there has been an ongoing, worldwide debate about the representation of females in companies. Our study aimed to meta-analytically investigate the controversial relationship between female representation on corporate boards and firm financial performance. Following a systematic literature search, data from 20 studies on 3097 companies published in peer-reviewed academic journals were included in the meta-analysis. On average, the boards consisted of eight members and female participation was low (mean 14%) in all studies. Half of the 20 studies were based on data from developing countries and 62% from higher income countries. According to the random-effects model, the overall mean weighted correlation between percentage of females on corporate boards and firm performance was small and non-significant (r = .01, 95% confidence interval: -.04, .07). Similar small effect sizes were observed when comparing studies based on developing vs. developed countries and higher vs. lower income countries. The mean board size was not related to the effect sizes in studies. These results indicate that the mere representation of females on corporate boards is not related to firm financial performance if other factors are not considered. We conclude our study with a discussion of its implications and limitations. PMID:26086454

  8. 26 CFR 1.6425-1 - Adjustment of overpayment of estimated income tax by corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Form 4466. The application shall be filled out in accordance with the instructions accompanying the form, and all information required by the form and instructions must be furnished by the corporation... director, or director of a service center, in whole or in part, no suit may be maintained in any court for...

  9. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income. In Year 1, FC, a technology company, opened an office in the United States to market and sell a..., a technology company, opened an office in the United States to market and sell a software program.... Foreign corporation with prior filing history. FC began a U.S. trade or business in Year 1. FC's tax...

  10. Corporate health benefits and the indexing of the personal income tax.

    PubMed

    Morrisey, M A

    1983-01-01

    This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

  11. Using Baby Books to Change New Mothers’ Attitudes About Corporal Punishment

    PubMed Central

    Reich, Stephanie M.; Penner, Emily K.; Duncan, Greg J.; Auger, Anamarie

    2012-01-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the U.S. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers’ attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n = 167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers’ support for the use of corporal punishment (respective effect sizes = .67 and .25) and that these effects are greater for African-American mothers (effect size = .75 and .57) and those with low levels of educational attainment (high school diploma, GED or less) (effect sizes = 0.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers’ attitudes and potentially reduce the use of corporal punishment with infants and toddlers. PMID:22391417

  12. Using baby books to change new mothers' attitudes about corporal punishment.

    PubMed

    Reich, Stephanie M; Penner, Emily K; Duncan, Greg J; Auger, Anamarie

    2012-02-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the US. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers' attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n=167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers' support for the use of corporal punishment (respective effect sizes=.67 and .25) and that these effects are greater for African-American mothers (effect sizes=.75 and .57) and those with low levels of educational attainment (high school diploma, GED, or less) (effect sizes=.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers' attitudes and potentially reduce the use of corporal punishment with infants and toddlers. Copyright © 2012 Elsevier Ltd. All rights reserved.

  13. Income inequality and income segregation.

    PubMed

    Reardon, Sean F; Bischoff, Kendra

    2011-01-01

    This article investigates how the growth in income inequality from 1970 to 2000 affected patterns of income segregation along three dimensions: the spatial segregation of poverty and affluence, race-specific patterns of income segregation, and the geographic scale of income segregation. The evidence reveals a robust relationship between income inequality and income segregation, an effect that is larger for black families than for white families. In addition, income inequality affects income segregation primarily through its effect on the large-scale spatial segregation of affluence rather than by affecting the spatial segregation of poverty or by altering small-scale patterns of income segregation.

  14. 78 FR 52598 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing of Proposed...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-23

    .... The Commission is publishing this notice to solicit comments on the proposed rule change from... submits a DK \\6\\ notice to the initiator's submission or (c) the initiator deletes its previously.... \\6\\ Pursuant to the MBSD Rules, ``DK'' means a statement submitted to the Corporation by a member...

  15. 26 CFR 1.864-4 - U.S. source income effectively connected with U.S. business.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... customers in the United States for the machine tools manufactured by that corporation. All negotiations with... the conduct of a business in the United States by M. Occasionally, during 1968 the customers in the... customers without routing the transactions through its branch office in the United States. The income or...

  16. Chldren's rights and corporal punishment in Assendabo town and the surrounding area, South West Ethiopia.

    PubMed

    Admassu, Fisseha; Nida, Hailu; Belachew, Tefera; Haileamlak, Abraham

    2006-01-01

    Corporal punishment of children has been used as a disciplinary measure to modify undesirable behavior of children worldwide. This study was conducted with the aim of determining the knowledge, attitudes and the extent that corporal punishment is practiced in the study area. A cross-sectional study was conducted among the residents of Assendabo town and its surroundings area form January 8-12, 2003. A total of 368 residents with at least one child living with them were selected and interviewed using a structured questionnaire. Data were analyzed using SPSS for windows version 11.0. The study revealed 310 (87.6%) of the parents employed child corporal punishment as a method of disciplining out of which nearly half of them claimed their action was for the ultimate benefit of their children. Only 12 (3.5%) of the parents reported infliction of trauma while punishing their children. There was no significant parental difference both in attitude and practice of child corporal punishment. Family income is found to affect both attitude and practice of corporal punishment. From this study it is concluded that the knowledge about the existence of a legal framework which protects a child from any form of abuse is low. The attitude towards avoidance of child corporal punishment is unfavorable and there is a high prevalence of child corporal punishment practiced.

  17. 29 CFR 2580.412-21 - Corporate sureties holding grants of authority from the Secretary of the Treasury.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 9 2014-07-01 2014-07-01 false Corporate sureties holding grants of authority from the...) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 TEMPORARY BONDING RULES Qualified Agents, Brokers and Surety Companies...

  18. 29 CFR 2580.412-21 - Corporate sureties holding grants of authority from the Secretary of the Treasury.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 9 2010-07-01 2010-07-01 false Corporate sureties holding grants of authority from the...) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 TEMPORARY BONDING RULES Qualified Agents, Brokers and Surety Companies...

  19. 29 CFR 2580.412-21 - Corporate sureties holding grants of authority from the Secretary of the Treasury.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 9 2011-07-01 2011-07-01 false Corporate sureties holding grants of authority from the...) EMPLOYEE BENEFITS SECURITY ADMINISTRATION, DEPARTMENT OF LABOR TEMPORARY BONDING RULES UNDER THE EMPLOYEE RETIREMENT INCOME SECURITY ACT OF 1974 TEMPORARY BONDING RULES Qualified Agents, Brokers and Surety Companies...

  20. 26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-0 Table of contents to § 1.56-1.... (iii) Tax-free transactions and tax-free income. (iv) Treatment of dividends and other amounts. (3... of financial statement for a substantial non-tax purpose. (5) Special rules. (i) Applicable financial...

  1. Were Increased Closed Seclusions the Result of a Reinforcer-Abolishing Effect?

    PubMed

    Poling, Alan

    2013-01-01

    In recent years, the motivating operation (MO) concept and the terms associated with it, including "reinforcer-abolishing effect" (Laraway, Snycerski, Michael, & Poling, 2003), have been widely used in the behavior-analytic literature (Laraway, Snycerski, Olson, Becker, & Poling, in press) and elsewhere (Lotfizadeh, Edwards, & Poling, 2013). MOs are changes in the environment that alter the reinforcing effectiveness of designated classes of stimuli, such as food or water.

  2. 78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-27

    ...,506R] Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate... Headquarters: Corporate Departments (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems... (finance, HRMD, Contracts, Corporate Marketing, Global Corporate Systems, Legal & Regulatory, Risk...

  3. Use of machine learning methods to classify Universities based on the income structure

    NASA Astrophysics Data System (ADS)

    Terlyga, Alexandra; Balk, Igor

    2017-10-01

    In this paper we discuss use of machine learning methods such as self organizing maps, k-means and Ward’s clustering to perform classification of universities based on their income. This classification will allow us to quantitate classification of universities as teaching, research, entrepreneur, etc. which is important tool for government, corporations and general public alike in setting expectation and selecting universities to achieve different goals.

  4. Integrating Photovoltaic Systems into Low-Income Housing Developments: A Case Study on the Creation of a New Residential Financing Model and Low-Income Resident Job Training Program, September 2011 (Brochure)

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Dean, J.; Smith-Dreier, C.; Mekonnen, G.

    2011-09-01

    This case study covers the process of successfully integrating photovoltaic (PV) systems into a low-income housing development in northeast Denver, Colorado, focusing specifically on a new financing model and job training. The Northeast Denver Housing Center (NDHC), working in cooperation with Del Norte Neighborhood Development Corporation, Groundwork Denver, and the National Renewable Energy Laboratory (NREL), was able to finance the PV system installations by blending private equity funding with utility rebates, federal tax credits, and public sector funding. A grant provided by the Governor's Energy Office allowed for the creation of the new financing model. In addition, the program incorporatedmore » an innovative low-income job training program and an energy conservation incentive program.« less

  5. Were Increased Closed Seclusions the Result of a Reinforcer-Abolishing Effect?

    PubMed Central

    Poling, Alan

    2013-01-01

    In recent years, the motivating operation (MO) concept and the terms associated with it, including “reinforcer-abolishing effect” (Laraway, Snycerski, Michael, & Poling, 2003), have been widely used in the behavior-analytic literature (Laraway, Snycerski, Olson, Becker, & Poling, in press) and elsewhere (Lotfizadeh, Edwards, & Poling, 2013). MOs are changes in the environment that alter the reinforcing effectiveness of designated classes of stimuli, such as food or water. PMID:27999634

  6. A Descriptive Study of the Tuition Reimbursement Policies of Ten Major Corporations in Cuyahoga County, Ohio.

    ERIC Educational Resources Information Center

    Lidstrom, Kermit

    This study was conducted to learn about the impact and extent of Corporate Tuition Reimbursement (CTR) in Cuyahoga County, Ohio. Tuition is a factor in Ohio because tuition is charged in the community colleges. Literature on the trends in income sources in higher education and the shift to older part-time students are reviewed. Ten CTR policies of…

  7. Outsourcing of Corporate Information Services: Implications for Redesigning Corporate Library Services.

    ERIC Educational Resources Information Center

    Agada, John

    1996-01-01

    Examines the trend in outsourcing information services and suggests it threatens the survival of corporate libraries. Topics include changes in the competitive corporate environment; characteristics of outsourceable services; managing change; redesigning the corporate librarian's role; and implications for redesigning corporate information…

  8. [Practice in private professional corporations].

    PubMed

    Leguillon-Geffard, G; Mignard, J P

    2005-11-01

    Since 1992, doctors may exert through a private professional corporation. The Decree no 94-680 of 3rd of August 1994 details the new regulation. For physicians used to the liberal scene, one of the greatest innovation is the payment mode. It is basically divided in two parts: the work remuneration as wages or management allowance, and capital remuneration as dividends. This last possibility offering important savings on social contribution, social contribution being calculated only on the work remuneration part. Taxation being in this case a taxation of the company and of the physician on his incomes and dividends. It is a precious instrument to take part in a regrouping and to integrate new associates. Nevertheless it still is an individual's choice and before getting engaged, consequences of the choices selected have to be appreciated with a qualified professional.

  9. 12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Corporate Credit Union Service Organizations (Corporate CUSOs). 704.11 Section 704.11 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS CORPORATE CREDIT UNIONS § 704.11 Corporate Credit Union Service Organizations...

  10. 12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Corporate Credit Union Service Organizations (Corporate CUSOs). 704.11 Section 704.11 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS CORPORATE CREDIT UNIONS § 704.11 Corporate Credit Union Service Organizations...

  11. 12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Corporate Credit Union Service Organizations (Corporate CUSOs). 704.11 Section 704.11 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS CORPORATE CREDIT UNIONS § 704.11 Corporate Credit Union Service Organizations...

  12. Testosterone abolishes implicit subordination in social anxiety.

    PubMed

    Terburg, David; Syal, Supriya; Rosenberger, Lisa A; Heany, Sarah J; Stein, Dan J; Honk, Jack van

    2016-10-01

    Neuro-evolutionary theories describe social anxiety as habitual subordinate tendencies acquired through a recursive cycle of social defeat and submissive reactions. If so, the steroid hormone testosterone might be of therapeutic value, as testosterone is a main force behind implicit dominance drive in many species including humans. We combined these two theories to investigate whether the tendency to submit to the dominance of others is an implicit mechanism in social anxiety (Study-1), and whether this can be relieved through testosterone administration (Study-2). Using interactive eye-tracking we demonstrate that socially anxious humans more rapidly avert gaze from subliminal angry eye contact (Study-1). We replicate this effect of implicit subordination in social anxiety in an independent sample, which is subsequently completely abolished after a single placebo-controlled sublingual testosterone administration (Study-2). These findings provide crucial evidence for hormonal and behavioral treatment strategies that specifically target mechanisms of dominance and subordination in social anxiety. Copyright © 2016 Elsevier Ltd. All rights reserved.

  13. Placental Growth Factor Administration Abolishes Placental Ischemia-Induced Hypertension.

    PubMed

    Spradley, Frank T; Tan, Adelene Y; Joo, Woo S; Daniels, Garrett; Kussie, Paul; Karumanchi, S Ananth; Granger, Joey P

    2016-04-01

    Preeclampsia is a pregnancy-specific disorder of new-onset hypertension. Unfortunately, the most effective treatment is early delivery of the fetus and placenta. Placental ischemia appears central to the pathogenesis of preeclampsia because placental ischemia/hypoxia induced in animals by reduced uterine perfusion pressure (RUPP) or in humans stimulates release of hypertensive placental factors into the maternal circulation. The anti-angiogenic factor soluble fms-like tyrosine kinase-1 (sFlt-1), which antagonizes and reduces bioavailable vascular endothelial growth factor and placental growth factor (PlGF), is elevated in RUPP rats and preeclampsia. Although PlGF and vascular endothelial growth factor are both natural ligands for sFlt-1, vascular endothelial growth factor also has high affinity to VEGFR2 (Flk-1) causing side effects like edema. PlGF is specific for sFlt-1. We tested the hypothesis that PlGF treatment reduces placental ischemia-induced hypertension by antagonizing sFlt-1 without adverse consequences to the mother or fetus. On gestational day 14, rats were randomized to 4 groups: normal pregnant or RUPP±infusion of recombinant human PlGF (180 μg/kg per day; AG31, a purified, recombinant human form of PlGF) for 5 days via intraperitoneal osmotic minipumps. On day 19, mean arterial blood pressure and plasma sFlt-1 were higher and glomerular filtration rate lower in RUPP than normal pregnant rats. Infusion of recombinant human PlGF abolished these changes seen with RUPP along with reducing oxidative stress. These data indicate that the increased sFlt-1 and reduced PlGF resulting from placental ischemia contribute to maternal hypertension. Our novel finding that recombinant human PlGF abolishes placental ischemia-induced hypertension, without major adverse consequences, suggests a strong therapeutic potential for this growth factor in preeclampsia. © 2016 American Heart Association, Inc.

  14. PLACENTAL GROWTH FACTOR ADMINISTRATION ABOLISHES PLACENTAL ISCHEMIA-INDUCED HYPERTENSION

    PubMed Central

    Spradley, Frank T.; Tan, Adelene Y.; Joo, Woo S.; Daniels, Garrett; Kussie, Paul; Karumanchi, S. Ananth; Granger, Joey P.

    2016-01-01

    Preeclampsia is a pregnancy-specific disorder of new-onset hypertension. Unfortunately, the most effective treatment is early delivery of the fetus and placenta. Placental ischemia appears central to the pathogenesis of preeclampsia as placental ischemia/hypoxia induced in animals by reduced uterine perfusion pressure (RUPP) or in humans stimulates release of hypertensive placental factors into the maternal circulation. The anti-angiogenic factor soluble fms-like tyrosine kinase-1 (sFlt-1), which antagonizes and reduces bioavailable vascular endothelial growth factor (VEGF) and placental growth factor (PlGF), is elevated in RUPP rats and preeclampsia. Although PlGF and VEGF are both natural ligands for sFlt-1, VEGF also has high affinity to VEGFR2 (Flk-1) causing side effects like edema. PlGF is specific for sFlt-1. We tested the hypothesis that PlGF treatment reduces placental ischemia-induced hypertension by antagonizing sFlt-1 without adverse consequences to the mother or fetus. On gestational day 14, rats were randomized to four groups: normal pregnant (NP) or RUPP ± infusion of rhPlGF (180 μg/kg/day; AG31, a purified, recombinant human form of PlGF) for 5 days via intraperitoneal osmotic minipumps. On day 19, mean arterial blood pressure and plasma sFlt-1 were higher and glomerular filtration rate lower in RUPP than NP rats. Infusion of rhPlGF abolished these changes seen with RUPP along with reducing oxidative stress. These data indicate that the increased sFlt-1 and reduced PlGF resulting from placental ischemia contribute to maternal hypertension. Our novel finding that rhPlGF abolishes placental ischemia-induced hypertension, without major adverse consequences, suggests a strong therapeutic potential for this growth factor in preeclampsia. PMID:26831193

  15. 26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

  16. 26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

  17. 26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

  18. 77 FR 63205 - Prevailing Rate Systems; Abolishment of Montgomery, Pennsylvania, as a Nonappropriated Fund...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-16

    ... Montgomery, Pennsylvania, as a Nonappropriated Fund Federal Wage System Wage Area AGENCY: U.S. Office of... final rule to abolish the Montgomery, Pennsylvania, nonappropriated fund (NAF) Federal Wage System (FWS) wage area and redefine Chester, Montgomery, and Philadelphia Counties, PA, to the Burlington, NJ, NAF...

  19. 77 FR 40398 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Order Approving Proposed Rule...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-09

    ... prices of financial products that have maturity dates in the future as part of the volatility model in... Volatility Model in Its Clearing Fund Formula July 2, 2012. I. Introduction On May 15, 2012, the Fixed Income... simulation model currently used to calculate the VaR Charge in GSD's Clearing Fund formula is driven by...

  20. How mothers in poverty explain their use of corporal punishment: A qualitative study in Kampala, Uganda.

    PubMed

    Boydell, Nicola; Nalukenge, Winifred; Siu, Godfrey; Seeley, Janet; Wight, Daniel

    2017-11-01

    Corporal punishment in the early years is associated with anti-social behaviour and violence, but little is known about its social and cultural context in low income countries. This paper analyses how 12 deprived women in Kampala, Uganda, perceived corporal punishment, drawing on repeated semi-structured interviews. All thought it was sometimes necessary, for three main reasons. First, it was an important strategy to ensure good behaviour and maintain their and their child's, respectability, crucial to self-respect given severe poverty. Second, it was a means of establishing household routines and managing scarce resources. Third, it was a way to protect children from health risks. However, all mothers thought corporal punishment could be excessive, and most said it can be counter-productive, making children 'stubborn'. There appeared to be considerable variation in their degree of harsh parenting and emotional support. These findings could inform culturally appropriate interventions to reduce violence against children.

  1. How mothers in poverty explain their use of corporal punishment: A qualitative study in Kampala, Uganda

    PubMed Central

    Boydell, Nicola; Nalukenge, Winifred; Siu, Godfrey; Seeley, Janet; Wight, Daniel

    2017-01-01

    Corporal punishment in the early years is associated with anti-social behaviour and violence, but little is known about its social and cultural context in low income countries. This paper analyses how 12 deprived women in Kampala, Uganda, perceived corporal punishment, drawing on repeated semi-structured interviews. All thought it was sometimes necessary, for three main reasons. First, it was an important strategy to ensure good behaviour and maintain their and their child’s, respectability, crucial to self-respect given severe poverty. Second, it was a means of establishing household routines and managing scarce resources. Third, it was a way to protect children from health risks. However, all mothers thought corporal punishment could be excessive, and most said it can be counter-productive, making children ‘stubborn’. There appeared to be considerable variation in their degree of harsh parenting and emotional support. These findings could inform culturally appropriate interventions to reduce violence against children. PMID:29213191

  2. Income, income inequality and youth smoking in low- and middle-income countries.

    PubMed

    Li, David X; Guindon, G Emmanuel

    2013-04-01

    To examine the relationships between income, income inequality and current smoking among youth in low- and middle-income countries. Pooled cross-sectional data from the Global Youth Tobacco Surveys, conducted in low- and middle-income countries, were used to conduct multi-level logistic analyses that accounted for the nesting of students in schools and of schools in countries. A total of 169 283 students aged 13-15 from 63 low- and middle-income countries. Current smoking was defined as having smoked at least one cigarette in the past 30 days. Gross domestic product (GDP) per capita was our measure of absolute income. Contemporaneous and lagged (10-year) Gini coefficients, as well as the income share ratio of the top decile of incomes to the bottom decile, were our measures of income inequality. Our analyses reveal a significant positive association between levels of income and youth smoking. We find that a 10% increase in GDP per capita increases the odds of being a current smoker by at least 2.5%, and potentially considerably more. Our analyses also suggest a relationship between the distribution of incomes and youth smoking: youth from countries with more unequal distributions of income tend to have higher odds of currently smoking. There is a positive association between gross domestic product and the odds of a young person in a low- and middle-income country being a current smoker. Given the causal links between smoking and a wide range of youth morbidities, the association between smoking and income inequality may underlie a substantial portion of the health disparities observed that are currently experiencing rapid economic growth. © 2012 The Authors, Addiction © 2012 Society for the Study of Addiction.

  3. Using research to change public policy: reflections on 20 years of effort to eliminate corporal punishment in schools.

    PubMed

    Hyman, I A

    1996-10-01

    In the past 20 years, over half of the states have abolished corporal punishment in schools. Without the use of ethically questionable, experimental studies in which students were randomly assigned to paddlings, advocacy researchers were able to integrate the literature and experimental research on reward, punishment, and motivation, and conduct enough studies to provide sufficient data for policy changes. Further, every popular school discipline training program promotes well-proven positive and preventive techniques and punishments that do not inflict physical pain. Research on alternatives, naturalistic evidence from schools that eliminated corporal punishment, and survey research prove that schools do not need to use corporal punishment. The movement to eliminate parental spanking is at a stage similar to the beginning of the school corporal punishment debate in 1976. Even though some studies may show that moderate parental spanking may do no short-term harm, there is little scientific evidence that it is necessary. There are no data to indicate that schools which eliminated corporal punishment became any worse. The same demographic factors and political polarizations that have kept about half of American school children from the protections against paddling afforded students in almost all other Western democracies also impede the movement to eliminate parental spanking. Since we know that corporal punishment too often leads to excesses, and since we have a multitude of effective positive approaches, what is the worst thing that would happen if all Americans stopped hitting children in any setting? The same children who are hit for misbehavior would continue that misbehavior and other ineffective punishments would be used. Most parents and teachers would discover what behavioral scientists already know. A combination of reward, positive motivational techniques and appropriate, nonphysical punishments would prevent most misbehavior. Other factors being equal, in

  4. Creating corporate advantage.

    PubMed

    Collis, D J; Montgomery, C A

    1998-01-01

    What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.

  5. 26 CFR 1.922-1 - Requirements that a corporation must satisfy to be a FSC or a small FSC.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the Caribbean Basin Economic Recovery Act (Code section 274(h)((6)(C)), or (B) a bilateral income tax... counted as a shareholder. (g) Class of stock. Q-7. What is preferred stock for purposes of determining... liquidation. Q-8. Can a corporation have outstanding more than one class of common stock? A-8. Yes. However...

  6. Light-duty vehicle fuel economy improvements, 1979--1998: A consumer purchase model of corporate average fuel economy, fuel price, and income effects

    NASA Astrophysics Data System (ADS)

    Chien, David Michael

    2000-10-01

    The Energy Policy and Conservation Act of 1975, which created fuel economy standards for automobiles and light trucks, was passed by Congress in response to the rapid rise in world oil prices as a result of the 1973 oil crisis. The standards were first implemented in 1978 for automobiles and 1979 for light trucks, and began with initial standards of 18 MPG for automobiles and 17.2 MPG for light trucks. The current fuel economy standards for 1998 have been held constant at 27.5 MPG for automobiles and 20.5 MPG for light trucks since 1990--1991. While actual new automobile fuel economy has almost doubled from 14 MPG in 1974 to 27.2 MPG in 1994, it is reasonable to ask if the CAFE standards are still needed. Each year Congress attempts to pass another increase in the Corporate Average Fuel Economy (CAFE) standard and fails. Many have called for the abolition of CAFE standards citing the ineffectiveness of the standards in the past. In order to determine whether CAFE standards should be increased, held constant, or repealed, an evaluation of the effectiveness of the CAFE standards to date must be established. Because fuel prices were rising concurrently with the CAFE standards, many authors have attributed the rapid rise in new car fuel economy solely to fuel prices. The purpose of this dissertation is to re-examine the determinants of new car fuel economy via three effects: CAFE regulations, fuel price, and income effects. By measuring the marginal effects of the three fuel economy determinants upon consumers and manufacturers choices, for fuel economy, an estimate was made of the influence of each upon new fuel economy. The conclusions of this dissertation present some clear signals to policymakers: CAFE standards have been very effective in increasing fuel economy from 1979 to 1998. Furthermore, they have been the main cause of fuel economy improvement, with income being a much smaller component. Furthermore, this dissertation has suggested that fuel prices have

  7. Corporate funding and conflicts of interest: a primer for psychologists.

    PubMed

    Pachter, Wendy S; Fox, Ronald E; Zimbardo, Philip; Antonuccio, David O

    2007-12-01

    A presidential task force on external funding was established by the American Psychological Association (APA) in 2003 to review APA policies, procedures, and practices regarding the acceptance of funding and support from private corporations for educational and training programs; continuing education offerings; research projects; publications; advertising; scientific and professional meetings and conferences; and consulting, practice, and advocacy relationships. This article, based on the Executive Summary of the APA Task Force on External Funding Final Report, presents the findings and unanimous recommendations of the task force in the areas of association income, annual convention, research and journals, continuing education, education, practice, and conflicts of interest and ethics. The task force concluded that it is important for both APA and individual psychologists to become familiar with the challenges that corporate funding can pose to their integrity. The nature and extent of those challenges led the task force to recommend that APA develop explicit policies, educational materials, and continuing education programs to preserve the independence of psychological science, practice, and education. (Copyright) 2007 APA.

  8. Income and Well-Being: Relative Income and Absolute Income Weaken Negative Emotion, but Only Relative Income Improves Positive Emotion.

    PubMed

    Yu, Zonghuo; Chen, Li

    2016-01-01

    Whether relative income or absolute income could affect subjective well-being has been a bone of contention for years. Life satisfaction and the relative frequency of positive and negative emotions are parts of subjective well-being. According to the prospect theory, hedonic adaptation helps to explain why positive emotion is often so hard to be maintained, and negative emotion wouldn't be easy to be eliminated. So we expect the relationship between income and positive emotion is different from that between income and negative emotion. Given that regional reference is the main comparison mechanism, effects of regional average income on regional average subjective well-being should be potentially zero if only relative income matters. Using multilevel analysis, we tested the hypotheses with a dataset of 30,144 individuals from 162 counties in China. The results suggested that household income at the individual level is associated with life satisfaction, happiness and negative emotions. On the contrary, at a county level, household income is only associated with negative emotion. In other words, happiness and life satisfaction was only associated with relative income, but negative emotion was associated with relative income and absolute income. Without social comparison, income doesn't improve happiness, but it could weaken negative emotion. Therefore, it is possible for economic growth to weaken negative emotion without improving happiness. These findings also contribute to the current debate about the "Esterling paradox."

  9. Abolishing coinsurance for oral antihyperglycemic agents: effects on social insurance budgets.

    PubMed

    Athanasakis, Kostas; Skroumpelos, Anastasis G; Tsiantou, Vassiliki; Milona, Katerina; Kyriopoulos, John

    2011-02-01

    To assess the effects of abolishing coinsurance for oral antihyperglycemic agents (OAAs) on the social insurance fund budget in Greece. A mathematical model estimating the effect of a decrease in patient coinsurance rate on demand for and adherence to OAAs and the subsequent clinical and economic outcomes. Price elasticity of demand for antidiabetic agents was used to estimate quantity demand change as a result of a coinsurance rate decrease and consequent increased adherence to OAAs. Given the inverse relationship between OAA adherence and glycated hemoglobin (A1C) level, the model calculated the mean decrease in A1C level and associated cost savings based on the cost difference between patients with controlled versus uncontrolled A1C levels. A decrease in patient coinsurance rate from 25% to 0% led to an incremental increase in OAA adherence of 30.5% and a mean decrease in A1C level of 0.6%. The A1C level decrease contributed to an 18.5% "shift" of uncontrolled patients to controlled A1C levels (<7%), which in economic terms translated into savings of 324 euro per patient over a 3-year period and an investment return rate of 122.8%. A series of 1-way and 2-way sensitivity analyses were conducted to verify the robustness and validity of the outcomes. The introduction of policies aimed at abolishing coinsurance for OAAs can result in improved patient outcomes and cost savings for the healthcare system.

  10. Gender Representation in Corporate Annual Reports and Perceptions of Corporate Climate.

    ERIC Educational Resources Information Center

    Kuiper, Shirley

    1988-01-01

    Examines gender bias in Fortune 500 corporations' annual reports (reflected by more photographs of men than of women) and its effects on readers' perceptions of corporate climate. Concludes that the overrepresentation of males in the reports bears little relationship to perceptions of the corporation. (MM)

  11. 26 CFR 1.936-6 - Intangible property income when an election out is made: Cost sharing and profit split options...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... answer 12. (iii) The principles contained in questions and answers 11, 12, 13, and 14 are illustrated by... treated as the owner, for purposes of obtaining a return thereon, of any marketing intangibles except... corporation. Q. 6: How is income attributable to marketing intangibles treated under the cost sharing method...

  12. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small business... media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  13. 12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... assets in which the corporate has a perfected security interest under state law. (3) If the limitations... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Corporate Credit Union Service Organizations (Corporate CUSOs). 704.11 Section 704.11 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS...

  14. 12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... assets in which the corporate has a perfected security interest under state law. (3) If the limitations... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Corporate Credit Union Service Organizations (Corporate CUSOs). 704.11 Section 704.11 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS...

  15. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  16. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  17. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

  18. 26 CFR 1.1502-94A - Coordination with section 382 and the regulations thereunder when a corporation becomes a member...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(d)(1). The testing period for L commences on May 1, Year 4. C's purchase of all the P stock causes... (CONTINUED) Regulations Applying Section 382 with Respect to Testing Dates (and Corporations Joining Or... allocation of income and loss). (2) Adjustment to value. The value of the new loss member is adjusted to the...

  19. The Canadian Corporate-Academic Complex

    ERIC Educational Resources Information Center

    Turk, James

    2010-01-01

    As universities more aggressively embrace corporate values, corporate management practices, corporate labor-relations policies, and corporate money, faculty associations face troubling challenges. The new reality is particularly hostile to academic freedom, and people see that hostility in the actions of corporate funders and university…

  20. 25 CFR 227.6 - Corporations and corporate information.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Corporations and corporate information. 227.6 Section 227.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases...

  1. 25 CFR 227.6 - Corporations and corporate information.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Corporations and corporate information. 227.6 Section 227.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases...

  2. 25 CFR 227.6 - Corporations and corporate information.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Corporations and corporate information. 227.6 Section 227.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases...

  3. 25 CFR 227.6 - Corporations and corporate information.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Corporations and corporate information. 227.6 Section 227.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases...

  4. 25 CFR 227.6 - Corporations and corporate information.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Corporations and corporate information. 227.6 Section 227.6 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR ENERGY AND MINERALS LEASING OF CERTAIN LANDS IN WIND RIVER INDIAN RESERVATION, WYOMING, FOR OIL AND GAS MINING How to Acquire Leases...

  5. Management of corporate socio-economic policy by the energy corporations

    DOE Office of Scientific and Technical Information (OSTI.GOV)

    Simpson, R.E. Jr.

    1982-01-01

    The purpose of this study was to investigate the role of the energy corporations in the mitigation of the socio-economic impacts of rapid development. The study employed an exploratory descriptive research design. The sample was limited to an in-depth study of the socio-economic managerial processes at the Standard Oil Company (Indiana) and the Standard Oil Company of California, two of the nation's largest and wealthiest energy corporations. Findings demonstrated that division managers believe that socio-economic expenses are a normal cost of doing business and can, in fact, lead to cost savings for the corporation. The study confirmed other research findingsmore » that corporate executive management has a further role to play in the design of administrative systems that govern the formulation, implementation, and evaluation of socio-economic policy. The study recommended the development of specific centralized corporate socio-economic policies for energy-impact development, decentralization of policy implementation, integration of trained socio-economic project managers into the formal authority hierarchy, inclusion of specific socio-economic criterion in the formal performance-evaluation system, incorporation of socio-economic expenses into the operating budget format, and the development of a formal corporate-level socio-economic policy-evaluation committee.« less

  6. Federal Income Tax Cuts and Low-Income Families.

    ERIC Educational Resources Information Center

    Sammartino, Frank J.

    This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

  7. 26 CFR 1.6081-5 - Extensions of time in the case of certain partnerships, corporations and U.S. citizens and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Extensions of time in the case of certain... Time for Filing Returns § 1.6081-5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents. (a) An extension of time for filing returns of income and for paying...

  8. Increased adult hippocampal neurogenesis is not necessary for wheel running to abolish conditioned place preference for cocaine in mice.

    PubMed

    Mustroph, M L; Merritt, J R; Holloway, A L; Pinardo, H; Miller, D S; Kilby, C N; Bucko, P; Wyer, A; Rhodes, J S

    2015-01-01

    Recent evidence suggests that wheel running can abolish conditioned place preference (CPP) for cocaine in mice. Running significantly increases the number of new neurons in the hippocampus, and new neurons have been hypothesised to enhance plasticity and behavioral flexibility. Therefore, we tested the hypothesis that increased neurogenesis was necessary for exercise to abolish cocaine CPP. Male nestin-thymidine kinase transgenic mice were conditioned with cocaine, and then housed with or without running wheels for 32 days. Half of the mice were fed chow containing valganciclovir to induce apoptosis in newly divided neurons, and the other half were fed standard chow. For the first 10 days, mice received daily injections of bromodeoxyuridine (BrdU) to label dividing cells. On the last 4 days, mice were tested for CPP, and then euthanized for measurement of adult hippocampal neurogenesis by counting the number of BrdU-positive neurons in the dentate gyrus. Levels of running were similar in mice fed valganciclovir-containing chow and normal chow. Valganciclovir significantly reduced the numbers of neurons (BrdU-positive/NeuN-positive) in the dentate gyrus of both sedentary mice and runner mice. Valganciclovir-fed runner mice showed similar levels of neurogenesis as sedentary, normal-fed controls. However, valganciclovir-fed runner mice showed the same abolishment of CPP as runner mice with intact neurogenesis. The results demonstrate that elevated adult hippocampal neurogenesis resulting from running is not necessary for running to abolish cocaine CPP in mice. © 2014 Federation of European Neuroscience Societies and John Wiley & Sons Ltd.

  9. The Effects of an Abolishing Operation Intervention Component on Play Skills, Challenging Behavior, and Stereotypy

    ERIC Educational Resources Information Center

    Lang, Russell; O'Reilly, Mark; Sigafoos, Jeff; Machalicek, Wendy; Rispoli, Mandy; Lancioni, Giulio E.; Aguilar, Jeannie; Fragale, Christina

    2010-01-01

    The purpose of this study was to reduce stereotypy and challenging behavior during play skills instruction by adding an abolishing operation component (AOC) to the intervention strategy. An alternating treatments design compared one condition in which participants were allowed to engage in stereotypy freely before beginning the play skills…

  10. Corporate Schooling Meets Corporate Media: Standards, Testing, and Technophilia

    ERIC Educational Resources Information Center

    Saltman, Kenneth J.

    2016-01-01

    Educational publishing corporations and media corporations in the United States have been converging, especially through the promotion of standardization, testing, and for-profit educational technologies. Media and technology companies--including News Corp, Apple, and Microsoft--have significantly expanded their presence in public schools to sell…

  11. 75 FR 20389 - Resinoid Engineering Corporation Hebron, OH; Resinoid Engineering Corporation Heath, OH; Amended...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-19

    ... Engineering Corporation Hebron, OH; Resinoid Engineering Corporation Heath, OH; Amended Certification... Engineering Corporation, Hebron, Ohio. The notice was published in the Federal Register March 5, 2010 (75 FR... Engineering Corporation, Hebron, Ohio (TA-W-71,175) and Heath, Ohio (TA-W-71,175A) who became totally or...

  12. Transnational Corporations and Corporate Citizenship: Analyzing New Roles of Organization Development Practitioners

    ERIC Educational Resources Information Center

    Stolz, Ingo Stephan

    2012-01-01

    Research shows that too few transnational corporations (TNCs) have the organizational capacity to manage corporate citizenship. Evidence exists that ever more TNCs adopt programs of corporate citizenship development in order to increase this capacity. However, both in academic and practical literature, there is a general lack of a strategic…

  13. 12 CFR 161.15 - Corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 1 2014-01-01 2014-01-01 false Corporation. 161.15 Section 161.15 Banks and... SAVINGS ASSOCIATIONS § 161.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  14. 12 CFR 561.15 - Corporation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  15. 12 CFR 561.15 - Corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  16. 12 CFR 161.15 - Corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 1 2013-01-01 2013-01-01 false Corporation. 161.15 Section 161.15 Banks and... SAVINGS ASSOCIATIONS § 161.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  17. 12 CFR 561.15 - Corporation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  18. 12 CFR 561.15 - Corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  19. 12 CFR 561.15 - Corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Corporation. 561.15 Section 561.15 Banks and... SAVINGS ASSOCIATIONS § 561.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  20. 12 CFR 161.15 - Corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 1 2012-01-01 2012-01-01 false Corporation. 161.15 Section 161.15 Banks and... SAVINGS ASSOCIATIONS § 161.15 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance Corporation. ...

  1. 12 CFR 583.8 - Corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 6 2013-01-01 2012-01-01 true Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  2. 12 CFR 583.8 - Corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 6 2012-01-01 2012-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  3. 12 CFR 583.8 - Corporation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  4. 12 CFR 583.8 - Corporation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 5 2011-01-01 2011-01-01 false Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  5. 12 CFR 583.8 - Corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 6 2014-01-01 2012-01-01 true Corporation. 583.8 Section 583.8 Banks and... SAVINGS AND LOAN HOLDING COMPANIES § 583.8 Corporation. The term Corporation means the Federal Deposit Insurance Corporation. ...

  6. Corporal punishment.

    PubMed

    Bauman, L J; Friedman, S B

    1998-04-01

    Pediatricians differ on the optimal ways to discipline children. The major controversy surrounds the use of corporal punishment. In an effort to resolve this controversy, the American Academy of Pediatrics (AAP) cosponsored a conference entitled "The Short and Long-Term Consequences of Corporal Punishment" in February 1996. This article reviews scientific literature on corporal punishment and summarizes the proceedings from the conference. The authors conclude that, although the research data are inadequate to resolve the controversy, there are areas of consensus. Practitioners should assess the spanking practices of the parent they see and counsel parents to avoid those that are, by AAP consensus, dangerous, ineffective, or abusive.

  7. Absolute Income, Relative Income, and Happiness

    ERIC Educational Resources Information Center

    Ball, Richard; Chernova, Kateryna

    2008-01-01

    This paper uses data from the World Values Survey to investigate how an individual's self-reported happiness is related to (i) the level of her income in absolute terms, and (ii) the level of her income relative to other people in her country. The main findings are that (i) both absolute and relative income are positively and significantly…

  8. The Budget and Economic Outlook: Fiscal Years 2006 to 2015

    DTIC Science & Technology

    2005-01-01

    Social Insurance Tax Base 85 4-5. CBO’s Projections of Social Insurance Tax Receipts, by Source 88 4-6. CBO’s Projections of Corporate Income Tax Receipts...taxed like partnerships. An S corporation is exempt from the corporate income tax , but its owners pay income taxes on all of the firm’s income...subject to a taxable maximum. The Corporate Income Tax Base Corporate profits are the tax base of the corporate in- come tax. Profits are measured

  9. Income inequality and adolescent fertility in low-income countries.

    PubMed

    Castro, Ruben; Fajnzylber, Eduardo

    2017-09-28

    : The well-known socioeconomic gradient in health does not imply that income inequality by itself has any effect on well-being. However, there is evidence of a positive association between income inequality and adolescent fertility across countries. Nevertheless, this key finding is not focused on low-income countries. This study applies a multilevel logistic regression of country-level adolescent fertility on country-level income inequality plus individual-level income and controls to the Demographic and Health Surveys data. A negative association between income inequality and adolescent fertility was found among low-income countries, controlling for income (OR = 0.981; 95%CI: 0.963-0.999). Different measures and different subsamples of countries show the same results. Therefore, the international association between income inequality and adolescent fertility seems more complex than previously thought.

  10. The vector of the tobacco epidemic: tobacco industry practices in low and middle-income countries.

    PubMed

    Lee, Sungkyu; Ling, Pamela M; Glantz, Stanton A

    2012-03-01

    To understand transnational tobacco companies' (TTCs) practices in low and middle-income countries which serve to block tobacco-control policies and promote tobacco use. Systematic review of published research on tobacco industry activities to promote tobacco use and oppose tobacco-control policies in low and middle-income countries. TTCs' strategies used in low and middle-income countries followed four main themes-economic activity; marketing/promotion; political activity; and deceptive/manipulative activity. Economic activity, including foreign investment and smuggling, was used to enter new markets. Political activities included lobbying, offering voluntary self-regulatory codes, and mounting corporate social responsibility campaigns. Deceptive activities included manipulation of science and use of third-party allies to oppose smoke-free policies, delay other tobacco-control policies, and maintain support of policymakers and the public for a pro-tobacco industry policy environment. TTCs used tactics for marketing, advertising, and promoting their brands that were tailored to specific market environments. These activities included direct and indirect tactis, targeting particular populations, and introducing new tobacco products designed to limit marketing restrictions and taxes, maintain the social acceptability of tobacco use, and counter tobacco-control efforts. TTCs have used similar strategies in high-income countries as these being described in low and middle-income countries. As required by FCTC Article 5.3, to counter tobacco industry pressures and to implement effective tobacco-control policies, governments and health professionals in low and middle-income countries should fully understand TTCs practices and counter them.

  11. 12 CFR 390.289 - Corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Corporation. 390.289 Section 390.289 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY REGULATIONS... Associations § 390.289 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance...

  12. 12 CFR 390.289 - Corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Corporation. 390.289 Section 390.289 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY REGULATIONS... Associations § 390.289 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance...

  13. 12 CFR 390.289 - Corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Corporation. 390.289 Section 390.289 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY REGULATIONS... Associations § 390.289 Corporation. The terms Corporation and FDIC mean the Federal Deposit Insurance...

  14. Corporate Involvement in C AI

    ERIC Educational Resources Information Center

    Baker, Justine C.

    1978-01-01

    Historic perspective of computer manufacturers and their contribution to CAI. Corporate CAI products and services are mentioned, as is a forecast for educational involvement by computer corporations. A chart of major computer corporations shows gross sales, net earnings, products and services offered, and other corporate information. (RAO)

  15. Relationship between Corporate Governance and Information Security Governance Effectiveness in United States Corporations

    ERIC Educational Resources Information Center

    Davis, Robert E.

    2017-01-01

    Cyber attackers targeting large corporations achieved a high perimeter penetration success rate during 2013, resulting in many corporations incurring financial losses. Corporate information technology leaders have a fiduciary responsibility to implement information security domain processes that effectually address the challenges for preventing…

  16. Five-Year Budget Projections: Fiscal Years 1981-1985. A Report to the Senate and House Committees on the Budget. Part II.

    DTIC Science & Technology

    1980-02-01

    income tax structure also do not respond proportionally to inflation. There is, however, no agreed-upon method of indexing the corporate income tax to...including changes in the investment tax credit, accelerated depreciation, reductions in the corporate income tax rate, and a decrease in corporate...1985. Oil Price Decontrol and the Corporate Income Tax Under normal circumstances, corporate income taxes might be expected to increase at about the

  17. Effect of GNI on Infant Mortality Rate in Low Income, Lower Middle Income, Upper Middle Income and High Income Countries.

    PubMed

    Jalal, Sabeena; Khan, Najib Ullah; Younis, Mustafa Z

    2016-01-01

    Global disparities in health form a complex issue adversely affecting much of the world's population. What has been found is that national income and other general socio-economic factors are strong determinants of population health (Houweling, 2005 & Schell, 2007). In countries where resources are less, people are much less healthy than people living in rich countries. In wealthier countries that have made immense progress in health indicators, the resulting change in age structure and morbidity and mortality patterns portends even greater financial demands on the health sector. This study noted the trends in several health indicators versus economic indicators and related it to low income, lower middle income, upper middle income and high income countries. We noted that there is improvement in all health indicators along with an increasing GNI per Capita and GDP. In low income regions though, the rate of improvement is slower as opposed to high income countries. However, there is progress, which is leading to an increase in aging population.

  18. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-10-29

    ... Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC; Notice of Application Take notice that on October 16, 2012, Energy Corporation of America and Eastern American Energy Corporation (collectively, ECA), and First ECA Midstream LLC (First ECA Midstream), 501 56th Street SE...

  19. Medial PFC Damage Abolishes the Self-reference Effect

    PubMed Central

    Philippi, Carissa L.; Duff, Melissa C.; Denburg, Natalie L.; Tranel, Daniel; Rudrauf, David

    2012-01-01

    Functional neuroimaging studies suggest that the medial PFC (mPFC) is a key component of a large-scale neural system supporting a variety of self-related processes. However, it remains unknown whether the mPFC is critical for such processes. In this study, we used a human lesion approach to examine this question. We administered a standard trait judgment paradigm [Kelley, W. M., Macrae, C. N., Wyland, C. L., Caglar, S., Inati, S., & Heatherton, T. F. Finding the self? An event-related fMRI study. Journal of Cognitive Neuroscience, 14, 785–794, 2002] to patients with focal brain damage to the mPFC. The self-reference effect (SRE), a memory advantage conferred by self-related processing, served as a measure of intact self-processing ability. We found that damage to the mPFC abolished the SRE. The results demonstrate that the mPFC is necessary for the SRE and suggest that this structure is important for self-referential processing and the neural representation of self. PMID:21942762

  20. Information and Corporate Cultures.

    ERIC Educational Resources Information Center

    Drake, Miriam A.

    1984-01-01

    This paper defines "corporate culture" (set of values and beliefs shared by people working in an organization which represents employees' collective judgments about future) and discusses importance of corporate culture, nature of corporate cultures in business and academia, and role of information in shaping present and future corporate…

  1. Convergence or divergence of male and female physicians' hours of work and income.

    PubMed

    Dedobbeleer, N; Contandriopoulos, A P; Desjardins, S

    1995-08-01

    This article verifies if the increase in the percentage of women in the medical profession led to the convergence of male and female physicians' hours of work as well as income. Active physicians in Quebec in 1978 were compared to the ones in 1988. Data were obtained from the computerized files of the Quebec Corporation of Physicians and the Régie d'assurance-maladie du Quebec. Despite the increasing representation of women in the medical profession, gender differences in hours worked and income remained. However, results also showed a tendency toward a convergence in total hours of work, more behavioral variation among women physicians and some behavioral change among men. The experience of the past should thus not be used as the basis for projections of future physician productivity or for medical manpower planning purposes without a careful analysis of trends in behavioral changes.

  2. 43 CFR 3902.25 - Corporations.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 43 Public Lands: Interior 2 2011-10-01 2011-10-01 false Corporations. 3902.25 Section 3902.25... § 3902.25 Corporations. Corporate officers or authorized attorneys-in-fact who represent applicants must... owning, holding, or controlling more than 10 percent of the stock of the corporation, and certifies that...

  3. 43 CFR 3902.25 - Corporations.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 43 Public Lands: Interior 2 2012-10-01 2012-10-01 false Corporations. 3902.25 Section 3902.25... § 3902.25 Corporations. Corporate officers or authorized attorneys-in-fact who represent applicants must... owning, holding, or controlling more than 10 percent of the stock of the corporation, and certifies that...

  4. 43 CFR 3902.25 - Corporations.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 43 Public Lands: Interior 2 2013-10-01 2013-10-01 false Corporations. 3902.25 Section 3902.25... § 3902.25 Corporations. Corporate officers or authorized attorneys-in-fact who represent applicants must... owning, holding, or controlling more than 10 percent of the stock of the corporation, and certifies that...

  5. 43 CFR 3902.25 - Corporations.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 43 Public Lands: Interior 2 2014-10-01 2014-10-01 false Corporations. 3902.25 Section 3902.25... § 3902.25 Corporations. Corporate officers or authorized attorneys-in-fact who represent applicants must... owning, holding, or controlling more than 10 percent of the stock of the corporation, and certifies that...

  6. 76 FR 70321 - Prevailing Rate Systems; Abolishment of Cumberland, ME, as a Nonappropriated Fund Federal Wage...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-14

    ... abolish the Cumberland, Maine, nonappropriated fund (NAF) Federal Wage System (FWS) wage area and redefine... closure of the Naval Air Station Brunswick left the Cumberland wage area without an activity having the... Cumberland, Maine, nonappropriated fund (NAF) Federal Wage System (FWS) wage area and redefine Cumberland...

  7. 26 CFR 1.6074-1 - Time and place for filing declarations of estimated income tax by corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... shall be filed on or before the 15th day of the 9th month of such year by every corporation whose then... month of the taxable year after the last day of the 5th month and before the 1st day of the 9th month of the taxable year the 15th day of the 9th month of the taxable year after the last day of the 8th month...

  8. Choosing the Discount Rate for Defense Decisionmaking.

    DTIC Science & Technology

    1976-07-01

    a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch calcu].ates...occurs between the corporate and noncorporate sector. Many economists assume 100 percent shifting of the corporate income tax , so if the corporate ...capital is a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch

  9. Corporate Management and Education.

    ERIC Educational Resources Information Center

    Saxe, Richard W.

    Corporate management is a reorganization of local government promulgated in Great Britain by the Bains Report and reinforced by the 1974 reorganization act. It emphasizes that the departmental orientation of much of local government must give way to a broader, unifying, corporate perspective. The example of how corporate management has not worked…

  10. 12 CFR 390.310 - Service corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Service corporation. 390.310 Section 390.310 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... Savings Associations § 390.310 Service corporation. The term service corporation means any corporation...

  11. 12 CFR 390.310 - Service corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 5 2013-01-01 2013-01-01 false Service corporation. 390.310 Section 390.310 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... Savings Associations § 390.310 Service corporation. The term service corporation means any corporation...

  12. 12 CFR 390.310 - Service corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 5 2014-01-01 2014-01-01 false Service corporation. 390.310 Section 390.310 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION REGULATIONS AND STATEMENTS OF GENERAL POLICY... Savings Associations § 390.310 Service corporation. The term service corporation means any corporation...

  13. A call to action on women's health: putting corporate CSR standards for workplace health on the global health agenda.

    PubMed

    Wofford, David; MacDonald, Shawn; Rodehau, Carolyn

    2016-11-04

    Business operates within a Corporate Social Responsibility (CSR) system that the global health community should harness to advance women's health and related sustainable development goals for workers and communities in low- and middle-income countries. Corporations and their vast networks of supplier companies, particularly in manufacturing and agribusiness, employ millions of workers, increasingly comprised of young women, who lack access to health information, products and services. However, occupational safety and health practices focus primarily on safety issues and fail to address the health needs, including reproductive health, of women workers. CSR policy has focused on shaping corporate policies and practices related to the environment, labor, and human rights, but has also ignored the health needs of women workers. The authors present a new way for global health to understand CSR - as a set of regulatory processes governed by civil society, international institutions, business, and government that set, monitor, and enforce emerging standards related to the role of business in society. They call this the CSR system. They argue that the global health community needs to think differently about the role of corporations in public health, which has been as "partners," and that the global health practitioners should play the same advocacy role in the CSR system for corporate health policies as it does for government and international health policies.

  14. 39 CFR 221.4 - Corporate officers.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal... Corporate officers. The Board of Governors determines the number of corporate officers and appoints the... postmaster general appoints the remaining corporate officers. The corporate officers of the Postal Service...

  15. 27 CFR 41.193 - Corporate documents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Corporate documents. 41..., AND PROCESSED TOBACCO Tobacco Products Importers § 41.193 Corporate documents. Every corporation... permit, required by § 41.191, a true copy of the corporate charter or a certificate of corporate...

  16. 27 CFR 41.193 - Corporate documents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Corporate documents. 41..., AND PROCESSED TOBACCO Tobacco Products Importers § 41.193 Corporate documents. Every corporation that... for the permit required by § 41.191 a true copy of the corporate charter or a certificate of corporate...

  17. 27 CFR 40.494 - Corporate documents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Corporate documents. 40.494... Tobacco § 40.494 Corporate documents. Every corporation that files an application for a permit as a... copy of the corporate charter or a certificate of corporate existence or incorporation executed by the...

  18. 27 CFR 41.193 - Corporate documents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Corporate documents. 41.193... PROCESSED TOBACCO Tobacco Products Importers § 41.193 Corporate documents. Every corporation, before..., required by § 41.191, a true copy of the corporate charter or a certificate of corporate existence or...

  19. 27 CFR 41.234 - Corporate documents.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Corporate documents. 41.234... Tobacco § 41.234 Corporate documents. Every corporation that files an application for a permit as an... copy of the corporate charter or a certificate of corporate existence or incorporation executed by the...

  20. 27 CFR 41.234 - Corporate documents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Corporate documents. 41... Processed Tobacco § 41.234 Corporate documents. Every corporation that files an application for a permit as....231 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  1. 27 CFR 41.234 - Corporate documents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Corporate documents. 41... Processed Tobacco § 41.234 Corporate documents. Every corporation that files an application for a permit as....231 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  2. 12 CFR 5.42 - Corporate title.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.42 Corporate title. (a) Authority. 12 U... change its corporate title. (c) Standards. A national bank may change its corporate title provided that... the appropriate district office if it changes its corporate title. The notice must contain the old and...

  3. 12 CFR 5.42 - Corporate title.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.42 Corporate title. (a) Authority. 12 U... change its corporate title. (c) Standards. A national bank may change its corporate title provided that... the appropriate district office if it changes its corporate title. The notice must contain the old and...

  4. 12 CFR 5.42 - Corporate title.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.42 Corporate title. (a) Authority. 12 U... change its corporate title. (c) Standards. A national bank may change its corporate title provided that... the appropriate district office if it changes its corporate title. The notice must contain the old and...

  5. 12 CFR 5.42 - Corporate title.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... CORPORATE ACTIVITIES Other Changes in Activities and Operations § 5.42 Corporate title. (a) Authority. 12 U... change its corporate title. (c) Standards. A national bank may change its corporate title provided that... the appropriate district office if it changes its corporate title. The notice must contain the old and...

  6. High frequency stimulation abolishes thalamic network oscillations: an electrophysiological and computational analysis

    NASA Astrophysics Data System (ADS)

    Lee, Kendall H.; Hitti, Frederick L.; Chang, Su-Youne; Lee, Dongchul C.; Roberts, David W.; McIntyre, Cameron C.; Leiter, James C.

    2011-08-01

    Deep brain stimulation (DBS) of the thalamus has been demonstrated to be effective for the treatment of epilepsy. To investigate the mechanism of action of thalamic DBS, we examined the effects of high frequency stimulation (HFS) on spindle oscillations in thalamic brain slices from ferrets. We recorded intracellular and extracellular electrophysiological activity in the nucleus reticularis thalami (nRt) and in thalamocortical relay (TC) neurons in the lateral geniculate nucleus, stimulated the slice using a concentric bipolar electrode, and recorded the level of glutamate within the slice. HFS (100 Hz) of TC neurons generated excitatory post-synaptic potentials, increased the number of action potentials in both TC and nRt neurons, reduced the input resistance, increased the extracellular glutamate concentration, and abolished spindle wave oscillations. HFS of the nRt also suppressed spindle oscillations. In both locations, HFS was associated with significant and persistent elevation in extracellular glutamate levels and suppressed spindle oscillations for many seconds after the cessation of stimulation. We simulated HFS within a computational model of the thalamic network, and HFS also disrupted spindle wave activity, but the suppression of spindle activity was short-lived. Simulated HFS disrupted spindle activity for prolonged periods of time only after glutamate release and glutamate-mediated activation of a hyperpolarization-activated current (Ih) was incorporated into the model. Our results suggest that the mechanism of action of thalamic DBS as used in epilepsy may involve the prolonged release of glutamate, which in turn modulates specific ion channels such as Ih, decreases neuronal input resistance, and abolishes thalamic network oscillatory activity.

  7. 27 CFR 40.494 - Corporate documents.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Corporate documents. 40... Processed Tobacco § 40.494 Corporate documents. Every corporation that files an application for a permit as... § 40.492 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  8. 27 CFR 40.494 - Corporate documents.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Corporate documents. 40... Processed Tobacco § 40.494 Corporate documents. Every corporation that files an application for a permit as... § 40.492 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  9. 27 CFR 40.494 - Corporate documents.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Corporate documents. 40... Processed Tobacco § 40.494 Corporate documents. Every corporation that files an application for a permit as... § 40.492 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  10. 27 CFR 40.494 - Corporate documents.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Corporate documents. 40... Processed Tobacco § 40.494 Corporate documents. Every corporation that files an application for a permit as... § 40.492 a true copy of the corporate charter or a certificate of corporate existence or incorporation...

  11. Enhancing the Future Strategic Corporal

    DTIC Science & Technology

    2006-01-01

    with greater firepower than ever before, the Strategic Corporal will be charged with greater responsibility than ever before, while the potential for...translation of “Strategic Corporal ”, and the article responsible for popularizing the term, see General Charles C. Krulak, “The Strategic Corporal ...Quantico, Virginia 22134-5068 FUTURE WAR PAPER ENHANCING THE FUTURE STRATEGIC CORPORAL SUBMITTED IN PARTIAL FULFILLMENT OF THE

  12. 20 CFR 404.1006 - Corporation officer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

  13. 20 CFR 404.1006 - Corporation officer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

  14. 20 CFR 404.1006 - Corporation officer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

  15. 20 CFR 404.1006 - Corporation officer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

  16. 20 CFR 404.1006 - Corporation officer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Corporation officer. 404.1006 Section 404... Corporation officer. If you are an officer of a corporation, you are an employee of the corporation if you are... director of a corporation, we consider you to be self-employed when you work as a director. ...

  17. What is the private sector? Understanding private provision in the health systems of low-income and middle-income countries.

    PubMed

    Mackintosh, Maureen; Channon, Amos; Karan, Anup; Selvaraj, Sakthivel; Cavagnero, Eleonora; Zhao, Hongwen

    2016-08-06

    Private health care in low-income and middle-income countries is very extensive and very heterogeneous, ranging from itinerant medicine sellers, through millions of independent practitioners-both unlicensed and licensed-to corporate hospital chains and large private insurers. Policies for universal health coverage (UHC) must address this complex private sector. However, no agreed measures exist to assess the scale and scope of the private health sector in these countries, and policy makers tasked with managing and regulating mixed health systems struggle to identify the key features of their private sectors. In this report, we propose a set of metrics, drawn from existing data that can form a starting point for policy makers to identify the structure and dynamics of private provision in their particular mixed health systems; that is, to identify the consequences of specific structures, the drivers of change, and levers available to improve efficiency and outcomes. The central message is that private sectors cannot be understood except within their context of mixed health systems since private and public sectors interact. We develop an illustrative and partial country typology, using the metrics and other country information, to illustrate how the scale and operation of the public sector can shape the private sector's structure and behaviour, and vice versa. Copyright © 2016 Elsevier Ltd. All rights reserved.

  18. The trials of Hanna Porn: the campaign to abolish midwifery in Massachusetts.

    PubMed Central

    Declercq, E R

    1994-01-01

    The case of Hanna Porn affords an opportunity to examine how the laws that led to the abolition of midwifery in Massachusetts evolved and were applied to the midwife whose case set the state legal precedent. Mrs Porn served primarily a Finnish-Swedish clientele of wives of laborers. The outcomes of the births she attended appear to have been positive, and she maintained a neonatal mortality rate of less than half that of local physicians. She also repeatedly defied court orders to stop practicing. Her case exemplifies the efforts that occurred nationally to abolish midwifery in the United States. PMID:8203670

  19. The trials of Hanna Porn: the campaign to abolish midwifery in Massachusetts.

    PubMed

    Declercq, E R

    1994-06-01

    The case of Hanna Porn affords an opportunity to examine how the laws that led to the abolition of midwifery in Massachusetts evolved and were applied to the midwife whose case set the state legal precedent. Mrs Porn served primarily a Finnish-Swedish clientele of wives of laborers. The outcomes of the births she attended appear to have been positive, and she maintained a neonatal mortality rate of less than half that of local physicians. She also repeatedly defied court orders to stop practicing. Her case exemplifies the efforts that occurred nationally to abolish midwifery in the United States.

  20. Effectiveness of Botulinum Toxin Administered to Abolish Acquired Nystagmus

    NASA Technical Reports Server (NTRS)

    Leigh, R. John; Tomsak, Robert L.; Grant, Michael P.; Remler, Bernd F.; Yaniglos, Stacy S.; Lystad, Lisa; Dell'Osso, Louis F.

    1992-01-01

    We injected botulinum toxin into the horizontal rectus muscles of the right eyes of two patients who had acquired pendular nystagmus with horizontal, vertical, and torsional components. This treatment successfully abolished the horizontal component of the nystagmus in the injected eye in both patients for approximately 2 months. Both patients showed a small but measurable improvement of vision in the injected eye that may have been limited by coexistent disease of the visual pathways. The vertical and torsional components of the nystagmus persisted in both patients. In one patient, the horizontal component of nystagmus in the noninjected eye increased; we ascribe this finding to plastic-adaptive changes in response to paresis caused by the botulinum toxin. Such plastic-adaptive changes and direct side effects of the injections - such as diplopia and ptosis - may limit the effectiveness of botulinum toxin in the treatment of acquired nystagmus. Neither patient elected to repeat the botulinum treatment.

  1. Reinventing Corporate Communications.

    ERIC Educational Resources Information Center

    Toth, Elizabeth L.; Trujillo, Nick

    1987-01-01

    Urges a "re-inventing" of corporate communications in today's organizations, and provides information about how corporations can change in new and positive ways during the current "information age." Discusses specific public relations and organizational communication concepts essential for a comprehensive understanding of…

  2. Understanding Corporate Culture.

    ERIC Educational Resources Information Center

    Cluff, Gary A.

    1988-01-01

    Considers concept of corporate culture and discusses several values which can be considered when assessing corporate culture, and the "compatibility scales" used to measure them. Included are discussions of employee attitudes, work atmosphere, internal communications, management style, employment opportunity, stability, business ethics, corporate…

  3. The vector of the tobacco epidemic: tobacco industry practices in low and middle-income countries

    PubMed Central

    Lee, Sungkyu; Ling, Pamela M.; Glantz, Stanton A.

    2012-01-01

    Purpose To understand transnational tobacco companiesr’ (TTCs) practices in low and middle-income countries which serve to block tobacco-control policies and promote tobacco use. Methods Systematic review of published research on tobacco industry activities to promote tobacco use and oppose tobacco-control policies in low and middle-income countries. Results TTCs’ strategies used in low and middle-income countries followed four main themes—economic activity; marketing/promotion; political activity; and deceptive/manipulative activity. Economic activity, including foreign investment and smuggling, was used to enter new markets. Political activities included lobbying, offering voluntary self-regulatory codes, and mounting corporate social responsibility campaigns. Deceptive activities included manipulation of science and use of third-party allies to oppose smoke-free policies, delay other tobacco-control policies, and maintain support of policymakers and the public for a pro-tobacco industry policy environment. TTCs used tactics for marketing, advertising, and promoting their brands that were tailored to specific market environments. These activities included direct and indirect tactis, targeting particular populations, and introducing new tobacco products designed to limit marketing restrictions and taxes, maintain the social acceptability of tobacco use, and counter tobacco-control efforts. Conclusions TTCs have used similar strategies in high-income countries as these being described in low and middle-income countries. As required by FCTC Article 5.3, to counter tobacco industry pressures and to implement effective tobacco-control policies, governments and health professionals in low and middle-income countries should fully understand TTCs practices and counter them. PMID:22370696

  4. The Sequoyah corporation fuels release and the Church Rock spill: unpublicized nuclear releases in American Indian communities.

    PubMed

    Brugge, Doug; deLemos, Jamie L; Bui, Cat

    2007-09-01

    The Three Mile Island nuclear release exemplifies why there is public and policy interest in the high-technology, highly visible end of the nuclear cycle. The environmental and health consequences of the early steps in the cycle--mining, milling, and processing of uranium ore--may be less appreciated. We examined 2 large unintended acute releases of uranium--at Kerr McGee's Sequoyah Fuels Corporation in Oklahoma and United Nuclear Corporation's Church Rock uranium mill in New Mexico, which were incidents with comparable magnitude to the Three Mile Island release. We urge exploration of whether there is limited national interest and concern for the primarily rural, low-income, and American Indian communities affected by these releases. More attention should be given to the early stages of the nuclear cycle and their impacts on health and the environment.

  5. 77 FR 11383 - Prevailing Rate Systems; Abolishment of Monmouth, NJ, as a Nonappropriated Fund Federal Wage...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-27

    ...;Prices of new books are listed in the first FEDERAL REGISTER issue of each #0;week. #0; #0; #0; #0;#0... abolish the Monmouth, New Jersey, nonappropriated fund (NAF) Federal Wage System (FWS) wage area and... closure of Fort Monmouth left the Monmouth wage area without an activity having the capability to conduct...

  6. 45 CFR 2551.113 - What financial obligation does the Corporation incur for non-Corporation funded projects?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Non-Corporation Funded SCP Projects § 2551.113 What financial obligation does the Corporation incur... to a sponsor of a non-Corporation funded project, does not create a financial obligation on the part... 45 Public Welfare 4 2010-10-01 2010-10-01 false What financial obligation does the Corporation...

  7. 45 CFR 2553.83 - What financial obligation does the Corporation incur for non-Corporation funded projects?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... VOLUNTEER PROGRAM Non-Corporation Funded Projects § 2553.83 What financial obligation does the Corporation... NGA to a sponsor of a non-Corporation funded project does not create a financial obligation on the... 45 Public Welfare 4 2010-10-01 2010-10-01 false What financial obligation does the Corporation...

  8. 26 CFR 1.78-1 - Dividends received from certain foreign corporations by certain domestic corporations choosing...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporations by certain domestic corporations choosing the foreign tax credit. 1.78-1 Section 1.78-1 Internal... foreign corporations by certain domestic corporations choosing the foreign tax credit. (a) Taxes deemed... have the benefits of the foreign tax credit under section 901 for any taxable year, an amount which is...

  9. Role of the Occupational Physician in Corporate Management of Health Risks: An Important Aspect of Corporate Social Responsibility (CSR).

    PubMed

    Sugita, Minoru; Miyakawa, Michiko

    2016-01-01

    There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not

  10. Tobacco control funding for low-income and middle-income countries in a time of economic hardship.

    PubMed

    Stoklosa, Michal; Ross, Hana

    2014-11-01

    To assess how levels of tobacco control funding for low-income and middle-income countries (LMIC) changed following the 2008-2009 global economic downturn. In order to estimate the amount of tobacco control funding in LMICs, we created an integrated database of Development Assistance to Control Tobacco (DACT). This database includes data on funding from bilateral and multilateral donors, non-governmental organisations, private foundations and the corporate sector. The database contains information on 1389 disbursements awarded by 30 entities between 2000 and 2012. DACT declined only marginally from US$68.8 million (US$0.016 per adult) in 2009 to US$68.2 million (US$0.016 per adult) in 2011, but deviated significantly from its 2000 to 2009 trend. The sources of funding remain highly concentrated, with nearly a half of the money coming from the Bloomberg Initiative and the Bill & Melinda Gates Foundation in 2011. The relative importance of institutional and research grants has declined. Our findings are consistent with the patterns in general levels of development assistance for health: after a decade of rapid growth, funding for tobacco control activities in LMICs has levelled off. Just as the tobacco control community is beginning to envision the endgame for tobacco, the funding remains erratic, inadequate, and highly vulnerable due to its level of concentration. Innovative financing mechanisms might help to increase the funding pool. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

  11. Psychometric assessment of the Adult-Adolescent Parenting Inventory in a sample of low-income single mothers.

    PubMed

    Lutenbacher, M

    2001-01-01

    The Adult-Adolescent Parenting Inventory (AAPI) is a 32-item inventory widely used to identify adolescents and adults at risk for inadequate parenting behaviors. It includes four subscales representing the most frequent patterns associated with abusive parenting: (a) Inappropriate Expectations; (b) Lack of Empathy; (c) Parental Value of Corporal Punishment; and (d) Parent-Child Role Reversal. Although it has been used in a variety of samples, the psychometric properties of the AAPI have not been examined in low-income single mothers. The purposes of this study were to: (a) examine the reliability and validity of the Adult-Adolescent Parenting Inventory (AAPI) in a sample of 206 low-income single mothers; (b) assess the mother's risk for inadequate parenting by comparing their AAPI subscale scores with normative subscale scores on the AAPI; (c) assess the construct validity of the AAPI by testing the hypothesis that mothers with lower AAPI scores have a higher level of depressive symptoms and lower self-esteem in comparison to mothers with higher AAPI scores; and (d) determine whether the 4-factor structure proposed by Bavolek (1984) could be replicated. AAPI scores indicated these mothers were at high risk for child abuse when compared with normative data for parents with no known history of abuse. Higher risk for abusive parenting was associated with a higher level of depressive symptoms, less education, and unemployment. The subscales, Inappropriate Expectations and Parental Value of Corporal Punishment demonstrated poor internal consistency with Cronbach's alphas of .40 and .54, respectively. Hypothesis testing supported the construct validity of the AAPI. Bavolek's 4-factor structure was not supported. A 19-item modified version of the AAPI with three dimensions was identified. This modified version of the AAPI may provide a more efficacious tool for use with low-income single mothers.

  12. Prolonged Baroreflex Activation Abolishes Salt-Induced Hypertension After Reductions in Kidney Mass.

    PubMed

    Hildebrandt, Drew A; Irwin, Eric D; Lohmeier, Thomas E

    2016-12-01

    Chronic electric activation of the carotid baroreflex produces sustained reductions in sympathetic activity and arterial pressure and is currently being evaluated for therapy in patients with resistant hypertension. However, patients with significant impairment of renal function have been largely excluded from clinical trials. Thus, there is little information on blood pressure and renal responses to baroreflex activation in subjects with advanced chronic kidney disease, which is common in resistant hypertension. Changes in arterial pressure and glomerular filtration rate were determined in 5 dogs after combined unilateral nephrectomy and surgical excision of the poles of the remaining kidney to produce ≈70% reduction in renal mass. After control measurements, sodium intake was increased from ≈45 to 450 mol/d. While maintained on high salt, animals experienced increases in mean arterial pressure from 102±4 to 121±6 mm Hg and glomerular filtration rate from 40±2 to 45±2 mL/min. During 7 days of baroreflex activation, the hypertension induced by high salt was abolished (103±6 mm Hg) along with striking suppression of plasma norepinephrine concentration from 139±21 to 81±9 pg/mL, but despite pronounced blood pressure lowering, there were no significant changes in glomerular filtration rate (43±2 mL/min). All variables returned to prestimulation values during a recovery period. These findings indicate that after appreciable nephron loss, chronic suppression of central sympathetic outflow by baroreflex activation abolishes hypertension induced by high salt intake. The sustained antihypertensive effects of baroreflex activation occur without significantly compromising glomerular filtration rate in remnant nephrons. © 2016 American Heart Association, Inc.

  13. 12 CFR 619.9185 - Funding Corporation.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

  14. 12 CFR 619.9185 - Funding Corporation.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

  15. 12 CFR 619.9185 - Funding Corporation.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

  16. 12 CFR 619.9185 - Funding Corporation.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

  17. 12 CFR 619.9185 - Funding Corporation.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Funding Corporation. 619.9185 Section 619.9185 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM DEFINITIONS § 619.9185 Funding Corporation. The term Funding Corporation refers to the Federal Farm Credit Banks Funding Corporation...

  18. A Paradoxical Effect of Presession Attention on Stereotypy: Antecedent Attention as an Establishing, Not an Abolishing, Operation

    ERIC Educational Resources Information Center

    Roantree, Christina F.; Kennedy, Craig H.

    2006-01-01

    Previous studies have shown that presession attention for problem behavior can serve as an abolishing operation when attention functions as a positive reinforcer. In the current study, we show that the stereotypy of a child with severe disabilities was undifferentiated during standard analogue functional analysis conditions. However, when…

  19. Daily Report, Supplement, East Europe.

    DTIC Science & Technology

    1993-06-29

    corporate income tax , which the finance minister has promised, will have no economy-stimulating effect whatsoever. [J.E.] In your opinion, will it...not followed the more optimistic forecasts. But the cut in the rate of corporate income tax , and in the case of individual income tax the higher... corporate income tax will probably fall short of the estimate. Momentarily, rev- enue from corporate income tax is higher this year than it was

  20. A citizens' jury on regulation of McDonald's products and operations in Australia in response to a corporate health impact assessment.

    PubMed

    Anaf, Julia; Baum, Fran; Fisher, Matthew

    2018-04-01

    1) To report outcomes from a citizens' jury examining regulatory responses to the health impacts of McDonald's Australia; 2) To determine the value of using citizens' juries to develop policy recommendations based on the findings of health impact assessment of transnational corporations (TNCs). A citizens' jury engaged 15 randomly selected and demographically representative jurors from metropolitan Adelaide to deliberate on the findings of a Corporate Health Impact Assessment, and to decide on appropriate policy actions. Jurors unanimously called for government regulation to ensure that transnational fast food corporations pay taxes on profits in the country of income. A majority (two-thirds) also recommended government regulation to reduce fast food advertising, and improve standards of consumer information including a star-ratings system. A minority held the view that no further regulation is required of the corporate fast food industry in Australia. The jury's recommendations can help inform policy makers about the importance of ending the legal profit-shifting strategies by TNCs that affect taxation revenue. They also endorse regulating the fast food industry to provide healthier food, and employing forms of community education and awareness-raising. Implications for public health: Citizens' juries can play an important role in providing feedback and policy recommendations in response to the findings of a health impact assessment of transnational corporations. © 2018 The Authors.