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Sample records for added tax special

  1. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian...

  2. 27 CFR 46.101 - Special tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Special tax returns. 46.101 Section 46.101 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Payment of Special Tax § 46.101 Special...

  3. Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

  4. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011)...

  5. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011)...

  6. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN...

  7. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Value added tax exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN...

  8. 48 CFR 252.229-7006 - Value Added Tax Exclusion (United Kingdom)

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Value Added Tax Exclusion... CLAUSES Text of Provisions And Clauses 252.229-7006 Value Added Tax Exclusion (United Kingdom) As prescribed in 229.402-70(f), use the follow clause: Value Added Tax Exclusion (United Kingdom) (DEC 2011)...

  9. Texas Community College Funding: Nonmetropolitan and Metropolitan Ad Valorem Tax Rates and Revenue

    ERIC Educational Resources Information Center

    Waller, Lee; Flannery, Joseph; Adams, Kenneth; Bowen, Stephen; Norvell, Kevin; Sherman, Suzanne; Watt, Jacqueline; Waller, Sharon

    2007-01-01

    This article examines ad valorem tax rates per $100 valuation and the resultant tax revenues per in-district contact hour for Texas nonmetropolitan and metropolitan public community colleges. The results of the analyses indicate no difference in ad valorem tax rates between these institutions but demonstrate differences in the resultant tax…

  10. 27 CFR 31.234 - Liability for special (occupational) tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Liability for special (occupational) tax. 31.234 Section 31.234 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS ALCOHOL BEVERAGE DEALERS Miscellaneous §...

  11. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 CFR 1.1563-1 through 1.1563-4. Also, the rules for a “controlled group of corporations” apply in a... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  12. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  13. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that the words “at least 80... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rates of special tax. 40.32 Section 40.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  14. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Rate of special tax. 44.32 Section 44.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  15. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Rate of special tax. 44.32 Section 44.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  16. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Rates of special tax. 40.32 Section 40.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  17. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 CFR 1.1563-1 through 1.1563-4. Also, the rules for a “controlled group of corporations” apply in a... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Rate of special tax. 40.372 Section 40.372 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  18. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Rate of special tax. 44.32 Section 44.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU,...

  19. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Rates of special tax. 40.32 Section 40.32 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...

  20. 26 CFR 31.3102-4 - Special rules regarding Additional Medicare Tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rules regarding Additional Medicare Tax... Employees § 31.3102-4 Special rules regarding Additional Medicare Tax. (a) Collection of tax from employee...) (Additional Medicare Tax) with respect to wages for employment performed for the employer by the employee...

  1. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on...

  2. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on...

  3. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on...

  4. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on...

  5. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed in 229.402-70(i), use the following clause: Relief from Customs Duty and Value Added Tax on...

  6. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 CFR 1.1563-1 through 1.1563-4. Also, the rules for a “controlled group of corporations” apply in a..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes §...

  7. 27 CFR 40.372 - Rate of special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 CFR 1.1563-1 through 1.1563-4. Also, the rules for a “controlled group of corporations” apply in a..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Special (occupational) Taxes §...

  8. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  9. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  10. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  11. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  12. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  13. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  14. 27 CFR 479.34 - Special tax registration and return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special tax registration and return. 479.34 Section 479.34 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  15. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  16. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  17. 27 CFR 479.32 - Special (occupational) tax rates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Special (occupational) tax rates. 479.32 Section 479.32 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  18. 26 CFR 44.7262-1 - Failure to pay special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Failure to pay special tax. 44.7262-1 Section 44.7262-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS... Application to the Taxes on Wagering § 44.7262-1 Failure to pay special tax. Any person liable for the...

  19. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit or refund of tax on special fuels. 48.6416(a)-2 Section 48.6416(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application...

  20. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to special tax on manufacturers of tobacco products, manufacturers of cigarette papers and tubes, and... paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE...

  1. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation...

  2. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  3. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Preparation...

  4. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  5. 27 CFR 25.164a - Special September rule for taxes due by semimonthly return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Special September rule for taxes due by semimonthly return. 25.164a Section 25.164a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Preparation...

  6. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Special rules for application of section 904(b) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

  7. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  8. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  9. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  10. 27 CFR 70.321 - Registration of persons paying a special tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Registration of persons paying a special tax. 70.321 Section 70.321 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special...

  11. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  12. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  13. 26 CFR 49.4264(c)-1 - Special rule for the payment of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....4264(c)-1 Special rule for the payment of tax. (a) Rule—(1) In general. Except as provided in... as uninterrupted international air transportation. In the case of a payment for transportation... and return. The amount paid for A's transportation became subject to tax at the time he began...

  14. Capitalizing on Tax Benefits for Parents of Children with Special Needs

    ERIC Educational Resources Information Center

    Brinker, Thomas M., Jr.; Sherman, W. Richard

    2006-01-01

    This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

  15. 27 CFR 46.101 - Special tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax to which the taxpayer is subject. (6) Ownership and control information. This consists of the name... more of its stock, if the taxpayer is a corporation. However, the ownership and control...

  16. 27 CFR 46.101 - Special tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax to which the taxpayer is subject. (6) Ownership and control information. This consists of the name... more of its stock, if the taxpayer is a corporation. However, the ownership and control...

  17. 26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special lien for additional estate tax attributable to farm, etc., valuation. 20.6324B-1 Section 20.6324B-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure...

  18. 26 CFR 44.4901-1 - Payment of special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax. (a) Condition precedent to carrying on business. No persons shall engage in the business of... or on behalf of any person engaged in the business of accepting wagers until he has filed a return on... begins July 1 and ends June 30 of the following calendar year. Persons commencing business between...

  19. 76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

    ... Cook Islands are exempt from special tonnage taxes and light money in ports of the United States. This... from the payment of light money. DATES: This amendment is effective November 3, 2011. The exemption from special tonnage taxes and light money ] for vessels registered in the Cook Islands...

  20. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Assessment and Collection § 301.6501(n)-1 Special rules for chapter 42 and similar taxes. (a) Return filed by... illustrated by the following example: Example. In 1973, D, an individual taxpayer who was a disqualified... section 4941(d)) in which it may have engaged in 1973. Assuming that the foundation's return was not...

  1. 26 CFR 301.6501(n)-1 - Special rules for chapter 42 and similar taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Special rules for chapter 42 and similar taxes. 301.6501(n)-1 Section 301.6501(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Limitations Limitations on Assessment and Collection §...

  2. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  3. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  4. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  5. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  6. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Failure to pay special (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE...

  7. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; personal liability of transferees and others. 301.6324-1 Section 301.6324-1 Internal Revenue INTERNAL... ADMINISTRATION Collection General Provisions § 301.6324-1 Special liens for estate and gift taxes; personal... 2034 to 2042, inclusive, shall be personally liable for the tax to the extent of the value, at the...

  8. 77 FR 46147 - 57th Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-02

    ... Federal Aviation Administration 57th Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance...). ACTION: Meeting Notice of RTCA Special Committee 186, Automatic Dependent Surveillance Broadcast (ADS-B... 186, Automatic Dependent Surveillance Broadcast (ADS-B) DATES: The meeting will be held August...

  9. 78 FR 69929 - Fifty-Ninth Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance-Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-11-21

    ... Surveillance-Broadcast (ADS-B) AGENCY: Federal Aviation Administration (FAA), U.S. Department of Transportation... (ADS-B). SUMMARY: The FAA is issuing this notice to advise the public of the fifty ninth meeting of the RTCA Special Committee 186, Automatic Dependent Surveillance-Broadcast (ADS-B) DATES: The meeting...

  10. 76 FR 22160 - Fifty-Fourth Meeting: RTCA Special Committee 186: Automatic Dependent Surveillance-Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... Surveillance--Broadcast (ADS-B) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 186: Automatic Dependent Surveillance--Broadcast (ADS-B) meeting. SUMMARY: The FAA is... Surveillance--Broadcast (ADS-B). DATES: The meeting will be held May 3-5, 2011 from 9 a.m. to 5 p.m....

  11. 76 FR 3932 - Fifty-Third Meeting: RTCA Special Committee 186: Automatic Dependent Surveillance-Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-21

    ... Surveillance--Broadcast (ADS-B) AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of RTCA Special Committee 186: Automatic Dependent Surveillance--Broadcast (ADS-B) meeting. SUMMARY: The FAA is... Surveillance--Broadcast (ADS-B). DATES: The meeting will be held February 22-25, 2011 from 9 a.m. to 5...

  12. 77 FR 12105 - 56th Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance-Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-28

    ... Federal Aviation Administration 56th Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance...). ACTION: Notice of RTCA Special Committee 186, Automatic Dependent Surveillance--Broadcast (ADS-B). SUMMARY: The FAA is issuing this notice to advise the public of the 56th meeting of RTCA Special...

  13. Ceramic Production and Craft Specialization in the Prehispanic Philippines, A.D. 500 to 1600

    NASA Astrophysics Data System (ADS)

    Niziolek, Lisa Christine

    In the millennium prior to Spanish contact, the political economies of lowland societies in the Philippines, such as Tanjay (A.D. 500-1600) on southeastern Negros Island in the central Philippines, underwent significant social, political, and economic changes. Foreign trade with China increased, the circulation of wealth through events such as ritual feasting and bridewealth exchanges expanded, inter-polity competition through slave-raiding and warfare heightened, and agriculture intensified. It also has been hypothesized that the production of craft goods such as pottery and metal implements became increasingly specialized and centralized at polity centers. Tanjay, a historically-known chiefdom, was among them. This dissertation examines changes in the organization of ceramic production using the results of laser ablation-inductively coupled plasma-mass spectrometry analysis of close to 300 ceramic samples. In addition to geochemical analysis, this research draws on Chinese accounts of trade from the late first millennium and early second millennium A.D.; Spanish colonial accounts of exploration and conquest from the sixteenth and seventeenth centuries; ethnographic research on traditional Philippine societies and ceramic production; ethnoarchaeological investigations of pottery production, exchange, and use; and archaeological work that has taken place in the Bais-Tanjay region of Negros Island for more than 30 years. Rather than finding clear evidence that ceramics became more compositionally standardized or homogeneous over time, this analysis reveals that a dynamic and complex pattern of local, dispersed pottery production existed alongside increasingly centralized and specialized production of ceramic materials.

  14. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Special rules for allocating reductions of certain section 1561(a) tax-benefit items. 1.1561-2 Section 1.1561-2 Internal Revenue INTERNAL REVENUE..., pursuant to an IRS audit, Z's 2007 taxable income was re-determined. It was adjusted by an income...

  15. 27 CFR 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Shipping records for spirits and specially denatured spirits withdrawn free of tax. 19.625 Section 19.625 Alcohol, Tobacco... DISTILLED SPIRITS PLANTS Records and Reports Other Required Records § 19.625 Shipping records for...

  16. 27 CFR 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Shipping records for spirits and specially denatured spirits withdrawn free of tax. 19.625 Section 19.625 Alcohol, Tobacco... DISTILLED SPIRITS PLANTS Records and Reports Other Required Records § 19.625 Shipping records for...

  17. 27 CFR 19.625 - Shipping records for spirits and specially denatured spirits withdrawn free of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Shipping records for spirits and specially denatured spirits withdrawn free of tax. 19.625 Section 19.625 Alcohol, Tobacco... DISTILLED SPIRITS PLANTS Records and Reports Other Required Records § 19.625 Shipping records for...

  18. 26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special lien for additional estate tax attributable to farm, etc., valuation. 20.6324B-1 Section 20.6324B-1 Internal Revenue INTERNAL REVENUE SERVICE... attributable to farm, etc., valuation. (a) General rule. In the case of an estate of a decedent dying...

  19. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools. Special Summary

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. The law permits individual taxpayers in Georgia to reduce annual state taxes up to $2,500 for joint returns when they divert funds to a student scholarship organization (SSO). Georgia's law providing tax credits for private school tuition grants or…

  20. Who Gets the Credit? Who Pays the Consequences? The Illinois Tuition Tax Credit. Special Report.

    ERIC Educational Resources Information Center

    Pathak, Arohi; Keenan, Nancy

    In 1999, Illinois enacted a tuition tax credit program. Tax credit supporters suggest tax credits help low-income students. However, opponents argue that they disproportionately benefit higher-income families whose children are already attending private schools and may decrease already limited resources available to public schools. New data from…

  1. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income... alternative minimum tax foreign tax credit. (a) Application of section 904(b)(2)(B) adjustments. Section...

  2. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  3. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  4. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  5. 26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... must be attached to the return. For purposes of claiming a refund, the Form 8805 or other...

  6. Evaluating Special Educator Effectiveness: Addressing Issues Inherent to Value-Added Modeling

    ERIC Educational Resources Information Center

    Steinbrecher, Trisha D.; Selig, James P.; Cosbey, Joanna; Thorstensen, Beata I.

    2014-01-01

    States are increasingly using value-added approaches to evaluate teacher effectiveness. There is much debate regarding whether these methods should be employed and, if employed, what role such methods should play in comprehensive teacher evaluation systems. In this article, we consider the use of value-added modeling (VAM) to evaluate special…

  7. Value-Added Assessment of Teacher Preparation: Implications for Special Education

    ERIC Educational Resources Information Center

    Gansle, Kristin A.; Noell, George H.; Grandstaff-Beckers, Gerlinde; Stringer, Angelle; Roberts, Nancy; Burns, Jeanne M.

    2015-01-01

    As states move to teacher evaluation that is intended to capture teacher contributions to students' learning outcomes, some states have adopted "value-added measures" to examine teachers' and teacher preparation programs' effectiveness. In Louisiana, the value-added assessment of teacher preparation programs includes students with…

  8. 40 CFR 1054.650 - What special provisions apply for adding or changing governors?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...-testing requirements of 40 CFR 1065.10(c)(1) related to in-use duty cycles do not apply to engines you... conclusion. (b) It is a violation of the tampering provisions in 40 CFR 1068.101(b)(1) to remove a governor...-IGNITION ENGINES AND EQUIPMENT Special Compliance Provisions § 1054.650 What special provisions apply...

  9. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  10. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  11. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  12. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  13. Scholarships and Fellowships. The Tax Reform Act of 1986. Special Report No. 23.

    ERIC Educational Resources Information Center

    McMullan, Sandra H.

    An overview of the former taxation of scholarships and fellowships is presented, along with information on the practical implications of the changes brought about by the Tax Reform Act of 1986. Included is a copy of the guidelines issued by the Treasury Department and supplementary legislative history information from the "General Explanation of…

  14. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... years from the time a return was filed by the private foundation or trust (as the case may be) with...), participated in an act of self-dealing with a private foundation and incurred a tax under section 4941(a)(1). The private foundation files a Form 990-PF on May 15, 1973, and discloses thereon that it has...

  15. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... years from the time a return was filed by the private foundation or trust (as the case may be) with...), participated in an act of self-dealing with a private foundation and incurred a tax under section 4941(a)(1). The private foundation files a Form 990-PF on May 15, 1973, and discloses thereon that it has...

  16. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... years from the time a return was filed by the private foundation or trust (as the case may be) with...), participated in an act of self-dealing with a private foundation and incurred a tax under section 4941(a)(1). The private foundation files a Form 990-PF on May 15, 1973, and discloses thereon that it has...

  17. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... years from the time a return was filed by the private foundation or trust (as the case may be) with...), participated in an act of self-dealing with a private foundation and incurred a tax under section 4941(a)(1). The private foundation files a Form 990-PF on May 15, 1973, and discloses thereon that it has...

  18. 26 CFR 301.6511(f)-1 - Special rules for chapter 42 taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... years from the time a return was filed by the private foundation or trust (as the case may be) with...), participated in an act of self-dealing with a private foundation and incurred a tax under section 4941(a)(1). The private foundation files a Form 990-PF on May 15, 1973, and discloses thereon that it has...

  19. 40 CFR 1054.650 - What special provisions apply for adding or changing governors?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...-testing requirements of 40 CFR 1065.10(c)(1) related to in-use duty cycles do not apply to engines you... conclusion. (b) It is a violation of the tampering provisions in 40 CFR 1068.101(b)(1) to remove a governor... adding or changing governors? 1054.650 Section 1054.650 Protection of Environment...

  20. 40 CFR 1054.650 - What special provisions apply for adding or changing governors?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...-testing requirements of 40 CFR 1065.10(c)(1) related to in-use duty cycles do not apply to engines you... conclusion. (b) It is a violation of the tampering provisions in 40 CFR 1068.101(b)(1) to remove a governor... adding or changing governors? 1054.650 Section 1054.650 Protection of Environment...

  1. 40 CFR 1054.650 - What special provisions apply for adding or changing governors?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...-testing requirements of 40 CFR 1065.10(c)(1) related to in-use duty cycles do not apply to engines you... conclusion. (b) It is a violation of the tampering provisions in 40 CFR 1068.101(b)(1) to remove a governor... adding or changing governors? 1054.650 Section 1054.650 Protection of Environment...

  2. Special Education Value-Added Performance Evaluation Systems: A State-Level Focus. inForum

    ERIC Educational Resources Information Center

    Burdette, Paula

    2011-01-01

    Ensuring teacher effectiveness in the classroom has been a cornerstone of the current administration's education platform. This brief policy analysis focuses on the evaluation systems used in states for special educators, including related services providers. The document was completed as part of the Cooperative Agreement between Project Forum at…

  3. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or...

  4. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or...

  5. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or...

  6. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or...

  7. Special report on taxation. IRS issues stricter guidelines for audits of tax-exempt hospitals.

    PubMed

    Solomon, J E

    1992-07-01

    The new audit guidelines serve as yet another reminder to tax-exempt hospitals that great care must be taken in structuring and documenting business arrangements with physicians and executives so as to withstand scrutiny by the IRS with regard to exempt status. Since increased census and utilization, and enhancement of the hospital's financial position, are no longer acceptable justifications for such activities as physician recruitment incentives (being suggestive of payment for referrals), it is important that hospitals make an effort to ensure that board minutes, recruitment policies, internal memoranda, and other documentation set forth the reasons--other than the benefits to the institution's bottom line--for having entered into such transactions. Hospitals must establish and document a community need for each physician recruited. Hospitals that actively recruit should be armed with studies evaluating recruiting needs in each clinical area, based on objective criteria, taking into consideration managed care contracting needs and the provision of services to the poor and needy. Finally, hospitals should re-examine all joint ventures and other business relationships with physicians to determine whether such arrangements resulted from arm's length negotiation, involve fair market value for goods and services, and conform, insofar as possible, with the Medicare fraud and abuse safe harbor regulations. Under GCM 39862 and the new guidelines, "aggressive" arrangements may not only create exposure under fraud and abuse laws, but could jeopardize the provider's tax-exempt status as well. PMID:10119510

  8. An Affordable Proposal for Guardianship: The Special Needs Tax Credit Bill

    ERIC Educational Resources Information Center

    Vogel, Jaret L.

    2009-01-01

    It was November of 2006, when the author was attending a guardianship conference in Ft. Lauderdale. The author attended as Prosperity Life Planning (www.prosperitylifeplanning.org) a small, educational nonprofit organization, through which he educates and advocates for parents through the special needs planning process with area attorneys, benefit…

  9. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income (TI) of $40,000, Y had TI of $60,000 and Z had TI of $100,000. Thus the total TI of the group is... rate. The amount of tax under the 34 percent tax bracket is $42,500 (34% × $125,000 ($200,000 (total TI... the 34 percent tax bracket. The group's total TI of $200,000 is less than the $15,000,000...

  10. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  11. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  12. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  13. 78 FR 12136 - Fifty Eighth Meeting: RTCA Special Committee 186, Automatic Dependent Surveillance-Broadcast (ADS-B)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-21

    ... Surveillance-Broadcast (ADS-B) AGENCY: Federal Aviation Administration (FAA), U.S. Department of Transportation... (ADS-B). SUMMARY: The FAA is issuing this notice to advise the public of the fifty eighth meeting...

  14. 26 CFR 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... difference attributable to such interest (as defined by section 2032A(c)(2)(B)). The term “qualified real... director as sufficient security for the maximum potential liability for additional estate tax with...

  15. 26 CFR 1.56A-1 - Imposition of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) or by reason of a special rate of tax (such as the rate of tax on corporate capital gains). The tax... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Imposition of tax. 1.56A-1 Section 1.56A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES...

  16. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Economic Recovery Tax Act of 1981). (4) Partial substitution of bond. See paragraph (c) of § 301.6324A-1 of this chapter for rules relating to the partial substitution of a bond for the lien where the value of... provisions of § 301.6325-1(c), relating to release of lien or discharge of property, shall apply to...

  17. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Economic Recovery Tax Act of 1981). (4) Partial substitution of bond. See paragraph (c) of § 301.6324A-1 of this chapter for rules relating to the partial substitution of a bond for the lien where the value of... provisions of § 301.6325-1(c), relating to release of lien or discharge of property, shall apply to...

  18. 26 CFR 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Economic Recovery Tax Act of 1981). (4) Partial substitution of bond. See paragraph (c) of § 301.6324A-1 of this chapter for rules relating to the partial substitution of a bond for the lien where the value of... provisions of § 301.6325-1(c), relating to release of lien or discharge of property, shall apply to...

  19. Added Bonus? The Relationship between California School Districts' Specialized Teacher Staffing Needs and the Use of Economic Incentive Policies

    ERIC Educational Resources Information Center

    Strunk, Katharine O.; Zeehandelaar, Dara B.

    2015-01-01

    In this paper, we explore the use and efficacy of fiscal incentive policies in California school districts. We ask whether districts with high need for teachers with English as a second language (ESL) or special education credentials are more likely to implement incentives targeting these teachers. We find mixed evidence that districts align their…

  20. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax with respect to a foreign partner's allocable share of effectively connected taxable income. 1.1446-6 Section 1.1446-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and...

  1. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

    Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

  2. Specialization.

    ERIC Educational Resources Information Center

    Luna, Pat

    Designed for middle school students, this award winning, six-day teaching unit helped students learn about the concepts of specialization, interdependence, efficiency, and profit. At the onset of the lesson the students were already familiar with the concepts of scarcity, goods, services, profits, supply, demand, and opportunity costs. The unit's…

  3. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  4. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  5. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401... STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a.... Chapter 24 (collection of income tax at source on wages) requires every employer making payment of...

  6. H. R. 2378: A Bill to amend title 28, United States Code, to permit the district courts of the United States to enjoin, suspend, or restrain certain State ad valorem property taxes on interstate gas transmission property, and for other purposes. Introduced in the House of Representatives, One Hundred First Congress, First Session, May 16, 1989

    SciTech Connect

    Not Available

    1989-01-01

    This bill pertains to both the assessed value of natural gas transmission property and the tax rate applied to this property. Relief would be granted if the ratio of assessed value to true market value of natural gas transmission property exceeds, by at least 5 percent, the ratio of assessed value to true market value of other commercial and industrial property in the assessment jurisdiction. No state may collect an ad valorem property tax on natural gas transmission property at a tax rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction or collect any new tax, increase the rate, or remove exemptions from any tax that discriminates against a natural gas company.

  7. 48 CFR 252.229-7005 - Tax exemptions (Spain).

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Transfer Tax). (4) Impuesto Sobre el Lujo (Luxury Tax). (5) Actos Juridocos Documentados (Legal Official Transactions). (6) Impuesto Sobre el Trafico de Empresas (Business Trade Tax). (7) Impuestos Especiales de Fabricacion (Special Products Tax). (8) Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its...

  8. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  9. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  10. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  11. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false DOC Federal tax exemption... CONTRACTING REQUIREMENTS TAXES Federal Excise Taxes 1329.203-70 DOC Federal tax exemption. (a) The Office of... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  12. Corrective Taxes and Cigarette Characteristics.

    PubMed

    Calcott, Paul; Petkov, Vladimir

    2016-07-01

    If cigarette design was exogenous, inefficiencies arising from smoking could be addressed either with a tax per packet or with an ad valorem tax. However, it is well known that the consequences of these two instruments differ when product characteristics are endogenous. We consider three such characteristics: nicotine, tar, and flavor. Implementation of the first-best social optimum typically requires the capacity to tax or regulate harmful ingredients. Without such a capacity, the next-best policy often combines a per-unit tax on cigarettes with an ad valorem subsidy. Copyright © 2015 John Wiley & Sons, Ltd. PMID:25919448

  13. Effects of Added Resistance Training on Physical Fitness, Body Composition, and Serum Hormone Concentrations During Eight Weeks of Special Military Training Period.

    PubMed

    Vaara, Jani P; Kokko, Juha; Isoranta, Manne; Kyröläinen, Heikki

    2015-11-01

    A high volume of military training has been shown to compromise muscle strength development. We examined effects of added low-volume resistance training during special military training (ST) period, which took place after basic training period. Male conscripts (n = 25) were assigned to standardized ST with added resistance training group (TG, n = 13) and group with standardized ST only (control) (CG, n = 12). Standardized ST with added resistance training group performed 2 resistance training sessions per week for 8 weeks: hypertrophic strength (weeks 1-3), maximal strength (weeks 4-6) and power training (weeks 7-8). Maximal strength tests, load carriage performance (3.2 km, 27 kg), and hormone concentrations were measured before and after ST (mean ± SD). Both groups improved similarly in their load carriage performance time (TG: 1,162 ± 116 seconds vs. 1,047 ± 81 seconds; CG: 1,142 ± 95 seconds vs. 1,035 ± 81 seconds) (p < 0.001) but decreased maximal strength of the lower extremities (TG: 5,250 ± 1,110 N vs. 4,290 ± 720 N; CG: 5,170 ± 1,050 N vs. 4,330 ± 1,230 N) and back muscles (TG: 4,290 ± 990 N vs. 3,570 ± 48 N; CG: 3,920 ± 72 N vs. 3,410 ± 53 N) (p ≤ 0.05). Maximal strength of the upper extremities improved in CG (1,040 ± 200 N vs. 1,140 ± 200 N) (p ≤ 0.05) but not in TG. Maximal strength of the abdominal muscles improved in TG (3,260 ± 510 N vs. 3,740 ± 75 N) (p ≤ 0.05) but not in CG. Testosterone concentration increased in CG (15.2 ± 3.6 nmol·L⁻¹ vs. 21.6 ± 5.0 nmol·L⁻¹) (p < 0.01) but not in TG (18.6 ± 4.3 nmol·L⁻¹ vs. 19.5 ± 9.4 nmol·L⁻¹). In conclusion, interference with strength gains might be related to the high volume of aerobic activities and too low volume of resistance training during ST. To develop strength characteristics, careful periodization and individualization should be adopted in ST. PMID:26506183

  14. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 5 2013-01-01 2013-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  15. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 5 2011-01-01 2010-01-01 true Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  16. 14 CFR § 1260.64 - Taxes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 5 2014-01-01 2014-01-01 false Taxes. § 1260.64 Section § 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  17. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 5 2012-01-01 2012-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  18. 14 CFR 1260.64 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Taxes. 1260.64 Section 1260.64 Aeronautics and Space NATIONAL AERONAUTICS AND SPACE ADMINISTRATION GRANTS AND COOPERATIVE AGREEMENTS General Special Conditions § 1260.64 Taxes. Taxes (For grants or cooperative agreements with foreign...

  19. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of...

  20. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Provisions Special to Certain Employment Taxes § 601.401 Employment taxes. (a) General—(1) Description of...

  1. 27 CFR 19.222 - Basic tax law provisions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Basic tax law provisions... Law Affecting Spirits § 19.222 Basic tax law provisions. (a) Distilled spirits tax. 26 U.S.C. 5001 and... distilled spirits, on which the tax imposed by law has not been paid, and any alcoholic ingredient added...

  2. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  3. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  4. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  5. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  6. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

    PubMed Central

    Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

    2015-01-01

    Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

  7. 26 CFR 48.4218-5 - Computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Computation of tax. 48.4218-5 Section 48.4218-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered...

  8. 27 CFR 70.97 - Failure to pay tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the... required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to the... (relating to fraud) for an underpayment of tax which is required to be shown on a return, no penalty...

  9. 26 CFR 53.4941(c)-1 - Special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of private foundation X, lend one of the foundation's paintings to G, a disqualified person, for... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(c)-1 Special...) (relating to tax on foundation managers). An initial tax is imposed on both A and B with respect to the...

  10. 26 CFR 53.4941(c)-1 - Special rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of private foundation X, lend one of the foundation's paintings to G, a disqualified person, for... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(c)-1 Special...) (relating to tax on foundation managers). An initial tax is imposed on both A and B with respect to the...

  11. 26 CFR 53.4941(c)-1 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of private foundation X, lend one of the foundation's paintings to G, a disqualified person, for... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(c)-1 Special...) (relating to tax on foundation managers). An initial tax is imposed on both A and B with respect to the...

  12. 26 CFR 53.4941(c)-1 - Special rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of private foundation X, lend one of the foundation's paintings to G, a disqualified person, for... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(c)-1 Special...) (relating to tax on foundation managers). An initial tax is imposed on both A and B with respect to the...

  13. 26 CFR 53.4941(c)-1 - Special rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of private foundation X, lend one of the foundation's paintings to G, a disqualified person, for... EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(c)-1 Special...) (relating to tax on foundation managers). An initial tax is imposed on both A and B with respect to the...

  14. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  15. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

  16. 26 CFR 53.4958-8 - Special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Special rules. 53.4958-8 Section 53.4958-8... TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4958-8 Special rules... transaction is subject to excise taxes under section 4958, existing principles and rules may be...

  17. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

    This article reviews the tax implications of alumni association merchandising programs, focusing on unrelated business income tax (UBIT) that nonprofit organizations, such as alumni associations, must pay on income derived from a trade or business not substantially related to their tax-exempt status. It also discusses postal regulations that…

  18. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Tax Payment Voucher (Section 1446),” and Form 8805, “Foreign Partner's Information Statement of... partner must still file Form 8813 or Form 8804 and 8805, whichever is applicable, for the period for which... Form 8813 and Form 8805 filed with the IRS for any installment period or year for which...

  19. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Tax Payment Voucher (Section 1446),” and Form 8805, “Foreign Partner's Information Statement of... partner must still file Form 8813 or Form 8804 and 8805, whichever is applicable, for the period for which... Form 8813 and Form 8805 filed with the IRS for any installment period or year for which...

  20. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Tax Payment Voucher (Section 1446),” and Form 8805, “Foreign Partner's Information Statement of... partner must still file Form 8813 or Form 8804 and 8805, whichever is applicable, for the period for which... Form 8813 and Form 8805 filed with the IRS for any installment period or year for which...

  1. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... certain partner-level deductions and losses in computing its 1446 tax obligation under § 1.1446-3, or... partnership taxable year that its only investment or activity giving rise to effectively connected items for... under paragraph (c)(1)(iii) of this section. (D) Limitation on losses subject to certain partner...

  2. How to Set up an Effective Food Tax? Comment on "Food Taxes: A New Holy Grail?".

    PubMed

    Bonnet, Céline

    2013-09-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

  3. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment. (2) If a 50 percent addition to the tax for fraud is assessed under section 6653(b) with respect to... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Failure to pay tax. 301.6653-1 Section...

  4. 26 CFR 301.6653-1 - Failure to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment. (2) If a 50 percent addition to the tax for fraud is assessed under section 6653(b) with respect to... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to pay tax. 301.6653-1 Section...

  5. 31 CFR 356.32 - What tax rules apply?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... provided in that section. (b) Treasury inflation-protected securities. Special federal income tax rules for inflation-protected securities, including stripped inflation-protected principal and interest...

  6. 31 CFR 356.32 - What tax rules apply?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... provided in that section. (b) Treasury inflation-protected securities. Special federal income tax rules for inflation-protected securities, including stripped inflation-protected principal and interest...

  7. 31 CFR 356.32 - What tax rules apply?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... provided in that section. (b) Treasury inflation-protected securities. Special federal income tax rules for inflation-protected securities, including stripped inflation-protected principal and interest...

  8. 27 CFR 70.97 - Failure to pay tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.97 Section 70.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax...

  9. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Computation of tax. 53.115 Section 53.115 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special Provisions Applicable to Manufacturers...

  10. 26 CFR 31.3402(k)-1 - Special rule for tips.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source §...

  11. 26 CFR 31.3402(k)-1 - Special rule for tips.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source §...

  12. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles §...

  13. 26 CFR 41.6156-1 - Installment payments of tax on use of highway motor vehicle.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Installment payments of tax on use of highway... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles §...

  14. 26 CFR 1.1286-1 - Tax treatment of certain stripped bonds and stripped coupons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax treatment of certain stripped bonds and stripped coupons. 1.1286-1 Section 1.1286-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1286-1 Tax treatment of...

  15. 26 CFR 48.4216(c)-1 - Computation of tax on leases and installment sales.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Computation of tax on leases and installment sales. 48.4216(c)-1 Section 48.4216(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes §...

  16. 26 CFR 48.4217-2 - Limitation on amount of tax applicable to certain leases.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Limitation on amount of tax applicable to certain leases. 48.4217-2 Section 48.4217-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes...

  17. Small Taxes on Soft Drinks and Snack Foods To Promote Health.

    ERIC Educational Resources Information Center

    Jacobson, Michael F.; Brownell, Kelly D.

    2000-01-01

    To compensate for an unhealthy food environment, foods high in calories, fat, or sugar could be subjected to special taxes, with costs of healthful foods subsidized. This paper reviews state tax laws, identifying 19 states and cities that levy such taxes. These taxes raise about $1 billion annually. The paper proposes using such revenues to fund…

  18. 26 CFR 48.4218-1 - Tax on use by manufacturer, producer, or importer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Tax on use by manufacturer, producer, or importer. 48.4218-1 Section 48.4218-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Special Provisions Applicable to Manufacturers Taxes Use...

  19. Differential effects of green tax reform over economies: A case of Korea

    NASA Astrophysics Data System (ADS)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  20. Value Added?

    ERIC Educational Resources Information Center

    UCLA IDEA, 2012

    2012-01-01

    Value added measures (VAM) uses changes in student test scores to determine how much "value" an individual teacher has "added" to student growth during the school year. Some policymakers, school districts, and educational advocates have applauded VAM as a straightforward measure of teacher effectiveness: the better a teacher, the better students…

  1. Tax-exempt challenges warrant hospitals' attention.

    PubMed

    Henry, W

    1991-01-01

    The tax-exempt status of not-for-profit healthcare organizations is being questioned and sometimes challenged on Federal, state, and local fronts. While the Internal Revenue Service (IRS) has created a special program for randomly auditing not-for-profit organizations, Congress is expected to consider legislation that would mandate the amount of charity care and community benefits a tax-exempt hospital must provide in relation to its tax-exemption value. Familiarity with IRS and Congressional activity, as well as with cases in which a hospital's tax-exempt status has been challenged in court, may provide guidelines for hospitals to assess their vulnerability. PMID:10145367

  2. Could targeted food taxes improve health?

    PubMed Central

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-01-01

    Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta‐analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross‐elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease. PMID:17630367

  3. Rural Special Education: A Dilemma

    ERIC Educational Resources Information Center

    Heller, Harold W.

    1975-01-01

    This article lists and discusses five problems in rural special education: a) low population density, b) financial constraints resulting from lower tax bases, c) rural flight, d) inability to recruit and retain quality personnel, and e) lack of future. (HMD)

  4. Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

    ERIC Educational Resources Information Center

    Shrom, Timothy J.; Hartman, William

    2014-01-01

    The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the…

  5. 26 CFR 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions § 301.6324A-1 Election of and agreement to special lien for estate... interest in the property, whether present or future, or vested or contingent, must enter into the...

  6. Adding Value.

    ERIC Educational Resources Information Center

    Orsini, Larry L.; Hudack, Lawrence R.; Zekan, Donald L.

    1999-01-01

    The value-added statement (VAS), relatively unknown in the United States, is used in financial reports by many European companies. Saint Bonaventure University (New York) has adapted a VAS to make it appropriate for not-for-profit universities by identifying stakeholder groups (students, faculty, administrators/support personnel, creditors, the…

  7. How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

    PubMed Central

    Bonnet, Céline

    2013-01-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products. PMID:24596873

  8. DIS in AdS

    NASA Astrophysics Data System (ADS)

    Albacete, Javier L.; Kovchegov, Yuri V.; Taliotis, Anastasios

    2009-03-01

    We calculate the total cross section for the scattering of a quark-anti-quark dipole on a large nucleus at high energy for a strongly coupled N = 4 super Yang-Mills theory using AdS/CFT correspondence. We model the nucleus by a metric of a shock wave in AdS5. We then calculate the expectation value of the Wilson loop (the dipole) by finding the extrema of the Nambu-Goto action for an open string attached to the quark and antiquark lines of the loop in the background of an AdS5 shock wave. We find two physically meaningful extremal string configurations. For both solutions we obtain the forward scattering amplitude N for the quark dipole-nucleus scattering. We study the onset of unitarity with increasing center-of-mass energy and transverse size of the dipole: we observe that for both solutions the saturation scale Qs is independent of energy/Bjorken-x and depends on the atomic number of the nucleus as Qs˜A1/3. Finally we observe that while one of the solutions we found corresponds to the pomeron intercept of αP = 2 found earlier in the literature, when extended to higher energy or larger dipole sizes it violates the black disk limit. The other solution we found respects the black disk limit and yields the pomeron intercept of αP = 1.5. We thus conjecture that the right pomeron intercept in gauge theories at strong coupling may be αP = 1.5.

  9. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

    The major types of U.S. federal, state, and local taxes are explored, and the impact of those taxes on all types of women--rich and poor, old and young, employed and not employed, parent and non-parent--are examined. Specifically discussed are the social security tax; the federal income tax system, including the marriage tax, the earned income…

  10. 26 CFR 1.1445-10T - Special rule for Foreign governments (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...). 1.1445-10T Section 1.1445-10T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-10T Special rule for Foreign governments (temporary)....

  11. 26 CFR 31.3406(d)-3 - Special 30-day rules for certain reportable payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special 30-day rules for certain reportable payments. 31.3406(d)-3 Section 31.3406(d)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection...

  12. Taxes: A new generation for utilities

    SciTech Connect

    Carden, M.A.; Cameron, C.M.

    1992-02-15

    Opinion No. 11, Accounting for Income Taxes, issued in December 1967, required a deferred approach that matched tax expenses with related avenues and expenses for the year in which those revenues and expenses were recognized in pre-tax financial income. Opinion 11 has been widely criticized for being [open quotes]too complex[close quotes] and resulting in answers that are [open quotes]hard to explain.[close quotes] One reason for these complaints is that the deferred taxes calculated under Opinion 11 do not represent actual payables and receivables of the reporting entity but an accumulation of prior years' tax calculations. In response to these criticisms, the Financial Accounting Standards Board (FASB) added accounting for income taxes to its agenda in 1982. FASB Statement No. 96, Accounting for Income Taxes, was issued in December 1987. The asset and liability approach used in Statement 96 changed the focus of accounting for income taxes from matching revenues and expenses in the income statement to recording tax assets and liabilities in the balance sheet. Although the asset and liability approach has been widely accepted, criticisms of other aspects of the standard are all too familiar-it is [open quotes]too complex to implement[close quotes] and the results are [open quotes]unexplainable.[close quotes] The complaint that Statement 96 is too complex is primarily due to the detailed annual scheduling of temporary differences that is necessary to apply the standard. It has also been criticized for being unexplainable because it limits the amount of deferred tax assets that can be recorded. Due to these and other criticisms, the FASB delayed the effective date of Statement 96 three times. The new statement on accounting for income taxes, which is expected to be issued during the first quarter of this year, will replace Statement 96. Therefore, adoption of Statement 96 will never be required.

  13. 27 CFR 24.237 - Spirits added to juice or concentrated fruit juice.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... concentrated fruit juice. 24.237 Section 24.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... concentrated fruit juice. Juice or concentrated fruit juice to which spirits have been added may not have an... fruit juice to which spirits have been added will be included in the appropriate tax class of any...

  14. 27 CFR 24.237 - Spirits added to juice or concentrated fruit juice.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... concentrated fruit juice. 24.237 Section 24.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... concentrated fruit juice. Juice or concentrated fruit juice to which spirits have been added may not have an... fruit juice to which spirits have been added will be included in the appropriate tax class of any...

  15. 27 CFR 24.237 - Spirits added to juice or concentrated fruit juice.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... concentrated fruit juice. 24.237 Section 24.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... concentrated fruit juice. Juice or concentrated fruit juice to which spirits have been added may not have an... fruit juice to which spirits have been added will be included in the appropriate tax class of any...

  16. DIS in AdS

    SciTech Connect

    Albacete, Javier L.; Kovchegov, Yuri V.; Taliotis, Anastasios

    2009-03-23

    We calculate the total cross section for the scattering of a quark-anti-quark dipole on a large nucleus at high energy for a strongly coupled N = 4 super Yang-Mills theory using AdS/CFT correspondence. We model the nucleus by a metric of a shock wave in AdS{sub 5}. We then calculate the expectation value of the Wilson loop (the dipole) by finding the extrema of the Nambu-Goto action for an open string attached to the quark and antiquark lines of the loop in the background of an AdS{sub 5} shock wave. We find two physically meaningful extremal string configurations. For both solutions we obtain the forward scattering amplitude N for the quark dipole-nucleus scattering. We study the onset of unitarity with increasing center-of-mass energy and transverse size of the dipole: we observe that for both solutions the saturation scale Q{sub s} is independent of energy/Bjorken-x and depends on the atomic number of the nucleus as Q{sub s}{approx}A{sup 1/3}. Finally we observe that while one of the solutions we found corresponds to the pomeron intercept of {alpha}{sub P} = 2 found earlier in the literature, when extended to higher energy or larger dipole sizes it violates the black disk limit. The other solution we found respects the black disk limit and yields the pomeron intercept of {alpha}{sub P} = 1.5. We thus conjecture that the right pomeron intercept in gauge theories at strong coupling may be {alpha}{sub P} = 1.5.

  17. Asymptotically AdS spacetimes with a timelike Kasner singularity

    NASA Astrophysics Data System (ADS)

    Ren, Jie

    2016-07-01

    Exact solutions to Einstein's equations for holographic models are presented and studied. The IR geometry has a timelike cousin of the Kasner singularity, which is the less generic case of the BKL (Belinski-Khalatnikov-Lifshitz) singularity, and the UV is asymptotically AdS. This solution describes a holographic RG flow between them. The solution's appearance is an interpolation between the planar AdS black hole and the AdS soliton. The causality constraint is always satisfied. The entanglement entropy and Wilson loops are discussed. The boundary condition for the current-current correlation function and the Laplacian in the IR is examined. There is no infalling wave in the IR, but instead, there is a normalizable solution in the IR. In a special case, a hyperscaling-violating geometry is obtained after a dimensional reduction.

  18. Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

    ERIC Educational Resources Information Center

    Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

    2012-01-01

    Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

  19. Bubbling AdS3

    NASA Astrophysics Data System (ADS)

    Martelli, Dario; Morales, Jose F.

    2005-02-01

    In the light of the recent Lin, Lunin, Maldacena (LLM) results, we investigate 1/2-BPS geometries in minimal (and next to minimal) supergravity in D = 6 dimensions. In the case of minimal supergravity, solutions are given by fibrations of a two-torus T2 specified by two harmonic functions. For a rectangular torus the two functions are related by a non-linear equation with rare solutions: AdS3 × S3, the pp-wave and the multi-center string. ``Bubbling'', i.e. superpositions of droplets, is accommodated by allowing the complex structure of the T2 to vary over the base. The analysis is repeated in the presence of a tensor multiplet and similar conclusions are reached, with generic solutions describing D1D5 (or their dual fundamental string-momentum) systems. In this framework, the profile of the dual fundamental string-momentum system is identified with the boundaries of the droplets in a two-dimensional plane.

  20. Mineral taxation in Jamaica: an oligopoly confronts taxes on resource rents - and prevails

    SciTech Connect

    Dore, M.H.I.

    1987-04-01

    The reallocative effects on bauxite production in Jamaica following the imposition of an ad valorem tax in 1974 are considered. The international aluminum industry, being both vertically and horizontally integrated, evolved a successful strategy of time-phasing bauxite production capacity worldwide. The non-neutral tax not only made Jamaican bauxite uncompetitive with the output of other producers but also eroded the cost differential between bauxite and alternative sources of aluminum ore. This study claims that the consequences of the tax have been disastrous, and it argues that the ad valorem tax on the recovered ore must be replaced by some form of a profits-based tax.

  1. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  2. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  3. 27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax on use by manufacturer, producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special...

  4. Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

    ERIC Educational Resources Information Center

    Kissam, Ed; Dorsey, Holda

    This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

  5. 48 CFR 1329.203-70 - DOC Federal tax exemption.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false DOC Federal tax exemption. 1329.203-70 Section 1329.203-70 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE GENERAL... enabling DOC and its contractors to purchase spirits (e.g., specially denatured spirits) tax-free for...

  6. Gifted Children with AD/HD.

    ERIC Educational Resources Information Center

    Lovecky, Deirdre V.

    This brief paper on gifted children with attention deficit hyperactivity disorder (AD/HD) focuses on the special educational needs of this population. Emphasis is on four major conclusions: (1) gifted children with AD/HD differ from average children with AD/HD in cognitive, social, and emotional variables (e.g., the gifted child is likely to show…

  7. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

  8. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  9. 27 CFR 19.384 - Adding denaturants to spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adding denaturants to spirits. 19.384 Section 19.384 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of Articles Rules for Denaturing Spirits and Testing Denaturants § 19.384 Adding denaturants...

  10. 27 CFR 19.384 - Adding denaturants to spirits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Adding denaturants to spirits. 19.384 Section 19.384 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of Articles Rules for Denaturing Spirits and Testing Denaturants § 19.384 Adding denaturants...

  11. 27 CFR 19.384 - Adding denaturants to spirits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Adding denaturants to spirits. 19.384 Section 19.384 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of Articles Rules for Denaturing Spirits and Testing Denaturants § 19.384 Adding denaturants...

  12. 27 CFR 19.384 - Adding denaturants to spirits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Adding denaturants to spirits. 19.384 Section 19.384 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of Articles Rules for Denaturing Spirits and Testing Denaturants § 19.384 Adding denaturants...

  13. 27 CFR 28.161 - Notice of return of specially denatured spirits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone Return...

  14. 27 CFR 28.161 - Notice of return of specially denatured spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone Return...

  15. 27 CFR 28.161 - Notice of return of specially denatured spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone Return...

  16. 27 CFR 28.161 - Notice of return of specially denatured spirits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone Return...

  17. 27 CFR 28.161 - Notice of return of specially denatured spirits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone Return...

  18. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special... separately but uses it as material in the manufacture or production of, or as a component part of,...

  19. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special... separately but uses it as material in the manufacture or production of, or as a component part of,...

  20. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special... separately but uses it as material in the manufacture or production of, or as a component part of,...

  1. 27 CFR 53.115 - Computation of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES-FIREARMS AND AMMUNITION Special... separately but uses it as material in the manufacture or production of, or as a component part of,...

  2. 26 CFR 1.168-5 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Special rules. 1.168-5 Section 1.168-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168-5 Special rules....

  3. 26 CFR 1.848-1 - Definitions and special provisions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Definitions and special provisions. 1.848-1 Section 1.848-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Other Insurance Companies § 1.848-1 Definitions and special provisions. (a) Scope and effective date....

  4. 26 CFR 31.6413(c)-1 - Special refunds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special refunds. 31.6413(c)-1 Section 31.6413(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES... Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F,...

  5. 26 CFR 1.817-4 - Special rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Special rules. 1.817-4 Section 1.817-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.817-4 Special rules. (a) Limitation on capital loss carryovers. Section 817(c) provides that a...

  6. 26 CFR 48.4042-2 - Special rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Special rules. 48.4042-2 Section 48.4042-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Fuel Used on Inland Waterways § 48.4042-2 Special rules. (a) Dual use of liquid fuels—(1) Dual use...

  7. 26 CFR 1.507-3 - Special rules; transferee foundations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules; transferee foundations. 1.507-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-3 Special rules; transferee foundations. (a) General rule. (1) For purposes of part II, subchapter F, chapter 1 of the Code, in the...

  8. 26 CFR 1.507-3 - Special rules; transferee foundations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Special rules; transferee foundations. 1.507-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-3 Special rules; transferee foundations. (a) General rule. (1) For purposes of part II, subchapter F, chapter 1 of the Code, in the...

  9. 26 CFR 1.507-3 - Special rules; transferee foundations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Special rules; transferee foundations. 1.507-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-3 Special rules; transferee foundations. (a) General rule. (1) For purposes of part II, subchapter F, chapter 1 of the Code, in the...

  10. 26 CFR 1.507-3 - Special rules; transferee foundations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Special rules; transferee foundations. 1.507-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-3 Special rules; transferee foundations. (a) General rule. (1) For purposes of part II, subchapter F, chapter 1 of the Code, in the...

  11. 26 CFR 1.507-3 - Special rules; transferee foundations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules; transferee foundations. 1.507-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-3 Special rules; transferee foundations. (a) General rule. (1) For purposes of part II, subchapter F, chapter 1 of the Code, in the...

  12. 26 CFR 1.821-5 - Special transitional underwriting loss.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Special transitional underwriting loss. 1.821-5... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance... Premium Deposits) § 1.821-5 Special transitional underwriting loss. (a) In general. Section...

  13. 26 CFR 31.3406(d)-4 - Special rules for readily tradable instruments acquired through a broker.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rules for readily tradable instruments acquired through a broker. 31.3406(d)-4 Section 31.3406(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX...

  14. The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

    2013-01-01

    Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities

  15. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

    Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

  16. 26 CFR 1.1254-4 - Special rules for S corporations and their shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Special rules for S corporations and their shareholders. 1.1254-4 Section 1.1254-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining Capital Gains and Losses § 1.1254-4 Special rules...

  17. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank affiliates. (a) The special deduction described...

  18. 26 CFR 1.1060-1 - Special allocation rules for certain asset acquisitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Special allocation rules for certain asset acquisitions. 1.1060-1 Section 1.1060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules § 1.1060-1 Special allocation rules for certain asset acquisitions....

  19. 26 CFR 25.2701-2 - Special valuation rules for applicable retained interests.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special valuation rules for applicable retained... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Special Valuation Rules § 25.2701-2 Special valuation rules for applicable retained interests. (a) In general. In determining...

  20. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  1. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with...

  2. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with...

  3. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... options and paying income taxes incurred as a result of such exercise. 221.123 Section 221.123 Banks and... income taxes incurred as a result of such exercise. (a) Section 221.4(a) and (b), which provides special... that might discourage the exercise of options because of tax complications would conflict with...

  4. Polarised black holes in AdS

    NASA Astrophysics Data System (ADS)

    Costa, Miguel S.; Greenspan, Lauren; Oliveira, Miguel; Penedones, João; Santos, Jorge E.

    2016-06-01

    We consider solutions in Einstein-Maxwell theory with a negative cosmological constant that asymptote to global AdS 4 with conformal boundary {S}2× {{{R}}}t. At the sphere at infinity we turn on a space-dependent electrostatic potential, which does not destroy the asymptotic AdS behaviour. For simplicity we focus on the case of a dipolar electrostatic potential. We find two new geometries: (i) an AdS soliton that includes the full backreaction of the electric field on the AdS geometry; (ii) a polarised neutral black hole that is deformed by the electric field, accumulating opposite charges in each hemisphere. For both geometries we study boundary data such as the charge density and the stress tensor. For the black hole we also study the horizon charge density and area, and further verify a Smarr formula. Then we consider this system at finite temperature and compute the Gibbs free energy for both AdS soliton and black hole phases. The corresponding phase diagram generalizes the Hawking-Page phase transition. The AdS soliton dominates the low temperature phase and the black hole the high temperature phase, with a critical temperature that decreases as the external electric field increases. Finally, we consider the simple case of a free charged scalar field on {S}2× {{{R}}}t with conformal coupling. For a field in the SU(N ) adjoint representation we compare the phase diagram with the above gravitational system.

  5. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  6. Intracellular Localization and Cellular Factors Interaction of HTLV-1 and HTLV-2 Tax Proteins: Similarities and Functional Differences

    PubMed Central

    Bertazzoni, Umberto; Turci, Marco; Avesani, Francesca; Di Gennaro, Gianfranco; Bidoia, Carlo; Romanelli, Maria Grazia

    2011-01-01

    Human T-lymphotropic viruses type 1 (HTLV-1) and type 2 (HTLV-2) present very similar genomic structures but HTLV-1 is more pathogenic than HTLV-2. Is this difference due to their transactivating Tax proteins, Tax-1 and Tax-2, which are responsible for viral and cellular gene activation? Do Tax-1 and Tax-2 differ in their cellular localization and in their interaction pattern with cellular factors? In this review, we summarize Tax-1 and Tax-2 structural and phenotypic properties, their interaction with factors involved in signal transduction and their localization-related behavior within the cell. Special attention will be given to the distinctions between Tax-1 and Tax-2 that likely play an important role in their transactivation activity. PMID:21994745

  7. The UK sugar tax - a healthy start?

    PubMed

    Jones, C M

    2016-07-22

    The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet. PMID:27444594

  8. 27 CFR 19.685 - Return of recovered tax-free spirits, and spirits and denatured spirits withdrawn free of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) General. Specially denatured spirits withdrawn free of tax under the applicable provisions of 27 CFR part 28 for exportation or for deposit in a foreign-trade zone, and spirits or denatured spirits withdrawn free of tax under the applicable provisions of 27 CFR part 20 or 22, may be returned: (1) To...

  9. Smeared antibranes polarise in AdS

    NASA Astrophysics Data System (ADS)

    Gautason, Fridrik Freyr; Truijen, Brecht; Van Riet, Thomas

    2015-07-01

    In the recent literature it has been questioned whether the local backreaction of antibranes in flux throats can induce a perturbative brane-flux decay. Most evidence for this can be gathered for D6 branes and D p branes smeared over 6 - p compact directions, in line with the absence of finite temperature solutions for these cases. The solutions in the literature have flat worldvolume geometries and non-compact transversal spaces. In this paper we consider what happens when the worldvolume is AdS and the transversal space is compact. We show that in these circumstances brane polarisation smoothens out the flux singularity, which is an indication that brane-flux decay is prevented. This is consistent with the fact that the cosmological constant would be less negative after brane-flux decay. Our results extend recent results on AdS7 solutions from D6 branes to AdS p+1 solutions from D p branes. We show that supersymmetry of the AdS solutions depend on p non-trivially.

  10. Bending AdS waves with new massive gravity

    NASA Astrophysics Data System (ADS)

    Ayón-Beato, Eloy; Giribet, Gaston; Hassaïne, Mokhtar

    2009-05-01

    We study AdS-waves in the three-dimensional new theory of massive gravity recently proposed by Bergshoeff, Hohm, and Townsend. The general configuration of this type is derived and shown to exhibit different branches, with different asymptotic behaviors. In particular, for the special fine tuning m2 = ±1/(2l2), solutions with logarithmic fall-off arise, while in the range m2 > -1/(2l2), spacetimes with Schrödinger isometry group are admitted as solutions. Spacetimes that are asymptotically AdS3, both for the Brown-Henneaux and for the weakened boundary conditions, are also identified. The metric function that characterizes the profile of the AdS-wave behaves as a massive excitation on the spacetime, with an effective mass given by meff2 = m2-1/(2l2). For the critical value m2 = -1/(2l2), the value of the effective mass precisely saturates the Breitenlohner-Freedman bound for the AdS3 space where the wave is propagating on. The analogies with the AdS-wave solutions of topologically massive gravity are also discussed. Besides, we consider the coupling of both massive deformations to Einstein gravity and find the exact configurations for the complete theory, discussing all the different branches exhaustively. One of the effects of introducing the Chern-Simons gravitational term is that of breaking the degeneracy in the effective mass of the generic modes of pure New Massive Gravity, producing a fine structure due to parity violation. Another effect is that the zoo of exact logarithmic specimens becomes considerably enlarged.

  11. AdS orbifolds and Penrose limits

    SciTech Connect

    Alishahiha, Mohsen; Sheikh-Jabbari, Mohammad M.; Tatar, Radu

    2002-12-09

    In this paper we study the Penrose limit of AdS{sub 5} orbifolds. The orbifold can be either in the pure spatial directions or space and time directions. For the AdS{sub 5}/{Lambda} x S{sup 5} spatial orbifold we observe that after the Penrose limit we obtain the same result as the Penrose limit of AdS{sub 5} x S{sup 5}/{Lambda}. We identify the corresponding BMN operators in terms of operators of the gauge theory on R x S{sup 3}/{Lambda}. The semi-classical description of rotating strings in these backgrounds have also been studied. For the spatial AdS orbifold we show that in the quadratic order the obtained action for the fluctuations is the same as that in S{sup 5} orbifold, however, the higher loop correction can distinguish between two cases.

  12. 48 CFR 29.304 - Matters requiring special consideration.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring...

  13. 48 CFR 29.304 - Matters requiring special consideration.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring...

  14. 48 CFR 29.304 - Matters requiring special consideration.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring...

  15. 48 CFR 29.304 - Matters requiring special consideration.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring...

  16. 48 CFR 29.304 - Matters requiring special consideration.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false Matters requiring special consideration. 29.304 Section 29.304 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.304 Matters requiring...

  17. 26 CFR 1.927(e)-1 - Special sourcing rule.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United States § 1.927(e)-1 Special sourcing rule. (a) Source rules for related persons—(1) In general. The income of a person described in...

  18. 26 CFR 1.927(e)-1 - Special sourcing rule.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(e)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.927(e)-1 Special sourcing rule. (a) Source rules for related persons—(1) In general. The income of a person described in section 482 from...

  19. The costs of different energy taxes for stabilizing U. S. carbon dioxide emissions: An application of the Gemini model

    SciTech Connect

    Leary, N.A.; Scheraga, J.D. . Climate Change Div.)

    1993-09-01

    In the absence of policies to mitigate emissions of carbon dioxide, US emissions will grow substantially over the period 1990 to 2030. One option for mitigation of carbon dioxide emissions is to tax energy use. For example, fossil energy might be taxed according to its carbon content, heating value, or market value. Using a partial equilibrium model of US energy markets that combines detailed representation of technological processes with optimizing behavior by energy users and suppliers, the authors compare the costs of using carbon, Btu, and ad valorem taxes as instruments to implement a policy of emission stabilization. The authors also examine the differential impacts of these taxes on the mix of primary energy consumed in the US. The carbon tax induces the substitution of renewables and natural gas for coal and stabilizes carbon dioxide emissions at an estimated annual cost of $125 billion. The Btu tax induces the substitution of renewables for coal, but does not encourage the use of natural gas. The estimated cost of stabilization with the Btu tax is $210 billion per year. The ad valorem tax, like the Btu tax, does not encourage the substitution of natural gas for coal. It also causes a significant shift away from oil in comparison to the carbon tax. The cost of stabilizing emissions with the ad valorem tax is estimated at $450 billion per year.

  20. Funding of Oklahoma Common Schools with a Texas Tax Plan: A Cautionary Note.

    ERIC Educational Resources Information Center

    Hancock, Kenneth

    This report examines the theoretical result of a change in the way Oklahoma could fund its common schools if it used a Texas tax system that relied heavily on an ad valorum tax structure or another taxation system. Using data from the 1999 school year, calculations of state aid for the more than 540 school districts were made for four scenarios:…

  1. 78 FR 17612 - Rules Relating to Additional Medicare Tax; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... public hearing that appeared in the Federal Register on Wednesday, December 5, 2012 (77 FR 72268... Internal Revenue Service 26 CFR Parts 1 and 31 RIN 1545-BK54 Rules Relating to Additional Medicare Tax...; relating to the Additional Hospital Insurance Tax on income above threshold amounts as added by...

  2. 76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-28

    ...This rule implements the authority added by the SSI Extension for Elderly and Disabled Refugees Act of 2008 (``2008 Act''), as amended by the Claims Resolution Act of 2010 (2010 Act'') to offset overpayments of Federal taxes (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the......

  3. 27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... Considered Sale § 53.111 Tax on use by manufacturer, producer, or importer. (a) In general. Section 4218 of... 31084, July 9, 1991, § 53.111 was amended by removing the word “manufacturer” and adding the...

  4. 29 CFR 2509.75-10 - Interpretive bulletin relating to the ERISA Guidelines and the Special Reliance Procedure.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... designed to meet the requirements of section 301(d) of the Tax Reduction Act of 1975 (relating to employee... right to satisfy, for tax purposes, the qualification requirements of the Code (added or amended by... ownership plans 401, 4975, and sec. 301(d) of the Tax Reduction Act of 1975. Nov. 5 T.D. 7387...

  5. Photon gas thermodynamics in dS and AdS momentum spaces

    NASA Astrophysics Data System (ADS)

    Gorji, M. A.; Hosseinzadeh, V.; Nozari, K.; Vakili, B.

    2016-07-01

    In this paper, we study thermostatistical properties of a photon gas in the framework of two deformed special relativity models defined by the cosmological coordinatizations of the de Sitter (dS) and anti-de Sitter (AdS) momentum spaces. The dS model is a doubly special relativity theory in which an ultraviolet length scale is invariant under the deformed Lorentz transformations. For the case of the AdS model, however, the Lorentz symmetry breaks at the high energy regime. We show that the existence of a maximal momentum in dS momentum space leads to maximal pressure and temperature at the thermodynamical level, while maximal internal energy and entropy arise for the case of the AdS momentum space due to the existence of a maximal kinematical energy. These results show that the thermodynamical duality of these models is very similar to their well-known kinematical duality.

  6. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

    The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving. PMID:10254667

  7. Special Days, Special Ways.

    ERIC Educational Resources Information Center

    Clarke, Jacqueline

    2001-01-01

    Presents unique ways to create special rituals that recognize individual students' achievements and milestones. Ideas include throwing a send-off party for a student who is moving; holding monthly birthday luncheons; choosing an ambassador to accompany new students around school; and making a lost tooth container that students can use to safely…

  8. 26 CFR 1.72-17 - Special rules applicable to owner-employees.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Special rules applicable to owner-employees. 1.72-17 Section 1.72-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Included in Gross Income § 1.72-17 Special rules applicable to...

  9. 26 CFR 1.507-2 - Special rules; transfer to, or operation as, public charity.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Special rules; transfer to, or operation as, public charity. 1.507-2 Section 1.507-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.507-2 Special rules; transfer to, or operation as,...

  10. 26 CFR 31.3402(k)-1 - Special rule for tips.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax...

  11. 26 CFR 1.167(a)-6 - Depreciation in special cases.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Depreciation in special cases. 1.167(a)-6 Section 1.167(a)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.167(a)-6 Depreciation in special cases....

  12. 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...

  13. 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...

  14. 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... (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...

  15. 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...

  16. 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...

  17. 27 CFR 28.162 - Responsibility for return of specially denatured spirits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone... denatured spirits. The principal on the bond under which the specially denatured spirits were withdrawn...

  18. 27 CFR 28.162 - Responsibility for return of specially denatured spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone... denatured spirits. The principal on the bond under which the specially denatured spirits were withdrawn...

  19. 27 CFR 28.162 - Responsibility for return of specially denatured spirits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone... denatured spirits. The principal on the bond under which the specially denatured spirits were withdrawn...

  20. 27 CFR 28.162 - Responsibility for return of specially denatured spirits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone... denatured spirits. The principal on the bond under which the specially denatured spirits were withdrawn...

  1. 27 CFR 28.162 - Responsibility for return of specially denatured spirits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Withdrawal of Specially Denatured Spirits, Free of Tax, for Exportation or Transfer to a Foreign-Trade Zone... denatured spirits. The principal on the bond under which the specially denatured spirits were withdrawn...

  2. 26 CFR 1.1502-34 - Special aggregate stock ownership rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Special aggregate stock ownership rules. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-34 Special aggregate stock ownership rules. For purposes of §§ 1.1502-1 through 1.1502-80, in determining...

  3. 26 CFR 1.1502-34 - Special aggregate stock ownership rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Special aggregate stock ownership rules. 1.1502...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-34 Special aggregate stock ownership rules. For purposes of §§ 1.1502-1 through 1.1502-80,...

  4. 26 CFR 1.988-1 - Certain definitions and special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Certain definitions and special rules. 1.988-1 Section 1.988-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.988-1 Certain definitions and special rules. (a) Section 988 transaction—(1)...

  5. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  6. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  7. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  8. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding...

  9. 26 CFR 1.9002-5 - Special rules relating to interest.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Special rules relating to interest. 1.9002-5 Section 1.9002-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-5 Special...

  10. 26 CFR 1.9002-5 - Special rules relating to interest.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Special rules relating to interest. 1.9002-5 Section 1.9002-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-5 Special...

  11. 26 CFR 1.9002-5 - Special rules relating to interest.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Special rules relating to interest. 1.9002-5 Section 1.9002-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-5 Special...

  12. 26 CFR 1.171-3 - Special rules for certain bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Special rules for certain bonds. 1.171-3 Section 1.171-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.171-3 Special rules for certain bonds. (a)...

  13. 26 CFR 1.614-5 - Special rules as to aggregating nonoperating mineral interests.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special rules as to aggregating nonoperating mineral interests. 1.614-5 Section 1.614-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.614-5 Special rules as to aggregating nonoperating...

  14. 26 CFR 1.823-8 - Special transitional underwriting loss; cross reference.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Special transitional underwriting loss; cross... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain... Perpetual Policies Or Premium Deposits) § 1.823-8 Special transitional underwriting loss; cross...

  15. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Distributions by A Partnership § 1.732-2 Special partnership basis of distributed property. (a) Adjustments under section 734(b). In the case of a...

  16. 26 CFR 1.732-2 - Special partnership basis of distributed property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Special partnership basis of distributed... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.732-2 Special partnership... property to a partner, the partnership bases of the distributed properties shall reflect any increases...

  17. 26 CFR 31.3402(k)-1 - Special rule for tips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Special rule for tips. 31.3402(k)-1 Section 31.3402(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Collection of Income Tax at Source § 31.3402(k)-1 Special rule for tips. (a) Withholding of income tax...

  18. 26 CFR 1.413-1 - Special rules for collectively bargained plans.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 5 2014-04-01 2014-04-01 false Special rules for collectively bargained plans. 1.413-1 Section 1.413-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.413-1 Special rules for...

  19. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  20. Arkansas' Disappearing Tax Base.

    ERIC Educational Resources Information Center

    Schoppmeyer, Martin; Venters, Tommy

    State legislation that has contributed to the reduction of Arkansas' tax base is described in this paper. Amendment 59, adopted in 1980, has reduced the state tax base by millions of dollars. At the end of 1992, the majority of school districts have equalized their real, personal, and carrier and utility property. Act 34, the current foundation…

  1. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

    Eight basic federal tax issues for higher education are examined: preservation of the charitable deduction; keeping the deduction without a floor; enabling all taxpayers to use the deduction; maintenance of full market value deductibility; protecting deductions from minimum tax; excluding taxation of capital gains on bequests and of scholarships;…

  2. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  3. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  4. Conserved charges in timelike warped AdS3 spaces

    NASA Astrophysics Data System (ADS)

    Donnay, L.; Fernández-Melgarejo, J. J.; Giribet, G.; Goya, A.; Lavia, E.

    2015-06-01

    We consider the timelike version of warped anti-de Sitter space (WAdS), which corresponds to the three-dimensional section of the Gödel solution of four-dimensional cosmological Einstein equations. This geometry presents closed timelike curves (CTCs), which are inherited from its four-dimensional embedding. In three dimensions, this type of solution can be supported without matter provided the graviton acquires mass. Here, among the different ways to consistently give mass to the graviton in three dimensions, we consider the parity-even model known as new massive gravity (NMG). In the bulk of timelike WAdS3 space, we introduce defects that, from the three-dimensional point of view, represent spinning massive particlelike objects. For this type of source, we investigate the definition of quasilocal gravitational energy as seen from infinity, far beyond the region where the CTCs appear. We also consider the covariant formalism applied to NMG to compute the mass and the angular momentum of spinning particlelike defects and compare the result with the one obtained by means of the quasilocal stress tensor. We apply these methods to special limits in which the WAdS3 solutions coincide with locally AdS3 and locally AdS2×R spaces. Finally, we make some comments about the asymptotic symmetry algebra of asymptotically WAdS3 spaces in NMG.

  5. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

  6. Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

    ERIC Educational Resources Information Center

    Hulsart, Robyn W.

    2007-01-01

    This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

  7. 29 CFR 779.262 - Excise taxes at the retail level.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041. Such excise taxes are levied at the retail level on any liquid fuel sold for use, or used in a diesel-powered highway vehicle. A similar tax is imposed on the sale of such special motor fuels as benzene...

  8. 29 CFR 779.262 - Excise taxes at the retail level.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041. Such excise taxes are levied at the retail level on any liquid fuel sold for use, or used in a diesel-powered highway vehicle. A similar tax is imposed on the sale of such special motor fuels as benzene...

  9. 29 CFR 779.262 - Excise taxes at the retail level.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... the retail level on highway vehicle fuels other than gasoline under the provisions of 26 U.S.C. 4041. Such excise taxes are levied at the retail level on any liquid fuel sold for use, or used in a diesel-powered highway vehicle. A similar tax is imposed on the sale of such special motor fuels as benzene...

  10. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free retail sales to certain nonprofit educational organizations. 48.4041-17 Section 48.4041-17 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Special Fuels § 48.4041-17 Tax-free retail sales to certain nonprofit educational organizations. (a)...

  11. 26 CFR 1.861-11T - Special rules for allocating and apportioning interest expense of an affiliated group of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Special rules for allocating and apportioning interest expense of an affiliated group of corporations (temporary). 1.861-11T Section 1.861-11T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Based on Income...

  12. 26 CFR 31.3406(d)-4 - Special rules for readily tradable instruments acquired through a broker.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... acquired through a broker. 31.3406(d)-4 Section 31.3406(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(d)-4 Special... tradable instrument is acquired through a post-1983 brokerage account (as defined in §...

  13. The AdS particle [rapid communication

    NASA Astrophysics Data System (ADS)

    Ghosh, Subir

    2005-09-01

    In this Letter we have considered a relativistic Nambu-Goto model for a particle in AdS metric. With appropriate gauge choice to fix the reparameterization invariance, we recover the previously discussed [S. Ghosh, P. Pal, Phys. Lett. B 618 (2005) 243, arxiv:hep-th/0502192] "exotic oscillator". The Snyder algebra and subsequently the κ-Minkowski spacetime are also derived. Lastly we comment on the impossibility of constructing a non-commutative spacetime in the context of open string where only a curved target space is introduced.

  14. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  15. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  16. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  17. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  18. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... controlled group of corporations, as defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  19. Probing crunching AdS cosmologies

    NASA Astrophysics Data System (ADS)

    Kumar, S. Prem; Vaganov, Vladislav

    2016-02-01

    Holographic gravity duals of deformations of CFTs formulated on de Sitter spacetime contain FRW geometries behind a horizon, with cosmological big crunch singularities. Using a specific analytically tractable solution within a particular single scalar truncation of {N}=8 supergravity on AdS4, we first probe such crunching cosmologies with spacelike radial geodesics that compute spatially antipodal correlators of large dimension boundary operators. At late times, the geodesics lie on the FRW slice of maximal expansion behind the horizon. The late time two-point functions factorise, and when transformed to the Einstein static universe, they exhibit a temporal non-analyticity determined by the maximal value of the scale factor ã max. Radial geodesics connecting antipodal points necessarily have de Sitter energy Ɛ ≲ ã max, while geodesics with Ɛ > ã max terminate at the crunch, the two categories of geodesics being separated by the maximal expansion slice. The spacelike crunch singularity is curved "outward" in the Penrose diagram for the deformed AdS backgrounds, and thus geodesic limits of the antipodal correlators do not directly probe the crunch. Beyond the geodesic limit, we point out that the scalar wave equation, analytically continued into the FRW patch, has a potential which is singular at the crunch along with complex WKB turning points in the vicinity of the FRW crunch. We then argue that the frequency space Green's function has a branch point determined by ã max which corresponds to the lowest quasinormal frequency.

  20. Accounting for product substitution in the analysis of food taxes targeting obesity.

    PubMed

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. PMID:23192837

  1. Holography beyond conformal invariance and AdS isometry?

    SciTech Connect

    Barvinsky, A. O.

    2015-03-15

    We suggest that the principle of holographic duality be extended beyond conformal invariance and AdS isometry. Such an extension is based on a special relation between functional determinants of the operators acting in the bulk and on its boundary, provided that the boundary operator represents the inverse propagators of the theory induced on the boundary by the Dirichlet boundary value problem in the bulk spacetime. This relation holds for operators of a general spin-tensor structure on generic manifolds with boundaries irrespective of their background geometry and conformal invariance, and it apparently underlies numerous O(N{sup 0}) tests of the AdS/CFT correspondence, based on direct calculation of the bulk and boundary partition functions, Casimir energies, and conformal anomalies. The generalized holographic duality is discussed within the concept of the “double-trace” deformation of the boundary theory, which is responsible in the case of large-N CFT coupled to the tower of higher-spin gauge fields for the renormalization group flow between infrared and ultraviolet fixed points. Potential extension of this method beyond the one-loop order is also briefly discussed.

  2. Holography beyond conformal invariance and AdS isometry?

    NASA Astrophysics Data System (ADS)

    Barvinsky, A. O.

    2015-03-01

    We suggest that the principle of holographic duality be extended beyond conformal invariance and AdS isometry. Such an extension is based on a special relation between functional determinants of the operators acting in the bulk and on its boundary, provided that the boundary operator represents the inverse propagators of the theory induced on the boundary by the Dirichlet boundary value problem in the bulk spacetime. This relation holds for operators of a general spin-tensor structure on generic manifolds with boundaries irrespective of their background geometry and conformal invariance, and it apparently underlies numerous O( N 0) tests of the AdS/CFT correspondence, based on direct calculation of the bulk and boundary partition functions, Casimir energies, and conformal anomalies. The generalized holographic duality is discussed within the concept of the "double-trace" deformation of the boundary theory, which is responsible in the case of large- N CFT coupled to the tower of higher-spin gauge fields for the renormalization group flow between infrared and ultraviolet fixed points. Potential extension of this method beyond the one-loop order is also briefly discussed.

  3. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

    Acknowledges the good work of private schools but resists the provision of further direct or indirect government aid to these schools. Argues that tax credits will adversely affect public education and American society. (Author/WD)

  4. AdS3: the NHEK generation

    NASA Astrophysics Data System (ADS)

    Bena, Iosif; Heurtier, Lucien; Puhm, Andrea

    2016-05-01

    It was argued in [1] that the five-dimensional near-horizon extremal Kerr (NHEK) geometry can be embedded in String Theory as the infrared region of an infinite family of non-supersymmetric geometries that have D1, D5, momentum and KK monopole charges. We show that there exists a method to embed these geometries into asymptotically- {AdS}_3× {S}^3/{{Z}}_N solutions, and hence to obtain infinite families of flows whose infrared is NHEK. This indicates that the CFT dual to the NHEK geometry is the IR fixed point of a Renormalization Group flow from a known local UV CFT and opens the door to its explicit construction.

  5. Shadows, currents, and AdS fields

    SciTech Connect

    Metsaev, R. R.

    2008-11-15

    Conformal totally symmetric arbitrary spin currents and shadow fields in flat space-time of dimension greater than or equal to four are studied. A gauge invariant formulation for such currents and shadow fields is developed. Gauge symmetries are realized by involving the Stueckelberg fields. A realization of global conformal boost symmetries is obtained. Gauge invariant differential constraints for currents and shadow fields are obtained. AdS/CFT correspondence for currents and shadow fields and the respective normalizable and non-normalizable solutions of massless totally symmetric arbitrary spin AdS fields are studied. The bulk fields are considered in a modified de Donder gauge that leads to decoupled equations of motion. We demonstrate that leftover on shell gauge symmetries of bulk fields correspond to gauge symmetries of boundary currents and shadow fields, while the modified de Donder gauge conditions for bulk fields correspond to differential constraints for boundary conformal currents and shadow fields. Breaking conformal symmetries, we find interrelations between the gauge invariant formulation of the currents and shadow fields, and the gauge invariant formulation of massive fields.

  6. 27 CFR 19.21 - Tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  7. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  8. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  9. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  10. 26 CFR 20.0-2 - General description of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax... through 2016 and the regulations thereunder. (c) Method of determining tax; estate of nonresident not...

  11. 26 CFR 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Special rules for pre-1997 long-term care insurance contracts. 1.7702B-2 Section 1.7702B-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.7702B-2 Special rules for...

  12. ADS pilot program Plan

    NASA Technical Reports Server (NTRS)

    Clauson, J.; Heuser, J.

    1981-01-01

    The Applications Data Service (ADS) is a system based on an electronic data communications network which will permit scientists to share the data stored in data bases at universities and at government and private installations. It is designed to allow users to readily locate and access high quality, timely data from multiple sources. The ADS Pilot program objectives and the current plans for accomplishing those objectives are described.

  13. 26 CFR 1.121-4 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Special rules. 1.121-4 Section 1.121-4 Internal... TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.121-4 Special rules. (a) Property of... exchanged includes an interest in the dwelling unit. For rules relating to the sale or exchange of...

  14. 20 CFR 408.941 - Will we notify you before we refer an SVB overpayment for tax refund offset?

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Will we notify you before we refer an SVB overpayment for tax refund offset? 408.941 Section 408.941 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.941 Will we notify you before...

  15. 20 CFR 408.941 - Will we notify you before we refer an SVB overpayment for tax refund offset?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Will we notify you before we refer an SVB overpayment for tax refund offset? 408.941 Section 408.941 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.941 Will we notify you before...

  16. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work... work incentive program credit carryback. (a) Special period of limitation. (1) If the claim for credit or refund related to an overpayment of income tax attributable to a work incentive program...

  17. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  18. The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

    ERIC Educational Resources Information Center

    Brighton, Deb; Northup, Jim

    The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

  19. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  20. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  1. 26 CFR 301.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tax which is paid before the first day of such month. (e) No addition to tax if fraud penalty... tax if a 50-percent addition to the tax for fraud is assessed with respect to the same underpayment... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to file tax return or to pay tax....

  2. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  3. 7 CFR 1925.3 - Servicing taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Servicing taxes. 1925.3 Section 1925.3 Agriculture... TAXES Real Estate Tax Servicing § 1925.3 Servicing taxes. (a) The County Supervisor will be responsible for ascertaining that all mortgaged real estate is listed properly for tax purposes. (b) The...

  4. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The lesson…

  5. A Guide to Tax Policy and Higher Education: An Analysis of Tuition Tax Credits, Tax Savings Plans, Vouchers and Independent Higher Education. Tax Policy Papers: 1981, Issue I.

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

    Details and policy implications of proposals concerning tuition tax credits, tax allowances, and vouchers for private colleges and universities are considered. Several formulas for tuition tax credits are tested to determine whether a tuition tax credit can be both cost-sensitive and need-sensitive. Advantages and disadvantages of tax saving plans…

  6. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  7. Motor Fuel Excise Taxes

    SciTech Connect

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  8. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

  9. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  10. Tax Breaks for Training.

    ERIC Educational Resources Information Center

    Feuer, Dale

    1986-01-01

    Discusses the policy of using tax incentives to stimulate investment in training, which allows the federal government to offer financial support without getting directly involved. The popularity of this policy and the reasons for it are examined. Proposed legislation directed at training needs is described. (CT)

  11. 26 CFR 1.1092(d)-1 - Definitions and special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Definitions and special rules. 1.1092(d)-1 Section 1.1092(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1092(d)-1 Definitions...

  12. 26 CFR 1.414(r)-11 - Definitions and special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Definitions and special rules. 1.414(r)-11 Section 1.414(r)-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...

  13. 27 CFR 19.237 - Special rule for semimonthly filers for the month of September.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Special rule for semimonthly filers for the month of September. 19.237 Section 19.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits Taxes Requirements for...

  14. 26 CFR 1.367(b)-2 - Definitions and special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-2 Definitions and special rules. (a... income as a dividend under section 1248 and the regulations thereunder if the stock were sold by the...) exchange in which DC is required to include the all earnings and profits amount in income. FC was not...

  15. 26 CFR 1.401(l)-4 - Special rules for railroad plans.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Special rules for railroad plans. 1.401(l)-4 Section 1.401(l)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.401(l)-4...

  16. 26 CFR 1.512(c)-1 - Special rules applicable to partnerships; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special rules applicable to partnerships; in general. 1.512(c)-1 Section 1.512(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of...

  17. 26 CFR 26.2652-2 - Special election for qualified terminable interest property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Special election for qualified terminable interest property. 26.2652-2 Section 26.2652-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE...

  18. 26 CFR 26.2652-2 - Special election for qualified terminable interest property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Special election for qualified terminable interest property. 26.2652-2 Section 26.2652-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE...

  19. 26 CFR 26.2652-2 - Special election for qualified terminable interest property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special election for qualified terminable interest property. 26.2652-2 Section 26.2652-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE...

  20. 26 CFR 26.2652-2 - Special election for qualified terminable interest property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special election for qualified terminable interest property. 26.2652-2 Section 26.2652-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE...

  1. 26 CFR 26.2652-2 - Special election for qualified terminable interest property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Special election for qualified terminable interest property. 26.2652-2 Section 26.2652-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE...

  2. 26 CFR 40.6302(c)-2 - Special rules for September.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... incurred during the second semimonthly period in September; (B) Treating 11/15 of the amount determined... of taxes for the period September 16th through 26th is not less than 11/90 of the net tax liability... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Special rules for September....

  3. 26 CFR 40.6302(c)-2 - Special rules for September.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... incurred during the second semimonthly period in September; (B) Treating 11/15 of the amount determined... of taxes for the period September 16th through 26th is not less than 11/90 of the net tax liability... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rules for September....

  4. 26 CFR 40.6302(c)-2 - Special rules for September.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... incurred during the second semimonthly period in September; (B) Treating 11/15 of the amount determined... of taxes for the period September 16th through 26th is not less than 11/90 of the net tax liability... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Special rules for September....

  5. 26 CFR 40.6302(c)-2 - Special rules for September.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... incurred during the second semimonthly period in September; (B) Treating 11/15 of the amount determined... of taxes for the period September 16th through 26th is not less than 11/90 of the net tax liability... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Special rules for September....

  6. The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2009-01-01

    This analysis examines the demographics of the special needs population in public and private schools in Oklahoma and estimates the impact on school enrollments providing tax credit funded scholarship grants for special needs students. The author and his colleagues develop a model that shows how the expenditures of Oklahoma's school districts vary…

  7. Innovations Without Added Costs

    ERIC Educational Resources Information Center

    Cereghino, Edward

    1974-01-01

    There is no question that we are in a tight money market, and schools are among the first institutions to feel the squeeze. Therefore, when a plan is offered that provides for innovations without added costs, its something worth noting. (Editor)

  8. What Value "Value Added"?

    ERIC Educational Resources Information Center

    Richards, Andrew

    2015-01-01

    Two quantitative measures of school performance are currently used, the average points score (APS) at Key Stage 2 and value-added (VA), which measures the rate of academic improvement between Key Stage 1 and 2. These figures are used by parents and the Office for Standards in Education to make judgements and comparisons. However, simple…

  9. Introducing ADS Labs

    NASA Astrophysics Data System (ADS)

    Accomazzi, Alberto; Henneken, E.; Grant, C. S.; Kurtz, M. J.; Di Milia, G.; Luker, J.; Thompson, D. M.; Bohlen, E.; Murray, S. S.

    2011-05-01

    ADS Labs is a platform that ADS is introducing in order to test and receive feedback from the community on new technologies and prototype services. Currently, ADS Labs features a new interface for abstract searches, faceted filtering of results, visualization of co-authorship networks, article-level recommendations, and a full-text search service. The streamlined abstract search interface provides a simple, one-box search with options for ranking results based on a paper relevancy, freshness, number of citations, and downloads. In addition, it provides advanced rankings based on collaborative filtering techniques. The faceted filtering interface allows users to narrow search results based on a particular property or set of properties ("facets"), allowing users to manage large lists and explore the relationship between them. For any set or sub-set of records, the co-authorship network can be visualized in an interactive way, offering a view of the distribution of contributors and their inter-relationships. This provides an immediate way to detect groups and collaborations involved in a particular research field. For a majority of papers in Astronomy, our new interface will provide a list of related articles of potential interest. The recommendations are based on a number of factors, including text similarity, citations, and co-readership information. The new full-text search interface allows users to find all instances of particular words or phrases in the body of the articles in our full-text archive. This includes all of the scanned literature in ADS as well as a select portion of the current astronomical literature, including ApJ, ApJS, AJ, MNRAS, PASP, A&A, and soon additional content from Springer journals. Fulltext search results include a list of the matching papers as well as a list of "snippets" of text highlighting the context in which the search terms were found. ADS Labs is available at http://adslabs.org

  10. Specialized Science

    PubMed Central

    Fang, Ferric C.

    2014-01-01

    As the body of scientific knowledge in a discipline increases, there is pressure for specialization. Fields spawn subfields that then become entities in themselves that promote further specialization. The process by which scientists join specialized groups has remarkable similarities to the guild system of the middle ages. The advantages of specialization of science include efficiency, the establishment of normative standards, and the potential for greater rigor in experimental research. However, specialization also carries risks of monopoly, monotony, and isolation. The current tendency to judge scientific work by the impact factor of the journal in which it is published may have roots in overspecialization, as scientists are less able to critically evaluate work outside their field than before. Scientists in particular define themselves through group identity and adopt practices that conform to the expectations and dynamics of such groups. As part of our continuing analysis of issues confronting contemporary science, we analyze the emergence and consequences of specialization in science, with a particular emphasis on microbiology, a field highly vulnerable to balkanization along microbial phylogenetic boundaries, and suggest that specialization carries significant costs. We propose measures to mitigate the detrimental effects of scientific specialism. PMID:24421049

  11. Special Needs.

    ERIC Educational Resources Information Center

    Braswell, Ray, Ed.

    This document contains the following papers on special needs instruction and technology: (1) "Hawaii Special Education Teacher Induction" (Kalena Oliva and Quinn Avery); (2) "The Impact of Group v Individual Use of Hypermedia-Based Instruction" (Lewis R. Johnson, Louis P. Semrau, and Gail E. Fitzgerald); (3) "Assistive Technology Meets…

  12. The effect of cigarette taxes on cigarette consumption, 1955 through 1994.

    PubMed Central

    Meier, K J; Licari, M J

    1997-01-01

    OBJECTIVES: This study examines the effectiveness of state and federal taxes in reducing the consumption of cigarettes, estimates the impact of government health warnings, and shows how warnings and taxes interact. METHODS: By means of a pooled time-series analysis from 1955 through 1994 with the 50 states as units of analysis, the impact of excise taxes on cigarette consumption for several different models and econometric techniques is assessed. RESULTS: From 1955 through 1994, increases in state taxes were effective in reducing cigarette use. Federal tax increases, however, appear to have been more effective. This difference is partly the result of the "bootlegging" of cigarettes across state lines and the size of the increases in the federal tax. Cigarette consumption also declined when health warning labels were added. CONCLUSIONS: Increases of taxes on cigarettes are associated with declines in the consumption of tobacco. Because of inflation, increased health concerns, and the declining percentage of smokers, however, large reductions in consumption require large tax increases. PMID:9240101

  13. Korea's 2015 cigarette tax increases.

    PubMed

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time. PMID:25673328

  14. Two Virasoro symmetries in stringy warped AdS3

    NASA Astrophysics Data System (ADS)

    Compère, Geoffrey; Guica, Monica; Rodriguez, Maria J.

    2014-12-01

    We study three-dimensional consistent truncations of type IIB supergravity which admit warped AdS3 solutions. These theories contain subsectors that have no bulk dynamics. We show that the symplectic form for these theories, when restricted to the non-dynamical subsectors, equals the symplectic form for pure Einstein gravity in AdS3. Consequently, for each consistent choice of boundary conditions in AdS3, we can define a consistent phase space in warped AdS3 with identical conserved charges. This way, we easily obtain a Virasoro × Virasoro asymptotic symmetry algebra in warped AdS3; two different types of Virasoro × Kač-Moody symmetries are also consistent alternatives.

  15. Taxes and Bribes in Uganda

    PubMed Central

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  16. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  17. 26 CFR 31.3406(d)-3 - Special 30-day rules for certain reportable payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(d)-3 Special 30-day rules for... not qualify for, or the payor does not apply, the 90-day grace period described in § 1.6049-5(d)(2)(ii... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Special 30-day rules for certain...

  18. 26 CFR 31.3406(d)-3 - Special 30-day rules for certain reportable payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(d)-3 Special 30-day rules for... not qualify for, or the payor does not apply, the 90-day grace period described in § 1.6049-5(d)(2)(ii... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Special 30-day rules for certain...

  19. 26 CFR 31.3406(d)-3 - Special 30-day rules for certain reportable payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3406(d)-3 Special 30-day rules for... not qualify for, or the payor does not apply, the 90-day grace period described in § 1.6049-5(d)(2)(ii... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special 30-day rules for certain...

  20. Special Delivery.

    ERIC Educational Resources Information Center

    Zimmer, Phil

    1986-01-01

    Specialized publications such as "Opera News,""Gourmet," and "Forbes" can bring an institution's story to targeted audiences. The experiences of Chautauqua Institution are described. Some of the benefits of marketing articles to these publications are discussed. (MLW)

  1. Special Libraries

    ERIC Educational Resources Information Center

    Lavendel, Giuliana

    1977-01-01

    Discusses problems involved in maintaining special scientific or engineering libraries, including budget problems, remote storage locations, rental computer retrieval systems, protecting trade secrets, and establishing a magnetic tape library. (MLH)

  2. 27 CFR 24.237 - Spirits added to juice or concentrated fruit juice.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... concentrated fruit juice. 24.237 Section 24.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... concentrated fruit juice. Juice or concentrated fruit juice to which spirits have been added may not have an alcohol content exceeding 24 percent by volume. Although not considered to be wine, juice or...

  3. 27 CFR 24.237 - Spirits added to juice or concentrated fruit juice.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... concentrated fruit juice. 24.237 Section 24.237 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... concentrated fruit juice. Juice or concentrated fruit juice to which spirits have been added may not have an alcohol content exceeding 24 percent by volume. Although not considered to be wine, juice or...

  4. Toward State Tax Reform: Lessons from State Tax Studies.

    ERIC Educational Resources Information Center

    McGuire, Therese J.; Rio, Jessica E.

    This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies…

  5. Leading Change, Adding Value.

    PubMed

    Evans, Nick

    2016-09-12

    Essential facts Leading Change, Adding Value is NHS England's new nursing and midwifery framework. It is designed to build on Compassion in Practice (CiP), which was published 3 years ago and set out the 6Cs: compassion, care, commitment, courage, competence and communication. CiP established the values at the heart of nursing and midwifery, while the new framework sets out how staff can help transform the health and care sectors to meet the aims of the NHS England's Five Year Forward View. PMID:27615573

  6. Dirac operator on fuzzy AdS2

    NASA Astrophysics Data System (ADS)

    Fakhri, Hossein; Imaanpur, Ali

    2003-03-01

    In this article we construct the chirality and Dirac operators on noncommutative AdS2. We also derive the discrete spectrum of the Dirac operator which is important in the study of the spectral triple associated to AdS2. It is shown that the degeneracy of the spectrum present in the commutative AdS2 is lifted in the noncommutative case. The way we construct the chirality operator is suggestive of how to introduce the projector operators of the corresponding projective modules on this space.

  7. An xp model on AdS2 spacetime

    NASA Astrophysics Data System (ADS)

    Molina-Vilaplana, Javier; Sierra, Germán

    2013-12-01

    In this paper we formulate the xp model on the AdS2 spacetime. We find that the spectrum of the Hamiltonian has positive and negative eigenvalues, whose absolute values are given by a harmonic oscillator spectrum, which in turn coincides with that of a massive Dirac fermion in AdS2. We extend this result to generic xp models which are shown to be equivalent to a massive Dirac fermion on spacetimes whose metric depend of the xp Hamiltonian. Finally, we construct the generators of the isometry group SO(2,1) of the AdS2 spacetime, and discuss the relation with conformal quantum mechanics.

  8. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  9. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  10. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  11. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

    Analyzing the United States Supreme Court decision in "Mueller v. Allen" declaring that certain forms of tuition tax credit are not unconstitutional, the author points out that school administrators should monitor legislative activities and be active in state policymaking or the future may hold larger tax credits and direct financial subsidies.…

  12. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

    As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

  13. The Tax Break's Double Bind.

    ERIC Educational Resources Information Center

    Milner, Jeffrey L.; And Others

    1990-01-01

    Stimulating economic activity by offering tax abatements can deprive schools of tax revenues for years while enrollment is increasing. Taking action forestalled a substantial loss of revenue for the Twinsburg City Schools in Ohio. Offers advice to boards facing a similar circumstance and suggests ways school boards can be involved in enterprise…

  14. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  15. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  16. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  17. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  18. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  19. 26 CFR 301.6362-3 - Qualified resident tax which is a percentage of Federal tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax which is a percentage of Federal tax. 301.6362-3 Section 301.6362-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Collection of Taxes § 301.6362-3 Qualified resident tax which is a percentage of Federal tax. (a) In...

  20. - criticality of AdS black hole in the Einstein-Maxwell-power-Yang-Mills gravity

    NASA Astrophysics Data System (ADS)

    Zhang, Ming; Yang, Zhan-Ying; Zou, De-Cheng; Xu, Wei; Yue, Rui-Hong

    2015-02-01

    We study the - critical behaivor of N-dimensional AdS black holes in Einstein-Maxwell-power-Yang-Mills gravity. Our results show the existence of the Van der Waals like small-large black hole phase transitions when taking some special values of charges of the Maxwell and Yang-Mills fields. Further to calculate the critical exponents of the black holes at the critical point, we find that they are the same as those in the Van der Waals liquid-gas system.

  1. Very special relativity.

    PubMed

    Cohen, Andrew G; Glashow, Sheldon L

    2006-07-14

    By very special relativity (VSR) we mean descriptions of nature whose space-time symmetries are certain proper subgroups of the Poincaré group. These subgroups contain space-time translations together with at least a two-parameter subgroup of the Lorentz group isomorphic to that generated by K(x) + J(y) and K(y)- J(x). We find that VSR implies special relativity (SR) in the context of local quantum field theory or of conservation. Absent both of these added hypotheses, VSR provides a simulacrum of SR for which most of the consequences of Lorentz invariance remain wholly or essentially intact, and for which many sensitive searches for departures from Lorentz invariance must fail. Several feasible experiments are discussed for which Lorentz-violating effects in VSR may be detectable. PMID:16907430

  2. ADS Development in Japan

    NASA Astrophysics Data System (ADS)

    Kikuchi, Kenji

    2010-06-01

    Accelerator driven nuclear transmutation system has been pursued to have a clue to the solution of high-level radioactive waste management. The concept consists of super conducting linac, sub-critical reactor and the beam window. Reference model is set up to 800MW thermal power by using 1.5GeV proton beams with considerations multi-factors such as core criticality. Materials damage is simulated by high-energy particle transport codes and so on. Recent achievement on irradiation materials experiment is stated and the differences are pointed out if core burn-up is considered or not. Heat balance in tank-type ADS indicates the temperature conditions of steam generator, the beam widow and cladding materials. Lead-bismuth eutectics demonstration has been conducted. Corrosion depth rate was shown by experiments.

  3. Supersymmetric warped AdS in extended topologically massive supergravity

    NASA Astrophysics Data System (ADS)

    Deger, N. S.; Kaya, A.; Samtleben, H.; Sezgin, E.

    2014-07-01

    We determine the most general form of off-shell N=(1,1) supergravity field configurations in three dimensions by requiring that at least one off-shell Killing spinor exists. We then impose the field equations of the topologically massive off-shell supergravity and find a class of solutions whose properties crucially depend on the norm of the auxiliary vector field. These are spacelike-squashed and timelike-stretched AdS3 for the spacelike and timelike norms, respectively. At the transition point where the norm vanishes, the solution is null warped AdS3. This occurs when the coefficient of the Lorentz-Chern-Simons term is related to the AdS radius by μℓ=2. We find that the spacelike-squashed AdS3 can be modded out by a suitable discrete subgroup of the isometry group, yielding an extremal black hole solution which avoids closed timelike curves.

  4. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  5. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  6. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  7. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for...

  8. 27 CFR 41.112 - Tax return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  9. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  10. 7 CFR 1436.14 - Taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 10 2010-01-01 2010-01-01 false Taxes. 1436.14 Section 1436.14 Agriculture... Taxes. The borrower must pay, when due, all real and personal property taxes that may affect CCC's..., CCC may pay any unpaid taxes with respect to the collateral or land securing a loan made in...

  11. 27 CFR 70.412 - Excise taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid...

  12. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system…

  13. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... carryforward net operating losses and carryforward investment tax credits expected to reduce future taxes... carryforward net operating losses and carryforward investment tax credits previously recorded in this...

  14. Ad Astra Per Automobile

    NASA Astrophysics Data System (ADS)

    Peterson, C. C.; D'Alto, N.; Frambach, A.; Gaskill, M.; Hostetler, A. J.; Johnson, R.; Novy, R.

    2005-05-01

    There are professional research observatories open to the public across the United States. Many of these offer public tours, star parties, classes, lectures, and educational movies about astronomy. Lick Observatory, the oldest continually operated professional observatory in the world, lies just east of San Jose, California. It is home to planet searches and offers special summer evening programs. McDonald Observatory, near Fort Davis, Texas, offers a wide variety of visitor programs year-round, including Star Parties three nights per week. Green Bank radio observatory in the mountains of West Virginia is home to the 360 foot Byrd Radio Telescope. Visitors are welcome year round and they can visit the new Science Center and exhibits. Other observatories noted are Sacramento Peak near Cloud Croft, New Mexico, the Very Large Array near Socorro, New Mexico, Palomar near San Diego, California, Cincinnati Observatory and Historic Landmark, and Arecibo Observatory in Puerto Rico.

  15. Special Advocate.

    ERIC Educational Resources Information Center

    Vander Weele, Maribeth

    1992-01-01

    Thomas Hehir, special education chief of Chicago Public Schools, is evangelist of integrating children with disabilities into regular classrooms. By completely reorganizing department viewed as political patronage dumping ground, Hehir has made remarkable progress in handling large number of children awaiting evaluation and placement in special…

  16. Special Relativity

    NASA Astrophysics Data System (ADS)

    Sartori, L.; Murdin, P.

    2000-11-01

    The special theory of relativity (SR), developed by ALBERT EINSTEIN in 1905, represents a revolutionary change in the human conception of the nature of space and time. According to SR, space and time are not absolute but must be viewed as components of a single entity, SPACE-TIME. This idea has numerous important implications, both conceptual and practical....

  17. Special Reports.

    ERIC Educational Resources Information Center

    Wiant, Sarah K.; Lynch, Clifford; Nevins, Kate; Juergens, Bonnie

    1998-01-01

    Contains three special reports: developments in copyright law, 1997 (World Intellectual Property Organization (WIPO) legislation, Ashcroft Bill, No Electronic Theft Act, database protection, Conference on Fair Use (CONFU), judicial decisions, principles for licensing electronic resources, and Uniform Commercial Code Article 2B); Internet2 and the…

  18. Specialized Mediation.

    ERIC Educational Resources Information Center

    Hammond, Carol; And Others

    1992-01-01

    Six articles discuss librarians as mediators in special circumstances. Highlights include the reference librarian and the information paraprofessional; effective reference mediation for nontraditional public library users, including mentally impaired patrons and illiterate adults; the academic librarian's role in the education process; and…

  19. The Association between Tax Structure and Cigarette Price Variability: Findings from the International Tobacco Control Policy Evaluation (ITC) Project

    PubMed Central

    Shang, Ce; Chaloupka, Frank J.; Fong, Geoffrey T; Thompson, Mary; O’Connor, Richard J

    2015-01-01

    Background Recent studies have shown that more opportunities exist for tax avoidance when cigarette excise tax structure departs from a uniform specific structure. However, the association between tax structure and cigarette price variability has not been thoroughly studied in the existing literature. Objective To examine how cigarette tax structure is associated with price variability. The variability of self-reported prices is measured using the ratios of differences between higher and lower prices to the median price such as the IQR-to-median ratio. Methods We used survey data taken from the International Tobacco Control Policy Evaluation (ITC) Project in 17 countries to conduct the analysis. Cigarette prices were derived using individual purchase information and aggregated to price variability measures for each surveyed country and wave. The effect of tax structures on price variability was estimated using Generalised Estimating Equations after adjusting for year and country attributes. Findings Our study provides empirical evidence of a relationship between tax structure and cigarette price variability. We find that, compared to the specific uniform tax structure, mixed uniform and tiered (specific, ad valorem or mixed) structures are associated with greater price variability (p≤0.01). Moreover, while a greater share of the specific component in total excise taxes is associated with lower price variability (p≤0.05), a tiered tax structure is associated with greater price variability (p≤0.01). The results suggest that a uniform and specific tax structure is the most effective tax structure for reducing tobacco consumption and prevalence by limiting price variability and decreasing opportunities for tax avoidance. PMID:25855641

  20. 26 CFR 1.72-17A - Special rules applicable to employee annuities and distributions under deferred compensation...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Special rules applicable to employee annuities and distributions under deferred compensation plans to self-employed individuals and owner-employees. 1.72-17A Section 1.72-17A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  1. 26 CFR 1.7702B-2 - Special rules for pre-1997 long-term care insurance contracts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Special rules for pre-1997 long-term care insurance contracts. 1.7702B-2 Section 1.7702B-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial...

  2. 26 CFR 25.2523(f)-1A - Special rule applicable to community property transferred prior to January 1, 1982.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Special rule applicable to community property transferred prior to January 1, 1982. 25.2523(f)-1A Section 25.2523(f)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions Prior to 1982...

  3. 26 CFR 1.927(d)-2T - Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Temporary regulations; definitions and special rules relating to Foreign Sales Corporation. 1.927(d)-2T Section 1.927(d)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens of United...

  4. 26 CFR 1.927(d)-2T - Temporary regulations; definitions and special rules relating to Foreign Sales Corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Temporary regulations; definitions and special rules relating to Foreign Sales Corporation. 1.927(d)-2T Section 1.927(d)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Earned Income of Citizens of United States §...

  5. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... CFR Sections Affected, which appears in the Finding Aids section of the printed volume and at www..., Republic of Guyana Haiti Honduras Hong Kong Hungarian People's Republic Iceland India Indonesia Iran...

  6. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... Guatemala Guinea, Republic of Guyana Haiti Honduras Hong Kong Hungarian People's Republic Iceland...

  7. Busing, Taxes, and Desegregation. Special Monograph No. 4. Management Series.

    ERIC Educational Resources Information Center

    DeMont, Roger, Ed.; And Others

    This monograph summarizes recent developments in school law in the areas of school segregation, school finance, and interdistrict integration in order to project future developments in these areas. The content of this publication has been taken in part from transcripts of a conference on law and public education. (Detroit, Michigan, October 27,…

  8. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of determining gross...

  9. 27 CFR 44.32 - Rate of special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that... OF THE TREASURY (CONTINUED) TOBACCO EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES... 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of determining gross...

  10. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of determining gross...

  11. 27 CFR 40.32 - Rates of special tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... defined in 26 U.S.C. 1563 and implementing regulations in 26 CFR 1.1563-1 through 1.1563-4, except that..., DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES... 26 U.S.C. 5061(e)(3) shall be treated as one taxpayer for the purpose of determining gross...

  12. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR Sections Affected, which appears in the Finding Aids section of the printed volume and on GPO... Pakistan Panama Papua New Guinea Paraguay People's Republic of China Peru Philippines Poland Portugal...

  13. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... Norway Oman Pakistan Panama Papua New Guinea Paraguay People's Republic of China Peru Philippines...

  14. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the List of CFR Sections Affected, which appears in the Finding Aids section of the printed volume and... Norway Oman Pakistan Panama Papua New Guinea Paraguay People's Republic of China Peru Philippines...

  15. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  16. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  17. Taxing sugar-sweetened beverages: a survey of knowledge, attitudes and behaviours

    PubMed Central

    Rivard, Cheryl; Smith, Danielle; McCann, Susan E; Hyland, Andrew

    2016-01-01

    Objective To assess current beverage consumption patterns and anticipated reaction to an added 20% tax on these products. Design A random-digit dialled telephone interview lasting 20min was administered to assess demographics, beverage consumption behaviours and intentions regarding consumption of sugar-sweetened beverages in the event of an additional tax on these beverages. Setting Respondents were recruited throughout the USA. Subjects The study included 592 adults. Results Sixty-nine per cent of respondents reported consuming at least one prepackaged sugar-sweetened beverage in the past week; those who consumed sugar-sweetened beverages averaged seven pre-packaged beverages per week. Ninety-one per cent knew that frequent consumption of soft drinks increases risk of obesity. Thirty-six per cent supported a tax on sugar-sweetened beverages with greatest support among those aged 18–24 years, those with BMI<30kg/m2 and those with higher levels of education (P<0.05). Over one-third of respondents said that they would cut back on their sweetened beverage consumption in the event of an added 20% tax on these beverages. Conclusions Our findings suggest that an added tax on these beverages could influence some to cut down on their consumption, reducing their risk of obesity and related illnesses. PMID:22269063

  18. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... special rules for woodlands—(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery...

  19. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... special rules for woodlands—(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery...

  20. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... special rules for woodlands—(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery...

  1. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... special rules for woodlands—(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery...

  2. 26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... special rules for woodlands—(1) In general. This paragraph applies to the election of special rules for woodlands under section 2032A(e)(13) of the Code, as added by section 421(h) of the Economic Recovery...

  3. Carbon taxes and India

    SciTech Connect

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H.; Shukla, P.R.

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  4. Value Added in English Schools

    ERIC Educational Resources Information Center

    Ray, Andrew; McCormack, Tanya; Evans, Helen

    2009-01-01

    Value-added indicators are now a central part of school accountability in England, and value-added information is routinely used in school improvement at both the national and the local levels. This article describes the value-added models that are being used in the academic year 2007-8 by schools, parents, school inspectors, and other…

  5. Per aspirin ad astra...

    PubMed

    Hartung, Thomas

    2009-12-01

    Taking the 110th anniversary of marketing of aspirin as starting point, the almost scary toxicological profile of aspirin is contrasted with its actual use experience. The author concludes that we are lucky that, in 1899, there was no regulatory toxicology. Adding, for the purpose of this article, a fourth R to the Three Rs, i.e. Realism, three reality-checks are carried out. The first one comes to the conclusion that the tools of toxicology are hardly adequate for the challenges ahead. The second one concludes that, specifically, the implementation of the EU REACH system is not feasible with these tools, mainly with regard to throughput. The third one challenges the belief that classical alternative methods, i.e. replacing animal test-based tools one by one, is actually leading to a new toxicology - it appears to change only patches of the patchwork, but not to overcome any inherent limitations other than ethical ones. The perspective lies in the Toxicology for the 21st Century initiatives, which aim to create a new approach from the scratch, by an evidence-based toxicology and a global "Human Toxicology Programme". PMID:20105011

  6. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of income taxes. (a) In general....

  7. Universal slow fall-off to the unique AdS infinity in Einstein-Gauss-Bonnet gravity

    SciTech Connect

    Maeda, Hideki

    2008-08-15

    In this paper, the following two propositions are proven under the dominant energy condition for the matter field in the higher-dimensional spherically symmetric spacetime in Einstein-Gauss-Bonnet gravity in the presence of a cosmological constant {lambda}. First, for {lambda}{<=}0 and {alpha}{>=}0 without a fine-tuning to give a unique anti-de Sitter (AdS) vacuum, where {alpha} is the Gauss-Bonnet coupling constant, vanishing generalized Misner-Sharp mass is equivalent to the maximally symmetric spacetime. Under the fine-tuning, it is equivalent to the vacuum class I spacetime. Second, under the fine-tuning with {alpha}>0, the asymptotically AdS spacetime in the higher-dimensional Henneaux-Teitelboim sense is only a special class of the vacuum class I spacetime. This means the universal slow fall-off to the unique AdS infinity in the presence of physically reasonable matter.

  8. Special Rules for Special Ed.

    ERIC Educational Resources Information Center

    Weatherly, Julie J.

    2000-01-01

    School districts are on safer legal ground if they recommend appropriate educational services for each special-needs child, convene parents and school personnel for Individual Education Plan meetings, make placement decisions based on individualized, thorough evaluations; document alternative options; develop behavior-management programs, and use…

  9. 3D τ RR -minimization in AdS4 gauged supergravity

    NASA Astrophysics Data System (ADS)

    Amariti, Antonio; Gnecchi, Alessandra

    2016-07-01

    In this paper we propose the identification in AdS4 N = 2 gauged supergravity of the coefficient τRR of 3D N = 2 SCFTs. We constrain the structure of this function in supergravity by combining the results from unitarity, holography and localization. We show that our conjectured function is minimized by the exact R-charge, corresponding to a gravitational attractor for the scalars of special geometry. We identify this mechanism with the supergravity dual of τ RR -minimization. We check this proposal in ABJM model, comparing with expectations from localization and AdS/CFT duality. We comment also on possible relations with black hole microstates counting, recently obtained from application of localization techniques.

  10. 27 CFR 20.189 - Use of specially denatured spirits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Use of specially denatured spirits. 20.189 Section 20.189 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Operations by Dealers and Users of...

  11. Recruiting & Retaining Special Education Personnel... A Step by Step Guide

    ERIC Educational Resources Information Center

    Copenhaver, John

    2005-01-01

    Finding and hiring highly qualified candidates in today's education marketplace can be as frustrating and demanding as it is rewarding and satisfying. National projections suggest special education personnel shortages in the coming years may tax the ability of schools to provide services for children with disabilities. While teacher turnover rates…

  12. Curriculum of Work-Study Program, Special Education.

    ERIC Educational Resources Information Center

    Smith, Darrell; And Others

    The work study curriculum guide for secondary special education students was designed for use in a classroom atmosphere simulating a work setting. Performance objectives and suggested activities are listed for 10 units (sample subunits in parentheses): purchasing habits (advertising methods, types of stores and merchandise, sales tax); budgeting…

  13. 27 CFR 20.189 - Use of specially denatured spirits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Use of specially denatured spirits. 20.189 Section 20.189 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Operations by Dealers and Users of...

  14. 27 CFR 20.189 - Use of specially denatured spirits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Use of specially denatured spirits. 20.189 Section 20.189 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF DENATURED ALCOHOL AND RUM Operations by Dealers and Users of...

  15. 26 CFR 1.815-6 - Special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Distributions to Shareholders § 1.815-6 Special rules. (a) Election to transfer amounts from policyholders surplus account to shareholders surplus account—(1) In general. Section 815(d)(1) permits a life... shareholders surplus account as of the beginning of the taxable year following the taxable year for which...

  16. Special Relativity

    NASA Astrophysics Data System (ADS)

    Woodhouse, Nicholas M. J.

    This course on special relativity emphasizes the coordinate-free and tensorial approach to Einstein's theory. The author encourages the reader to look at problems from a four-dimensional point of view, so preparing them for further study in relativistic physics, gravitation and cosmology. The book will be especially appealing to students with a mathematical bent and those who like brevity and clarity of reasoning.

  17. 26 CFR 31.3406(h)-2 - Special rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and... subject to the penalty under section 6705 (failure of a broker to provide notice to a payor). (h) To...

  18. 26 CFR 31.3406(h)-2 - Special rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and...)(1)(C). (3) Joint foreign payees—(i) For further guidance, see § 31.3406(h)-2T(a)(3)(i)....

  19. 26 CFR 31.3406(h)-2 - Special rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and... subject to the penalty under section 6705 (failure of a broker to provide notice to a payor). (h) To...

  20. 26 CFR 31.3406(h)-2 - Special rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and... subject to the penalty under section 6705 (failure of a broker to provide notice to a payor). (h) To...

  1. 26 CFR 31.3406(h)-2 - Special rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Special rules. 31.3406(h)-2 Section 31.3406(h... Collection of Income Tax at Source § 31.3406(h)-2 Special rules. (a) Joint accounts—(1) Relevant name and... subject to the penalty under section 6705 (failure of a broker to provide notice to a payor). (h) To...

  2. Supergravity at the boundary of AdS supergravity

    NASA Astrophysics Data System (ADS)

    Amsel, Aaron J.; Compère, Geoffrey

    2009-04-01

    We give a general analysis of AdS boundary conditions for spin-3/2 Rarita-Schwinger fields and investigate boundary conditions preserving supersymmetry for a graviton multiplet in AdS4. Linear Rarita-Schwinger fields in AdSd are shown to admit mixed Dirichlet-Neumann boundary conditions when their mass is in the range 0≤|m|<1/2lAdS. We also demonstrate that mixed boundary conditions are allowed for larger masses when the inner product is “renormalized” accordingly with the action. We then use the results obtained for |m|=1/lAdS to explore supersymmetric boundary conditions for N=1 AdS4 supergravity in which the metric and Rarita-Schwinger fields are fluctuating at the boundary. We classify boundary conditions that preserve boundary supersymmetry or superconformal symmetry. Under the AdS/CFT dictionary, Neumann boundary conditions in d=4 supergravity correspond to gauging the superconformal group of the three-dimensional CFT describing M2-branes, while N=1 supersymmetric mixed boundary conditions couple the CFT to N=1 superconformal topologically massive gravity.

  3. 47 CFR 95.139 - Adding a small base station or a small control station.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 5 2013-10-01 2013-10-01 false Adding a small base station or a small control... SPECIAL RADIO SERVICES PERSONAL RADIO SERVICES General Mobile Radio Service (GMRS) § 95.139 Adding a small... or more small base stations or a small control station may be added to a GMRS system at any...

  4. 47 CFR 95.139 - Adding a small base station or a small control station.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 5 2012-10-01 2012-10-01 false Adding a small base station or a small control... SPECIAL RADIO SERVICES PERSONAL RADIO SERVICES General Mobile Radio Service (GMRS) § 95.139 Adding a small... or more small base stations or a small control station may be added to a GMRS system at any...

  5. 47 CFR 95.139 - Adding a small base station or a small control station.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 5 2014-10-01 2014-10-01 false Adding a small base station or a small control... SPECIAL RADIO SERVICES PERSONAL RADIO SERVICES General Mobile Radio Service (GMRS) § 95.139 Adding a small... or more small base stations or a small control station may be added to a GMRS system at any...

  6. 26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring.... dollars), including, but not limited to, bank accounts, certificates of deposit, money market...

  7. 26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring.... dollars), including, but not limited to, bank accounts, certificates of deposit, money market...

  8. 26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring.... dollars), including, but not limited to, bank accounts, certificates of deposit, money market...

  9. 26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring.... dollars), including, but not limited to, bank accounts, certificates of deposit, money market...

  10. All AdS7 solutions of type II supergravity

    NASA Astrophysics Data System (ADS)

    Apruzzi, Fabio; Fazzi, Marco; Rosa, Dario; Tomasiello, Alessandro

    2014-04-01

    In M-theory, the only AdS7 supersymmetric solutions are AdS7 × S 4 and its orbifolds. In this paper, we find and classify new supersymmetric solutions of the type AdS7 × M 3 in type II supergravity. While in IIB none exist, in IIA with Romans mass (which does not lift to M-theory) there are many new ones. We use a pure spinor approach reminiscent of generalized complex geometry. Without the need for any Ansatz, the system determines uniquely the form of the metric and fluxes, up to solving a system of ODEs. Namely, the metric on M 3 is that of an S 2 fibered over an interval; this is consistent with the Sp(1) R-symmetry of the holographically dual (1,0) theory. By including D8 brane sources, one can numerically obtain regular solutions, where topologically M 3 ≅ S 3.

  11. Worldsheet scattering in AdS3/CFT2

    NASA Astrophysics Data System (ADS)

    Sundin, Per; Wulff, Linus

    2013-07-01

    We confront the recently proposed exact S-matrices for AdS 3/ CFT 2 with direct worldsheet calculations. Utilizing the BMN and Near Flat Space (NFS) expansions for strings on AdS 3 × S 3 × S 3 × S 1 and AdS 3 × S 3 × T 4 we compute both tree-level and one-loop scattering amplitudes. Up to some minor issues we find nice agreement in the tree-level sector. At the one-loop level however we find that certain non-zero tree-level processes, which are not visible in the exact solution, contribute, via the optical theorem, and give an apparent mismatch for certain amplitudes. Furthermore we find that a proposed one-loop modification of the dressing phase correctly reproduces the worldsheet calculation while the standard Hernandez-Lopez phase does not. We also compute several massless to massless processes.

  12. Detailed ultraviolet asymptotics for AdS scalar field perturbations

    NASA Astrophysics Data System (ADS)

    Evnin, Oleg; Jai-akson, Puttarak

    2016-04-01

    We present a range of methods suitable for accurate evaluation of the leading asymptotics for integrals of products of Jacobi polynomials in limits when the degrees of some or all polynomials inside the integral become large. The structures in question have recently emerged in the context of effective descriptions of small amplitude perturbations in anti-de Sitter (AdS) spacetime. The limit of high degree polynomials corresponds in this situation to effective interactions involving extreme short-wavelength modes, whose dynamics is crucial for the turbulent instabilities that determine the ultimate fate of small AdS perturbations. We explicitly apply the relevant asymptotic techniques to the case of a self-interacting probe scalar field in AdS and extract a detailed form of the leading large degree behavior, including closed form analytic expressions for the numerical coefficients appearing in the asymptotics.

  13. New massive gravity and AdS(4) counterterms.

    PubMed

    Jatkar, Dileep P; Sinha, Aninda

    2011-04-29

    We show that the recently proposed Dirac-Born-Infeld extension of new massive gravity emerges naturally as a counterterm in four-dimensional anti-de Sitter space (AdS(4)). The resulting on-shell Euclidean action is independent of the cutoff at zero temperature. We also find that the same choice of counterterm gives the usual area law for the AdS(4) Schwarzschild black hole entropy in a cutoff-independent manner. The parameter values of the resulting counterterm action correspond to a c=0 theory in the context of the duality between AdS(3) gravity and two-dimensional conformal field theory. We rewrite this theory in terms of the gauge field that is used to recast 3D gravity as a Chern-Simons theory. PMID:21635026

  14. The School Property Tax Reconsidered.

    ERIC Educational Resources Information Center

    Jones, Thomas

    1978-01-01

    The error of school finance reform has been to tie educational equity and efficiency considerations to equalization of the local tax base. An alternative strategy would center on the cost and quality of each district's program. (Author/IRT)

  15. New Federalism, Taxes, and Cities.

    ERIC Educational Resources Information Center

    Kaplan, Marshall

    1982-01-01

    Discusses how recent changes in federal policies have adversely affected cities. Modifications of the state block grant system, tax laws, reductions in federal support for welfare programs, and a massive federal debt have all hurt urban economies. (AM)

  16. Variations of 14C around AD 775 and AD 1795 - due to solar activity

    NASA Astrophysics Data System (ADS)

    Neuhäuser, R.; Neuhäuser, D. L.

    2015-12-01

    The motivation for our study is the disputed cause for the strong variation of 14C around AD 775. Our method is to compare the 14C variation around AD 775 with other periods of strong variability. Our results are: (a) We see three periods, where 14C varied over 200 yr in a special way showing a certain pattern of strong secular variation: after a Grand Minimum with strongly increasing 14C, there is a series of strong short-term drop(s), rise(s), and again drop(s) within 60 yr, ending up to 200 yr after the start of the Grand Minimum. These three periods include the strong rises around BC 671, AD 775, and AD 1795. (b) We show with several solar activity proxies (radioisotopes, sunspots, and aurorae) for the AD 770s and 1790s that such intense rapid 14C increases can be explained by strong rapid decreases in solar activity and, hence, wind, so that the decrease in solar modulation potential leads to an increase in radioisotope production. (c) The strong rises around AD 775 and 1795 are due to three effects, (i) very strong activity in the previous cycles (i.e. very low 14C level), (ii) the declining phase of a very strong Schwabe cycle, and (iii) a phase of very weak activity after the strong 14C rise - very short and/or weak cycle(s) like the suddenly starting Dalton minimum. (d) Furthermore, we can show that the strong change at AD 1795 happened after a pair of two packages of four Schwabe cycles with certain hemispheric leadership (each package consists of two Gnevyshev-Ohl pairs, respectively two Hale-Babcock pairs). We show with several additional arguments that the rise around AD 775 was not that special. We conclude that such large, short-term rises in 14C (around BC 671, AD 775, and 1795) do not need to be explained by highly unlikely solar super-flares nor other rare events, but by extra-solar cosmic rays modulated due to solar activity variations.

  17. Schools Without Property Taxes: Hope or Illusion? Fastback Series, No. 1.

    ERIC Educational Resources Information Center

    Shannon, Thomas A.; Benson, Charles

    Recent court decisions have declared that those public school financing systems dependent substantially on local ad valorem (property) taxes violate the equal protection clause of the 14th Amendment. The violation stems from the fact that local school district spending and educational quality are dependent on the values of real property in the…

  18. Phases of global AdS black holes

    NASA Astrophysics Data System (ADS)

    Basu, Pallab; Krishnan, Chethan; Subramanian, P. N. Bala

    2016-06-01

    We study the phases of gravity coupled to a charged scalar and gauge field in an asymptotically Anti-de Sitter spacetime ( AdS 4) in the grand canonical ensemble. For the conformally coupled scalar, an intricate phase diagram is charted out between the four relevant solutions: global AdS, boson star, Reissner-Nordstrom black hole and the hairy black hole. The nature of the phase diagram undergoes qualitative changes as the charge of the scalar is changed, which we discuss. We also discuss the new features that arise in the extremal limit.

  19. 26 CFR 31.3101-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees §...

  20. 26 CFR 31.3101-3 - When employee tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  1. 26 CFR 31.3111-4 - Liability for employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  2. 26 CFR 31.3111-3 - When employer tax attaches.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on...

  3. 26 CFR 31.3301-1 - Persons liable for tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...

  4. 26 CFR 31.3111-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers §...

  5. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...

  6. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

    Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

  7. Massachusetts Taxes: A Factual Guide to Future Action.

    ERIC Educational Resources Information Center

    Massachusetts Advisory Council on Education, Boston.

    Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

  8. State and Local Tax Performance, 1981 (Basic Tabulations).

    ERIC Educational Resources Information Center

    Quindry, Kenneth E.; Schoening, Niles C.

    Fiscal year 1981 state and local tax performance data are presented, which indicate comparative utilization of taxable resources. Estimates are provided of tax ability for 15 major taxes and total taxes, and tax ability to tax collections for the 50 states and their subdivisions is compared. Tables include the following: population, personal…

  9. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  10. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1... section 2012 against the Federal estate tax for gift tax paid under chapter 12 of the Internal...

  11. 7 CFR 1925.4 - Servicing delinquent taxes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... REGULATIONS TAXES Real Estate Tax Servicing § 1925.4 Servicing delinquent taxes. (a) The County Supervisor will contact each borrower with a delinquent tax and make every practical effort to have him pay the tax with his own funds. He will use the Management System Card for follow-up of delinquent taxes....

  12. 26 CFR 31.3221-3 - Supplemental tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal...

  13. The forecaster's added value

    NASA Astrophysics Data System (ADS)

    Turco, M.; Milelli, M.

    2009-09-01

    skill scores of two competitive forecast. It is important to underline that the conclusions refer to the analysis of the Piemonte operational alert system, so they cannot be directly taken as universally true. But we think that some of the main lessons that can be derived from this study could be useful for the meteorological community. In details, the main conclusions are the following: - despite the overall improvement in global scale and the fact that the resolution of the limited area models has increased considerably over recent years, the QPF produced by the meteorological models involved in this study has not improved enough to allow its direct use, that is, the subjective HQPF continues to offer the best performance; - in the forecast process, the step where humans have the largest added value with respect to mathematical models, is the communication. In fact the human characterisation and communication of the forecast uncertainty to end users cannot be replaced by any computer code; - eventually, although there is no novelty in this study, we would like to show that the correct application of appropriated statistical techniques permits a better definition and quantification of the errors and, mostly important, allows a correct (unbiased) communication between forecasters and decision makers.

  14. AdS/CFT connection between Boltzmann and Einstein equations: Kinetic theory and pure gravity in AdS space

    SciTech Connect

    Iyer, Ramakrishnan; Mukhopadhyay, Ayan

    2010-04-15

    The AdS/CFT correspondence defines a sector with universal strongly coupled dynamics in the field theory as the dual of pure gravity in AdS described by Einstein's equation with a negative cosmological constant. We explain here, from the field-theoretic viewpoint how the dynamics in this sector gets determined by the expectation value of the energy-momentum tensor alone. We first show that the Boltzmann equation has very special solutions which could be functionally completely determined in terms of the energy-momentum tensor alone. We call these solutions conservative solutions. We indicate why conservative solutions should also exist when we refine this kinetic description to go closer to the exact microscopic theory or even move away from the regime of weak coupling so that no kinetic description could be employed. We argue that these conservative solutions form the universal sector dual to pure gravity at strong coupling and large N. Based on this observation, we propose a regularity condition on the energy-momentum tensor so that the dual solution in pure gravity has a smooth future horizon. We also study if irreversibility emerges only at long time scales of observation, unlike the case of the Boltzmann equation.

  15. Mystery cloud of AD 536

    NASA Technical Reports Server (NTRS)

    Stothers, R. B.

    1984-01-01

    The possible cause of the densest and most persistent dry fog on record, which was observed in Europe and the Middle East during AD 536 and 537, is discussed. The fog's long duration toward the south and the high sulfuric acid signal detected in Greenland in ice cores dated around AD 540 support the theory that the fog was due to the explosion of the Rabaul volcano, the occurrence of which has been dated at about AD 540 by the radiocarbon method.

  16. 26 CFR 48.4081-4 - Gasoline; special rules for gasoline blendstocks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Gasoline; special rules for gasoline blendstocks..., Tread Rubber, and Taxable Fuel Taxable Fuel § 48.4081-4 Gasoline; special rules for gasoline blendstocks... gasoline blendstocks. Generally, under prescribed conditions, tax is not imposed on gasoline...

  17. 26 CFR 31.3406(h)-2T - Special rules (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Special rules (temporary). 31.3406(h)-2T Section 31.3406(h)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... SOURCE Collection of Income Tax at Source § 31.3406(h)-2T Special rules (temporary). (a) through...

  18. 26 CFR 48.4223-1 - Special rules relating to further manufacture.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Special rules relating to further manufacture.... § 48.4223-1 Special rules relating to further manufacture. (a) Purchasing manufacturer to be treated as... resold tax free under section 4221(a)(1) of the Code for use by it in further manufacture shall...

  19. 26 CFR 48.4223-1 - Special rules relating to further manufacture.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Special rules relating to further manufacture.... § 48.4223-1 Special rules relating to further manufacture. (a) Purchasing manufacturer to be treated as... resold tax free under section 4221(a)(1) of the Code for use by it in further manufacture shall...

  20. 26 CFR 48.4223-1 - Special rules relating to further manufacture.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Special rules relating to further manufacture.... § 48.4223-1 Special rules relating to further manufacture. (a) Purchasing manufacturer to be treated as... resold tax free under section 4221(a)(1) of the Code for use by it in further manufacture shall...