20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

Code of Federal Regulations, 2011 CFR

2011-04-01

... modified adjusted gross income for the more recent tax year changes? 418.2245 Section 418.2245 Employees... Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross... recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more...

20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

Code of Federal Regulations, 2013 CFR

2013-04-01

... modified adjusted gross income for the more recent tax year changes? 418.2245 Section 418.2245 Employees... Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross... recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more...

20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

Code of Federal Regulations, 2014 CFR

2014-04-01

... modified adjusted gross income for the more recent tax year changes? 418.2245 Section 418.2245 Employees... Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross... recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more...

20 CFR 418.2245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

Code of Federal Regulations, 2012 CFR

2012-04-01

... modified adjusted gross income for the more recent tax year changes? 418.2245 Section 418.2245 Employees... Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's Modified Adjusted Gross... recent tax year changes? (a) If you notify us that your modified adjusted gross income for the more...

20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2012 CFR

2012-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to us...

20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2014 CFR

2014-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to us...

20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2013 CFR

2013-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to us...

20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2011 CFR

2011-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... gross income for the more recent tax year changes? If you know that the information you provided to us...

20 CFR 418.1270 - What modified adjusted gross income evidence will we not accept?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What modified adjusted gross income evidence will we not accept? 418.1270 Section 418.1270 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... letter from IRS acknowledging the change. We will also not accept illegible or unsigned copies of income...

20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2011 CFR

2011-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240 Section 418.2240 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related... about your modified adjusted gross income for the more recent tax year changes? We will follow the rules...

20 CFR 418.1245 - What will happen if you notify us that your modified adjusted gross income for the more recent...

Code of Federal Regulations, 2010 CFR

2010-04-01

... modified adjusted gross income for the more recent tax year changes? 418.1245 Section 418.1245 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly... changes? (a) If you notify us that your modified adjusted gross income for the more recent tax year has...

20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2014 CFR

2014-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Monthly Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax... about your modified adjusted gross income for the more recent tax year changes? We will follow the rules...

20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2013 CFR

2013-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Monthly Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax... about your modified adjusted gross income for the more recent tax year changes? We will follow the rules...

20 CFR 418.2240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2012 CFR

2012-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.2240... Monthly Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax... about your modified adjusted gross income for the more recent tax year changes? We will follow the rules...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1240 - Should you notify us if the information you gave us about your modified adjusted gross income for...

Code of Federal Regulations, 2010 CFR

2010-04-01

... gave us about your modified adjusted gross income for the more recent tax year changes? 418.1240 Section 418.1240 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B... gross income for the more recent tax year changes? If you know that the information you provided to us...

20 CFR 418.2265 - What kind of evidence of a significant modified adjusted gross income reduction will you need to...

Code of Federal Regulations, 2011 CFR

2011-04-01

... modified adjusted gross income reduction will you need to support your request? 418.2265 Section 418.2265 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related Monthly Adjustments to... reduction will you need to support your request? We will follow the rules in § 418.1265, except that any...

26 CFR 1.832-1 - Gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deposit premiums received, but not assessments, shall be excluded from gross income. Gross income does not... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Gross income. 1.832-1 Section 1.832-1 Internal... TAXES Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in section 832(b)(1...

26 CFR 1.832-4 - Gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in section 831(a... gross income. Section 832(b)(1)(D) provides that in the case of a mutual fire or flood insurance company...

26 CFR 1.832-4 - Gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in section 831(a... gross income. Section 832(b)(1)(D) provides that in the case of a mutual fire or flood insurance company...

26 CFR 1.832-4 - Gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in section 831(a... gross income. Section 832(b)(1)(D) provides that in the case of a mutual fire or flood insurance company...

26 CFR 1.832-4 - Gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in section 831(a... gross income. Section 832(b)(1)(D) provides that in the case of a mutual fire or flood insurance company...

26 CFR 1.832-4 - Gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAXES Other Insurance Companies § 1.832-4 Gross income. (a)(1) Gross income as defined in section 832(b... the exhibit, however, do not reflect an insurance company's income as defined in the Code. By reason... amounts payable to customers under the applicable portion of such arrangements as losses incurred...

75 FR 78897 - Definition of Omission From Gross Income

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-17

... Definition of Omission From Gross Income AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations defining an omission from gross income for... overstatement of basis in a sold asset results in an omission from gross income. The regulations will affect any...

26 CFR 1.832-1 - Gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in § 1.831-1 the..., remittances from the home office of a foreign insurance company to the United States branch, borrowed money...

26 CFR 1.832-1 - Gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in § 1.831-1 the..., remittances from the home office of a foreign insurance company to the United States branch, borrowed money...

26 CFR 1.832-1 - Gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in § 1.831-1 the..., remittances from the home office of a foreign insurance company to the United States branch, borrowed money...

26 CFR 1.832-1 - Gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-1 Gross income. (a) Gross income as defined in... under section 61, except that in the case of a mutual fire insurance company described in § 1.831-1 the..., remittances from the home office of a foreign insurance company to the United States branch, borrowed money...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.613-3 - Gross income from the property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Gross income from the property. 1.613-3 Section 1.613-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.613-3 Gross income from the property. Oil and gas...

26 CFR 1.61-3 - Gross income derived from business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 162 (c), (f), or (g) in the case of a business expense. The cost of goods sold should be... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Gross income derived from business. 1.61-3... Taxable Income § 1.61-3 Gross income derived from business. (a) In general. In a manufacturing...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

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

26 CFR 1.1312-1 - Double inclusion of an item of gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Double inclusion of an item of gross income. 1... Limitations § 1.1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was...

26 CFR 1.1312-1 - Double inclusion of an item of gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Double inclusion of an item of gross income. 1... Limitations § 1.1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was...

26 CFR 1.1312-1 - Double inclusion of an item of gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Double inclusion of an item of gross income. 1... Limitations § 1.1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was...

26 CFR 1.1312-1 - Double inclusion of an item of gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Double inclusion of an item of gross income. 1... Limitations § 1.1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was...

26 CFR 1.1312-1 - Double inclusion of an item of gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Double inclusion of an item of gross income. 1....1312-1 Double inclusion of an item of gross income. (a) Paragraph (1) of section 1312 applies if the determination requires the inclusion in a taxpayer's gross income of an item which was erroneously included in...

26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES War Loss Recoveries § 1.1332-1 Inclusion in gross income of...

26 CFR 1.691(a)-3 - Character of gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

....691(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-3 Character of gross income. (a) The right..., or by the person entitled to receive such amount by bequest, devise, or inheritance from the decedent...

26 CFR 1.804-3 - Gross investment income of a life insurance company.

Code of Federal Regulations, 2012 CFR

2012-04-01

... income of a life insurance company. (a) Gross investment income defined. For purposes of part I... insurance company as the sum of the following: (1) The gross amount of income from: (i) Interest (including... agreement from which the life insurance company may derive interest, rents, or royalties. (v) The alteration...

26 CFR 1.804-3 - Gross investment income of a life insurance company.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income of a life insurance company. (a) Gross investment income defined. For purposes of part I... insurance company as the sum of the following: (1) The gross amount of income from: (i) Interest (including... agreement from which the life insurance company may derive interest, rents, or royalties. (v) The alteration...

26 CFR 1.804-3 - Gross investment income of a life insurance company.

Code of Federal Regulations, 2014 CFR

2014-04-01

... income of a life insurance company. (a) Gross investment income defined. For purposes of part I... insurance company as the sum of the following: (1) The gross amount of income from: (i) Interest (including... agreement from which the life insurance company may derive interest, rents, or royalties. (v) The alteration...

26 CFR 1.804-3 - Gross investment income of a life insurance company.

Code of Federal Regulations, 2013 CFR

2013-04-01

... income of a life insurance company. (a) Gross investment income defined. For purposes of part I... insurance company as the sum of the following: (1) The gross amount of income from: (i) Interest (including... agreement from which the life insurance company may derive interest, rents, or royalties. (v) The alteration...

26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross...

26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross...

26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross...

26 CFR 1.1332-1 - Inclusion in gross income of war loss recoveries.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Inclusion in gross income of war loss recoveries. 1.1332-1 Section 1.1332-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) War Loss Recoveries § 1.1332-1 Inclusion in gross...

24 CFR 5.611 - Adjusted income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Adjusted income. 5.611 Section 5... Serving Persons with Disabilities: Family Income and Family Payment; Occupancy Requirements for Section 8 Project-Based Assistance Family Income § 5.611 Adjusted income. Adjusted income means annual income (as...

Moderating effect of gross family income on the association between demographic indicators and active commuting to work in Brazilian adults.

PubMed

da Silva, Jaqueline Aragoni; da Silva, Kelly Samara; Del Duca, Giovani Firpo; Dos Santos, Priscila Cristina; Wolker, Sofia; de Oliveira, Elusa Santina Antunes; de Barros, Mauro Virgílio Gomes; Nahas, Markus Vinicius

2016-06-01

To investigate the moderating effect of gross family income on the association between demographic indicators and active commuting to work in Brazilian adults. Secondary analysis of the survey "Lifestyle and leisure habits of industry workers" (n=46,981), conducted in 24 Brazilian states (2006-2008). Self-reported information was collected with a previously tested questionnaire. Crude and adjusted logistic regression models were applied to analyze the association between sociodemographic variables (sex, age, marital status, number of children, education, country area and company size) and active commuting to work in different strata of gross family income. To test the moderating effect, an interaction analysis was applied. The proportion of active commuters among low-, medium- and high-income workers was 40.7% (95%CI:40.0%;41.5%), 27.0% (95%CI:26.3;27.6%) and 11.1%, (95%CI:10.5%;11.7%), respectively. The moderating effect of gross family income was confirmed. Men were more likely (OR:1.22 95%CI:1.12;1.32) to commute actively than women among low-income individuals. Active commuting was less likely among older workers in low-(OR30-39:0.90 95%CI: 0.83;0.98; OR≥40: 0.76 95%CI: 0.68;0.85) and medium-income strata (OR30-39:0.87 95%CI:0.80;0.95; OR≥40:0.84 95%CI:0.76;0.93) and among married individuals in high-income strata (OR:0.72 95%IC:0.61;0.84). Adults with lower education (ORhigh:10.80 95%CI:8.47;13.77), working in the south (ORhigh:1.93 95%CI:1.53;2.44) and in small companies (ORlow:2.50 95%CI:2.28;2.74) were more likely to commute actively; however, the magnitude of these associations differed at each income strata. There was an inverse association between gross family income and active commuting. Gross family income acts as a moderator of the association between demographic indicators and active commuting. Copyright © 2016 Elsevier Inc. All rights reserved.

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

26 CFR 1.61-4 - Gross income of farmers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... from the sale of livestock and produce which he raised, (2) The profits from the sale of any livestock... received which must be considered as income, and (5) Gross income from all other sources. The profit from... purchased animals held for draft, breeding, or dairy purposes, the profits shall be the amount of any excess...

20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2012 CFR

2012-04-01

... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a) or...

20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2011 CFR

2011-04-01

... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a) or...

20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2014 CFR

2014-04-01

... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a) or...

20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2013 CFR

2013-04-01

... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a) or...

20 CFR 418.1201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2010 CFR

2010-04-01

... more recent tax year? 418.1201 Section 418.1201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Recent Tax Year's Modified Adjusted Gross Income § 418.1201 When will we determine your income-related... more recent tax year? We will use a more recent tax year than the years described in § 418.1135(a) or...

26 CFR 1.804-3 - Gross investment income of a life insurance company.

Code of Federal Regulations, 2010 CFR

2010-04-01

... insurance company. (a) Gross investment income defined. For purposes of part I, subchapter L, chapter 1 of the Code, section 804(b) defines the term gross investment income of a life insurance company as the... which the life insurance company may derive interest, rents, or royalties. (v) The alteration or...

26 CFR 1.691(a)-2 - Inclusion in gross income by recipients.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion in gross income by recipients. 1.691(a)-2 Section 1.691(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-2 Inclusion in...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.61-12 - Income from discharge of indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and... the principal purposes of seeking a confirmation under the Bankruptcy Act is the avoidance of income tax, income is not realized by a taxpayer in the case of a cancellation or reduction of his...

26 CFR 1.535-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2011 CFR

2011-04-01

... more recent tax year? 418.2201 Section 418.2201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2201 When will we determine... that you provide for a more recent tax year? We will follow the rules in § 418.1201, except that any...

20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2012 CFR

2012-04-01

... more recent tax year? 418.2201 Section 418.2201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2201 When will we determine... that you provide for a more recent tax year? We will follow the rules in § 418.1201, except that any...

20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2013 CFR

2013-04-01

... more recent tax year? 418.2201 Section 418.2201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2201 When will we determine... that you provide for a more recent tax year? We will follow the rules in § 418.1201, except that any...

20 CFR 418.2201 - When will we determine your income-related monthly adjustment amount based on the modified...

Code of Federal Regulations, 2014 CFR

2014-04-01

... more recent tax year? 418.2201 Section 418.2201 Employees' Benefits SOCIAL SECURITY ADMINISTRATION... Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.2201 When will we determine... that you provide for a more recent tax year? We will follow the rules in § 418.1201, except that any...

Income Tax Law: U.S. Armed Forces Training: Course Book.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

Code of Federal Regulations, 2012 CFR

2012-10-01

... household. In the case of determining the family size of a pregnant woman, the pregnant woman is counted as... of other individuals who have a pregnant woman in their household, the pregnant woman is counted, at... history of predictable fluctuations in income, or other clear indicia of such future changes in income...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

75 FR 15610 - Exclusions From Gross Income of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-30

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

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE....668(a)-1 Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1 - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1 Section 1.668(a)-1 Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

26 CFR 1.545-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Adjustments to taxable income. 1.545-2 Section 1.545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income. (a...

26 CFR 1.527-5 - Activities resulting in gross income to an individual or political organization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Activities resulting in gross income to an individual or political organization. 1.527-5 Section 1.527-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives...

Outcomes of patients in clinical trials with ST-segment elevation myocardial infarction among countries with different gross national incomes.

PubMed

Orlandini, Andrés; Díaz, Rafael; Wojdyla, Daniel; Pieper, Karen; Van de Werf, Frans; Granger, Christopher B; Harrington, Robert A; Boersma, Eric; Califf, Robert M; Armstrong, Paul; White, Harvey; Simes, John; Paolasso, Ernesto

2006-03-01

To evaluate whether there is an association between 30-day mortality in patients with ST-segment elevation myocardial infarction (STEMI) included in clinical trials and country gross national income (GNI). A retrospective analysis of the databases of five randomized trials including 50 310 patients with STEMI (COBALT 7169, GIK-2 2931, HERO-2 17,089, ASSENT-2 17,005, and ASSENT-3 6116 patients) from 53 countries was performed. Countries were divided into three groups according to their GNI based on the World Bank data: low (less than 2900 US dollars), medium (between 2900 US dollars and 9000 US dollars), and high GNI (more than 9000 US dollars per capita). Baseline characteristics, in-hospital management variables, and 30-day outcomes were evaluated. A previously defined logistic regression model was used to adjust for differences in baseline characteristics and to predict mortality. The observed mortality was higher than the predicted mortality in the low (12.1 vs. 11.8%) and in the medium income groups (9.4 vs. 7.9%), whereas it was lower in the high income group (4.9 vs. 5.6%). An inverse relationship between mortality and GNI was observed in STEMI clinical trials. Most of the variability in mortality can be explained by differences in baseline characteristics; however, after adjustment, lower income countries have higher mortality than the expected.

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings... real property used in a trade or business are deductible, but state taxes on net income are not... taxable year (see Appendix 1-A of the Federal Travel Regulations (FTR), which as of March 28, 1988, are...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE... treated as received in prior taxable years; inclusion in gross income. (a) Section 668(a) provides that...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.668(a)-1A - Amounts treated as received in prior taxable years; inclusion in gross income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Amounts treated as received in prior taxable years; inclusion in gross income. 1.668(a)-1A Section 1.668(a)-1A Internal Revenue INTERNAL REVENUE....668(a)-1A Amounts treated as received in prior taxable years; inclusion in gross income. (a) Section...

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL... Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of amounts in gross...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

Code of Federal Regulations, 2014 CFR

2014-10-01

... equivalent to 5 percentage points of the Federal poverty level for the applicable family size only to determine the eligibility of an individual for medical assistance under the eligibility group with the... determine eligibility for a particular eligibility group. (e) MAGI-based income. For the purposes of this...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization. 1.527-6 Section 1.527-6 Internal... TAXES (CONTINUED) Farmers' Cooperatives § 1.527-6 Inclusion of certain amounts in the gross income of an...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment for...

42 CFR 435.603 - Application of modified adjusted gross income (MAGI).

Code of Federal Regulations, 2013 CFR

2013-10-01

... size of a pregnant woman, the pregnant woman is counted as herself plus the number of children she is... woman in their household, the pregnant woman is counted, at State option, as either 1 or 2 person(s) or... signed contract for employment, a clear history of predictable fluctuations in income, or other clear...

26 CFR 1.545-2 - Adjustments to taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

....545-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.545-2 Adjustments to taxable income. (a) Taxes—(1) General rule. (i) In computing undistributed personal holding company income for any taxable...

26 CFR 1.6662-5T - Substantial and gross valuation misstatements under chapter 1 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... persons). (iii) Property. For purposes of this section, the term property refers to both tangible and... adjustments. For rules relating to the penalty imposed with respect to a substantial or gross valuation...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Income Tax Law: U.S. Armed Forces Training: Instructor Guide.

ERIC Educational Resources Information Center

Internal Revenue Service (Dept. of Treasury), Washington, DC.

The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

Wider income gaps, wider waistbands? An ecological study of obesity and income inequality.

PubMed

Pickett, Kate E; Kelly, Shona; Brunner, Eric; Lobstein, Tim; Wilkinson, Richard G

2005-08-01

To see if obesity, deaths from diabetes, and daily calorie intake are associated with income inequality among developed countries. Ecological study of 21 developed countries.Countries: Countries were eligible for inclusion if they were among the top 50 countries with the highest gross national income per capita by purchasing power parity in 2002, had a population over 3 million, and had available data on income inequality and outcome measures. Percentage of obese (body mass index >30) adult men and women, diabetes mortality rates, and calorie consumption per capita per day. Adjusting for gross national per capita income, income inequality was positively correlated with the percentage of obese men (r = 0.48, p = 0.03), the percentage of obese women (r = 0.62, p = 0.003), diabetes mortality rates per 1 million people (r = 0.46, p = 0.04), and average calories per capita per day (r = 0.50, p = 0.02). Correlations were stronger if analyses were weighted for population size. The effect of income inequality on female obesity was independent of average calorie intake. Obesity, diabetes mortality, and calorie consumption were associated with income inequality in developed countries. Increased nutritional problems may be a consequence of the psychosocial impact of living in a more hierarchical society.

24 CFR 954.306 - Rental housing: qualification as affordable housing and income targeting.

Code of Federal Regulations, 2011 CFR

2011-04-01

... affordable housing and income targeting. 954.306 Section 954.306 Housing and Urban Development REGULATIONS... Affordability § 954.306 Rental housing: qualification as affordable housing and income targeting. (a) Rent... tenant; or (ii) A rent that does not exceed 30 percent of the adjusted income of a family whose gross...

Gross Motor Skills and Cardiometabolic Risk in Children: A Mediation Analysis.

PubMed

Burns, Ryan D; Brusseau, Timothy A; Fu, You; Hannon, James C

2017-04-01

The purpose of this study was to examine the linear relationship between gross motor skills and cardiometabolic risk, with aerobic fitness as a mediator variable, in low-income children from the United States. Participants were a convenience sample of 224 children (mean ± SD age = 9.1 ± 1.1 yr; 129 girls and 95 boys) recruited from five low-income elementary schools from the Mountain West Region of the United States. Gross motor skills were assessed using the Test for Gross Motor Development, 3rd Edition. Gross motor skills were analyzed using a locomotor skill, a ball skill, and a total gross motor skill score. Aerobic fitness was assessed using the Progressive Aerobic Cardiovascular Endurance Run that was administered during physical education class. A continuous and age- and sex-adjusted metabolic syndrome score (MetS) was calculated from health and blood marker measurements collected in a fasted state before school hours. Total effects, average direct effects, and indirect effects (average causal mediation effect) were calculated using a bootstrap mediation analysis method via a linear regression algorithm. The average causal mediation effect of gross locomotor skills on MetS scores, using aerobic fitness as the mediator variable, was statistically significant (β = -0.055, 95% confidence interval = -0.097 to -0.021, P = 0.003). The model explained approximately 17.5% of the total variance in MetS with approximately 43.7% of the relationship between locomotor skills and MetS mediated through aerobic fitness. Ball skills did not significantly relate with cardiometabolic risk. There is a significant relationship between gross locomotor skills and cardiometabolic risk that is partially mediated through aerobic fitness in a sample of low-income children from the United States.

Wider income gaps, wider waistbands? An ecological study of obesity and income inequality

PubMed Central

Pickett, K.; Kelly, S.; Brunner, E.; Lobstein, T.; Wilkinson, R.

2005-01-01

Objectives: To see if obesity, deaths from diabetes, and daily calorie intake are associated with income inequality among developed countries. Design: Ecological study of 21 developed countries. Countries: Countries were eligible for inclusion if they were among the top 50 countries with the highest gross national income per capita by purchasing power parity in 2002, had a population over 3 million, and had available data on income inequality and outcome measures. Main outcome measures: Percentage of obese (body mass index >30) adult men and women, diabetes mortality rates, and calorie consumption per capita per day. Results: Adjusting for gross national per capita income, income inequality was positively correlated with the percentage of obese men (r = 0.48, p = 0.03), the percentage of obese women (r = 0.62, p = 0.003), diabetes mortality rates per 1 million people (r = 0.46, p = 0.04), and average calories per capita per day (r = 0.50, p = 0.02). Correlations were stronger if analyses were weighted for population size. The effect of income inequality on female obesity was independent of average calorie intake. Conclusions: Obesity, diabetes mortality, and calorie consumption were associated with income inequality in developed countries. Increased nutritional problems may be a consequence of the psychosocial impact of living in a more hierarchical society. PMID:16020644

26 CFR 1.451-6 - Election to include crop insurance proceeds in gross income in the taxable year following the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Election to include crop insurance proceeds in... (CONTINUED) INCOME TAXES Taxable Year for Which Items of Gross Income Included § 1.451-6 Election to include... or damage. (a) In general. (1) For taxable years ending after December 30, 1969, a taxpayer reporting...

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of...

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of...

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of...

26 CFR 1.662(a)-1 - Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Inclusion of amounts in gross income of beneficiaries of estates and complex trusts; general. 1.662(a)-1 Section 1.662(a)-1 Internal Revenue INTERNAL...) Estates and Trusts Which May Accumulate Income Or Which Distribute Corpus § 1.662(a)-1 Inclusion of...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2013 CFR

2013-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2012 CFR

2012-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2011 CFR

2011-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

26 CFR 1.527-6 - Inclusion of certain amounts in the gross income of an exempt organization which is not a...

Code of Federal Regulations, 2014 CFR

2014-04-01

... an exempt function, it may be subject to tax. There is included in the gross income of such... function. The amount included will be treated as political organization taxable income. (b) Exempt function expenditures—(1) Directly related expenses. (i) Except as provided in this section, the term exempt function...

24 CFR 1000.126 - May a recipient charge flat or income-adjusted rents?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false May a recipient charge flat or income-adjusted rents? 1000.126 Section 1000.126 Housing and Urban Development Regulations Relating to... § 1000.126 May a recipient charge flat or income-adjusted rents? Yes, providing the rental or homebuyer...

26 CFR 1.1385-1 - Amounts includible in patron's gross income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... take into account in the computation of depreciation. P files his income tax returns on a calendar year... patronage dividend to P of $300 in cash with respect to his purchase of the farm implement. P will adjust..., or in computing his depreciation deduction, for the year 1965. In 1968, P receives $300 cash from the...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

Relationship between gross domestic product and duration of untreated psychosis in low- and middle-income countries.

PubMed

Large, Matthew; Farooq, Saeed; Nielssen, Olav; Slade, Tim

2008-10-01

The duration of untreated psychosis (DUP), the period between the first onset of psychotic symptoms and treatment, has an important influence on the outcome of schizophrenia. To compare the published studies of DUP in low- and middle-income (LAMI) countries with the DUP of high-income countries, and examine a possible association between DUP and per capita income. We used six search strategies to locate studies of the DUP from LAMI countries published between January 1975 and January 2008. We then examined the relationship between DUP and measures of economic activity, which was assessed using the LAMI classification of countries and gross domestic product (GDP) purchasing power parity. The average mean DUP in studies from LAMI countries was 125.0 weeks compared with 63.4 weeks in studies from high-income countries (P=0.012). Within the studies from LAMI countries, mean DUP fell by 6 weeks for every $1000 of GDP purchasing power parity. There appears to be an inverse relationship between income and DUP in LAMI countries. The cost of treatment is an impediment to care and subsidised antipsychotic medication would improve the access to treatment and the outcome of psychotic illness in LAMI countries.

Global effects of income and income inequality on adult height and sexual dimorphism in height.

PubMed

Bogin, Barry; Scheffler, Christiane; Hermanussen, Michael

2017-03-01

Average adult height of a population is considered a biomarker of the quality of the health environment and economic conditions. The causal relationships between height and income inequality are not well understood. We analyze data from 169 countries for national average heights of men and women and national-level economic factors to test two hypotheses: (1) income inequality has a greater association with average adult height than does absolute income; and (2) neither income nor income inequality has an effect on sexual dimorphism in height. Average height data come from the NCD-RisC health risk factor collaboration. Economic indicators are derived from the World Bank data archive and include gross domestic product (GDP), Gross National Income per capita adjusted for personal purchasing power (GNI_PPP), and income equality assessed by the Gini coefficient calculated by the Wagstaff method. Hypothesis 1 is supported. Greater income equality is most predictive of average height for both sexes. GNI_PPP explains a significant, but smaller, amount of the variation. National GDP has no association with height. Hypothesis 2 is rejected. With greater average adult height there is greater sexual dimorphism. Findings support a growing literature on the pernicious effects of inequality on growth in height and, by extension, on health. Gradients in height reflect gradients in social disadvantage. Inequality should be considered a pollutant that disempowers people from the resources needed for their own healthy growth and development and for the health and good growth of their children. © 2017 Wiley Periodicals, Inc.

Relations of Growth in Effortful Control to Family Income, Cumulative Risk, and Adjustment in Preschool-age Children

PubMed Central

Lengua, Liliana J.; Moran, Lyndsey; Zalewski, Maureen; Ruberry, Erika; Kiff, Cara; Thompson, Stephanie

2014-01-01

The study examined growth in effortful control (executive control, delay ability) in relation to income, cumulative risk (aggregate of demographic and psychosocial risk factors), and adjustment in 306 preschool-age children (50% girls, 50% boys) from families representing a range of income (29% at- or near-poverty; 28% lower-income; 25% middle-income; 18% upper-income), with 4 assessments starting at 36–40 mos. Income was directly related to levels of executive control and delay ability. Cumulative risk accounted for the effects of income on delay ability but not executive control. Higher initial executive control and slope of executive control and delay ability predicted academic readiness, whereas levels, but not growth, of executive control and delay ability predicted social competence and adjustment problems. Low income is a marker for lower effortful control, which demonstrates additive or mediating effects in the relation of income to children’s preschool adjustment. PMID:25253079

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of gross receipts. 1.993-6 Section 1.993-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-6 Definition of gross receipts. (a...

26 CFR 1.199-3 - Domestic production gross receipts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross...

26 CFR 1.199-3 - Domestic production gross receipts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross...

26 CFR 1.199-3 - Domestic production gross receipts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross...

26 CFR 1.199-3 - Domestic production gross receipts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross...

26 CFR 1.199-3 - Domestic production gross receipts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Domestic production gross receipts. 1.199-3 Section 1.199-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.199-3 Domestic production gross receipts. (a) In...

20 CFR 404.1086 - Community income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income. If community property laws apply to income that an individual derives from a trade or business (other than a trade or business carried on by a partnership), the gross income and deductions attributable to such trade or business shall be treated as the gross income and deductions of the spouse...

20 CFR 418.1301 - What is an initial determination regarding your income-related monthly adjustment amount?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is an initial determination regarding your income-related monthly adjustment amount? 418.1301 Section 418.1301 Employees' Benefits SOCIAL... amount based on information provided by IRS; and (b) Any change in your income-related monthly adjustment...

School Physical Activity Programming and Gross Motor Skills in Children.

PubMed

Burns, Ryan D; Fu, You; Hannon, James C; Brusseau, Timothy A

2017-09-01

We examined the effect of a comprehensive school physical activity program (CSPAP) on gross motor skills in children. Participants were 959 children (1st-6th grade; Mean age = 9.1 ± 1.5 years; 406 girls, 553 boys) recruited from 5 low-income schools receiving a year-long CSPAP intervention. Data were collected at the beginning of the school year and at a 36-week follow-up. Gross motor skills were assessed using the Test for Gross Motor Development (3rd ed.) (TGMD-3) instrument. Multi-level mixed effects models were employed to examine the effect of CSPAP on TGMD-3 scores, testing age and sex as effect modifiers and adjusting for clustering of observations within the data structure. There were statistically significant coefficients for time (β = 8.1, 95% CI [3.9, 12.3], p < .001) and an age × time interaction (β = -1.7, 95% CI [-2.3, -1.1], p < .001) on TGMD-3 total scores. Significant improvements were also seen for locomotor skills and ball skills sub-test scores. Children showed improved gross motor skill scores at the end of the 36-week CSPAP that were modified by age, as younger children displayed greater improvements in TGMD-3 scores compared to older children.

Effortful Control, Behavior Problems and Peer Relations: What Predicts Academic Adjustment in Kindergarteners from Low-income Families?

PubMed Central

Morris, Amanda Sheffield; John, Aesha; Halliburton, Amy L.; Morris, Michael D. S.; Robinson, Lara R.; Myers, Sonya S.; Aucoin, Katherine J.; Keyes, Angela W.; Terranova, Andrew

2013-01-01

This study examined the role of effortful control, behavior problems, and peer relations in the academic adjustment of 74 kindergarten children from primarily low-income families using a short-term longitudinal design. Teachers completed standardized measures of children’s effortful control, internalizing and externalizing problems, school readiness, and academic skills. Children participated in a sociometric interview to assess peer relations. Research Findings: Correlational analyses indicate that children’s effortful control, behavior problems in school, and peer relations are associated with academic adjustment variables at the end of the school year, including school readiness, reading skills, and math skills. Results of regression analyses indicate that household income and children’s effortful control primarily account for variation in children’s academic adjustment. The associations between children’s effortful control and academic adjustment did not vary across sex of the child or ethnicity. Mediational analyses indicate an indirect effect of effortful control on school readiness, through children’s internalizing problems. Practice or Policy: Effortful control emerged as a strong predictor of academic adjustment among kindergarten children from low-income families. Strategies for enhancing effortful control and school readiness among low-income children are discussed. PMID:24163572

Family and Cultural Influences on Low-Income Latino Children's Adjustment

ERIC Educational Resources Information Center

Santiago, Catherine DeCarlo; Wadsworth, Martha E.

2011-01-01

This study examined family and cultural influences on adjustment among 90 low-income Latino middle school children (46% girls; average age = 11.38, SD = 0.66) and their primary caregivers (93% female; average age = 36.12, SD = 6.13). All participants identified as Hispanic/Latino, with 75% of families identifying as Mexican-origin Latino, and 77%…

26 CFR 1.904-6 - Allocation and apportionment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued. Gross income, as determined under foreign law, in the passive category shall first be reduced by... 954(b)(5) and § 1.904-5(c)(2)(ii)(C) (adjusted gross passive income). Gross income in all separate categories (including adjusted gross passive income) is next reduced by deducting any expenses, losses, or...

26 CFR 1.904-6 - Allocation and apportionment of taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accrued. Gross income, as determined under foreign law, in the passive category shall first be reduced by... 954(b)(5) and § 1.904-5(c)(2)(ii)(C) (adjusted gross passive income). Gross income in all separate categories (including adjusted gross passive income) is next reduced by deducting any expenses, losses, or...

7 CFR 1400.502 - Compliance and enforcement.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.502 Compliance and enforcement. (a) To comply with the average adjusted gross income limitation, a person or... CCC from a certified public accountant or attorney that the average adjusted gross income of the...

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

PubMed

Li, David X; Guindon, G Emmanuel

2013-04-01

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

Impact of life expectancy, literacy rate, opened unemployment rate and gross domestic regional income per capita on poverty in the districts/city in Central Sulawesi Province

NASA Astrophysics Data System (ADS)

Tombolotutu, A. D.; Djirimu, M. A.; Lutfi, M.; Anggadini, F.

2018-05-01

Research was conducted in several districts/city in Central Sulawesi Province in order to determine the effect of life expectancy, literacy rate, opened unemployment rate, and gross domestic regional income per capita on poverty at the districts/city in the province. The analysis used is Panel Data Regression. The results show that first, life expectancy and gross domestic regional income have a negative and significant impact on the poverty level in the districts/city in the Province. Second, the opened unemployment rate has a positive and significant effect on the poverty level in the districts/city in the province. Third, literacy rates show a positive effect and insignificant effect on the poverty level in the districts/city in the Province of Central Sulawesi. Fourth, these four variables simultaneously affect the poverty in the districts/city in Central Sulawesi

7 CFR 1400.500 - Applicability.

Code of Federal Regulations, 2010 CFR

2010-01-01

... SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.500 Applicability... program payments or benefits described in § 1400.1 if the average adjusted gross income of the person or... average adjusted gross nonfarm income as defined in § 1400.3 that exceeds $500,000 will not be eligible to...

7 CFR 1400.500 - Applicability.

Code of Federal Regulations, 2011 CFR

2011-01-01

... SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.500 Applicability... program payments or benefits described in § 1400.1 if the average adjusted gross income of the person or... average adjusted gross nonfarm income as defined in § 1400.3 that exceeds $500,000 will not be eligible to...

26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain interest income resulting from these lending transactions as passive activity gross income; (ii... passive activity deductions; and (iii) Allocate the passive activity gross income and passive activity... section. The character of amounts treated under the rules of this section as passive activity gross income...

Income dynamics and the Affordable Care Act.

PubMed

Shore-Sheppard, Lara D

2014-12-01

To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (<138 percent of the Federal Poverty Level [FPL], 138-250 percent FPL, 250-400 percent FPL, and >400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22-64 years. Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. © Health Research and Educational Trust.

Income Dynamics and the Affordable Care Act

PubMed Central

Shore-Sheppard, Lara D

2014-01-01

Objective To examine the sources of family income dynamics leading to movement into and out of Medicaid expansion and subsidy eligibility under the Affordable Care Act. Data Source Survey of Income and Program Participation (SIPP): 1996, 2001, 2004, 2008 panels. Study Design Considering four broad subsidy eligibility categories for monthly Modified Adjusted Gross Income (MAGI) (<138 percent of the Federal Poverty Level [FPL], 138–250 percent FPL, 250–400 percent FPL, and >400 percent FPL), I use duration analysis to examine determinants of movements between categories over the course of a year. Data Collection/Extraction Using detailed monthly data, I determine the members of tax-filing units and calculate an approximation of MAGI at the monthly level. The analysis sample is adults ages 22–64 years. Principal Findings Incomes are highly variable within a year, particularly at the lower end of the income distribution. Employment transitions, including transitions not involving a period of nonemployment, and family structure changes strongly predict sufficient income volatility to trigger a change in subsidy category. Conclusions Income volatility arising from employment and family structure changes is likely to trigger changes in subsidy eligibility within the year, but the sources and effects of the volatility differ substantially depending on the individual's position in the income distribution. PMID:25327987

Family income and appraisals of parental conflict as predictors of psychological adjustment and diurnal cortisol in emerging adulthood.

PubMed

Lucas-Thompson, Rachel G; Hostinar, Camelia E

2013-10-01

The goal of the current study was to provide the first investigation of whether appraisals of parental marital conflict mediate associations of family income with emerging adult psychological adjustment and diurnal cortisol production. Participants were 178 college students who provided 3 saliva samples across the day and reported their family income, adjustment (depressive symptoms, perceived daily stress, internalizing problems, and externalizing problems), and appraisals of their parents' conflict (including perceptions of frequency, intensity, resolution, stability, as well as perceived threat and self-blame for conflict). Results indicated that emerging adults from low-income families reported more-negative conflict appraisals, which in turn predicted lower levels of adjustment; there was no association between income and patterns of cortisol production across the day. However, emerging adults who felt responsible for their parents' conflict displayed cortisol levels that were lower early in the day, with a tendency toward blunted cortisol slopes across the day; those who appraised their parents' conflict less negatively displayed a more normative pattern of cortisol production. These results suggest that effects of family income on psychological adjustment are explained, in part, by appraisals of parental conflict, particularly of appraisals of conflict as threatening, whereas self-blame conflict appraisals have main effects on cortisol, and predict a dysregulated and potentially maladaptive pattern of cortisol production across the day for emerging adults.

26 CFR 1.954-1 - Foreign base company income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount of subpart F income. Thus, for example, items of gross foreign base company income or gross... insurance income because the de minimis test is met are subject to recharacterization under section 952(c). Further, the de minimis and full inclusion tests of paragraph (b) of this section, and the high tax...

26 CFR 1.954-1 - Foreign base company income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... amount of subpart F income. Thus, for example, items of gross foreign base company income or gross... insurance income because the de minimis test is met are subject to recharacterization under section 952(c). Further, the de minimis and full inclusion tests of paragraph (b) of this section, and the high tax...

The impact of income inequality and national wealth on child and adolescent mortality in low and middle-income countries.

PubMed

Ward, Joseph L; Viner, Russell M

2017-05-11

Income inequality and national wealth are strong determinants for health, but few studies have systematically investigated their influence on mortality across the early life-course, particularly outside the high-income world. We performed cross-sectional regression analyses of the relationship between income inequality (national Gini coefficient) and national wealth (Gross Domestic Product (GDP) averaged over previous decade), and all-cause and grouped cause national mortality rate amongst infants, 1-4, 5-9, 10-14, 15-19 and 20-24 year olds in low and middle-income countries (LMIC) in 2012. Gini models were adjusted for GDP. Data were available for 103 (79%) countries. Gini was positively associated with increased all-cause and communicable disease mortality in both sexes across all age groups, after adjusting for national wealth. Gini was only positively associated with increased injury mortality amongst infants and 20-24 year olds, and increased non-communicable disease mortality amongst 20-24 year old females. The strength of these associations tended to increase during adolescence. Increasing GDP was negatively associated with all-cause, communicable and non-communicable disease mortality in males and females across all age groups. GDP was also associated with decreased injury mortality in all age groups except 15-19 year old females, and 15-24 year old males. GDP became a weaker predictor of mortality during adolescence. Policies to reduce income inequality, rather than prioritising economic growth at all costs, may be needed to improve adolescent mortality in low and middle-income countries, a key development priority.

24 CFR 1003.503 - Program income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Program income. 1003.503 Section....503 Program income. (a) Program income requirements for ICDBG grantees are set forth in 24 CFR 85.25, as modified by this section. (b) Program income means gross income received by the grantee or a...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2014 CFR

2014-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) Subject to paragraph (b) of this...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2012 CFR

2012-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2013 CFR

2013-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

Break-even analysis revisited: the need to adjust for profitability, the collection rate and autonomous income.

PubMed

Broyles, R W; Narine, L; Khaliq, A

2003-08-01

This paper modifies traditional break-even analysis and develops a model that reflects the influence of variation in payer mix, the collection rate, profitability and autonomous income on the desired volume alternative. The augmented model indicates that a failure to adjust for uncollectibles and the net surplus results in a systematic understatement of the desired volume alternative. Conversely, a failure to adjust for autonomous income derived from the operation of cafeterias, gift shops or an organization's investment in marketable securities produces an overstatement of the desired volume. In addition, this paper uses Microsoft Excel to develop a spreadsheet that constructs a pro forma income statement, expressed in terms of the contribution margin. The spreadsheet also relies on the percentage of sales or revenue approach to prepare a balance sheet from which indicators of fiscal performance are calculated. Hence, the analysis enables the organization to perform a sensitivity analysis of potential changes in the desired volume, the operating margin, the current ratio, the debt: equity ratio and the amount of cash derived from operations that are associated with expected variation in payer mix, the collection rate, grouped by payer, the net surplus and autonomous income.

Income and child mortality in developing countries: a systematic review and meta-analysis.

PubMed

O'Hare, Bernadette; Makuta, Innocent; Chiwaula, Levison; Bar-Zeev, Naor

2013-10-01

We aimed to quantify the relationship between national income and infant and under-five mortality in developing countries. We conducted a systematic literature search of studies that examined the relationship between income and child mortality (infant and/or under-five mortality) and meta-analysed their results. Developing countries. Child mortality (infant and /or under-five mortality). The systematic literature search identified 24 studies, which produced 38 estimates that examined the impact of income on the mortality rates. Using meta-analysis, we produced pooled estimates of the relationship between income and mortality. The pooled estimate of the relationship between income and infant mortality before adjusting for covariates is -0.95 (95% CI -1.34 to -0.57) and that for under-five mortality is -0.45 (95% CI -0.79 to -0.11). After adjusting for covariates, pooled estimate of the relationship between income and infant mortality is -0.33 (-0.39 to -0.26) while the estimate for under-five mortality is -0.28 (-0.37 to -0.19). If a country has an infant mortality of 50 per 1000 live births and the gross domestic product per capita purchasing power parity increases by 10%, the infant mortality will decrease to 45 per 1000 live births. Income is an important determinant of child survival and this work provides a pooled estimate for the relationship.

7 CFR 1400.503 - Commensurate reduction.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.503... legal entity determined to have an average adjusted gross income in excess of the applicable limitation...

7 CFR 1400.503 - Commensurate reduction.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Average Adjusted Gross Income Limitation § 1400.503... legal entity determined to have an average adjusted gross income in excess of the applicable limitation...

10 CFR 603.1305 - Program income.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Program income. 603.1305 Section 603.1305 Energy... Used in this Part § 603.1305 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a direct result of a TIA. Program income includes...

Burden of typhoid fever in low-income and middle-income countries: a systematic, literature-based update with risk-factor adjustment.

PubMed

Mogasale, Vittal; Maskery, Brian; Ochiai, R Leon; Lee, Jung Seok; Mogasale, Vijayalaxmi V; Ramani, Enusa; Kim, Young Eun; Park, Jin Kyung; Wierzba, Thomas F

2014-10-01

No access to safe water is an important risk factor for typhoid fever, yet risk-level heterogeneity is unaccounted for in previous global burden estimates. Since WHO has recommended risk-based use of typhoid polysaccharide vaccine, we revisited the burden of typhoid fever in low-income and middle-income countries (LMICs) after adjusting for water-related risk. We estimated the typhoid disease burden from studies done in LMICs based on blood-culture-confirmed incidence rates applied to the 2010 population, after correcting for operational issues related to surveillance, limitations of diagnostic tests, and water-related risk. We derived incidence estimates, correction factors, and mortality estimates from systematic literature reviews. We did scenario analyses for risk factors, diagnostic sensitivity, and case fatality rates, accounting for the uncertainty in these estimates and we compared them with previous disease burden estimates. The estimated number of typhoid fever cases in LMICs in 2010 after adjusting for water-related risk was 11·9 million (95% CI 9·9-14·7) cases with 129 000 (75 000-208 000) deaths. By comparison, the estimated risk-unadjusted burden was 20·6 million (17·5-24·2) cases and 223 000 (131 000-344 000) deaths. Scenario analyses indicated that the risk-factor adjustment and updated diagnostic test correction factor derived from systematic literature reviews were the drivers of differences between the current estimate and past estimates. The risk-adjusted typhoid fever burden estimate was more conservative than previous estimates. However, by distinguishing the risk differences, it will allow assessment of the effect at the population level and will facilitate cost-effectiveness calculations for risk-based vaccination strategies for future typhoid conjugate vaccine. Copyright © 2014 Mogasale et al. Open Access article distributed under the terms of CC BY-NC-SA. Published by .. All rights reserved.

32 CFR 37.1335 - Program income.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Program income. 37.1335 Section 37.1335 National... TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1335 Program income. Gross income earned by the recipient or a participant that is generated by a supported activity or earned as a...

38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

38 CFR 3.28 - Automatic adjustment of section 306 and old-law pension income limitations.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Automatic adjustment of section 306 and old-law pension income limitations. 3.28 Section 3.28 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS ADJUDICATION Pension, Compensation, and Dependency and Indemnity...

26 CFR 1.1402(a)-8 - Community income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-8 Community income. (a) In... the management and control of such trade or business, in which case all of such gross income and... rule, the term “management and control” means management and control in fact, not the management and...

Decomposition of the Inequality of Income Distribution by Income Types—Application for Romania

NASA Astrophysics Data System (ADS)

Andrei, Tudorel; Oancea, Bogdan; Richmond, Peter; Dhesi, Gurjeet; Herteliu, Claudiu

2017-09-01

This paper identifies the salient factors that characterize the inequality income distribution for Romania. Data analysis is rigorously carried out using sophisticated techniques borrowed from classical statistics (Theil). Decomposition of the inequalities measured by the Theil index is also performed. This study relies on an exhaustive (11.1 million records for 2014) data-set for total personal gross income of Romanian citizens.

Predictors of Incomes. AIR Forum 1981 Paper.

ERIC Educational Resources Information Center

Witmer, David R.

Income predictions that provide some indication of the potential value of attending college are considered. Standard multiple regression analysis of data describing the income experiences of men 25 years old and older were used to determine differences in incomes of high school and college graduates. Information on the gross national product was…

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.455-1 - Treatment of prepaid subscription income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... business in connection with which prepaid subscription income is received, to include such income in gross income for the taxable years during which a liability exists to furnish or deliver a newspaper, magazine...

26 CFR 1.61-7 - Interest.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Interest. 1.61-7 Section 1.61-7 Internal Revenue... (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-7 Interest. (a) In general. As a general rule, interest received by or credited to the taxpayer constitutes gross income and...

26 CFR 1.61-7 - Interest.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Interest. 1.61-7 Section 1.61-7 Internal Revenue... (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-7 Interest. (a) In general. As a general rule, interest received by or credited to the taxpayer constitutes gross income and...

26 CFR 1.61-7 - Interest.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Interest. 1.61-7 Section 1.61-7 Internal Revenue... (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-7 Interest. (a) In general. As a general rule, interest received by or credited to the taxpayer constitutes gross income and...

26 CFR 1.61-7 - Interest.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Interest. 1.61-7 Section 1.61-7 Internal Revenue... (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.61-7 Interest. (a) In general. As a general rule, interest received by or credited to the taxpayer constitutes gross income and...

The distribution of income is worse than you think: Including pollution impacts into measures of income inequality.

PubMed

Muller, Nicholas Z; Matthews, Peter Hans; Wiltshire-Gordon, Virginia

2018-01-01

This paper calculates the distribution of an adjusted measure of income that deducts damages due to exposure to air pollution from reported market income in the United States from 2011 to 2014. The Gini coefficient for this measure of adjusted income is 0.682 in 2011, as compared to 0.482 for market income. By 2014, we estimate that the Gini for adjusted income fell to 0.646, while the market income Gini did not appreciably change. The inclusion of air pollution damage acts like a regressive tax: with air pollution, the bottom 20% of households lose roughly 10% of the share of income, while the top 20% of households gain 10%. We find that, unlike the case for market income, New England is not the most unequal division with respect to adjusted income. Further, the difference between adjusted income for white and Hispanics is smaller than expected. However, the gap in augmented income between whites and African-Americans is widening.

Effect of a 12-Week Physical Activity Program on Gross Motor Skills in Children.

PubMed

Burns, Ryan D; Fu, You; Fang, Yi; Hannon, James C; Brusseau, Timothy A

2017-12-01

This study examined the effects of a 12-week Comprehensive School Physical Activity Program (CSPAP) on gross motor skill development in children from low-income families. Participants were 1,460 school-aged children (mean age = 8.4 ± 1.8 years; 730 girls, 730 boys) recruited from three schools receiving U.S. governmental financial assistance. Students were recruited from grades K-6. CSPAP was implemented over one semester during the 2014-2015 school year. Select gross motor skill items were assessed during each student's physical education class at baseline and at a 12-week follow-up using the Test for Gross Motor Development-2nd Edition (TGMD-2). Each student's TGMD-2 score was converted to a percentage of the total possible score. A 7 × 2 × 2 analysis of variance test with repeated measures was employed to examine the effects of age, sex, and time on TGMD-2 percent scores, adjusting for clustering within the data structure. There were greater TGMD-2 percent scores at follow-up compared with baseline (82.4% vs. 72.6%, mean difference = 9.8%, p < .001, Cohen's d = 0.67), and greater improvements were seen in younger children compared with older children (mean difference of change = 4.0%-7.5%, p < .01, Cohen's d = 0.30-0.55).

Identifying cost-minimizing strategies for guaranteeing target dairy income over feed cost via use of the Livestock Gross Margin dairy insurance program.

PubMed

Valvekar, M; Cabrera, V E; Gould, B W

2010-07-01

Milk and feed price volatility are the major source of dairy farm risk. Since August 2008 a new federally reinsured insurance program has been available to many US dairy farmers to help minimize the negative effects of adverse price movements. This insurance program is referred to as Livestock Gross Margin Insurance for Dairy Cattle. Given the flexibility in contract design, the dairy farmer has to make 3 critical decisions when purchasing this insurance: 1) the percentage of monthly milk production to be covered, 3) declared feed equivalents used to produce this milk, and 3) the level of gross margin not covered by insurance (i.e., deductible). The objective of this analysis was to provide an optimal strategy of how a dairy farmer could incorporate this insurance program to help manage the variability in net farm income. In this analysis we assumed that a risk-neutral dairy farmer wants to design an insurance contract such that a target guaranteed income over feed cost is obtained at least cost. We undertook this analysis for a representative Wisconsin dairy farm (herd size: 120 cows) producing 8,873 kg (19,545 lb) of milk/cow per year. Wisconsin statistical data indicates that dairy farms of similar size must require an income over feed cost of at least $110/Mg ($5/cwt) of milk to be profitable during the coverage period. Therefore, using data for the July 2009 insurance contract to insure $110/Mg of milk, the least cost contract was found to have a premium of $1.22/Mg ($0.055/cwt) of milk produced insuring approximately 52% of the production with variable monthly production covered during the period of September 2009 to June 2010. This premium represented 1.10% of the desired IOFC. We compared the above optimal strategy with an alternative nonoptimal strategy, defined as a contract insuring the same proportion of milk as the optimal (52%) but with a constant amount insured across all contract months. The premium was found to be almost twice the level obtained

26 CFR 1.6031(a)-1 - Return of partnership income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... gross income (including gains) derived from sources within the United States (U.S.-source income... more of any item of partnership income, gain, loss, deduction, or credit is allocable in the aggregate... allocable items of partnership income, gain, loss, deduction, and credit. (3) Filing obligations for certain...

26 CFR 1.6031(a)-1 - Return of partnership income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... gross income (including gains) derived from sources within the United States (U.S.-source income... more of any item of partnership income, gain, loss, deduction, or credit is allocable in the aggregate... allocable items of partnership income, gain, loss, deduction, and credit. (3) Filing obligations for certain...

26 CFR 1.6654-2T - Exceptions to imposition of the addition to the tax in the case of individuals (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... means any individual whose adjusted gross income shown on the individual's return for the preceding... section, that more than 50 percent of the gross income shown on the return for the preceding taxable year...

26 CFR 1.857-3 - Net income from foreclosure property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

26 CFR 1.857-3 - Net income from foreclosure property.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

26 CFR 1.857-3 - Net income from foreclosure property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-3 Net income from foreclosure... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

26 CFR 1.857-3 - Net income from foreclosure property.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

26 CFR 1.857-3 - Net income from foreclosure property.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.857-3 Net income from... computing real estate investment trust taxable income under section 857(b)(2). (d) Gross income not subject... estate investment trust has gain of $100 from the sale of an item of foreclosure property described in...

Global Dental Research Productivity and Its Association With Human Development, Gross National Income, and Political Stability.

PubMed

Allareddy, Veerasathpurush; Allareddy, Veeratrishul; Rampa, Sankeerth; Nalliah, Romesh P; Elangovan, Satheesh

2015-09-01

The objective of this study is to examine the associations between country level factors (such as human development, economic productivity, and political stability) and their dental research productivity. This study is a cross-sectional analysis of bibliometric data from Scopus search engine. Human Development Index (HDI), Gross National Income per capita (GNI), and Failed State Index measures were the independent variables. Outcomes were "Total number of publications (articles or articles in press) in the field of dentistry" and "Total number of publications in the field of dentistry per million population." Non-parametric tests were used to examine the association between the independent and outcome variables. During the year 2013, a total of 11,952 dental research articles were published across the world. The top 5 publishing countries were United States, Brazil, India, Japan, and United Kingdom. "Very High" HDI countries had significantly higher number of total dental research articles and dental research articles per million population when compared to the "High HDI," "Medium HDI," and "Low HDI" countries (p < 0.0001). There was a significant linear relationship between the GNI quartile income levels and outcome metrics (p ≤ 0.007). Countries which were highly politically stable were associated with significantly higher dental research productivity (p < 0.0001). There appears to be a regional concentration of articles with just five countries contributing to over 50% of all articles. The human development and economic development of a country are linearly correlated with dental research productivity. Dental research productivity also increases with increasing political stability of a country. Copyright © 2015 Elsevier Inc. All rights reserved.

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

..., cooperative bank or homestead association as a penalty for premature withdrawal of funds from a time savings... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount...

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

26 CFR 1.62-1T - Adjusted gross income (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... business expenses for meals and entertainment. If— (i) The facts and circumstances do not make clear— (A) That a reimbursement does not apply to business expenses for meals or entertainment, or (B) The amount of business expenses for meals or entertainment that is covered by the reimbursement, and (ii) The...

7 CFR 273.9 - Income and deductions.

Code of Federal Regulations, 2011 CFR

2011-01-01

... children or adults who are considered members of the household; gross income minus the cost of doing... another program, as specified in § 273.11(k), shall be included as income. (ii) Child support payments...: (A) Medical assistance; (B) Child care assistance; (C) Energy assistance as defined in paragraph (c...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Income diversification and risk for fishermen.

PubMed

Kasperski, Stephen; Holland, Daniel S

2013-02-05

Catches and prices from many fisheries exhibit high interannual variability, leading to variability in the income derived by fishery participants. The economic risk posed by this may be mitigated in some cases if individuals participate in several different fisheries, particularly if revenues from those fisheries are uncorrelated or vary asynchronously. We construct indices of gross income diversification from fisheries at the level of individual vessels and find that the income of the current fleet of vessels on the US West Coast and in Alaska is less diverse than at any point in the past 30 y. We also find a dome-shaped relationship between the variability of individuals' income and income diversification, which implies that a small amount of diversification does not reduce income risk but that higher levels of diversification can substantially reduce the variability of income from fishing. Moving from a single fishery strategy to a 50-25-25 split in revenues reduces the expected coefficient of variation of gross revenues between 24% and 65% for the vessels included in this study. The increasing access restrictions in many marine fisheries through license reductions and moratoriums have the potential to limit fishermen's ability to diversify their income risk across multiple fisheries. Catch share programs often result in consolidation initially and may reduce diversification. However, catch share programs also make it feasible for fishermen to build a portfolio of harvest privileges and potentially reduce their income risk. Therefore, catch share programs create both threats and opportunities for fishermen wishing to maintain diversified fishing strategies.

Income diversification and risk for fishermen

PubMed Central

Kasperski, Stephen; Holland, Daniel S.

2013-01-01

Catches and prices from many fisheries exhibit high interannual variability, leading to variability in the income derived by fishery participants. The economic risk posed by this may be mitigated in some cases if individuals participate in several different fisheries, particularly if revenues from those fisheries are uncorrelated or vary asynchronously. We construct indices of gross income diversification from fisheries at the level of individual vessels and find that the income of the current fleet of vessels on the US West Coast and in Alaska is less diverse than at any point in the past 30 y. We also find a dome-shaped relationship between the variability of individuals' income and income diversification, which implies that a small amount of diversification does not reduce income risk but that higher levels of diversification can substantially reduce the variability of income from fishing. Moving from a single fishery strategy to a 50-25-25 split in revenues reduces the expected coefficient of variation of gross revenues between 24% and 65% for the vessels included in this study. The increasing access restrictions in many marine fisheries through license reductions and moratoriums have the potential to limit fishermen's ability to diversify their income risk across multiple fisheries. Catch share programs often result in consolidation initially and may reduce diversification. However, catch share programs also make it feasible for fishermen to build a portfolio of harvest privileges and potentially reduce their income risk. Therefore, catch share programs create both threats and opportunities for fishermen wishing to maintain diversified fishing strategies. PMID:23341621

The Positive Adjustment of Low-Income Youths with Relational and Community Support: The Mediating Role of Hope

ERIC Educational Resources Information Center

Ng, Eddie C. W.; Lam, Jasmine K. M.; Chan, Charles C. H.

2017-01-01

Youths living in poverty may experience less developmental support. Although the importance of hope, relational support, and community support for positive adaptation is acknowledged, how they combine to affect psychosocial adjustment is unknown. This study, drawing on 830 low-income youths (11-18 years old) in Hong Kong, provides evidence that…

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2012 CFR

2012-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2014 CFR

2014-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2013 CFR

2013-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

26 CFR 1.993-6 - Definition of gross receipts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... by it in a related foreign export corporation (as defined in § 1.993-5), interest on producer's loans... business, and (2) Gross income recognized from all other sources, such as, for example, from— (i) The... proceeds of a loan or of the repayment of a loan, or (2) A receipt of property in a transaction to which...

24 CFR 235.1206 - Definitions used in this subpart.

Code of Federal Regulations, 2012 CFR

2012-04-01

... terms shall have the meaning indicated: (a) Adjusted annual income means the annual family income..., in the order listed, from family gross annual income: (1) 5 percent of such gross annual income, in... discontinued. (3) The earnings of each minor in the family who is living with such family, plus the sum of $300...

24 CFR 235.1206 - Definitions used in this subpart.

Code of Federal Regulations, 2011 CFR

2011-04-01

... terms shall have the meaning indicated: (a) Adjusted annual income means the annual family income..., in the order listed, from family gross annual income: (1) 5 percent of such gross annual income, in... discontinued. (3) The earnings of each minor in the family who is living with such family, plus the sum of $300...

24 CFR 235.1206 - Definitions used in this subpart.

Code of Federal Regulations, 2014 CFR

2014-04-01

... terms shall have the meaning indicated: (a) Adjusted annual income means the annual family income..., in the order listed, from family gross annual income: (1) 5 percent of such gross annual income, in... discontinued. (3) The earnings of each minor in the family who is living with such family, plus the sum of $300...

24 CFR 235.1206 - Definitions used in this subpart.

Code of Federal Regulations, 2013 CFR

2013-04-01

... terms shall have the meaning indicated: (a) Adjusted annual income means the annual family income..., in the order listed, from family gross annual income: (1) 5 percent of such gross annual income, in... discontinued. (3) The earnings of each minor in the family who is living with such family, plus the sum of $300...

26 CFR 1.863-6 - Income from sources within a foreign country.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to Taxable Years Prior to December 30, 1996 § 1.863-6 Income from sources within a foreign country. The principles applied in sections 861 through 863 and section 865 and the regulations thereunder for determining the gross and the taxable income...

7 CFR 760.1304 - Eligibility.

Code of Federal Regulations, 2011 CFR

2011-01-01

... in an eligible dairy operation must meet the average adjusted gross income eligibility requirements... benefit under this subpart if their annual average adjusted nonfarm income is over $500,000 as determined... Corporation A. For DELAP, the relevant period for the annual average adjusted nonfarm income is 2005 through...

7 CFR 760.1304 - Eligibility.

Code of Federal Regulations, 2010 CFR

2010-01-01

... in an eligible dairy operation must meet the average adjusted gross income eligibility requirements... benefit under this subpart if their annual average adjusted nonfarm income is over $500,000 as determined... Corporation A. For DELAP, the relevant period for the annual average adjusted nonfarm income is 2005 through...

26 CFR 1.822-1 - Taxable income and deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment...

26 CFR 1.822-1 - Taxable income and deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment...

26 CFR 1.822-1 - Taxable income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment...

26 CFR 1.822-1 - Taxable income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment...

26 CFR 1.822-1 - Taxable income and deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or... income of a mutual insurance company subject to the tax imposed by section 821 is its gross investment...

26 CFR 1.543-1 - Personal holding company income.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., franchises, and other like property. It does not, however, include rents. For rules relating to rents see... from futures transactions in commodities. Gross income and personal holding company income include the amount by which the gains exceed the losses from futures transactions in any commodity on or subject to...

Exposure to Violence and Socioemotional Adjustment in Low-Income Youth: An Examination of Protective Factors

PubMed Central

Hardaway, Cecily R.; McLoyd, Vonnie C.; Wood, Dana

2014-01-01

Using a sample of 391 low-income youth ages 13 to 17, this study investigated the potential moderating effects of school climate, participation in extracurricular activities, and positive parent-child relations on associations between exposure to violence (i.e., witnessing violence and violent victimization) and adolescent socioemotional adjustment (i.e., internalizing and externalizing problems). Exposure to violence was related to both internalizing and externalizing problems. High levels of participation in extracurricular activities and positive parent-child relations appeared to function as protective factors, weakening the positive association between exposure to violence and externalizing problems. Contrary to prediction, school climate did not moderate associations between exposure to violence and socioemotional adjustment. Further, none of the hypothesized protective factors moderated the association between exposure to violence and internalizing problems. PMID:21607826

Income inequality in Romania: The exponential-Pareto distribution

NASA Astrophysics Data System (ADS)

Oancea, Bogdan; Andrei, Tudorel; Pirjol, Dan

2017-03-01

We present a study of the distribution of the gross personal income and income inequality in Romania, using individual tax income data, and both non-parametric and parametric methods. Comparing with official results based on household budget surveys (the Family Budgets Survey and the EU-SILC data), we find that the latter underestimate the income share of the high income region, and the overall income inequality. A parametric study shows that the income distribution is well described by an exponential distribution in the low and middle incomes region, and by a Pareto distribution in the high income region with Pareto coefficient α = 2.53. We note an anomaly in the distribution in the low incomes region (∼9,250 RON), and present a model which explains it in terms of partial income reporting.

20 CFR 418.1105 - What is the threshold?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is the threshold? 418.1105 Section 418... What is the threshold? (a) The threshold is a level of modified adjusted gross income above which the... gross income threshold is $80,000 for individuals with a Federal income tax filing status of single...

After Mexico Implemented a Tax, Purchases of Sugar-Sweetened Beverages Decreased and Water Increased: Difference by Place of Residence, Household Composition, and Income Level.

PubMed

Colchero, M Arantxa; Molina, Mariana; Guerrero-López, Carlos M

2017-08-01

Background: In January 2014, Mexico implemented a tax on sugar-sweetened beverage (SSB) purchases of 1 peso/L. Objective: We examined the heterogeneity of changes in nonalcoholic beverage (SSB and bottled water) purchases after the tax was implemented by household income, urban and rural strata, and household composition. Methods: We used 4 rounds of the National Income and Expenditure Surveys: 2008, 2010, 2012, and 2014. Changes in purchases in per capita liters per week were estimated with the use of 2-part models to adjust for nonpurchases. We compared absolute and relative differences between adjusted changes in observed purchases in 2014 with expected purchases in 2014 based on prior trends (2008-2012). The models were adjusted for sociodemographic characteristics of the households, place of residence, and lagged gross domestic product per capita. Results: We found a 6.3% reduction in the observed purchases of SSBs in 2014 compared with the expected purchases in that same year based on trends from 2008 to 2012. These reductions were higher among lower-income households, residents living in urban areas, and households with children. We also found a 16.2% increase in water purchases that was higher in low- and middle-income households, in urban areas, and among households with adults only. Conclusions: SSB purchases decreased and water purchases increased after an SSB tax was imposed in Mexico. The magnitude of these changes was greater in lower-income and urban households. © 2017 American Society for Nutrition.

Does HPA-Axis Dysregulation Account for the Effects of Income on Effortful Control and Adjustment in Preschool Children?

ERIC Educational Resources Information Center

Lengua, Liliana J.; Zalewski, Maureen; Fisher, Phil; Moran, Lyndsey

2013-01-01

The effects of low income on children's adjustment might be accounted for by disruptions to hypothalamic-pituitary-adrenal (HPA)-axis activity and to the development of effortful control. Using longitudinal data and a community sample of preschool-age children (N?=?306, 36-39?months) and their mothers, recruited to over-represent low-income…

Income-related children's health inequality and health achievement in China.

PubMed

Chen, Lu; Wu, Ya; Coyte, Peter C

2014-10-29

This study assessed income-related health inequality and health achievement in children in China, and additionally, examined province-level variations in health achievement. Longitudinal data on 19,801 children under 18 years of age were derived from the China Health and Nutrition Survey. Income-related health inequality and health achievement were measured by the Health Concentration and Health Achievement Indices, respectively. Panel data with a fixed effect multiple regression model was employed to examine province-level variations in health achievement. A growing trend was towards greater health inequality among Chinese children over the last two decades. Although health achievement was getting better over time, the pro-rich inequality component has lessened the associated gain in achievement. Health achievement was positively impacted by middle school enrollments, the urbanization rate, inflation-adjusted per capita gross domestic product, and per capita public health spending. This study has provided evidence that average health status of Chinese children has improved, but inequality has widened. Widening inequality slowed the growth in health achievement for children over time. There were wide variations in health achievement throughout China.

75 FR 76321 - Source of Income From Qualified Fails Charges

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-08

... Source of Income From Qualified Fails Charges AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... source of income attributable to qualified fails charges. This action is necessary to provide guidance about the treatment of fails charges for purposes of sections 871 and 881, which generally require gross...

Provincial income inequality and self‐reported health status in China during 1991–7

PubMed Central

Pei, X; Rodriguez, E

2006-01-01

Background The relationship between income inequality and health has been widely explored. Today there is some evidence suggesting that good health is inversely related to income inequality. After the economic reforms initiated in the early 1980s, China experienced one of the fastest‐growing income inequalities in the world. The state of China in the 1990s is focussed on and possible effects of provincial income inequality on individual health status are explored. Methods A multilevel regression model is used to analyse the data collected in 1991, 1993 and 1997 from nine provinces included in the China Health and Nutrition Survey. The effects of provincial Gini coefficients on self‐rated health in each year are evaluated by two logistic regressions estimating the odds ratios of reporting poor or fair health. The patterns of this effect are compared among the survey years and also among different demographic groups. Results The analyses show an independent effect of income inequality on self‐reported health after adjusting for individual and household variables. Furthermore, the effect of income distribution is not attenuated when household income and provincial gross domestic product per capita are included in the model. The results show that there is an increased risk of about 10–15% on average for fair or poor health for people living in provinces with greater income inequalities compared with provinces with modest income inequalities. Conclusions In China, societal income inequality appears to be an important determinant of population health during 1991–7. PMID:17108303

The relation between household income and surgical outcome in the Dutch setting of equal access to and provision of healthcare.

PubMed

Ultee, Klaas H J; Tjeertes, Elke K M; Bastos Gonçalves, Frederico; Rouwet, Ellen V; Hoofwijk, Anton G M; Stolker, Robert Jan; Verhagen, Hence J M; Hoeks, Sanne E

2018-01-01

The impact of socioeconomic disparities on surgical outcome in the absence of healthcare inequality remains unclear. Therefore, we set out to determine the association between socioeconomic status (SES), reflected by household income, and overall survival after surgery in the Dutch setting of equal access and provision of care. Additionally, we aim to assess whether SES is associated with cause-specific survival and major 30-day complications. Patients undergoing surgery between March 2005 and December 2006 in a general teaching hospital in the Netherlands were prospectively included. Adjusted logistic and cox regression analyses were used to assess the independent association of SES-quantified by gross household income-with major 30-day complications and long-term postoperative survival. A total of 3929 patients were included, with a median follow-up of 6.3 years. Low household income was associated with worse survival in continuous analysis (HR: 1.05 per 10.000 euro decrease in income, 95% CI: 1.01-1.10) and in income quartile analysis (HR: 1.58, 95% CI: 1.08-2.31, first [i.e. lowest] quartile relative to the fourth quartile). Similarly, low income patients were at higher risk of cardiovascular death (HR: 1.26 per 10.000 decrease in income, 95% CI: 1.07-1.48, first income quartile: HR: 3.10, 95% CI: 1.04-9.22). Household income was not independently associated with cancer-related mortality and major 30-day complications. Low SES, quantified by gross household income, is associated with increased overall and cardiovascular mortality risks among surgical patients. Considering the equality of care provided by this study setting, the associated survival hazards can be attributed to patient and provider factors, rather than disparities in healthcare. Increased physician awareness of SES as a risk factor in preoperative decision-making and focus on improving established SES-related risk factors may improve surgical outcome of low SES patients.

Importance of customer adjustment regions in the non-clinical property of thought: A home examination in low and high-income areas of Mashhad.

PubMed

Fazaeli, S; Yousefi, M; Banikazemi, S H; Ghazizadeh Hashemi, Sah; Khorsand, A; Badiee, Sh

2015-01-01

Responsiveness was proposed via WHO as a fundamental sign to evaluate the enforcement of wellness practices and evaluates with a standard organization of fields that are classified to 2 principal classes "Respect as characters" and "customer adjustment". The current research included the value of customer adjustment areas in low and high-income communities of Mashhad. In the current descriptive research, an example of 923 families was chosen stochastically of 2 low and high pay areas of Mashhad. WHO survey employed for information gathering. Regular rate reviews and Ordinal Logistic Regression (OLR) applied for information investigation. In overall, respondents chose basic amenities quality as the primary area, and the path to social care networks recognized as the wicked primary area. Families in high-income states obtained higher areas of immediate notations and selection associated with low-income. There is a meaningful correlation among parameters of ages, having a part whom required care and self-imposed health via the ranking of customer adjustment areas. The investigation of the homes' viewpoint concerning the classification of non-clinical perspectives of care quality, particularly while confronted by restricted sources, can assist in managing enterprises towards topics that are more relevant and results in the development of the wellness policy achievement and fecundity.

20 CFR 418.2105 - What is the threshold?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is the threshold? 418.2105 Section 418... Adjustment Amount § 418.2105 What is the threshold? (a) The threshold is a level of modified adjusted gross... years 2011 through and including 2019, the modified adjusted gross income threshold is $85,000 for...

26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... The rules— (i) Treat certain interest income resulting from these lending transactions as passive... interest income as passive activity deductions; and (iii) Allocate the passive activity gross income and passive activity deductions resulting from this treatment among the taxpayer's activities. (2) Priority of...

26 CFR 1.923-1T - Temporary regulations; exempt foreign trade income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... FSC's gross income is determined by subtracting from its foreign trading gross receipts the transfer price determined under the transfer pricing methods of section 925(a). If the FSC is the commission... uses either of the two administrative pricing rules, provided for by sections 925(a)(1) and (2), to...

Some Organizational and Income-Determining Features of the Wisconsin Outdoor Recreation Industry.

ERIC Educational Resources Information Center

Cooper, R. B.; And Others

A report on the economics of Wisconsin outdoor recreation industry, including characteristics of private recreation enterprises, financial components such as investment, gross recreation income, costs, net recreation income, and return to family labor and management. Other management aspects, such as rate determination, outside employment,…

Associations between gross motor skills and physical activity in Australian toddlers.

PubMed

Veldman, Sanne L C; Jones, Rachel A; Santos, Rute; Sousa-Sá, Eduarda; Pereira, João R; Zhang, Zhiguang; Okely, Anthony D

2018-08-01

Physical activity can be promoted by high levels of gross motor skills. A systematic review found a positive relationship in children (3-18 years) but only few studies examined this in younger children. The aim of this study was to examine the association between gross motor skills and physical activity in children aged 11-29 months. Cross-sectional study. This study involved 284 children from 30 childcare services in NSW, Australia (Mean age=19.77±4.18months, 53.2% boys). Physical activity was measured using accelerometers (Actigraph GT3X+). Gross motor skills were assessed using the Peabody Developmental Motor Scales Second Edition (PDMS-2). Multilevel linear regression analyses were computed to assess associations between gross motor skills and physical activity, adjusting for sex, age and BMI. Children spent 53.08% of their time in physical activity and 10.39% in moderate to vigorous physical activity (MVPA). Boys had higher total physical activity (p<0.01) and MVPA (p<0.01) than girls. The average gross motor skills score was 96.16. Boys scored higher than girls in object manipulation (p<0.001). There was no association between gross motor skills and total physical activity or MVPA. Although gross motor skills were not associated with physical activity in this sample, stronger associations are apparent in older children. This study therefore highlights a potential important age to promote gross motor skills. Copyright © 2017 Sports Medicine Australia. Published by Elsevier Ltd. All rights reserved.

50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

Code of Federal Regulations, 2011 CFR

2011-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of generating program...

Developmental and physical-fitness associations with gross motor coordination problems in Peruvian children.

PubMed

de Chaves, Raquel Nichele; Bustamante Valdívia, Alcibíades; Nevill, Alan; Freitas, Duarte; Tani, Go; Katzmarzyk, Peter T; Maia, José António Ribeiro

2016-01-01

The aims of this cross-sectional study were to examine the developmental characteristics (biological maturation and body size) associated with gross motor coordination problems in 5193 Peruvian children (2787 girls) aged 6-14 years from different geographical locations, and to investigate how the probability that children suffer with gross motor coordination problems varies with physical fitness. Children with gross motor coordination problems were more likely to have lower flexibility and explosive strength levels, having adjusted for age, sex, maturation and study site. Older children were more likely to suffer from gross motor coordination problems, as were those with greater body mass index. However, more mature children were less likely to have gross motor coordination problems, although children who live at sea level or at high altitude were more likely to suffer from gross motor coordination problems than children living in the jungle. Our results provide evidence that children and adolescents with lower physical fitness are more likely to have gross motor coordination difficulties. The identification of youths with gross motor coordination problems and providing them with effective intervention programs is an important priority in order to overcome such developmental problems, and help to improve their general health status. Copyright © 2016 Elsevier Ltd. All rights reserved.

Effects of low income on infant health.

PubMed

Séguin, Louise; Xu, Qian; Potvin, Louise; Zunzunegui, Maria-Victoria; Frohlich, Katherine L

2003-06-10

Few population-based studies have analyzed the link between poverty and infant morbidity. In this study, we wanted to determine whether inadequate income itself has an impact on infant health. We interviewed 2223 mothers of 5-month-old children participating in the 1998 phase of the Quebec Longitudinal Study of Child Development to determine their infant's health and the sociodemographic characteristics of the household (including household income, breast-feeding and the smoking habits of the mother). Data on the health of the infants at birth were taken from medical records. We examined the effects of household income using Statistics Canada definitions of sufficient (above the low-income threshold), moderately inadequate (between 60% and 99% of the low-income threshold) and inadequate (below 60% of the low-income threshold) income on the mother's assessment of her child's overall health, her report of her infant's chronic health problems and her report of the number of times, if any, her child had been admitted to hospital since birth. In the analysis, we controlled for factors known to affect infant health: infant characteristics and neonatal health problems, the mother's level of education, the presence or absence of a partner, the duration of breast-feeding and the mother's smoking status. Compared with infants in households with sufficient incomes, those in households with lower incomes were more likely to be judged by their mothers to be in less than excellent health (moderately inadequate incomes: adjusted odds ratio [OR] 1.5, 95% confidence interval [CI] 1.1-2.1; very inadequate incomes: adjusted OR 1.8, 95% CI 1.3-2.6). Infants in households with moderately inadequate incomes were more likely to have been admitted to hospital (adjusted OR 1.8, 95% CI 1.2-2.6) than those in households with sufficient incomes, but the same was not true of infants in households with very inadequate incomes (adjusted OR 0.7, 95% CI 0.4-1.2). Household income did not

24 CFR 954.302 - Income determinations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Income determinations. 954.302... DEVELOPMENT INDIAN HOME PROGRAM Eligible Activities and Affordability § 954.302 Income determinations. Whenever a grantee makes a determination under this part based on family income or adjusted family income...

Income Elasticity Literature Review | Science Inventory | US ...

EPA Pesticide Factsheets

Following advice from the SAB Council, when estimating the economic value of reductions in air pollution-related mortality and morbidity risk, EPA accounts for the effect of personal income on the willingness to pay to reduce the risk of adverse health outcomes. These income growth adjustment factors are calculated using a combination of income elasticity estimates and income growth projections, both of which have remained essentially unchanged since 1999. These income elasticity estimates vary according to the severity of illness. EPA recently received advice from the SAB regarding the range of income elasticities to apply as well as the research standards to use when selecting income elasticity estimates. Following this advice, EPA consulted with a contractor to update its income elasticity and income growth projections, and generate new income growth adjustment factors. The SAB would evaluate the income elasticity estimates identified in the EPA-provided literature review, determining the extent to which these estimates are appropriate to use in human health benefits assessments.

26 CFR 4.954-1 - Foreign base company income; taxable years beginning after December 31, 1986.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER SECTION... the rules of section 952 and the regulations thereunder. Subpart F income is included in the gross... and the regulations thereunder, and thus is subject to current taxation under section 1 or 11 of the...

Structural adjustment and public spending on health: evidence from IMF programs in low-income countries.

PubMed

Kentikelenis, Alexander E; Stubbs, Thomas H; King, Lawrence P

2015-02-01

The relationship between health policy in low-income countries (LICs) and structural adjustment programs devised by the International Monetary Fund (IMF) has been the subject of intense controversy over past decades. While the influence of the IMF on health policy can operate through various pathways, one main link is via public spending on health. The IMF has claimed that its programs enhance government spending for health, and that a number of innovations have been introduced to enable borrowing countries to protect health spending from broader austerity measures. Critics have pointed to adverse effects of Fund programs on health spending or to systematic underfunding that does not allow LICs to address health needs. We examine the effects of Fund programs on government expenditures on health in low-income countries using data for the period 1985-2009. We find that Fund programs are associated with higher health expenditures only in Sub-Saharan African LICs, which historically spent less than any other region. This relationship turns negative in LICs in other regions. We outline the implications of these findings for health policy in a development context. Copyright © 2014 Elsevier Ltd. All rights reserved.

Gross Motor Development.

ERIC Educational Resources Information Center

Florida Learning Resources System/CROWN, Jacksonville.

The document is designed to help teachers identify and remediate gross motor development deficits in elementary school students. A definition of gross motor development and a checklist of gross motor skills are provided. Sections cover the following topics: successful teaching techniques; activities for perceptual-motor training; activities for…

Farm-Size Structure and Off-Farm Income and Employment Generation in the North Central Region.

ERIC Educational Resources Information Center

Heady, Earl O.; Sonka, Steven T.

The relationship between size of farm and the welfare of farm and nonfarm society was examined in terms of total income in the farm sector, the number and size of farms, income per farm, secondary income generation, and consumer food costs using four alternative farm structures: large farm (gross farm sales of at least $40,000); medium farm (gross…

50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

Code of Federal Regulations, 2013 CFR

2013-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT... DINGELL-JOHNSON SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of... to a grant-funded habitat-management or facilities-construction project. (2) Cost of publishing...

50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

Code of Federal Regulations, 2012 CFR

2012-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH... SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of generating program...-funded habitat-management or facilities-construction project. (2) Cost of publishing research results as...

50 CFR 80.122 - May an agency deduct the costs of generating program income from gross income?

Code of Federal Regulations, 2014 CFR

2014-10-01

... AND WILDLIFE SERVICE, DEPARTMENT OF THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE AND SPORT... DINGELL-JOHNSON SPORT FISH RESTORATION ACTS Program Income § 80.122 May an agency deduct the costs of... to a grant-funded habitat-management or facilities-construction project. (2) Cost of publishing...

26 CFR 1.1502-18 - Inventory adjustment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Inventory adjustment. 1.1502-18 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-18 Inventory adjustment. (a... inventories of any member of the group. See § 1.1502-13(c)(2) with respect to the determination of profits...

42 CFR 447.52 - Minimum and maximum income-related charges.

Code of Federal Regulations, 2010 CFR

2010-10-01

...) Family size 1 or 2 3 or 4 5 or more $150 or less $1 $1 $1 $151 or $200 2 1 1 $201 to $250 3 1 1 $251 to... family income, as required under § 447.51(d), the following rules apply: (a) Minimum charge. A charge of at least $1.00 per month is imposed on each— (1) One- or two-person family with monthly gross income...

Gross domestic product and health expenditure associated with incidence, 30-day fatality, and age at stroke onset: a systematic review.

PubMed

Sposato, Luciano A; Saposnik, Gustavo

2012-01-01

Differences in definitions of socioeconomic status and between study designs hinder their comparability across countries. We aimed to analyze the correlation between 3 widely used macrosocioeconomic status indicators and clinical outcomes. We selected population-based studies reporting incident stroke risk and/or 30-day case-fatality according to prespecified criteria. We used 3 macrosocioeconomic status indicators that are consistently defined by international agencies: per capita gross domestic product adjusted for purchasing power parity, total health expenditures per capita at purchasing power parity, and unemployment rate. We examined the correlation of each macrosocioeconomic status indicator with incident risk of stroke, 30-day case-fatality, proportion of hemorrhagic strokes, and age at stroke onset. Twenty-three articles comprising 30 population-based studies fulfilled the eligibility criteria. Age-adjusted incident risk of stroke using the standardized World Health Organization World population was associated to lower per capita gross domestic product adjusted for purchasing power parity (ρ=-0.661, P=0.027, R(2)=0.32) and total health expenditures per capita at purchasing power parity (ρ=-0.623, P=0.040, R(2)=0.26). Thirty-day case-fatality rates and proportion of hemorrhagic strokes were also related to lower per capita gross domestic product adjusted for purchasing power parity and total health expenditures per capita at purchasing power parity. Moreover, stroke occurred at a younger age in populations with low per capita gross domestic product adjusted for purchasing power parity and total health expenditures per capita at purchasing power parity. There was no correlation between unemployment rates and outcome measures. Lower per capita gross domestic product adjusted for purchasing power parity and total health expenditures per capita at purchasing power parity were associated with higher incident risk of stroke, higher case-fatality, a greater

26 CFR 1.863-3 - Allocation and apportionment of income from certain sales of inventory.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income from sources within and without the United States determined under the 50/50 method. Research and... Possession Purchase Sales—(A) Business activity method. Gross income from Possession Purchase Sales is... from Possession Purchase Sales computed under the business activity method, the amounts of expenses...

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection

PubMed Central

Vargas Bustamante, Arturo; Shimoga, Sandhya V.

2018-01-01

Background: As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Importance of customer adjustment regions in the non-clinical property of thought: A home examination in low and high-income areas of Mashhad

PubMed Central

Fazaeli, S; Yousefi, M; Banikazemi, SH; Ghazizadeh Hashemi, SAH; Khorsand, A; Badiee, Sh

2015-01-01

Responsiveness was proposed via WHO as a fundamental sign to evaluate the enforcement of wellness practices and evaluates with a standard organization of fields that are classified to 2 principal classes “Respect as characters” and “customer adjustment”. The current research included the value of customer adjustment areas in low and high-income communities of Mashhad. In the current descriptive research, an example of 923 families was chosen stochastically of 2 low and high pay areas of Mashhad. WHO survey employed for information gathering. Regular rate reviews and Ordinal Logistic Regression (OLR) applied for information investigation. In overall, respondents chose basic amenities quality as the primary area, and the path to social care networks recognized as the wicked primary area. Families in high-income states obtained higher areas of immediate notations and selection associated with low-income. There is a meaningful correlation among parameters of ages, having a part whom required care and self-imposed health via the ranking of customer adjustment areas. The investigation of the homes’ viewpoint concerning the classification of non-clinical perspectives of care quality, particularly while confronted by restricted sources, can assist in managing enterprises towards topics that are more relevant and results in the development of the wellness policy achievement and fecundity. PMID:28316675

Early adolescent childbearing in low- and middle-income countries: associations with income inequity, human development and gender equality.

PubMed

Decker, Michele R; Kalamar, Amanda; Tunçalp, Özge; Hindin, Michelle J

2017-03-01

Reducing unwanted adolescent childbearing is a global priority. Little is known about how national-level economic and human development indicators relate to early adolescent childbearing. This ecological study evaluates associations of Gross Domestic Product (GDP), GINI index, Human Development Index (HDI) and Gender-related Development Index (GDI; i.e. the HDI adjusted for gender disparities) with early adolescent childbearing in 27 low- and middle-income countries (LMICs) across three time periods. Among women ages 18–24, prevalence estimates for early birth (<16 years) were calculated by nation, and weighted linear regressions evaluated associations between national indicators and early childbearing. To examine temporal trends, analyses were stratified by year groupings. Early adolescent childbearing declined over time, with the greatest change observed in Bangladesh (31.49% in 1996/7 to 19.69% in 2011). In adjusted models, GDI was negatively associated with early childbearing, i.e. early childbearing prevalence decreased as GDI increased. In the most recent time period, relative to the lowest GDI group, the average prevalence of early childbearing was significantly lower in the middle (-12.40, P < 0.00) and upper (-10.96, P = 0.03) tertiles after adjustment for the other indicators. These other indicators showed no consistent association with early childbearing. As national-level GDI increased, early adolescent childbearing declined. The GDI, which reflects human development adjusted for gender disparities in educational and economic prospects, was more consistently related to early adolescent childbearing than the absolute development prospects as given by the HDI. While creating gender equality is an important goal in and of itself, the findings emphasize the potential for improved national-level gender equitable development as a means to improve adolescents’ sexual and reproductive health.

26 CFR 1.996-5 - Adjustment to basis.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Adjustment to basis. 1.996-5 Section 1.996-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-5 Adjustment to basis. (a) Addition to...

Neighborhood and housing disorder, parenting, and youth adjustment in low-income urban families.

PubMed

Jocson, Rosanne M; McLoyd, Vonnie C

2015-06-01

Using two waves of data, this study examined relations among neighborhood and housing disorder, parents' psychological distress, parenting behaviors, and subsequent youth adjustment in a low-income, multiethnic sample of families with children aged 6-16. Results supported the hypothesized indirect relation between disorder and youth outcomes via parenting processes. Higher levels of neighborhood and housing disorder were associated with higher levels of parents' psychological distress, which was in turn related to more frequent use of harsh and inconsistent discipline strategies and lower parental warmth. More frequent use of harsh and inconsistent discipline was associated with higher levels of youth internalizing and externalizing behaviors 3 years later. Housing disorder contributed more strongly to parents' psychological distress than neighborhood disorder, whereas neighborhood disorder contributed more strongly to youth externalizing behaviors compared to housing disorder. Multiple-group analyses showed that the patterns of relations were similar for younger and older children, and for girls and boys.

26 CFR 1.803-2 - Adjusted reserves.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of determining... insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of interest on which...

26 CFR 1.803-2 - Adjusted reserves.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of... or paid-up insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of...

26 CFR 1.803-2 - Adjusted reserves.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of... or paid-up insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of...

26 CFR 1.803-2 - Adjusted reserves.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of... or paid-up insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of...

26 CFR 1.803-2 - Adjusted reserves.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-2 Adjusted reserves. For the purpose of... or paid-up insurance, no adjustment is to be made. The reserves are thus adjusted, and the rate of...

[Income reduction due to sickness benefits--when does sickness make you poor?].

PubMed

Mielck, A; Huber, C A

2005-01-01

When absent from work due to sickness, most employees in Germany receive continued pay from their employer for six weeks. After this period, sick employees receive sickness benefits from their Statutory Sickness Fund. These sickness benefits are calculated in a rather complicated way as a percentage of gross and net salary. The paper focuses on two questions that have rarely been studied: which income groups show a particularly large difference between net salary and net sickness benefits? Which income groups move below the poverty line after receiving sickness benefits? We calculated how much sickness benefit is actually paid to the insured, for different income and tax groups. The definition for the poverty line is outlined as well. Due to methodological difficulties, the comparison between sickness benefits and poverty must be confined to single-person households. In the income groups chosen here (gross salary up to 4000 Euro per month), net sickness benefits amount to about 77 % of net salary, for all insured. Financial problems can mainly be expected for the lower and the upper income groups. Expressed in absolute terms, the upper income groups experience a large reduction in net income. The lower income groups come close to the poverty line or fall below it. Sickness benefits provide income in case of sickness; this is an important achievement of social policy. However, we should study the financial burden which sickness benefits could have for the insured. More in-depth analyses would require data that are not yet available (e. g. on the number of insured per income group and the income of other household members). The analyses presented here already show that sickness benefits could lead to severe financial problems for at least some insured. They point to the need for more studies in this neglected field.

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

Early-life mental disorders and adult household income in the World Mental Health Surveys

PubMed Central

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn; Bruffaerts, Ronny; de Almeida, Jose Miguel Caldas; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D.; LeBlanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Browne, Mark A. Oakley; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A.; Viana, Maria Carmen; Kessler, Ronald C.

2012-01-01

Background Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy-makers to the value of expanding initiatives for early detection-treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Methods Data come from the WHO World Mental Health (WMH) Surveys in eleven high income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents ages 18-64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Results Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16-33% of median within-country household income, while population-level effect sizes are in the range 1.0-1.4% of Gross Household Income. Conclusions Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy-makers should take these associations into consideration in making healthcare research and treatment resource allocation decisions. PMID:22521149

Early gross motor development of preterm infants according to the Alberta Infant Motor Scale.

PubMed

van Haastert, I C; de Vries, L S; Helders, P J M; Jongmans, M J

2006-11-01

To systematically examine gross motor development in the first 18 months of life of preterm infants. A total of 800 preterm infants (356 boys), ages between 1 and 18 months and corrected for degree of prematurity, were assessed with the use of the Alberta Infant Motor Scale. Comparison of the mean Alberta Infant Motor Scale scores of the preterm infants with the norm-referenced values derived from term infants revealed that as a group, the preterm infants scored significantly lower at all age levels, even with full correction for degree of prematurity. In general, preterm infants exhibit different gross motor developmental trajectories compared with term infants in the first 18 months of life. The gross motor developmental profile of preterm infants may reflect a variant of typical gross motor development, which seems most likely to be specific for this population. As a consequence, adjusted norms should be used for proper evaluation and clinical decision-making in relation to preterm infants.

Trends in Family Income: 1970-1986.

ERIC Educational Resources Information Center

Williams, Roberton C.

Comparing the experiences of different types of families, this report analyzes family incomes in the United States from 1970 to 1986. The adjusted family income (AFI) measure used in the analysis corrects for family size and for inflation, but does not take account of either in-kind income or taxes. After a section summarizing the report's…

15 CFR 90.16 - Notification of adjustment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita income...

15 CFR 90.16 - Notification of adjustment.

Code of Federal Regulations, 2010 CFR

2010-01-01

... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita income...

15 CFR 90.16 - Notification of adjustment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita income...

15 CFR 90.16 - Notification of adjustment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... CENSUS, DEPARTMENT OF COMMERCE PROCEDURE FOR CHALLENGING CERTAIN POPULATION AND INCOME ESTIMATES § 90.16 Notification of adjustment. In the event that the Director finds that the population or per capita income...

The global impact of non-communicable diseases on healthcare spending and national income: a systematic review.

PubMed

Muka, Taulant; Imo, David; Jaspers, Loes; Colpani, Veronica; Chaker, Layal; van der Lee, Sven J; Mendis, Shanthi; Chowdhury, Rajiv; Bramer, Wichor M; Falla, Abby; Pazoki, Raha; Franco, Oscar H

2015-04-01

The impact of non-communicable diseases (NCDs) in populations extends beyond ill-health and mortality with large financial consequences. To systematically review and meta-analyze studies evaluating the impact of NCDs (including coronary heart disease, stroke, type 2 diabetes mellitus, cancer (lung, colon, cervical and breast), chronic obstructive pulmonary disease and chronic kidney disease) at the macro-economic level: healthcare spending and national income. Medical databases (Medline, Embase and Google Scholar) up to November 6th 2014. For further identification of suitable studies, we searched reference lists of included studies and contacted experts in the field. We included randomized controlled trials, systematic reviews, cohorts, case-control, cross-sectional, modeling and ecological studies carried out in adults assessing the economic consequences of NCDs on healthcare spending and national income without language restrictions. All abstracts and full text selection was done by two independent reviewers. Any disagreements were resolved through consensus or consultation of a third reviewer. Data were extracted by two independent reviewers using a pre-designed data collection form. Studies evaluating the impact of at least one of the selected NCDs on at least one of the following outcome measures: healthcare expenditure, national income, hospital spending, gross domestic product (GDP), gross national product, net national income, adjusted national income, total costs, direct costs, indirect costs, inpatient costs, outpatient costs, per capita healthcare spending, aggregate economic outcome, capital loss in production levels in a country, economic growth, GDP per capita (per capita income), percentage change in GDP, intensive growth, extensive growth, employment, direct governmental expenditure and non-governmental expenditure. From 4,364 references, 153 studies met our inclusion criteria. Most of the studies were focused on healthcare related costs of NCDs

7 CFR 1400.502 - Compliance and enforcement.

Code of Federal Regulations, 2010 CFR

2010-01-01

... CCC from a certified public accountant or attorney that the average adjusted gross income of the... supporting financial data as requested by CCC. Supporting financial data may include State income tax returns... the person's or legal entity's income; or (4) Authorization for CCC to obtain tax data from the...

26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... did not know of, and had no reason to know of, the item of community income; and (iv) Taking into... the requesting spouse's individual gross income. (2) Knowledge or reason to know. (i) A requesting spouse had knowledge or reason to know of an item of community income if he or she either actually knew...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

26 CFR 1.56(g)-1 - Adjusted current earnings.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjusted current earnings. 1.56(g)-1 Section 1.56(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Regulations Applicable to Taxable Years Beginning in 1969 and Ending in 1970 § 1.56(g)-1 Adjusted current...

Early-life mental disorders and adult household income in the World Mental Health Surveys.

PubMed

Kawakami, Norito; Abdulghani, Emad Abdulrazaq; Alonso, Jordi; Bromet, Evelyn J; Bruffaerts, Ronny; Caldas-de-Almeida, José Miguel; Chiu, Wai Tat; de Girolamo, Giovanni; de Graaf, Ron; Fayyad, John; Ferry, Finola; Florescu, Silvia; Gureje, Oye; Hu, Chiyi; Lakoma, Matthew D; Leblanc, William; Lee, Sing; Levinson, Daphna; Malhotra, Savita; Matschinger, Herbert; Medina-Mora, Maria Elena; Nakamura, Yosikazu; Oakley Browne, Mark A; Okoliyski, Michail; Posada-Villa, Jose; Sampson, Nancy A; Viana, Maria Carmen; Kessler, Ronald C

2012-08-01

Better information on the human capital costs of early-onset mental disorders could increase sensitivity of policy makers to the value of expanding initiatives for early detection and treatment. Data are presented on one important aspect of these costs: the associations of early-onset mental disorders with adult household income. Data come from the World Health Organization (WHO) World Mental Health Surveys in 11 high-income, five upper-middle income, and six low/lower-middle income countries. Information about 15 lifetime DSM-IV mental disorders as of age of completing education, retrospectively assessed with the WHO Composite International Diagnostic Interview, was used to predict current household income among respondents aged 18 to 64 (n = 37,741) controlling for level of education. Gross associations were decomposed to evaluate mediating effects through major components of household income. Early-onset mental disorders are associated with significantly reduced household income in high and upper-middle income countries but not low/lower-middle income countries, with associations consistently stronger among women than men. Total associations are largely due to low personal earnings (increased unemployment, decreased earnings among the employed) and spouse earnings (decreased probabilities of marriage and, if married, spouse employment and low earnings of employed spouses). Individual-level effect sizes are equivalent to 16% to 33% of median within-country household income, and population-level effect sizes are in the range 1.0% to 1.4% of gross household income. Early mental disorders are associated with substantial decrements in income net of education at both individual and societal levels. Policy makers should take these associations into consideration in making health care research and treatment resource allocation decisions. Copyright © 2012 Society of Biological Psychiatry. Published by Elsevier Inc. All rights reserved.

The Potential for Increasing Net Incomes on Limited-Resource Farms in Eastern Kentucky. Research Report 24.

ERIC Educational Resources Information Center

Stewart, Fred J.; And Others

The study identified possibilities for improving farm incomes on limited-resource farms in eastern Kentucky. Objectives were to describe farm operations of full-time Appalachian farmers who had gross sales of less than $5,000 in 1972, estimate potential increases in net farm incomes from given resources, and identify nonresource constraints on…

42 CFR 457.315 - Application of modified adjusted gross income and household definition.

Code of Federal Regulations, 2013 CFR

2013-10-01

... § 435.603 of this chapter in determining the financial eligibility of all individuals for CHIP. The... determining ongoing eligibility for enrollees determined eligible for CHIP on or before December 31, 2013...

42 CFR 457.315 - Application of modified adjusted gross income and household definition.

Code of Federal Regulations, 2012 CFR

2012-10-01

... § 435.603 of this chapter in determining the financial eligibility of all individuals for CHIP. The... determining ongoing eligibility for enrollees determined eligible for CHIP on or before December 31, 2013...

42 CFR 457.315 - Application of modified adjusted gross income and household definition.

Code of Federal Regulations, 2014 CFR

2014-10-01

... § 435.603 of this chapter in determining the financial eligibility of all individuals for CHIP. The... determining ongoing eligibility for enrollees determined eligible for CHIP on or before December 31, 2013...

Comparing the Income Elasticity of Health Spending in Middle-Income and High-Income Countries: The Role of Financial Protection.

PubMed

Vargas Bustamante, Arturo; V Shimoga, Sandhya

2017-07-19

As middle-income countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection. This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-income economies and compares findings with those of 24 high-income economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated income elasticity of health expenditure in middle-income countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-income countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties. The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-income countries (51 per unit-growth in GDP) and high-income countries (50 per unit-growth in GDP). In contrast with previous research that has found that income elasticity of health spending in middle-income countries is larger than in high-income countries, our findings show that elasticity estimates can change if

26 CFR 1.1502-32 - Investment adjustments.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Investment adjustments. 1.1502-32 Section 1.1502-32 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Investment adjustments. (a) In general—(1) Purpose. This section provides rules for adjusting the basis of...

Gross-alpha and gross-beta activities in airborne particulate samples. Analysis and prediction models.

PubMed

Dueñas, C; Fernández, M C; Carretero, J; Liger, E; Cañete, S

2001-04-01

Measurements of gross-alpha and gross-beta activities were made every week during the years 1992-1997 for airborne particulate samples collected using air filters at a clear site. The data are sufficiently numerous to allow the examination of variations in time and by these measurements to establish several features that should be important in understanding any trends of atmospheric radioactivity. Two models were used to predict the gross-alpha and gross-beta activities. A good agreement between the results of these models and the measurements was highlighted.

Height-income association in developing countries: Evidence from 14 countries.

PubMed

Patel, Pankaj C; Devaraj, Srikant

2017-12-28

The purpose of this study was to assess whether the height-income association is positive in developing countries, and whether income differences between shorter and taller individuals in developing countries are explained by differences in endowment (ie, taller individuals have a higher income than shorter individuals because of characteristics such as better social skills) or due to discrimination (ie, shorter individuals have a lower income despite having comparable characteristics). Instrumental variable regression, Oaxaca-Blinder decomposition, quantile regression, and quantile decomposition analyses were applied to a sample of 45 108 respondents from 14 developing countries represented in the Research on Early Life and Aging Trends and Effects (RELATE) study. For a one-centimeter increase in country- and sex-adjusted median height, real income adjusted for purchasing power parity increased by 1.37%. The income differential between shorter and taller individuals was explained by discrimination and not by differences in endowments; however, the effect of discrimination decreased at higher values of country- and sex-adjusted height. Taller individuals in developing countries may realize higher income despite having characteristics similar to those of shorter individuals. © 2017 Wiley Periodicals, Inc.

Elderly poverty and Supplemental Security Income.

PubMed

Nicholas, Joyce; Wiseman, Michael

2009-01-01

In the United States, poverty is generally assessed on the basis of income, as reported in the Current Population Survey's (CPS's) Annual Social and Economic Supplement (ASEC), using an official poverty standard established in the 1960s. The prevalence of receipt of means-tested transfers is underreported in the CPS, with uncertain consequences for the measurement of poverty rates by both the official standard and by using alternative "relative" measures linked to the contemporaneous income distribution. The article reports results estimating the prevalence of poverty in 2002. We complete this effort by using a version of the 2003 CPS/ASEC for which a substantial majority (76 percent) of respondents have individual records matching administrative data from the Social Security Administration on earnings and receipt of income from the Old-Age, Survivors, and Disability Insurance and Supplemental Security Income (SSI) programs. Adjustment of the CPS income data with administrative data substantially improves coverage of SSI receipt. The consequence for general poverty is sensitive to the merge procedures employed, but under both sets of merge procedures considered, the estimated poverty rate among all elderly persons and among elderly SSI recipients is substantially less than rates estimated using the unadjusted CPS. The effect of the administrative adjustment is less significant for perception of relative poverty than for absolute poverty. We emphasize the effect of these adjustments on perception of poverty among the elderly in general and elderly SSI recipients in particular.

42 CFR 102.81 - Calculation of benefits for lost employment income.

Code of Federal Regulations, 2011 CFR

2011-10-01

... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which includes...

42 CFR 102.81 - Calculation of benefits for lost employment income.

Code of Federal Regulations, 2013 CFR

2013-10-01

... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which includes...

42 CFR 102.81 - Calculation of benefits for lost employment income.

Code of Federal Regulations, 2014 CFR

2014-10-01

... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which includes...

42 CFR 102.81 - Calculation of benefits for lost employment income.

Code of Federal Regulations, 2012 CFR

2012-10-01

... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which includes...

42 CFR 102.81 - Calculation of benefits for lost employment income.

Code of Federal Regulations, 2010 CFR

2010-10-01

... VACCINES SMALLPOX COMPENSATION PROGRAM Calculation and Payment of Benefits § 102.81 Calculation of benefits... of work lost as a result of a covered injury or its health complications if the smallpox vaccine... based on the smallpox vaccine recipient or vaccinia contact's gross employment income, which includes...

For whom is income inequality most harmful? A multi-level analysis of income inequality and mortality in Norway.

PubMed

Dahl, Espen; Ivar Elstad, Jon; Hofoss, Dag; Martin-Mollard, Melissa

2006-11-01

This study investigates the degree to which contextual income inequality in economic regions in Norway affected mortality during the 1990s, above the effects of mean regional income and individual-level confounders. A further objective is to explore whether income inequality effects on mortality differed between socioeconomic groups. Data were constructed by linkages of administrative registers encompassing all Norwegian inhabitants. The outcome variable was all-cause mortality during 6 years (i.e., died 1994-1999 or alive end of 1999). Men and women aged 25-66 in 1993 were analysed. Regions' mean income and income inequality (in terms of gini coefficients) were calculated from consumption-units-adjusted family disposable income. Individual-level variables included sex, age, marital status, individual income, education, and being a recipient of health-related welfare benefits. Multilevel logistic regression models were fitted for 2,197,231 individuals nested within 88 regions. After adjusting for regional mean income and individual-level variables, the odds ratio (OR) for mortality 1994-1999 was 1.028 (95% CI 1.023-1.033) on the gini variable multiplied by 100. Analyses of cross-level interactions indicated some, albeit modest, income inequality effects on mortality in the upper income and educational categories. Among those with low individual income, low education, and among recipients of health-related welfare benefits, mortality effects of higher regional income inequality were significantly stronger than among those more advantageously placed in the social structure. The results of this study differ from previous studies which have suggested that contextual income inequality has a minor impact on population health in egalitarian countries. The results indicate that in Norway, neither a comparatively egalitarian income distribution nor generous and comprehensive welfare institutions hindered the emergence of regional-level income inequality effects on mortality

26 CFR 1.6662-5 - Substantial and gross valuation misstatements under chapter 1.

Code of Federal Regulations, 2011 CFR

2011-04-01

... misstatement”), there is added to the tax an amount equal to 20 percent of such portion. Section 6662(h... value or adjusted basis of any property claimed on a return of tax imposed under chapter 1 is 400... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

26 CFR 1.6662-5 - Substantial and gross valuation misstatements under chapter 1.

Code of Federal Regulations, 2014 CFR

2014-04-01

... misstatement”), there is added to the tax an amount equal to 20 percent of such portion. Section 6662(h... value or adjusted basis of any property claimed on a return of tax imposed under chapter 1 is 400... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

18 CFR Appendix C to Part 2 - Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Nationwide Proceeding Computation of Federal Income Tax Allowance Independent Producers, Pipeline Affiliates and Pipeline Producers... Total computed revenue 9,465,231,966 8,985,807,669 2,336,439,376 16(gross income) 17 18 revenue...

26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

26 CFR 1.67-3T - Allocation of expenses by real estate mortgage investment conduits (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Allocation of expenses by real estate mortgage... Income, Adjusted Gross Income, and Taxable Income § 1.67-3T Allocation of expenses by real estate... real estate mortgage investment conduit or REMIC (as defined in section 860D) shall allocate to each of...

26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section 1.63-1 Internal Revenue INTERNAL REVENUE SERVICE... Income, Adjusted Gross Income, and Taxable Income § 1.63-1 Change of treatment with respect to the zero...

26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section 1.63-1 Internal Revenue INTERNAL REVENUE SERVICE... Income, Adjusted Gross Income, and Taxable Income § 1.63-1 Change of treatment with respect to the zero...

26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section 1.63-1 Internal Revenue INTERNAL REVENUE SERVICE... Income, Adjusted Gross Income, and Taxable Income § 1.63-1 Change of treatment with respect to the zero...

26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section 1.63-1 Internal Revenue INTERNAL REVENUE SERVICE... Income, Adjusted Gross Income, and Taxable Income § 1.63-1 Change of treatment with respect to the zero...

26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section 1.63-1 Internal Revenue INTERNAL REVENUE SERVICE... Income, Adjusted Gross Income, and Taxable Income § 1.63-1 Change of treatment with respect to the zero...

Health care expenditures and gross domestic product: the Turkish case.

PubMed

Sülkü, Seher Nur; Caner, Asena

2011-02-01

Our study examines the long-term relationship among per capita gross domestic product (GDP), per capita health expenditures and population growth rate in Turkey during the period 1984-2006, employing the Johansen multivariate co-integration technique. Related previous studies on OECD countries have mostly excluded Turkey-itself an OECD country. The only study on Turkey examines the period 1984-1998. However, after 1998, major events and policy changes that had a substantial impact on income and health expenditures took place in Turkey, including a series of reforms to restructure the health and social security system. In contrast to earlier findings in the literature, we find that the income elasticity of total health expenditures is less than one, which indicates that health care is a necessity in Turkey during the period of analysis. According to our results, a 10% increase in per capita GDP is associated with an 8.7% increase in total per capita health expenditures, controlling for population growth. We find that the income elasticity of public health expenditures is less than one. But, in the case of private health care expenditures, the elasticity is greater than one, meaning that private health care is a luxury good in Turkey.

26 CFR 1.6662-5 - Substantial and gross valuation misstatements under chapter 1.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is added to the tax an amount equal to 20 percent of such portion. Section 6662(h) increases the... value or adjusted basis of any property claimed on a return of tax imposed under chapter 1 is 400... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...

26 CFR 1.985-7 - Adjustments required in connection with a change to DASTM.

Code of Federal Regulations, 2010 CFR

2010-04-01

... adjustments—(i) Pre-1987 accumulated profits. The foreign income taxes and accumulated profits or deficits in... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.985-7 Adjustments... beginning after April 6, 1998, adjustments shall be made as provided by this section. For the rules with...

Gross Motor Development in Children Aged 3-5 Years, United States 2012.

PubMed

Kit, Brian K; Akinbami, Lara J; Isfahani, Neda Sarafrazi; Ulrich, Dale A

2017-07-01

Objective Gross motor development in early childhood is important in fostering greater interaction with the environment. The purpose of this study is to describe gross motor skills among US children aged 3-5 years using the Test of Gross Motor Development (TGMD-2). Methods We used 2012 NHANES National Youth Fitness Survey (NNYFS) data, which included TGMD-2 scores obtained according to an established protocol. Outcome measures included locomotor and object control raw and age-standardized scores. Means and standard errors were calculated for demographic and weight status with SUDAAN using sample weights to calculate nationally representative estimates, and survey design variables to account for the complex sampling methods. Results The sample included 339 children aged 3-5 years. As expected, locomotor and object control raw scores increased with age. Overall mean standardized scores for locomotor and object control were similar to the mean value previously determined using a normative sample. Girls had a higher mean locomotor, but not mean object control, standardized score than boys (p < 0.05). However, the mean locomotor standardized scores for both boys and girls fell into the range categorized as "average." There were no other differences by age, race/Hispanic origin, weight status, or income in either of the subtest standardized scores (p > 0.05). Conclusions In a nationally representative sample of US children aged 3-5 years, TGMD-2 mean locomotor and object control standardized scores were similar to the established mean. These results suggest that standardized gross motor development among young children generally did not differ by demographic or weight status.

Effects of severity of gross motor disability on anticipatory postural adjustments while standing in individuals with bilateral spastic cerebral palsy.

PubMed

Tomita, Hidehito; Fukaya, Yoshiki; Takagi, Yukina; Yokozawa, Asami

2016-10-01

Although individuals with bilateral spastic cerebral palsy (BSCP) exhibit several deficits in anticipatory postural adjustments (APAs) while standing, effects of severity of motor disability on their APAs are unclear. To determine whether individuals with BSCP exhibit severity-dependent deficits in APAs. Seven individuals with level II BSCP (BSCP-II group) and seven with level III BSCP (BSCP-III group) according to the Gross Motor Function Classification System and seven healthy controls lifted a load under two different load conditions. Anticipatory activities of the erector spinae (ES), medial hamstring (MH), and gastrocnemius (GCM) were smaller in the two BSCP groups than in the control group. Although the anticipatory GCM activity was similar between the BSCP groups, the ES and MH activities were larger in the BSCP-II group than in the BSCP-III group. In the BSCP-II group, an increase in anticipatory activity with an increase in load was observed in the MH, but not in the GCM. In the BSCP-III group, load-related modulation was not found in the MH or GCM. The present findings suggest that in individuals with BSCP with severe motor disability, APA deficits extend to more proximal parts of the body. Copyright © 2016 Elsevier Ltd. All rights reserved.

Impact and cost-effectiveness of new tuberculosis vaccines in low- and middle-income countries

PubMed Central

Knight, Gwenan M.; Griffiths, Ulla K.; Sumner, Tom; Laurence, Yoko V.; Gheorghe, Adrian; Vassall, Anna; Glaziou, Philippe; White, Richard G.

2014-01-01

To help reach the target of tuberculosis (TB) disease elimination by 2050, vaccine development needs to occur now. We estimated the impact and cost-effectiveness of potential TB vaccines in low- and middle-income countries using an age-structured transmission model. New vaccines were assumed to be available in 2024, to prevent active TB in all individuals, to have a 5-y to lifetime duration of protection, to have 40–80% efficacy, and to be targeted at “infants” or “adolescents/adults.” Vaccine prices were tiered by income group (US $1.50–$10 per dose), and cost-effectiveness was assessed using incremental cost per disability adjusted life year (DALY) averted compared against gross national income per capita. Our results suggest that over 2024–2050, a vaccine targeted to adolescents/adults could have a greater impact than one targeted at infants. In low-income countries, a vaccine with a 10-y duration and 60% efficacy targeted at adolescents/adults could prevent 17 (95% range: 11–24) million TB cases by 2050 and could be considered cost-effective at $149 (cost saving to $387) per DALY averted. If targeted at infants, 0.89 (0.42–1.58) million TB cases could be prevented at $1,692 ($634–$4,603) per DALY averted. This profile targeted at adolescents/adults could be cost-effective at $4, $9, and $20 per dose in low-, lower-middle–, and upper-middle–income countries, respectively. Increased investments in adult-targeted TB vaccines may be warranted, even if only short duration and low efficacy vaccines are likely to be feasible, and trials among adults should be powered to detect low efficacies. PMID:25288770

26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2010 CFR

2010-04-01

...), the gross income derived from the sale of personal property produced (in whole or in part) by the... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income from the sale of personal property....863-3AT Income from the sale of personal property derived partly from within and partly from without...

Marital Adjustment of Graduate Student Couples.

ERIC Educational Resources Information Center

McRoy, Sue; Fisher, Virginia L.

1982-01-01

Comparisons of graduate student couples indicated lower levels of marital adjustment (consensus and affection) for couples where only the husband was a student. Suggests variables other than student status may relate to marital adjustment. When only the wife was a student, family income was higher and couples were older. (Author)

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... certain exchange or training programs—(1) Exclusion from income. Compensation paid to a nonresident alien... “exchange visitor” under section 201 of the U.S. Information and Educational Exchange Act of 1948 (22 U.S.C. 1446), which section was repealed by section 111 of the Mutual Education and Cultural Exchange Act of...

Geographic and income variations in age at diagnosis and incidence of chronic myeloid leukemia.

PubMed

Mendizabal, Adam M; Younes, Naji; Levine, Paul H

2016-01-01

Developing countries have a younger population of CML patients than developed countries. Patterns of age at diagnosis and incidence by geography and gross national income (GNI) are not well understood. A population-based descriptive study was conducted using data from the International Agency for Research on Cancer's population-based registry compilation. Geographical regions were classified according to the United Nations World Macro Regions and Components. Age-Standardized Incidence Rates (ASR) were adjusted to the World Standard Population. Poisson regression was used to assess age-specific interactions. 57.2% were male among 33,690 diagnoses. Median age at diagnosis was lowest in Africa and Asia (47 years) and highest in Oceania (72 years). ASR was lowest in African males (0.61 per 100,000) and Asian females (0.55 per 100,000) and highest in Oceania males and females (1.78 and 0.96 per 100,000, respectively). A significant interaction (p < 0.0001) between age (<50 years and >50 years) and region exists; no significant differences were seen by region in the <50 age-group while significant differences by region exist in the >50 age group. Population-based estimates suggest that the median age at diagnosis and incidence varies by region. Geographic and income heterogeneity suggest an important effect of environment that warrants further studies.

26 CFR 1.25A-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Credit and Lifetime Learning Credit. (1) In general. (2) Hope Scholarship Credit. (3) Lifetime Learning...) Modified adjusted gross income defined. (3) Inflation adjustment. (d) Election. (e) Identification... conviction. (2) Examples. (e) Academic period for prepayments. (1) In general. (2) Example. (f) Effective...

75 FR 76262 - Source of Income From Qualified Fails Charges

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-08

... taxation of foreign persons not otherwise subject to U.S. net-basis taxation and the withholding of such...-basis taxation at a rate of 30 percent on certain U.S. source income of foreign persons that is not..., 2010 is not subject to U.S. gross-basis taxation. Notice 2009-61 further announced that the Treasury...

26 CFR 1.1411-4 - Definition of net investment income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... business described in § 1.1411-5; and (iii) Net gain (to the extent taken into account in computing taxable... described in paragraph (d)(4)(i)(A) of this section for gain or loss attributable to property held in a... properly allocable to such gross income or net gain (as determined in paragraph (f) of this section). (b...

26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2014 CFR

2014-04-01

...), the gross income derived from the sale of personal property produced (in whole or in part) by the... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Income from the sale of personal property..., 1996 § 1.863-3AT Income from the sale of personal property derived partly from within and partly from...

26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2012 CFR

2012-04-01

...), the gross income derived from the sale of personal property produced (in whole or in part) by the... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income from the sale of personal property..., 1996 § 1.863-3AT Income from the sale of personal property derived partly from within and partly from...

26 CFR 1.863-3AT - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2011 CFR

2011-04-01

...), the gross income derived from the sale of personal property produced (in whole or in part) by the... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income from the sale of personal property..., 1996 § 1.863-3AT Income from the sale of personal property derived partly from within and partly from...

Income in Adult Survivors of Childhood Cancer

PubMed Central

Wengenroth, Laura; Sommer, Grit; Schindler, Matthias; Spycher, Ben D.; von der Weid, Nicolas X.; Stutz-Grunder, Eveline; Michel, Gisela; Kuehni, Claudia E.

2016-01-01

Introduction Little is known about the impact of childhood cancer on the personal income of survivors. We compared income between survivors and siblings, and determined factors associated with income. Methods As part of the Swiss Childhood Cancer Survivor Study (SCCSS), a questionnaire was sent to survivors, aged ≥18 years, registered in the Swiss Childhood Cancer Registry (SCCR), diagnosed at age <21 years, who had survived ≥5 years after diagnosis of the primary tumor. Siblings were used as a comparison group. We asked questions about education, profession and income and retrieved clinical data from the SCCR. We used multivariable logistic regression to identify characteristics associated with income. Results We analyzed data from 1’506 survivors and 598 siblings. Survivors were less likely than siblings to have a high monthly income (>4’500 CHF), even after we adjusted for socio-demographic and educational factors (OR = 0.46, p<0.001). Older age, male sex, personal and parental education, and number of working hours were associated with high income. Survivors of leukemia (OR = 0.40, p<0.001), lymphoma (OR = 0.63, p = 0.040), CNS tumors (OR = 0.22, p<0.001), bone tumors (OR = 0.24, p = 0.003) had a lower income than siblings. Survivors who had cranial irradiation, had a lower income than survivors who had no cranial irradiation (OR = 0.48, p = 0.006). Discussion Even after adjusting for socio-demographic characteristics, education and working hours, survivors of various diagnostic groups have lower incomes than siblings. Further research needs to identify the underlying causes. PMID:27213682

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2012 CFR

2012-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2013 CFR

2013-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2014 CFR

2014-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2011 CFR

2011-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 301.6103(j)(1)-1 - Disclosures of return information reflected on returns to officers and employees of the...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., and information derived from the Social Security Administration and other sources for the purposes of...) Total Social Security benefits. (x) Adjusted gross income. (xi) Type of tax return filed. (xii) Entity.... (xiv) Posting cycle date relative to filing. (xv) Social Security benefits. (xvi) Earned Income (as...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be made to...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Investment company taxable income. 1.852-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.852-3 - Investment company taxable income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.852-3 Investment company taxable income. Section 852(b)(2) requires certain adjustments to be... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Investment company taxable income. 1.852-3...

26 CFR 1.863-1 - Allocation of gross income under section 863(a).

Code of Federal Regulations, 2014 CFR

2014-04-01

... pipeline to the export terminal in country Y, refines the oil in the United States, and sells the refined... export terminal in country Y is $80, and that US Oil ultimately sells the refined product for $100. Under... inclusion income and net losses. An excess inclusion (as defined in section 860E(c)) shall be treated as...

26 CFR 1.863-1 - Allocation of gross income under section 863(a).

Code of Federal Regulations, 2011 CFR

2011-04-01

... pipeline to the export terminal in country Y, refines the oil in the United States, and sells the refined... export terminal in country Y is $80, and that US Oil ultimately sells the refined product for $100. Under... inclusion income and net losses. An excess inclusion (as defined in section 860E(c)) shall be treated as...

26 CFR 1.863-1 - Allocation of gross income under section 863(a).

Code of Federal Regulations, 2013 CFR

2013-04-01

... pipeline to the export terminal in country Y, refines the oil in the United States, and sells the refined... export terminal in country Y is $80, and that US Oil ultimately sells the refined product for $100. Under... inclusion income and net losses. An excess inclusion (as defined in section 860E(c)) shall be treated as...

26 CFR 1.863-1 - Allocation of gross income under section 863(a).

Code of Federal Regulations, 2010 CFR

2010-04-01

... pipeline to the export terminal in country Y, refines the oil in the United States, and sells the refined... export terminal in country Y is $80, and that US Oil ultimately sells the refined product for $100. Under... inclusion income and net losses. An excess inclusion (as defined in section 860E(c)) shall be treated as...

The Changing Nonlinear Relationship between Income and Terrorism

PubMed Central

Enders, Walter; Hoover, Gary A.

2014-01-01

This article reinvestigates the relationship between real per capita gross domestic product (GDP) and terrorism. We devise a terrorism Lorenz curve to show that domestic and transnational terrorist attacks are each more concentrated in middle-income countries, thereby suggesting a nonlinear income–terrorism relationship. Moreover, this point of concentration shifted to lower income countries after the rising influence of the religious fundamentalist and nationalist/separatist terrorists in the early 1990s. For transnational terrorist attacks, this shift characterized not only the attack venue but also the perpetrators’ nationality. The article then uses nonlinear smooth transition regressions to establish the relationship between real per capita GDP and terrorism for eight alternative terrorism samples, accounting for venue, perpetrators’ nationality, terrorism type, and the period. Our nonlinear estimates are shown to be favored over estimates using linear or quadratic income determinants of terrorism. These nonlinear estimates are robust to additional controls. PMID:28579636

Income inequality and cause-specific mortality during economic development.

PubMed

Lau, Elaine W; Schooling, C Mary; Tin, Keith Y; Leung, Gabriel M

2012-04-01

Life expectancy is strongly related to national income, whether there is an additional contribution of income inequality is unclear. We used negative binomial regression to examine the association of neighborhood-level Gini, adjusted for age, sex, and income, with mortality rates in Hong Kong from 1976 to 2006. The association of neighborhood Gini with all-cause mortality varied over time (p-value for interaction < .01). Neighborhood Gini was positively associated with nonmedical mortality in 1976 to 1986; incident rate ratio (IRR) 1.09, 95% confidence interval (95% CI) 1.02-1.16 per 0.1 change and in 1991 to 2006, IRR 1.24, 95% CI 1.13-1.36, adjusted for age, sex and absolute income. Similarly adjusted, Gini was not associated with all-cause mortality in 1976 to 1986 (IRR 0.96, 95% CI 0.93-1.00) but was in 1991 to 2006 (IRR 1.25, 95% CI 1.20-1.29), when Gini was also positively associated with death from cardiovascular diseases, respiratory diseases and some cancers. Independent of income, income inequality was positively associated with nonmedical mortality rates at a low level of spatial aggregation, indicating the consistent harms of social disharmony. However, the impact on medical mortality was less consistent, suggesting the relevance of contextual factors. Copyright © 2012 Elsevier Inc. All rights reserved.

Neighborhood income and stroke care and outcomes

PubMed Central

Fang, Jiming; Chan, Crystal; Alter, David A.; Bronskill, Susan E.; Hill, Michael D.; Manuel, Douglas G.; Tu, Jack V.; Anderson, Geoffrey M.

2012-01-01

Objective: To evaluate factors that may contribute to the increased stroke case fatality rates observed in individuals from low-income areas. Methods: We conducted a cohort study on a population-based sample of all patients with stroke or TIA seen at 153 acute care hospitals in the province of Ontario, Canada, between April 1, 2002, and March 31, 2003, and April 1, 2004, and March 31, 2005. Socioeconomic status measured as income quintiles was imputed from median neighborhood income. In the study sample of 7,816 patients we determined 1-year mortality by grouped income quintile and used multivariable analyses to assess whether differences in survival were explained by cardiovascular risk factors, stroke severity, stroke management, or other prognostic factors. Results: There was no significant gradient across income groups for stroke severity or stroke management. However, 1-year mortality rates were higher in those from the lowest income group compared to those from the highest income group, even after adjustment for age, sex, stroke type and severity, comorbid conditions, hospital and physician characteristics, and processes of care (adjusted hazard ratio for low- vs high-income groups, 1.18; 95 confidence interval 1.03 to 1.29). Conclusions: In Ontario, 1-year survival rates after an index stroke are higher for those from the richest compared to the least wealthy areas, and this is only partly explained by age, sex, comorbid conditions, and other baseline risk factors. PMID:22895592

Associations of Gross Motor Delay, Behavior, and Quality of Life in Young Children With Autism Spectrum Disorder.

PubMed

Hedgecock, James B; Dannemiller, Lisa A; Shui, Amy M; Rapport, Mary Jane; Katz, Terry

2018-04-01

Young children with autism spectrum disorder (ASD) often have gross motor delays that may accentuate problem daytime behavior and health-related quality of life (QoL). The objective of this study was to describe the degree of gross motor delays in young children with ASD and associations of gross motor delays with problem daytime behavior and QoL. The primary hypothesis was that Gross motor delays significantly modifies the associations between internalizing or externalizing problem daytime behavior and QoL. This study used a cross-sectional, retrospective analysis. Data from 3253 children who were 2 to 6 years old and who had ASD were obtained from the Autism Speaks Autism Treatment Network and analyzed using unadjusted and adjusted linear regression. Measures included the Vineland Adaptive Behavior Scales, 2nd edition, gross motor v-scale score (VABS-GM) (for Gross motor delays), the Child Behavior Checklist (CBCL) (for Problem daytime behavior), and the Pediatric Quality of Life Inventory (PedsQL) (for QoL). The mean VABS-GM was 12.12 (SD = 2.2), representing performance at or below the 16th percentile. After adjustment for covariates, the internalizing CBCL t score decreased with increasing VABS-GM (β = - 0.64 SE = 0.12). Total and subscale PedsQL scores increased with increasing VABS-GM (for total score: β = 1.79 SE = 0.17; for subscale score: β = 0.9-2.66 SE = 0.17-0.25). CBCL internalizing and externalizing t scores decreased with increasing PedsQL total score (β = - 0.39 SE = 0.01; β = - 0.36 SE = 0.01). The associations between CBCL internalizing or externalizing t scores and PedsQL were significantly modified by VABSGM (β = - 0.026 SE = 0.005]; β = - 0.019 SE = 0.007). The study lacked ethnic and socioeconomic diversity. Measures were collected via parent report without accompanying clinical assessment. Cross motor delay was independently associated with Problem daytime behavior and QoL in children with ASD. Gross

Emotional adjustment and distressed interpersonal relations among low-income African American mothers: moderating effects of demanding kin relations.

PubMed

Taylor, Ronald D; Budescu, Mia

2013-01-01

Association of mothers' emotional adjustment and negative kin relations with distressed interpersonal relations was examined. Among 115 low-income African American mothers, relationship of depressive symptoms, self-esteem, and demanding kin relations with psychological control and stressful interpersonal relations was assessed. Depressive symptoms and demanding kin relations were positively associated with mothers' use of psychological control in parenting. Interaction of self-esteem with demanding kin relations revealed that self-esteem was negatively associated with psychological control for mothers with high-demanding kin relations but not for mothers with low-demanding kin relations. Mothers' depressive symptoms and demanding kin relations were positively associated with their stressful interpersonal relations. Findings were discussed in terms of the need for research on the beneficial and detrimental aspects of families' social network.

38 CFR 3.660 - Dependency, income and estate.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Dependency, income and... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.660 Dependency, income and estate. (a) Reduction or discontinuance—(1) General. A veteran, surviving...

38 CFR 3.660 - Dependency, income and estate.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Dependency, income and... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.660 Dependency, income and estate. (a) Reduction or discontinuance—(1) General. A veteran, surviving...

38 CFR 3.660 - Dependency, income and estate.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Dependency, income and... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.660 Dependency, income and estate. (a) Reduction or discontinuance—(1) General. A veteran, surviving...

38 CFR 3.660 - Dependency, income and estate.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Dependency, income and... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.660 Dependency, income and estate. (a) Reduction or discontinuance—(1) General. A veteran, surviving...

38 CFR 3.660 - Dependency, income and estate.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Dependency, income and... ADJUDICATION Pension, Compensation, and Dependency and Indemnity Compensation Adjustments and Resumptions § 3.660 Dependency, income and estate. (a) Reduction or discontinuance—(1) General. A veteran, surviving...

26 CFR 1.460-6 - Look-back method.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) for the redetermination year, as adjusted for past applications of the look-back method and taking... the year in question with respect to other contracts. Notwithstanding the look-back method, the...) INCOME TAXES Taxable Year for Which Items of Gross Income Included § 1.460-6 Look-back method. (a) In...

20 CFR 418.2205 - What is a major life-changing event?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is a major life-changing event? 418.2205 Section 418.2205 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related... Year's Modified Adjusted Gross Income § 418.2205 What is a major life-changing event? We will follow...

20 CFR 418.2210 - What is not a major life-changing event?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false What is not a major life-changing event? 418.2210 Section 418.2210 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2210 What is not a major life-changing event? We...

20 CFR 418.2210 - What is not a major life-changing event?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What is not a major life-changing event? 418.2210 Section 418.2210 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2210 What is not a major life-changing event? We...

20 CFR 418.2205 - What is a major life-changing event?

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false What is a major life-changing event? 418.2205 Section 418.2205 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related... Year's Modified Adjusted Gross Income § 418.2205 What is a major life-changing event? We will follow...

20 CFR 418.2205 - What is a major life-changing event?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false What is a major life-changing event? 418.2205 Section 418.2205 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related... Year's Modified Adjusted Gross Income § 418.2205 What is a major life-changing event? We will follow...

20 CFR 418.2225 - Which more recent tax year will we use?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Which more recent tax year will we use? 418.2225 Section 418.2225 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2225 Which more recent tax year will we use? We...

20 CFR 418.2225 - Which more recent tax year will we use?

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Which more recent tax year will we use? 418.2225 Section 418.2225 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2225 Which more recent tax year will we use? We...

20 CFR 418.2225 - Which more recent tax year will we use?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Which more recent tax year will we use? 418.2225 Section 418.2225 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2225 Which more recent tax year will we use? We...

20 CFR 418.2225 - Which more recent tax year will we use?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Which more recent tax year will we use? 418.2225 Section 418.2225 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2225 Which more recent tax year will we use? We...

20 CFR 418.2205 - What is a major life-changing event?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is a major life-changing event? 418.2205 Section 418.2205 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related... Year's Modified Adjusted Gross Income § 418.2205 What is a major life-changing event? We will follow...

20 CFR 418.2210 - What is not a major life-changing event?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false What is not a major life-changing event? 418.2210 Section 418.2210 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income... Recent Tax Year's Modified Adjusted Gross Income § 418.2210 What is not a major life-changing event? We...

26 CFR 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... “gross sales”, as used in this example, refers only to the sales of personal property produced (in whole... gross income derived from the sale of personal property produced (in whole or in part) by the taxpayer... attributable to the production (in whole or in part) of personal property within the United States and its sale...

26 CFR 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2014 CFR

2014-04-01

... “gross sales”, as used in this example, refers only to the sales of personal property produced (in whole... gross income derived from the sale of personal property produced (in whole or in part) by the taxpayer... attributable to the production (in whole or in part) of personal property within the United States and its sale...

26 CFR 1.863-3A - Income from the sale of personal property derived partly from within and partly from without the...

Code of Federal Regulations, 2012 CFR

2012-04-01

... “gross sales”, as used in this example, refers only to the sales of personal property produced (in whole... gross income derived from the sale of personal property produced (in whole or in part) by the taxpayer... attributable to the production (in whole or in part) of personal property within the United States and its sale...

Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis.

PubMed

Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

2013-04-01

Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Multilevel analysis of population data from the Welsh Health Survey, 2003/04-2010. A total of 88,623 respondents aged 18-74 years were nested within 50,587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a 'case' of common mental disorder. High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88-0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04-1.22). The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level.

Differences in Physician Income by Gender in a Multiregion Survey.

PubMed

Apaydin, Eric A; Chen, Peggy G C; Friedberg, Mark W

2018-05-11

Previous studies have documented income differences between male and female physicians. However, the implications of these differences are unclear, since previous studies have lacked detailed data on the quantity and composition of work hours. We sought to identify the sources of these income differences using data from a novel survey of physician work and income. To compare differences in income between male and female physicians. We estimated unadjusted income differences between male and female physicians. We then adjusted these differences for total hours worked, composition of work hours, percent of patient care time spent providing procedures, specialty, compensation type, age, years in practice, race, ethnicity, and state and practice random effects. We surveyed 656 physicians in 30 practices in six states and received 439 responses (67% response rate): 263 from males and 176 from females. Self-reported annual income. Male physicians had significantly higher annual incomes than female physicians (mean $297,641 vs. $206,751; difference $90,890, 95% CI $27,769 to $154,011) and worked significantly more total hours (mean 2470 vs. 2074; difference 396, 95% CI 250 to 542) and more patient care hours (mean 2203 vs. 1845; difference 358, 95% CI 212 to 505) per year. Male physicians were less likely than female physicians to specialize in primary care (49.1 vs. 70.5%), but more likely to perform procedures with (33.1 vs. 15.5%) or without general anesthesia (84.3 vs. 73.1%). After adjustment, male physicians' incomes were $27,404 (95% CI $3120 to $51,688) greater than female physicians' incomes. Adjustment for multiple possible confounders, including the number and composition of work hours, can explain approximately 70% of unadjusted income differences between male and female physicians; 30% remains unexplained. Additional study and dedicated efforts might be necessary to identify and address the causes of these unexplained differences.

26 CFR 1.312-4 - Examples of adjustments provided in section 312(c).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Examples of adjustments provided in section 312... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-4 Examples of adjustments... examples: Example 1. On December 2, 1954, Corporation X distributed to its sole shareholder, A, an...

20 CFR 418.2255 - What kind of evidence of a major life-changing event will you need to support your request for us...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-changing event will you need to support your request for us to use a more recent tax year? 418.2255 Section 418.2255 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Income-Related Monthly... Modified Adjusted Gross Income § 418.2255 What kind of evidence of a major life-changing event will you...

Association between economic growth and early childhood undernutrition: evidence from 121 Demographic and Health Surveys from 36 low-income and middle-income countries.

PubMed

Vollmer, Sebastian; Harttgen, Kenneth; Subramanyam, Malavika A; Finlay, Jocelyn; Klasen, Stephan; Subramanian, S V

2014-04-01

Economic growth is widely regarded as a necessary, and often sufficient, condition for the improvement of population health. We aimed to assess whether macroeconomic growth was associated with reductions in early childhood undernutrition in low-income and middle-income countries. We analysed data from 121 Demographic and Health Surveys from 36 countries done between Jan 1, 1990, and Dec 31, 2011. The sample consisted of nationally representative cross-sectional surveys of children aged 0-35 months, and the outcome variables were stunting, underweight, and wasting. The main independent variable was per-head gross domestic product (GDP) in constant prices and adjusted for purchasing power parity. We used logistic regression models to estimate the association between changes in per-head GDP and changes in child undernutrition outcomes. Models were adjusted for country fixed effects, survey-year fixed effects, clustering, and demographic and socioeconomic covariates for the child, mother, and household. Sample sizes were 462,854 for stunting, 485,152 for underweight, and 459,538 for wasting. Overall, 35·6% (95% CI 35·4-35·9) of young children were stunted (ranging from 8·7% [7·6-9·7] in Jordan to 51·1% [49·1-53·1] in Niger), 22·7% (22·5-22·9) were underweight (ranging from 1·8% [1·3-2·3] in Jordan to 41·7% [41·1-42·3] in India), and 12·8% (12·6-12·9) were wasted (ranging from 1·2% [0·6-1·8] in Peru to 28·8% [27·5-30·0] in Burkina Faso). At the country level, no association was seen between average changes in the prevalence of child undernutrition outcomes and average growth of per-head GDP. In models adjusted only for country and survey-year fixed effects, a 5% increase in per-head GDP was associated with an odds ratio (OR) of 0·993 (95% CI 0·989-0·995) for stunting, 0·986 (0·982-0·990) for underweight, and 0·984 (0·981-0·986) for wasting. ORs after adjustment for the full set of covariates were 0·996 (0·993-1·000) for stunting, 0

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., and salary of $15,000 to the manager of the building. The debt/basis percentage for 1974 with respect....514(a)-1 Section 1.514(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... section 514 and § 1.514(b)-1) as an item of gross income derived from an unrelated trade or business the...

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., and salary of $15,000 to the manager of the building. The debt/basis percentage for 1974 with respect....514(a)-1 Section 1.514(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... section 514 and § 1.514(b)-1) as an item of gross income derived from an unrelated trade or business the...

26 CFR 1.514(a)-1 - Unrelated debt-financed income and deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., and salary of $15,000 to the manager of the building. The debt/basis percentage for 1974 with respect....514(a)-1 Section 1.514(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... section 514 and § 1.514(b)-1) as an item of gross income derived from an unrelated trade or business the...

Parental Divorce and Children's Adjustment.

PubMed

Lansford, Jennifer E

2009-03-01

This article reviews the research literature on links between parental divorce and children's short-term and long-term adjustment. First, I consider evidence regarding how divorce relates to children's externalizing behaviors, internalizing problems, academic achievement, and social relationships. Second, I examine timing of the divorce, demographic characteristics, children's adjustment prior to the divorce, and stigmatization as moderators of the links between divorce and children's adjustment. Third, I examine income, interparental conflict, parenting, and parents well-being as mediators of relations between divorce and children's adjustment. Fourth, I note the caveats and limitations of the research literature. Finally, I consider notable policies related to grounds for divorce, child support, and child custody in light of how they might affect children s adjustment to their parents divorce. © 2009 Association for Psychological Science.

Common mental disorders, neighbourhood income inequality and income deprivation: small-area multilevel analysis

PubMed Central

Fone, David; Greene, Giles; Farewell, Daniel; White, James; Kelly, Mark; Dunstan, Frank

2013-01-01

Background Common mental disorders are more prevalent in areas of high neighbourhood socioeconomic deprivation but whether the prevalence varies with neighbourhood income inequality is not known. Aims To investigate the hypothesis that the interaction between small-area income deprivation and income inequality was associated with individual mental health. Method Multilevel analysis of population data from the Welsh Health Survey, 2003/04–2010. A total of 88 623 respondents aged 18–74 years were nested within 50 587 households within 1887 lower super output areas (neighbourhoods) and 22 unitary authorities (regions), linked to the Gini coefficient (income inequality) and the per cent of households living in poverty (income deprivation). Mental health was measured using the Mental Health Inventory MHI-5 as a discrete variable and as a ‘case’ of common mental disorder. Results High neighbourhood income inequality was associated with better mental health in low-deprivation neighbourhoods after adjusting for individual and household risk factors (parameter estimate +0.70 (s.e. = 0.33), P = 0.036; odds ratio (OR) for common mental disorder case 0.92, 95% CI 0.88–0.97). Income inequality at regional level was significantly associated with poorer mental health (parameter estimate -1.35 (s.e. = 0.54), P = 0.012; OR = 1.13, 95% CI 1.04–1.22). Conclusions The associations between common mental disorders, income inequality and income deprivation are complex. Income inequality at neighbourhood level is less important than income deprivation as a risk factor for common mental disorders. The adverse effect of income inequality starts to operate at the larger regional level. PMID:23470284

Impact of national income and inequality on sugar and caries relationship.

PubMed

Masood, M; Masood, Y; Newton, T

2012-01-01

The aim of this study was to examine the impact that national income and income inequality in high and low income countries have on the relationship between dental caries and sugar consumption. An ecological study design was used in this study of 73 countries. The mean decayed, missing, or filled permanent teeth (DMFT) for 12-year-old children were obtained from the WHO Oral Health Country/Area Profile Programme. United Nations Food and Agricultural Organization data were used for per capita sugar consumption. Gross national incomes per capita based on purchasing power parity and the Gini coefficient were obtained from World Bank data. Bivariate and multivariate linear regression analysis was performed to estimate the associations between mean DMFT and per capita sugar consumption in different income and income inequality countries. Bivariate and multivariate regression analysis showed that countries with a high national income and low income inequality have a strong negative association between sugar consumption and caries (B = -2.80, R2 = 0.17), whereas countries with a low income and high income inequality have a strong positive relationship between DMFT and per capita sugar consumption (B = -0.89, R2 = 0.20). The relationship between per capita consumption of sugar and dental caries is modified by the absolute level of income of the country, but not by the level of income inequality within a country. Copyright © 2012 S. Karger AG, Basel.

26 CFR 1.61-5 - Allocations by cooperative associations; per-unit retain certificates-tax treatment as to...

Code of Federal Regulations, 2010 CFR

2010-04-01

... inclusion in the computation of gross income, as the case may be. (iii) Any adjustment to basis in respect... of this subparagraph may be illustrated by the following examples: Example 1. On July 1, 1959, P, a... taxpayer may, if he so desires, amend his income tax returns to treat the receipt of such patronage...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

Cost-effectiveness of strategies to improve the utilization and provision of maternal and newborn health care in low-income and lower-middle-income countries: a systematic review.

PubMed

Mangham-Jefferies, Lindsay; Pitt, Catherine; Cousens, Simon; Mills, Anne; Schellenberg, Joanna

2014-07-22

Each year almost 3 million newborns die within the first 28 days of life, 2.6 million babies are stillborn, and 287,000 women die from complications of pregnancy and childbirth worldwide. Effective and cost-effective interventions and behaviours for mothers and newborns exist, but their coverage remains inadequate in low- and middle-income countries, where the vast majority of deaths occur. Cost-effective strategies are needed to increase the coverage of life-saving maternal and newborn interventions and behaviours in resource-constrained settings. A systematic review was undertaken on the cost-effectiveness of strategies to improve the demand and supply of maternal and newborn health care in low-income and lower-middle-income countries. Peer-reviewed and grey literature published since 1990 was searched using bibliographic databases, websites of selected organizations, and reference lists of relevant studies and reviews. Publications were eligible for inclusion if they report on a behavioural or health systems strategy that sought to improve the utilization or provision of care during pregnancy, childbirth or the neonatal period; report on its cost-effectiveness; and were set in one or more low-income or lower-middle-income countries. The quality of the publications was assessed using the Consolidated Health Economic Evaluation Reporting Standards statement. Incremental cost per life-year saved and per disability-adjusted life-year averted were compared to gross domestic product per capita. Forty-eight publications were identified, which reported on 43 separate studies. Sixteen were judged to be of high quality. Common themes were identified and the strategies were presented in relation to the continuum of care and the level of the health system. There was reasonably strong evidence for the cost-effectiveness of the use of women's groups, home-based newborn care using community health workers and traditional birth attendants, adding services to routine antenatal

26 CFR 1.734-2 - Adjustment after distribution to transferee partner.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Distributions by A Partnership § 1.734-2 Adjustment after... by the following example: Example. Upon the death of his father, partner S acquires by inheritance a...

Income, insurance, and technology: why does health spending outpace economic growth?

PubMed

Smith, Sheila; Newhouse, Joseph P; Freeland, Mark S

2009-01-01

A broad consensus holds that increased medical capability-technology-is the primary driver of health spending growth. However, technology does not expand independently of historical context; it is fueled by rising incomes and more generous insurance coverage. We estimate that medical technology explains 27-48 percent of health spending growth since 1960-a smaller percentage than earlier estimates. Income (gross domestic product, or GDP) growth plays a critical role, primarily through the actions of governments and employers on behalf of pools of consumers. The contribution of insurance is likely to differ, with less of a push from increasing generosity of coverage and more of a push from changes in provider payment.

26 CFR 1.1016-5 - Miscellaneous adjustments to basis.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Miscellaneous adjustments to basis. 1.1016-5 Section 1.1016-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1016-5 Miscellaneous...

National income and environmental concern: Observations from 35 countries.

PubMed

Lo, Alex Y

2016-10-01

National income produces mixed impacts on public environmental concern. In a cross-national survey, environmental concern was measured in terms of propensity to act and environmental risk perception. Results of a multilevel regression analysis show that these two measures respond to gross domestic product per capita in opposite ways. Citizens of advanced industrial countries are more likely than those of lower-income countries to contribute to environmental protection. However, they are less likely to see the harmful impacts on the environment as very dangerous. Using an indicator of national adaptive capacity, this article demonstrates that environmental risk perception is a function of a country's estimated capacity for coping with condition changes. The stronger sense of collective security among citizens of wealthier nations offers a possible explanation for the negative effects of national income. These results indicate the complex relationship between development and public environmental concern across countries. © The Author(s) 2015.

Innovative procedure for the determination of gross-alpha/gross-beta activities in drinking water.

PubMed

Wisser, S; Frenzel, E; Dittmer, M

2006-03-01

An alternative sample preparation method for the determination of gross-alpha/beta activity concentrations in drinking water is introduced in this paper. After the freeze-drying of tap water samples, determination by liquid scintillation counting can be applied utilizing alpha/beta separation. It has been shown that there is no adsorption or loss of solid radionuclides during the freeze-drying procedure. However, the samples have to be measured quickly after the preparation since the ingrowth of daughter isotopes negatively effects the measurement. The limits of detection for gross-alpha and gross-beta activity are in the range 25-210 mBq/l, respectively, for a measurement time of only 8-9 h.

Global income-related inequalities in HIV testing.

PubMed

Larose, Auburn; Moore, Spencer; Harper, Sam; Lynch, John

2011-09-01

Voluntary counseling and testing (VCT) is an important prevention initiative in reducing HIV/AIDS transmission. Despite current global prevention efforts, many low- and middle-income countries continue reporting low VCT levels. Little is known about the association of within- and between-country socioeconomic inequalities and VCT. Based on the 'inverse equity hypothesis,' this study examines the degree to which low socioeconomic groups in developing countries are disadvantaged in VCT. Using recently released data from the 2002 to 2003 World Health Survey (WHS) for 106 705 individuals in 49 countries, this study used multilevel logistic regression to examine the association of individual- and national-level factors with VCT, and whether national economic development moderated the association between individual income and VCT. Individual income was based on country-specific income quintiles. National economic development was based on national gross domestic product per capita (GDP/c). Effect modification was evaluated with the likelihood ratio test (G(2)). Individuals eligible for the VCT question of the WHS were adults between the ages of 18-49 years; women who had given birth in the last 2 years were excluded from this question. VCT was more likely among higher income quintiles and in countries with higher GDP/c. GDP/c moderated the association between individual income and VCT whereby relative income differences in VCT were greater in countries with lower GDP/c (G(2)= 9.21; P= 0.002). Individual socio-demographic characteristics were also associated with the likelihood of a person having VCT. Relative socioeconomic inequalities in VCT coverage appear to decline when higher SES groups reach a certain level of coverage. These findings suggest that changes to international VCT programs may be necessary to moderate the relative VCT differences between high- and low-income individuals in lower GDP/c nations.

76 FR 38552 - Amendments to Regulations Regarding Major Life-Changing Events Affecting Income-Related Monthly...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-01

... to Regulations Regarding Major Life-Changing Events Affecting Income-Related Monthly Adjustment.... SUMMARY: This final rule adopts, without change, the interim final rule with request for comments we... consider major life-changing events for the Medicare Part B income- related monthly adjustment amount...

Landscape History of Grosses Moos, NW Swiss Alpine Foreland.

NASA Astrophysics Data System (ADS)

Joanna Heer, Aleksandra; Adamiec, Grzegorz; Veit, Heinz; May, Jan-Hendrik; Novenko, Elena; Hajdas, Irka

2017-04-01

The western Swiss Plateau with Lake Neuchâtel is part of the alpine foreland and among the key areas for the reconstruction of environmental changes since the last postglacial. This study was carried out in a landscape located NE of the lake and called Grosses Moos (The Large Fen) - currently designated the Swiss largest, continuous farming area, after the fen was drained in course of landscape engineering projects performed in Switzerland at the end of the 19th century. The study contributes new results from nine excavations of littoral ridges identified in Grosses Moos, and integrates sedimentology, paleo-environmental analysis and three independent chronological methods. Radiocarbon dating, pollen analysis and optically stimulated luminescence (OSL) were applied to the sediments. While pollen and radiocarbon follow the standard procedures, the evaluation of the luminescence age estimates demanded adjustment according to the physical and microdosimetric properties of the alpine quartz, and consideration of the peculiarities of the changing littoral environments of Grosses Moos. The Grosses Moos landscape developed on the temporary surface of the post-Last Glacial sedimentary infill of the over-deepened glacial Aare valley. In this study the landscape history has been fitted into the existing supraregional time scales of NGRIP, the Swiss bio-zones system and the human history based on archaeological and historic records and covers a time span of up to 15'000 yr b2k. The wide-ranging suite of geomorphic features and sedimentary sequences, including littoral lake sediments, beach ridges, dunes, palaeo-channels, peat and colluvial deposits, enable the extensive reconstruction of spatially and temporally variable natural shaping processes. In addition, our results indicate remobilization of soil, colluvium, and sediment due to human settlement activities since the Neolithic - with an important increase in sediment load and spatial variability since the Bronze Age

75 FR 41084 - Amendments to Regulations Regarding Major Life-Changing Events Affecting Income-Related Monthly...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-15

... to Regulations Regarding Major Life-Changing Events Affecting Income-Related Monthly Adjustment... major life-changing events for the Medicare Part B income- related monthly adjustment amount (IRMAA) and what evidence we require to support a claim of a major life-changing event. Recent changes in the...

Simultaneous determination of gross alpha, gross beta and ²²⁶Ra in natural water by liquid scintillation counting.

PubMed

Fons, J; Zapata-García, D; Tent, J; Llauradó, M

2013-11-01

The determination of gross alpha, gross beta and (226)Ra activity in natural waters is useful in a wide range of environmental studies. Furthermore, gross alpha and gross beta parameters are included in international legislation on the quality of drinking water [Council Directive 98/83/EC]. In this work, a low-background liquid scintillation counter (Wallac, Quantulus 1220) was used to simultaneously determine gross alpha, gross beta and (226)Ra activity in natural water samples. Sample preparation involved evaporation to remove (222)Rn and its short-lived decay daughters. The evaporation process concentrated the sample ten-fold. Afterwards, a sample aliquot of 8 mL was mixed with 12 mL of Ultima Gold AB scintillation cocktail in low-diffusion vials. In this study, a theoretical mathematical model based on secular equilibrium conditions between (226)Ra and its short-lived decay daughters is presented. The proposed model makes it possible to determine (226)Ra activity from two measurements. These measurements also allow determining gross alpha and gross beta simultaneously. To validate the proposed model, spiked samples with different activity levels for each parameter were analysed. Additionally, to evaluate the model's applicability in natural water, eight natural water samples from different parts of Spain were analysed. The eight natural water samples were also characterised by alpha spectrometry for the naturally occurring isotopes of uranium ((234)U, (235)U and (238)U), radium ((224)Ra and (226)Ra), (210)Po and (232)Th. The results for gross alpha and (226)Ra activity were compared with alpha spectrometry characterization, and an acceptable concordance was obtained. Copyright © 2013 Elsevier Ltd. All rights reserved.

Assessment of gross motor skills of at-risk infants: predictive validity of the Alberta Infant Motor Scale.

PubMed

Darrah, J; Piper, M; Watt, M J

1998-07-01

The Alberta Infant Motor Scale (AIMS) is a norm-referenced measure of infant gross motor development. The objectives of this study were: (1) to establish the best cut-off scores on the AIMS for predictive purposes, and (2) to compare the predictive abilities of the AIMS with those of the Movement Assessment of Infants (MAI) and the Peabody Developmental Gross Motor Scale (PDGMS). One hundred and sixty-four infants were assessed at 4 and 8 months adjusted ages on the three measures. A pediatrician assessed each infant's gross motor development at 18 months as normal, suspicious, or abnormal. For the AIMS, two different cut-off points were identified: the 10th centile at 4 months and the 5th centile at 8 months. The MAI provided the best specificity rates at 4 months while the AIMS was superior in specificity at 8 months. Sensitivity rates were comparable between the two tests. The PDGMS in general demonstrated poor predictive abilities.

Inequality, income, and poverty: comparative global evidence.

PubMed

Fosu, Augustin Kwasi

2010-01-01

Objectives. The study seeks to provide comparative global evidence on the role of income inequality, relative to income growth, in poverty reduction.Methods. An analysis-of-covariance model is estimated using a large global sample of 1980–2004 unbalanced panel data, with the headcount measure of poverty as the dependent variable, and the Gini coefficient and PPP-adjusted mean income as explanatory variables. Both random-effects and fixed-effects methods are employed in the estimation.Results. The responsiveness of poverty to income is a decreasing function of inequality, and the inequality elasticity of poverty is actually larger than the income elasticity of poverty. Furthermore, there is a large variation across regions (and countries) in the relative effects of inequality on poverty.Conclusion. Income distribution plays a more important role than might be traditionally acknowledged in poverty reduction, though this importance varies widely across regions and countries.

26 CFR 1.809-4 - Gross amount.

Code of Federal Regulations, 2010 CFR

2010-04-01

... categories of items taken into account are: (1) Premiums. (i) The gross amount of all premiums and other... premiums and premiums and other consideration arising out of reinsurance ceded. The term gross amount of... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Gross amount. 1.809-4 Section 1.809-4 Internal...

Differences in incomes of physicians in the United States by race and sex: observational study.

PubMed

Ly, Dan P; Seabury, Seth A; Jena, Anupam B

2016-06-07

 To estimate differences in annual income of physicians in the United States by race and sex adjusted for characteristics of physicians and practices.  Cross sectional survey study.  Nationally representative samples of US physicians.  The 2000-13 American Community Survey (ACS) included 43 213 white male, 1698 black male, 15 164 white female, and 1252 black female physicians. The 2000-08 Center for Studying Health System Change (HSC) physician surveys included 12 843 white male, 518 black male, 3880 white female, and 342 black female physicians.  Annual income adjusted for age, hours worked, time period, and state of residence (from ACS data). Income was adjusted for age, specialty, hours worked, time period, years in practice, practice type, and percentage of revenue from Medicare/Medicaid (from HSC physician surveys).  White male physicians had a higher median annual income than black male physicians, whereas race was not consistently associated with median income among female physicians. For example, in 2010-13 in the ACS, white male physicians had an adjusted median annual income of $253 042 (95% confidence interval $248 670 to $257 413) compared with $188 230 ($170 844 to $205 616) for black male physicians (difference $64 812; P<0.001). White female physicians had an adjusted median annual income of $163 234 ($159 912 to 166 557) compared with $152 784 ($137 927 to $167 641) for black female physicians (difference $10 450; P=0.17). $100 000 is currently equivalent to about £69 000 (€89 000). Patterns were unaffected by adjustment for specialty and characteristics of practice in the HSC physician surveys.  White male physicians earn substantially more than black male physicians, after adjustment for characteristics of physicians and practices, while white and black female physicians earn similar incomes to each other, but significantly less than their male counterparts. Whether these differences reflect

26 CFR 1.963-1 - Exclusion of subpart F income upon receipt of minimum distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Commissioner of Internal Revenue, Attention: T:R, Washington, DC, 20224, a letter requesting such revocation or...) Earnings and profits and taxes of a foreign branch. The earnings and profits (or deficit in earnings and... over gross income shall constitute a deficit in earnings and profits. For purposes of this subparagraph...

Concurrent Validity of Preschooler Gross Motor Quality Scale with Test of Gross Motor Development-2

ERIC Educational Resources Information Center

Sun, Shih-Heng; Sun, Hsiao-Ling; Zhu, Yi-Ching; Huang, Li-chi; Hsieh, Yueh-Ling

2011-01-01

Preschooler Gross Motor Quality Scale (PGMQ) was recently developed to evaluate motor skill quality of preschoolers. The purpose of this study was to establish the concurrent validity of PGMQ using Test of Gross Motor Development-2 (TGMD-2) as the gold standard. One hundred and thirty five preschool children aged from three to six years were…

Allocation of development assistance for health: is the predominance of national income justified?

PubMed Central

Sterck, Olivier; Roser, Max; Ncube, Mthuli; Thewissen, Stefan

2018-01-01

Abstract Gross national income (GNI) per capita is widely regarded as a key determinant of health outcomes. Major donors heavily rely on GNI per capita to allocate development assistance for health (DAH). This article questions this paradigm by analysing the determinants of health outcomes using cross-sectional data from 99 countries in 2012. We use disability-adjusted life years (Group I) per capita as our main indicator for health outcomes. We consider four primary variables: GNI per capita, institutional capacity, individual poverty and the epidemiological surroundings. Our empirical strategy has two innovations. First, we construct a health poverty line of 10.89 international-$ per day, which measures the minimum level of income an individual needs to have access to basic healthcare. Second, we take the contagious nature of communicable diseases into account, by estimating the extent to which the population health in neighbouring countries (the epidemiological surroundings) affects health outcomes. We apply a spatial two-stage least-squares model to mitigate the risks of reverse causality. Our model captures 92% of the variation in health outcomes. We emphasize four findings. First, GNI per capita is not a significant predictor of health outcomes once other factors are controlled for. Second, the poverty gap below the 10.89 health poverty line is a good measure of universal access to healthcare, as it explains 19% of deviation in health outcomes. Third, the epidemiological surroundings in which countries are embedded capture as much as 47% of deviation in health outcomes. Finally, institutional capacity explains 10% of deviation in health outcomes. Our empirical findings suggest that allocation frameworks for DAH should not only take into account national income, which remains an important indicator of countries’ financial capacity, but also individual poverty, governance and epidemiological surroundings to increase impact on health outcomes. PMID:29415236

The fading American dream: Trends in absolute income mobility since 1940.

PubMed

Chetty, Raj; Grusky, David; Hell, Maximilian; Hendren, Nathaniel; Manduca, Robert; Narang, Jimmy

2017-04-28

We estimated rates of "absolute income mobility"-the fraction of children who earn more than their parents-by combining data from U.S. Census and Current Population Survey cross sections with panel data from de-identified tax records. We found that rates of absolute mobility have fallen from approximately 90% for children born in 1940 to 50% for children born in the 1980s. Increasing Gross Domestic Product (GDP) growth rates alone cannot restore absolute mobility to the rates experienced by children born in the 1940s. However, distributing current GDP growth more equally across income groups as in the 1940 birth cohort would reverse more than 70% of the decline in mobility. These results imply that reviving the "American dream" of high rates of absolute mobility would require economic growth that is shared more broadly across the income distribution. Copyright © 2017, American Association for the Advancement of Science.

Resource and cost adjustment in the design of allocation funding formulas in public health programs.

PubMed

Buehler, James W; Bernet, Patrick M; Ogden, Lydia L

2012-01-01

Multiple federal public health programs use funding formulas to allocate funds to states. To characterize the effects of adjusting formula-based allocations for differences among states in the cost of implementing programs, the potential for generating in-state resources, and income disparities, which might be associated with disease risk. Fifty US states and the District of Columbia. Formula-based funding allocations to states for 4 representative federal public health programs were adjusted using indicators of cost (average salaries), potential within-state revenues (per-capita income, the Federal Medical Assistance Percentage, per-capita aggregate home values), and income disparities (Theil index). Percentage of allocation shifted by adjustment, the number of states and the percentage of US population living in states with a more than 20% increase or decrease in funding, maximum percentage increase or decrease in funding. Each adjustor had a comparable impact on allocations across the 4 program allocations examined. Approximately 2% to 8% of total allocations were shifted, with adjustments for variations in income disparity and housing values having the least and greatest effects, respectively. The salary cost and per-capita income adjustors were inversely correlated and had offsetting effects on allocations. With the exception of the housing values adjustment, fewer than 10 states had more than 20% increases or decreases in allocations, and less than 10% of the US population lived in such states. Selection of adjustors for formula-based funding allocations should consider the impacts of different adjustments, correlations between adjustors and other data elements in funding formulas, and the relationship of formula inputs to program objectives.

Ludwik Gross, Sarah Stewart, and the 1950s discoveries of Gross murine leukemia virus and polyoma virus.

PubMed

Morgan, Gregory J

2014-12-01

The Polish-American scientist Ludwik Gross made two important discoveries in the early 1950s. He showed that two viruses - murine leukemia virus and parotid tumor virus - could cause cancer when they were injected into susceptible animals. At first, Gross's discoveries were greeted with skepticism: it seemed implausible that viruses could cause a disease as complex as cancer. Inspired by Gross's initial experiments, similar results were obtained by Sarah Stewart and Bernice Eddy who later renamed the parotid tumor virus SE polyoma virus after finding it could cause many different types of tumors in mice, hamsters, and rats. Eventually the "SE" was dropped and virologists adopted the name "polyoma virus." After Gross's work was published, additional viruses capable of causing solid tumors or blood-borne tumors in mice were described by Arnold Graffi, Charlotte Friend, John Moloney and others. By 1961, sufficient data had been accumulated for Gross to confidently publish an extensive monograph--Oncogenic Viruses--the first history of tumor virology, which became a standard reference work and marked the emergence of tumor virology as a distinct, legitimate field of study. Copyright © 2014 Elsevier Ltd. All rights reserved.

Racial segregation, income inequality, and mortality in US metropolitan areas.

PubMed

Nuru-Jeter, Amani M; LaVeist, Thomas A

2011-04-01

Evidence of the association between income inequality and mortality has been mixed. Studies indicate that growing income inequalities reflect inequalities between, rather than within, racial groups. Racial segregation may play a role. We examine the role of racial segregation on the relationship between income inequality and mortality in a cross-section of US metropolitan areas. Metropolitan areas were included if they had a population of at least 100,000 and were at least 10% black (N = 107). Deaths for the time period 1991-1999 were used to calculate age-adjusted all-cause mortality rates for each metropolitan statistical area (MSA) using direct age-adjustment techniques. Multivariate least squares regression was used to examine associations for the total sample and for blacks and whites separately. Income inequality was associated with lower mortality rates among whites and higher mortality rates among blacks. There was a significant interaction between income inequality and racial segregation. A significant graded inverse income inequality/mortality association was found for MSAs with higher versus lower levels of black-white racial segregation. Effects were stronger among whites than among blacks. A positive income inequality/mortality association was found in MSAs with higher versus lower levels of Hispanic-white segregation. Uncertainty regarding the income inequality/mortality association found in previous studies may be related to the omission of important variables such as racial segregation that modify associations differently between groups. Research is needed to further elucidate the risk and protective effects of racial segregation across groups.

Association of changes in income with self-rated oral health and chewing difficulties in adults in Southern Brazil.

PubMed

Di Bernardi, Elaine Raupp; Tsakos, Georgios; Sheiham, Aubrey; Peres, Karen Glazer; Peres, Marco Aurélio

2016-10-01

To assess whether short-term changes in income (IC) in adulthood were associated with self-rated oral health (SROH) and chewing difficulties (CD). Secondary analysis of a longitudinal study in Florianópolis, Southern Brazil (EpiFloripa); a total of 1720 adults participated in 2009 and 1223 in 2012. Logistic regression analysed the variation of SROH and CD according to short-term changes in income (IC) groups ('high income-stable', 'increased income', 'decreased income' and 'low income-stable') and adjusted for covariates (age, sex, marital status, skin colour, self-reported number of teeth and education). After adjusting for covariates, participants in the 'decreased income' were more likely to have poor SROH and CD than those at the 'high income-stable' group (OR: 1.78, 95% CI: 1.23, 2.58; OR: 2.76, 95% CI: 1.61, 4.74, respectively). Significant differences were also found between the 'low income-stable' and 'high income-stable' groups, but these differences were explained when adjusted for potential confounders. There were no significant differences in SROH and CD between the 'increased income' and the 'high income-stable' groups. Overall, SROH and CD were adversely influenced by negative changes in income during adulthood in a short period of 3 years. © 2016 John Wiley & Sons A/S. Published by John Wiley & Sons Ltd.

National income inequality and ineffective health insurance in 35 low- and middle-income countries.

PubMed

Alvarez, Francisco N; El-Sayed, Abdulrahman M

2017-05-01

Global health policy efforts to improve health and reduce financial burden of disease in low- and middle-income countries (LMIC) has fuelled interest in expanding access to health insurance coverage to all, a movement known as Universal Health Coverage (UHC). Ineffective insurance is a measure of failure to achieve the intended outcomes of health insurance among those who nominally have insurance. This study aimed to evaluate the relation between national-level income inequality and the prevalence of ineffective insurance. We used Standardized World Income Inequality Database (SWIID) Gini coefficients for 35 LMICs and World Health Survey (WHS) data about insurance from 2002 to 2004 to fit multivariable regression models of the prevalence of ineffective insurance on national Gini coefficients, adjusting for GDP per capita. Greater inequality predicted higher prevalence of ineffective insurance. When stratifying by individual-level covariates, higher inequality was associated with greater ineffective insurance among sub-groups traditionally considered more privileged: youth, men, higher education, urban residence and the wealthiest quintile. Stratifying by World Bank country income classification, higher inequality was associated with ineffective insurance among upper-middle income countries but not low- or lower-middle income countries. We hypothesize that these associations may be due to the imprint of underlying social inequalities as countries approach decreasing marginal returns on improved health insurance by income. Our findings suggest that beyond national income, income inequality may predict differences in the quality of insurance, with implications for efforts to achieve UHC. © The Author 2016. Published by Oxford University Press in association with The London School of Hygiene and Tropical Medicine. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

77 FR 61647 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-10

... Section 1 of Schedule A to the FINRA By-Laws to adjust the rate of FINRA's Trading Activity Fee (``TAF... the following: the Personnel Assessment; the Gross Income Assessment; and the TAF. These fees are used... policymaking, rulemaking, and [[Page 61648

Inequality in income and mortality in the United States: analysis of mortality and potential pathways.

PubMed

Kaplan, G A; Pamuk, E R; Lynch, J W; Cohen, R D; Balfour, J L

1996-04-20

To examine the relation between health outcomes and the equality with which income is distributed in the United States. The degree of income inequality, defined as the percentage of total household income received by the less well off 50% of households, and changes in income inequality were calculated for the 50 states in 1980 and 1990. These measures were then examined in relation to all cause mortality adjusted for age for each state, age specific deaths, changes in mortalities, and other health outcomes and potential pathways for 1980, 1990, and 1989-91. Age adjusted mortality from all causes. There was a significant correlation (r = -0.62 [corrected], P < 0.001) between the percentage of total household income received by the less well off 50% in each state and all cause mortality, unaffected by adjustment for state median incomes. Income inequality was also significantly associated with age specific mortalities and rates of low birth weight, homicide, violent crime, work disability, expenditures on medical care and police protection, smoking, and sedentary activity. Rates of unemployment, imprisonment, recipients of income assistance and food stamps, lack of medical insurance, and educational outcomes were also worse as income inequality increased. Income inequality was also associated with mortality trends, and there was a suggestion of an impact of inequality trends on mortality trends. Variations between states in the inequality of the distribution of income are significantly associated with variations between states in a large number of health outcomes and social indicators and with mortality trends. These differences parallel relative investments in human and social capital. Economic policies that influence income and wealth inequality may have an important impact on the health of countries.

Cost-effectiveness of strategies to improve the utilization and provision of maternal and newborn health care in low-income and lower-middle-income countries: a systematic review

PubMed Central

2014-01-01

Background Each year almost 3 million newborns die within the first 28 days of life, 2.6 million babies are stillborn, and 287,000 women die from complications of pregnancy and childbirth worldwide. Effective and cost-effective interventions and behaviours for mothers and newborns exist, but their coverage remains inadequate in low- and middle-income countries, where the vast majority of deaths occur. Cost-effective strategies are needed to increase the coverage of life-saving maternal and newborn interventions and behaviours in resource-constrained settings. Methods A systematic review was undertaken on the cost-effectiveness of strategies to improve the demand and supply of maternal and newborn health care in low-income and lower-middle-income countries. Peer-reviewed and grey literature published since 1990 was searched using bibliographic databases, websites of selected organizations, and reference lists of relevant studies and reviews. Publications were eligible for inclusion if they report on a behavioural or health systems strategy that sought to improve the utilization or provision of care during pregnancy, childbirth or the neonatal period; report on its cost-effectiveness; and were set in one or more low-income or lower-middle-income countries. The quality of the publications was assessed using the Consolidated Health Economic Evaluation Reporting Standards statement. Incremental cost per life-year saved and per disability-adjusted life-year averted were compared to gross domestic product per capita. Results Forty-eight publications were identified, which reported on 43 separate studies. Sixteen were judged to be of high quality. Common themes were identified and the strategies were presented in relation to the continuum of care and the level of the health system. There was reasonably strong evidence for the cost-effectiveness of the use of women’s groups, home-based newborn care using community health workers and traditional birth attendants, adding

20 CFR 209.13 - Employers' gross earnings reports.

Code of Federal Regulations, 2010 CFR

2010-04-01

... RAILROAD EMPLOYERS' REPORTS AND RESPONSIBILITIES § 209.13 Employers' gross earnings reports. (a) Each employer is required to report the gross earnings of a one-percent sample group of railroad employees. The... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employers' gross earnings reports. 209.13...

Influenza vaccines in low and middle income countries

PubMed Central

Ott, Jördis J.; Klein Breteler, Janna; Tam, John S.; Hutubessy, Raymond C.W.; Jit, Mark; de Boer, Michiel R.

2013-01-01

Objectives: Economic evaluations on influenza vaccination from low resource settings are scarce and have not been evaluated using a systematic approach. Our objective was to conduct a systematic review on the value for money of influenza vaccination in low- and middle-income countries. Methods: PubMed and EMBASE were searched for economic evaluations published in any language between 1960 and 2011. Main outcome measures were costs per influenza outcome averted, costs per quality-adjusted life years gained or disability-adjusted life years averted, costs per benefit in monetary units or cost-benefit ratios. Results: Nine economic evaluations on seasonal influenza vaccine met the inclusion criteria. These were model- or randomized-controlled-trial (RCT)-based economic evaluations from middle-income countries. Influenza vaccination provided value for money for elderly, infants, adults and children with high-risk conditions. Vaccination was cost-effective and cost-saving for chronic obstructive pulmonary disease patients and in elderly above 65 y from model-based evaluations, but conclusions from RCTs on elderly varied. Conclusion: Economic evaluations from middle income regions differed in population studied, outcomes and definitions used. Most findings are in line with evidence from high-income countries highlighting that influenza vaccine is likely to provide value for money. However, serious methodological limitations do not allow drawing conclusions on cost-effectiveness of influenza vaccination in middle income countries. Evidence on cost-effectiveness from low-income countries is lacking altogether, and more information is needed from full economic evaluations that are conducted in a standardized manner. PMID:23732900

20 CFR 416.405 - Cost-of-living adjustments in benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Cost-of-living adjustments in benefits. 416.405 Section 416.405 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Amount of Benefits § 416.405 Cost-of-living adjustments in benefits...

20 CFR 416.405 - Cost-of-living adjustments in benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Cost-of-living adjustments in benefits. 416.405 Section 416.405 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Amount of Benefits § 416.405 Cost-of-living adjustments in benefits...

20 CFR 416.405 - Cost-of-living adjustments in benefits.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Cost-of-living adjustments in benefits. 416.405 Section 416.405 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Amount of Benefits § 416.405 Cost-of-living adjustments in benefits...

20 CFR 416.405 - Cost-of-living adjustments in benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Cost-of-living adjustments in benefits. 416.405 Section 416.405 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Amount of Benefits § 416.405 Cost-of-living adjustments in benefits...

Gender, poverty and economic adjustment in Harare, Zimbabwe.

PubMed

Kanji, N

1995-04-01

This study examines the gender-differentiated effects of Structural Adjustment Programs (SAPs) on households in Zimbabwe during 1991. Interviews and focus groups were conducted among 120 randomly selected households in Kambuzuma, a densely populated suburb of Harare with mostly Black residents with a considerable range in income. Interviews were conducted in mid-1991 and reinterviews were conducted among 100 households in mid-1992. 40 semi-structured interviews and focus groups were conducted. Policy changes were partially instituted, and intensification of changes was planned during 1991-95. By 1992 debt servicing increased rather than decreased as planned. Adjustments were made in employment sectors, cost of living, and social services. Findings reveal that cost of living for lower-income urban families rose by 45%. Expenditures showed a real decline among the lowest 25% income group by 12.4%. Food expenditures declined by 15.4% in real income in the lowest income group and by only 3.4% in the highest income group. Food declines in male-headed households were 1.3% in real terms, but 13.4% in female-headed households, which were predominantly low-income households. The lowest-income households were found to cut back on absolute amounts of food consumed, as well as shifting to food with greater bulk and less protein. The mid-day meal among women and children was eliminated. Rents increased, as did transportation costs. Low-income and high-income (with 3-4 children) households had difficulty paying school fees. Out of the sample of 100, the number of households that could not afford to buy clothes increased from 6 to 28 during 1991-92. 89% of households were employed in 1991, but only 85% were employed in 1992. The number of second earners increased by 1%. Unemployment numbers and dependents rose. Women's income generating activities declined during 1991-92. Average monthly income from regular activities declined by 45% in real terms and declined for irregular

26 CFR 1.801-6 - Adjustments in reserves for policy loans.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and... example: Example. The books of T, an insurance company, selling only life insurance and cancellable...

26 CFR 1.801-6 - Adjustments in reserves for policy loans.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and... example: Example. The books of T, an insurance company, selling only life insurance and cancellable...

26 CFR 1.801-6 - Adjustments in reserves for policy loans.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and... example: Example. The books of T, an insurance company, selling only life insurance and cancellable...

26 CFR 1.801-6 - Adjustments in reserves for policy loans.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.801-6 Adjustments in... whether or not an insurance company is a life insurance company (as defined in section 801(a) and... example: Example. The books of T, an insurance company, selling only life insurance and cancellable...

On the relationship between income, fertility rates and the state of democracy in society

NASA Astrophysics Data System (ADS)

Hutzler, S.; Sommer, C.; Richmond, P.

2016-06-01

Empirical data for 145 countries shows a strong correlation between the gross national income per capita and the political form of their governance, as specified by the so-called democracy index. We interpret this relationship in analogy to phase transitions between different states of matter, using concepts of statistical physics. Fertility rates play the role of binding energy in solid state physics.

Higher Education R&D and Productivity Growth: An Empirical Study on High-Income OECD Countries

ERIC Educational Resources Information Center

Eid, Ashraf

2012-01-01

This paper is a macro study on higher education R&D and its impact on productivity growth. I measure the social rate of return on higher education R&D in 17 high-income OECD countries using country level data on the percentage of gross expenditure on R&D performed by higher education, business, and government sectors over the period…