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Sample records for give tax credits

  1. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

    This report is comprised of two separate papers, "A Tax Credit for Certain Educational Expenses" by James A. Maxwell and Bernard L. Weinstein and "Income Tax Credits for Tuitions and Gifts in Nonpublic School Education" by Roger A. Freeman. The first paper is based on the assumption that provision of financial relief to parents who send their…

  2. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

  3. Future Tuition Tax Credit Legislation.

    ERIC Educational Resources Information Center

    Wood, R. Craig

    1983-01-01

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

  4. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-08

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

  5. Tax-Credit Scholarships in Nebraska: Forecasting the Fiscal Impact

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2010-01-01

    This study seeks to inform the debate over a proposal in Nebraska to give tax credits for contributions to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact that…

  6. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-12

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

  7. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  8. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  9. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a...

  10. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation....

  11. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Claims for credit of tax... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination of the tax whether or not the tax has been paid. Where a claim for credit of tax is filed, the...

  12. Tax-Credit Scholarships in Maryland: Forecasting the Fiscal Impact

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2010-01-01

    This study seeks to inform the debate over a proposal in Maryland to give tax credits to businesses for contributions to organizations that provide scholarships to K-12 private schools or which contribute to innovative educational programs in the public schools. The study constructs a model to determine the fiscal impact of a tax-credit…

  13. Tax credit for tight-sands gas

    SciTech Connect

    Schugart, G.L.

    1985-06-01

    There is a $3 per barrel tax credit, which is tied to crude oil prices, in the Windfall Profits Tax (WPT) for producing fuels from certain unconventional sources. Concentrating on the tight gas formations section of qualifying fuels, the author examines the tax credit and certain factors natural gas producers may want to consider in deciding on whether to choose the tax credit or the incentive prices of the Natural Gas Policy Act. The decline in oil prices is significant enough to provide some producers an opportunity to take advantage of the tax credit. They should do some tax planning by calculating the estimated break-even point for NGPA incentive prices and the nonconventional gas production tax credit.

  14. The Case Against Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Shannon, Thomas A.

    Tuition tax credits for private elementary and secondary schools would be bad law, bad economics, and bad public policy. These points are made in this twenty-first chapter of a book on school law. Legal arguments against tax credits are based on a number of court decisions concerning church-state separation, particularly the Supreme Court decision…

  15. Tuition Tax Credits: Historical and Hopeful Perspective.

    ERIC Educational Resources Information Center

    Walch, Timothy

    1984-01-01

    Traces the history of the tuition tax credit campaign since the 1800s. Views the Mueller v Allen decision, which allows tax credits for public and private school expenses, as a landmark Supreme Court decision and progress toward an equitable distribution of the nation's educational resources. (DMM)

  16. Adam Smith, Religion, and Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Alexander, Kern

    1983-01-01

    Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  18. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  19. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  20. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  1. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  2. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  3. 20 CFR 227.5 - Employer tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Employer tax credits. 227.5 Section 227.5... SUPPLEMENTAL ANNUITIES § 227.5 Employer tax credits. Employers are entitled to tax credits if they pay non.... The tax credits for each month equal the sum of the reductions for employer pensions in...

  4. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Avoidance of tax credit reduction. 606.23 Section 606.23 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g)...

  5. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false Avoidance of tax credit reduction. 606.23 Section 606.23 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g)...

  6. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  7. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section 46.223 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  8. The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. State Research

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2011-01-01

    This study seeks to provide outcomes-based information on Oklahoma's proposal to give tax credits for contributing to organizations that provide scholarships to K-12 private schools. The study constructs a model to determine the fiscal impact of tax-credit scholarships on the state and on local school districts. The author estimates the impact…

  9. Expanding Choice: Tax Credits and Educational Access in Indiana

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II; Ross, John K.

    2009-01-01

    One of the oldest and more popular forms of school choice in the United States is educational tax credits. Like many other types of school choice, educational tax credits enable parents to send their children to the K-12 school of their choice, public or private, religious or non-religious. One type of educational tax credits, tax-credit…

  10. The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.

    ERIC Educational Resources Information Center

    FitzPatrick, Christina Smith; Campbell, Nancy Duff

    An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

  11. Tuition Tax Credits: Current Status and Policy Issues.

    ERIC Educational Resources Information Center

    Hansen, Kenneth H.

    Although providing tuition tax credits to parents of children in private schools could provide several social benefits, several difficulties stand in the way of adopting such a policy. The major difficulty is that tuition tax credits stand a good chance of being declared unconstitutional on First Amendment grounds. Tuition tax credit proposals…

  12. 76 FR 68841 - New Markets Tax Credit Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-07

    ... Community Development Financial Institutions Fund New Markets Tax Credit Program AGENCY: Community.... SUMMARY: This notice invites comments from the public regarding the New Markets Tax Credit (NMTC) Program...: Comments may be sent by mail to: Bob Ibanez, Manager, New Markets Tax Credit Program, CDFI Fund,...

  13. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes 601.4 Certification for tax credit. (a) Within 30...

  14. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes 601.4 Certification for tax credit. (a) Within 30...

  15. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE... and Additional Tax Credit and Grant Purposes 601.4 Certification for tax credit. (a) Within 30...

  16. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  17. 17 CFR 256.411.5 - Investment tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company...

  18. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... a foreign income tax for foreign tax credit purposes (REG-124152-06, 71 FR 44240 (Aug. 4, 2006)). In... addition, these regulations provide rules for determining related income and split taxes and for... be) will be treated as split taxes to the extent such taxes would be split taxes if the...

  19. Private purchasing pools to harness individual tax credits for consumers.

    PubMed

    Curtis, R E; Neuschler, E; Forland, R

    2001-01-01

    While health insurance tax credits could help people who otherwise could not afford to purchase coverage, many might still find individual coverage too expensive and its marketplace dynamics bewildering. As an alternative, this paper outlines an approach using private purchasing pools for tax-credit recipients. The objective is to offer these individuals and families a choice among competing health plans, and provide many of the same advantages enjoyed by workers in large employer groups, such as relatively low administrative costs, no health rating, and an effective "sponsor." Some express optimism that private pools will emerge naturally and thrive as an option for individual tax-credit recipients. However, adverse selection and other individual health insurance market forces make this a dubious prospect. The approach presented here gives purchasing pools the same tool employer groups use to maintain stability and cohesion--a significant contribution that cannot be used elsewhere. The ability to offer health plans exclusive access to a sizable new, previously uninsured clientele--tax-credit recipients-would enable purchasing pools to attract health plan participation and thus overcome one major reason several state-directed pools for small employers have failed. To avoid other pitfalls, the paper also suggests private pool structures, as well as federal and state roles that seek to balance objectives for market innovation and choice with those for coverage-source stability and efficiency. PMID:11529513

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

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

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

  1. Equitable renewable energy tax credits for industry

    SciTech Connect

    Short, W.

    1983-11-01

    Without tax credits, the federal tax treatment of industrial investments in conservation and solar technologies (CSTs) places them at a disadvantage with respect to conventional fuels. The costs of conventional fuel use lie mainly in the cost of the fuel itself and can be deducted from the tax base of the industrial investor at the time of the expense. However the costs of energy supplied or saved by CSTs occur primarily in the form of initial investment costs, for which the tax deductions must be spread out over several years according to a depreciation schedule. The time value of money reduces the worth of these depreciation deductions below their face value and below the value of comparable conventional fuel costs deductions. There are two obvious ways to correct this inequality: (i) allow total depreciation of CST investments in the first year (1), or (ii) grant a tax credit to CST investors. This paper addresses the issue of the size of the tax credit necessary to compensate for the delay in depreciation deductions.

  2. The Future under Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Glazer, Nathan

    Tuition tax credits and their possible future effects from the point of view of a supporter are discussed in this paper. The discussion includes a look at the positive effects of homogeneity in schools, maintaining that achievement is higher in private schools, where students and parents share common attitudes toward discipline and education. Also…

  3. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract...

  4. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 2132.607 Section 2132.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT...

  5. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Tax credit. 2132.607 Section 2132.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT...

  6. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract...

  7. 48 CFR 1632.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 1632.607 Section 1632.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT FINANCING Contract...

  8. 48 CFR 2132.607 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Tax credit. 2132.607 Section 2132.607 Federal Acquisition Regulations System OFFICE OF PERSONNEL MANAGEMENT, FEDERAL EMPLOYEES GROUP LIFE INSURANCE FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS CONTRACT...

  9. School Facilities and Tax Credit Bonds

    ERIC Educational Resources Information Center

    Edelstein, Frederick S.

    2009-01-01

    The tax credit portion of the American Recovery and Reinvestment Act of 2009 (also known as the economic stimulus package or ARRA) has three different entities that can be used for various school construction including new, modernization, renovation and acquisition of sites for school projects. The bond rule notice and allocations have been issued…

  10. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  11. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ... URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Economic Recovery Act (HERA) of 2008 requires each state agency administering low-income housing tax... Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

  12. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.1502-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a...) Computation of taxable income from foreign sources. The numerator of the applicable limiting fraction...

  13. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax creditsnet. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax CreditsNet, shall be credited with investment tax credits generated...

  14. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax creditsnet. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax CreditsNet, shall be credited with investment tax credits generated...

  15. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax creditsnet. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax CreditsNet, shall be credited with investment tax credits generated...

  16. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax creditsnet. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax CreditsNet, shall be credited with investment tax credits generated...

  17. 47 CFR 32.7210 - Operating investment tax credits-net.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Operating investment tax credits-net. 32.7210....7210 Operating investment tax creditsnet. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax CreditsNet, shall be credited with investment tax credits generated...

  18. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions... credit allowable against the tax for such year shall be the aggregate of the additional credits...

  19. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ... foreign tax credit was published in the Federal Register (76 FR 42076). In the same issue of the Federal... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations...

  20. 2 Authors Say Routledge Recycled Their Work without Giving Credit

    ERIC Educational Resources Information Center

    Bartlett, Thomas

    2008-01-01

    This article reports on two authors' work that has been recycled by Routledge without giving credit or royalty. When William E. Deal casually flipped through "Theory for Performance Studies: A Student's Guide," published this year by Routledge, he noticed a few familiar sentences. After taking a closer look, Mr. Deal, a professor of religious…

  1. Early Returns: Tax Credit Bonds and School Construction? Policy Report.

    ERIC Educational Resources Information Center

    Mead, Sara

    A small federal program piloting tax credit bonds to support school construction, the Qualified Zone Academy Bond (QZAB), has existed since 1997--providing evidence of how tax credit bonds could work. This paper analyzes the results of QZABs to date in order to inform policymakers, advance the debate over federal school construction aid, and…

  2. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Avoidance of tax credit reduction. 606.23 Section 606.23 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... reduction for which the State qualifies under §§ 606.20 to 606.22 with respect to such taxable year),...

  3. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Avoidance of tax credit reduction. 606.23 Section 606.23 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... reduction for which the State qualifies under §§ 606.20 to 606.22 with respect to such taxable year),...

  4. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ..., 2012 (77 FR 30377). The final regulations relate to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction...

  5. Targeted Jobs Tax Credits and Labor Market Experience.

    ERIC Educational Resources Information Center

    Tannery, Frederick J.

    A study used a unique data set to evaluate the effect of Targeted Jobs Tax Credit (TJTC) on the labor market outcomes of program participants--more than 29,000 individuals for whom Pennsylvania businesses sought tax credits during 1988-94 (final sample was 17,388). Firm-level data were combined with wage data obtained from administrative quarterly

  6. The Fiscal Impact of the Kentucky Education Tax Credit Program

    ERIC Educational Resources Information Center

    Gottlob, Brian J.

    2006-01-01

    This study examines the fiscal impact of a proposal to create a personal tax credit for educational expenses and a tax-credit scholarship program in Kentucky. It finds that the actual fiscal impact of the program would be much less than its nominal dollar size, due to the reduced public school costs resulting from migration of students from public…

  7. Misplaying the Angles: A Closer Look at the Illinois Tuition Tax Credit Law.

    ERIC Educational Resources Information Center

    Pathak, Arohi; Wessely, Mike; Mincberg, Elliot

    In 1999, Illinois enacted its tuition tax credit law, which offers tax credits to taxpayers whose own children are attending school, as opposed to tax credits to businesses and/or individuals who contribute to tuition scholarship programs. Recent data suggest that the Illinois tax credit program is benefiting middle- and upper-class families more…

  8. Expanding coverage via tax credits: trade-offs and outcomes.

    PubMed

    Pauly, M; Herring, B

    2001-01-01

    In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects. PMID:11194864

  9. 77 FR 8184 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK49 Foreign Tax Credit Splitting Events AGENCY: Internal... Code (Code) that addresses situations in which foreign income taxes have been separated from the... the Income Tax Regulations (26 CFR part 1) which ] provide rules relating to a new provision of...

  10. Expanding Choice: Tax Credits and Educational Access in Montana

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II; Ross, John K.

    2009-01-01

    The evidence advanced in this report demonstrates that using tax credits to fund scholarships for students is both well-established and sound practice. Three existing credits allow taxpayer funds to flow to faith-based organizations, and one of those, the Qualified Endowment Credit, rewards contributions to more than a thousand charitable…

  11. The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

    Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

  12. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... using the cash basis method of accounting for income and foreign tax credits, pays $100 of foreign taxes... individual using the cash basis method of accounting for income and foreign tax credits, pays creditable... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources......

  13. Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

    The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. PMID:23813687

  14. Certain gas producers now eligible for major tax credit

    SciTech Connect

    Lewis, F.W.; Osburn, A.S. )

    1989-07-31

    Recent revisions have expanded Devonian eligibility and make the Non-conventional Fuel Tax Credit available for Devonian shale gas production in Oklahoma, Texas, and other areas of the nation. Nonconventionoal Fuel Tax Credits of 80 cents/MMBTU for gas produced from Devonian shale are widely utilized by producers in West Virginia, Ohio, and other states. Unfortunately, no producer had ever filed a Devonian shale application for Oklahoma or Texas prior to 1989. Producers in Oklahoma and Texas felt precluded from applying for the tax credit because of restrictive definitions in the original legislation. Initial regulations restricted the tax credit to production with a gamma ray index of 0.7 or greater for 95% of the total Devonian age stratigraphic interval encountered by the wellbore for shale deposited during the Paleozoic Devonian period.

  15. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death...

  16. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table... of new markets tax credit (B) Recapture event (ii) CDE reporting requirements to Secretary...

  17. The Fiscal Impact of Tax-Credit Scholarships in Montana. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2009-01-01

    Many states have enacted or are considering proposals to give tax credits for contributions that provide tuition scholarships for students in K-12 schools to attend the private or public schools of their choice. This study seeks to inform the public and policymakers about the implications for Montana if the state were to enact such a program. The…

  18. A Failed Experiment: Georgia's Tax Credit Scholarships for Private Schools

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

    Georgia is one of seven states that currently allow tax credits for scholarships to private schools. Georgia's law was enacted in May 2008 in order to assist low income students to transfer out of low performing public schools. Operations under the new act began in late 2008. The law permits taxpayers in Georgia to reduce their annual state taxes

  19. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... carryovers to the taxable year with respect to the aggregate unused credits attributable to the old members... taxable year, and (ii) The aggregate unused foreign tax attributable to the old members which can be... for the taxable year, the group may take $15,950 as a credit, computed as follows: The aggregate...

  20. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  1. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  2. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  3. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1....2015-1 Credit for death taxes on remainders. (a) If the executor of an estate elects under section 6163... portion of the Federal estate tax for State death taxes and foreign death taxes attributable to...

  4. Tax policy as a lifeline: encouraging blood and organ donation through tax credits.

    PubMed

    Clamon, Joseph B

    2008-01-01

    This article, the second concerning the organ donation crisis, proposes the use of tax policy to encourage blood and organ donation. After critiquing the ethical and logistical problems posed by other commercial and non-commercial solutions, the author demonstrates how tax credits can be used as an effective and ethical solution to address the shortage of donors. The author also offers two model statutes that provide guidance as to how a nonrefundable tax credit for blood and organ donation might operate in the tax code. PMID:18365650

  5. 26 CFR 1.36B-2 - Eligibility for premium tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Eligibility for premium tax credit. 1.36B-2 Section 1.36B-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.36B-2 Eligibility for premium tax credit. (a) In general. An applicable taxpayer (within the meaning of paragraph (b)...

  6. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a) Election available only if all foreign taxes are creditable foreign taxes. A taxpayer may elect to apply section...

  7. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The....C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  8. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The....C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  9. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The...) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

  10. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... may address in regulations relating to the new markets tax credit. Specifically, this document invites comments from the public on how the new markets tax credit program may be amended to encourage...

  11. 75 FR 75693 - Tax Credit Assistance Program-Reallocation of Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-06

    ... URBAN DEVELOPMENT Tax Credit Assistance Program--Reallocation of Funds AGENCY: Office of the Assistant... criteria, and other requirements for the Reallocation of Tax Credit Assistance Program (TCAP) funds. This... Income Housing Tax Credit (LIHTC) awards between October 1, 2006, and September 30, 2009. These...

  12. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see 31.3302(a)-1), the taxpayer may be entitled to a...

  13. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction 606.25 Waiver of and substitution for...

  14. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction 606.25 Waiver of and substitution for...

  15. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction 606.25 Waiver of and substitution for...

  16. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see 31.3302(a)-1), the taxpayer may be entitled to a...

  17. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional credit against tax. 31.3302(b)-1... credit against tax. (a) In general. In addition to the credit against the tax allowable for contributions actually paid to State unemployment funds (see 31.3302(a)-1), the taxpayer may be entitled to a...

  18. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Additional credit against tax. 31.3302(b)-1 Section 31.3302(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act...

  19. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  20. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... under section 901 of the Internal Revenue Code. Need for Correction As published July 18, 2011 (76 FR... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting...

  1. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6416(a)-2 Credit...

  2. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  3. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  4. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  5. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  6. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Foreign tax credit allowed to shareholders. 1...) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.853-1 Foreign tax credit allowed to shareholders. (a) In general. Under section 853, a...

  7. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  8. 26 CFR 1.905-1 - When credit for taxes may be taken.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the method of accounting employed in keeping his books, to take such credit for taxes as may be... TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.905-1 When... income of the taxpayer for such year, the credit for income taxes imposed by such foreign country...

  9. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  10. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  11. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  12. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  13. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  14. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for foreign death taxes. 20.2014-1....2014-1 Credit for foreign death taxes. (a) In general. (1) A credit is allowed under section 2014... any foreign country (hereinafter referred to as “foreign death taxes”). The credit is allowed only...

  15. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.960-4...

  17. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.960-4 Additional foreign...

  18. St. Louis Blues: Tax Credits down and out in Missouri

    ERIC Educational Resources Information Center

    Rich, Wilbur C.

    2008-01-01

    Many school choice enthusiasts think school choice legislation can be passed if only a number of minority political leaders can be won to the cause. Polls show that African Americans are among the strongest supporters of vouchers, tax credits, and charter schools. If minority leaders can be weaned away from traditional alliances, the underlying

  19. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Approval, Certification and Findings With Respect to State Laws and Plans of Operation for...

  20. 20 CFR 601.4 - Certification for tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Certification for tax credit. 601.4 Section 601.4 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR ADMINISTRATIVE PROCEDURE Approval, Certification and Findings With Respect to State Laws and Plans of Operation for...

  1. 77 FR 41270 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-BJ82 Health Insurance Premium Tax Credit Correction In rule document 2012-12421 appearing on pages 30377-30400 in the issue of Wednesday, May 23,...

  2. 78 FR 7264 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

    ...-131491-10) was published in the Federal Register (76 FR 50931). On May 23, 2012, final regulations (TD 9590) were published in the Federal Register (77 FR 30377). The final regulations reserved a rule (Sec... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL49 Health Insurance Premium Tax Credit AGENCY:...

  3. Segregating Schools: The Foreseeable Consequences of Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Yale Law Journal, 1979

    1979-01-01

    Argues that the effect of a proposed tuition tax credit is school segregation, creating serious constitutional objections under the due process clause. A voucher system would avoid these constitutional objections. Available from the Yale Law Journal, 401A Yale Station, New Haven, CT 06520. (Author/IRT)

  4. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ... Register on Wednesday, May 23, 2012 (77 FR 30377). The final regulations relate to the health insurance... Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-BJ82 Health Insurance Premium Tax Credit... FR Doc. 2012-12421, are corrected as follows: 1. On page 30377, column 2, in the preamble, under...

  5. Helping Working Families: The Earned Income Tax Credit.

    ERIC Educational Resources Information Center

    Hoffman, Saul D.; Seidman, Laurence S.

    The impact of the Earned Income Tax Credit (EITC) on working families was analyzed. The analysis established that the EITC is, on balance, a highly effective program that meets its primary objectives well. The following benefits of the EITC were identified: (1) it reduced the poverty rate in 1999 by an estimated 1.5 percentage points; (2) it is…

  6. St. Louis Blues: Tax Credits down and out in Missouri

    ERIC Educational Resources Information Center

    Rich, Wilbur C.

    2008-01-01

    Many school choice enthusiasts think school choice legislation can be passed if only a number of minority political leaders can be won to the cause. Polls show that African Americans are among the strongest supporters of vouchers, tax credits, and charter schools. If minority leaders can be weaned away from traditional alliances, the underlying…

  7. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Credit against tax for contributions paid. 31.3302(a)-1 Section 31.3302(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment...

  8. Recessions and Tax-Cuts: Economic Cycles' Impact on Individual Giving, Philanthropy, and Higher Education

    ERIC Educational Resources Information Center

    Drezner, Noah D.

    2006-01-01

    Few researchers have examined how individual giving to higher education is effected by the economy, specifically during downturns and periodic changes in tax laws. Further understanding the relationship between the economy's cycles and philanthropic giving, including the correlation of tax cuts to donations, will help colleges and universities…

  9. Tuition Tax Credits: A Review of Current Proposals and Their Potential Impacts.

    ERIC Educational Resources Information Center

    Picus, Larry

    The Packwood/Moynihan/Roth Tuition Tax Relief Act of 1981 and the nearly 20 other tuition tax credit bills introduced since the beginning of the current session of Congress are intended to provide tax credits for a portion of the tuition paid for private education. Two major studies attempting to determine the impacts of passage of a tuition tax…

  10. 26 CFR 31.3402(t)-6 - Crediting of tax withheld under section 3402(t).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Crediting of tax withheld under section 3402(t). 31.3402(t)-6 Section 31.3402(t)-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source 31.3402(t)-6 Crediting of...

  11. An Empirical Evaluation of the Florida Tax Credit Scholarship Program. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Forster, Greg; D'Andrea, Christian

    2009-01-01

    This study examines the Florida Tax Credit Scholarship program, one of the nation's largest school choice programs. It is the first ever completed empirical evaluation of a tax-credit scholarship program, a type of program that creates school choice through the tax code. Earlier reports, including a recent one on the Florida program, have not…

  12. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... in low-income communities. General Overview Section 45D(a)(1) allows a new markets tax credit on... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... public hearing. SUMMARY: This document contains proposed regulations modifying the new markets tax...

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

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

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

  14. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... the United States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a... section 904(j) for a taxable year only if all of the taxes for which a credit is allowable to the...

  15. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... the United States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a... section 904(j) for a taxable year only if all of the taxes for which a credit is allowable to the...

  16. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF... the United States § 1.904(j)-1 Certain individuals exempt from foreign tax credit limitation. (a... section 904(j) for a taxable year only if all of the taxes for which a credit is allowable to the...

  17. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit against tax for contributions paid. 31... Credit against tax for contributions paid. (a) In general. Subject to the provision of paragraphs (b) and (c) of this section and to the provisions of 31.3302(c)-1, the taxpayer may credit against the...

  18. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Credit against tax for contributions paid. 31... Credit against tax for contributions paid. (a) In general. Subject to the provision of paragraphs (b) and (c) of this section and to the provisions of 31.3302(c)-1, the taxpayer may credit against the...

  19. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Credit against tax for contributions paid. 31... Credit against tax for contributions paid. (a) In general. Subject to the provision of paragraphs (b) and (c) of this section and to the provisions of 31.3302(c)-1, the taxpayer may credit against the...

  20. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... using any reasonable method. (2) Equity investment. The term equity investment means any stock (other... 26 Internal Revenue 1 2013-04-01 2013-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit....

  1. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... using any reasonable method. (2) Equity investment. The term equity investment means any stock (other... 26 Internal Revenue 1 2014-04-01 2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. The Merits of Giving an Extra Credit Quiz

    ERIC Educational Resources Information Center

    Carroll, Ryall

    2014-01-01

    In the past, Ryall Carroll struggled to get students to arrive on time, read the material in advance of the class, and to start class on topic. In an attempt to address these issues, he started implementing an extra-credit two-question quiz at the beginning of every class, hoping it would provide a small incentive for students to at least come on

  5. The Merits of Giving an Extra Credit Quiz

    ERIC Educational Resources Information Center

    Carroll, Ryall

    2014-01-01

    In the past, Ryall Carroll struggled to get students to arrive on time, read the material in advance of the class, and to start class on topic. In an attempt to address these issues, he started implementing an extra-credit two-question quiz at the beginning of every class, hoping it would provide a small incentive for students to at least come on…

  6. Titmuss revisited: from tax credits to markets.

    PubMed

    Taylor, James Stacey

    2012-08-01

    Petersen and Lippert-Rasmussen argue that persons who decide to be organ donors should receive a tax break, and then defend their view against eight possible objections. However, they misunderstand the Titmuss-style concerns that might be raised against their proposal. This does not mean that it should be rejected, but, instead, that when it is reconfigured to meet the Titmuss-style charges against it, they should support legalizing markets in human organs rather than merely offering tax breaks to encourage their donation. PMID:22411747

  7. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education... taxpayer is allowed a nonrefundable education tax credit against income tax imposed by chapter 1 of the... expenses for his dependent, B, to attend College Y during 1999. Assuming all other relevant...

  8. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education... taxpayer is allowed a nonrefundable education tax credit against income tax imposed by chapter 1 of the... expenses for his dependent, B, to attend College Y during 1999. Assuming all other relevant...

  9. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education... taxpayer is allowed a nonrefundable education tax credit against income tax imposed by chapter 1 of the... expenses for his dependent, B, to attend College Y during 1999. Assuming all other relevant...

  10. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education... taxpayer is allowed a nonrefundable education tax credit against income tax imposed by chapter 1 of the... expenses for his dependent, B, to attend College Y during 1999. Assuming all other relevant...

  11. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education... taxpayer is allowed a nonrefundable education tax credit against income tax imposed by chapter 1 of the... expenses for his dependent, B, to attend College Y during 1999. Assuming all other relevant...

  12. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Foreign tax credit allowed to shareholders. 1.853-1 Section 1.853-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment Trusts § 1.853-1 Foreign tax...

  13. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ... Credit Database AGENCY: Office of the Chief Information Officer, HUD. ACTION: Notice. SUMMARY: The... also lists the following information: Title of Proposed: Low Income Housing Tax Credit Database....

  14. Tax Credit Scholarship Programs and the Law

    ERIC Educational Resources Information Center

    Sutton, Lenford C.; Spearman, Patrick Thomas

    2014-01-01

    After "Zelman v. Simmons-Harris" (2002), civil conflict over use of vouchers and taxes to purchase private education, especially in religious schools, largely remained an issue for state courts' jurisprudence. However, in 2010, it returned to the U.S. Supreme Court when Arizona taxpayers challenged the constitutionality of the…

  15. 26 CFR 48.6416(a)-1 - Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6416(a)-1 Claims for credit or refund of overpayments of taxes...

  16. Analyzing the interaction between state tax incentives and the federal production tax credit for wind power

    SciTech Connect

    Wiser, Ryan; Bolinger, Mark; Gagliano, Troy

    2002-09-01

    This study analyzes the potential impact of state tax incentives on the federal production tax credit (PTC) for large-scale wind power projects. While the federal PTC provides critical support to wind plants in the U.S., its so-called ''double-dipping'' provisions may also diminish the value of - or make ineffectual - certain types of state wind power incentives. In particular, if structured the wrong way, state assistance programs will undercut the value of the federal PTC to wind plant owners. It is therefore critical to determine which state incentives reduce the federal PTC, and the magnitude of this reduction. Such knowledge will help states determine which wind power incentives can be the most effective. This research concludes that certain kinds of state tax incentives are at risk of reducing the value of the federal PTC, but that federal tax law and IRS rulings are not sufficiently clear to specify exactly what kinds of incentives trigger this offset. State investment tax credits seem most likely to reduce federal PTC payments; the impact of state production tax credits as well as state property and sales tax incentives is more uncertain. Further IRS rulings will be necessary to gain clarity on these issues. State policymakers can seek such guidance from the IRS. While the IRS may not issue a definitive ''revenue ruling'' on requests from state policymakers, the IRS has in the past been willing to provide general information letters that can provide non-binding clarification on these matters. Private wind power developers, meanwhile, may seek guidance through ''private letter'' rulings.

  17. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... Internal Revenue Service Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted. The... Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to 5 p.m. and Wednesday, April 21,...

  18. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate... rulemaking (REG-114206-11) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32880). This document invites comments from the public on how the new markets tax credit program may be...

  19. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments...) that was published in the Federal Register on Tuesday, June 7, 2011 (76 FR 32882) modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in...

  20. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax. (a)...

  1. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property....

  2. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-26

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL55 Tax Credit for Employee Health Insurance Expenses of... certain small employers that offer health insurance coverage to their employees under section 45R of the... ``Affordable Care Act''). I. Section 45R Section 45R(a) provides for a health insurance tax credit in the...

  3. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... credit against the postponed tax. The life estate or other precedent interest expired after July 4, 1958... after the termination of the life estate or other precedent interest. Example (2). The facts are the... credit against the postponed tax. The life estate or other precedent interest expired after July 4,...

  4. 27 CFR 19.245 - Tax credits under 26 U.S.C. 5010.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reduce the rate of excise tax paid on distilled spirits products that contain eligible wines and eligible flavors. As a result, the alcohol derived from eligible wine is taxed at the rates specified for wine in... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax credits under 26...

  5. 27 CFR 19.245 - Tax credits under 26 U.S.C. 5010.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... reduce the rate of excise tax paid on distilled spirits products that contain eligible wines and eligible flavors. As a result, the alcohol derived from eligible wine is taxed at the rates specified for wine in... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax credits under 26...

  6. 27 CFR 19.245 - Tax credits under 26 U.S.C. 5010.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reduce the rate of excise tax paid on distilled spirits products that contain eligible wines and eligible flavors. As a result, the alcohol derived from eligible wine is taxed at the rates specified for wine in... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax credits under 26...

  7. 27 CFR 19.245 - Tax credits under 26 U.S.C. 5010.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reduce the rate of excise tax paid on distilled spirits products that contain eligible wines and eligible flavors. As a result, the alcohol derived from eligible wine is taxed at the rates specified for wine in... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax credits under 26...

  8. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6416(a)-3 Credit or... paragraph (a)(2) of this section, includes any wholesaler, jobber, distributor, or retailer who, on the...

  9. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....2016-1 Section 20.2016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or...

  10. 76 FR 54409 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-01

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction Correction Proposed Rule document 2011-22067 was...

  11. The Case for the Charitable Deduction: A Deduction, Not a Credit. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 3.

    ERIC Educational Resources Information Center

    Council for Advancement and Support of Education, Washington, DC.

    Reasons for continuing to allow the charitable deduction for income tax purposes rather than changing to a tax credit equal to 30 percent of a person's charitable donations are presented. It is projected that support for certain charities, primarily colleges and universities, would decline after implementation of a tax credit system. The current…

  12. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

  13. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.960-1...

  14. 26 CFR 1.904(b)-2 - Special rules for application of section 904(b) to alternative minimum tax foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  16. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  17. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  18. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  19. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provisions of prior law. If the gift tax value is lower than the estate tax value, it is reduced by the entire amount of the exclusion. If the estate tax value is lower than the gift tax value, it is...

  20. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... provisions of prior law. If the gift tax value is lower than the estate tax value, it is reduced by the entire amount of the exclusion. If the estate tax value is lower than the gift tax value, it is...

  1. New tax law hobbles tax-exempt hospitals.

    PubMed

    Goldblatt, S J

    1982-03-01

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

  2. Ethanol battle heats up over EPA rule, tax credit

    SciTech Connect

    Begley, R.

    1992-08-12

    The ongoing political battle over ethanol's role in federal clean fuels programs is heating up. The Senate passed an energy bill containing additional tax credits for ethanol, and the corn growers lobby last Wednesday called on the Administration to make a decision on the alcohol's place in reformulated gasoline by August 25. In late March, the Environment Protection Agency proposed a Clean Air Act reformulated gasoline oxygenate rule based on earlier negotiations that included the enthanol industry. The industry now says the rule, which is to take effect in 1995 in the nine cities with the worst ozone pollution, would restrict gasoline blended with ethanol due to strict volatility requirements. Four powerful senators wrote a letter to EPA Administrator WIlliam K. Reilly protesting ethanol's de facto exclusion from the clean fuels initiative, charging that the Clean Air Act is being used as a methanol mandate at the expense of ethanol'. The energy bill passed by the Senate July 30 includes an amendment by Sen. Tom Daschle (D. SD) to extend the tax exemption enjoyed ten percent by ethanol gasoline blends to lower concentrations.

  3. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Tax credit for certain small domestic producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of...

  4. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Tax credit for certain small domestic producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of...

  5. 75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

    ... Internal Revenue Service Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit AGENCY... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 1097-BTC, Bond Tax... through the Internet at joel.p.goldberger@irs.gov . SUPPLEMENTARY INFORMATION: Title: Form 1097-BTC,...

  6. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 1.904-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.904-1 Limitation on... not elect the overall limitation under section 904(a)(2), the amount allowable as a credit for...

  7. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 255, Accumulated deferred investment tax credits. 367.2550 Section 367.2550 Conservation of Power and Water..., FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2550...

  8. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amount which bears the same ratio to the maximum credit computed as provided in section 2011(b) (and... allowable in respect to A's estate for State death taxes is limited to the amount which bears the same ratio... bears the same ratio to $14,400 (the maximum credit computed as provided in section 2011(b)) as...

  9. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amount which bears the same ratio to the maximum credit computed as provided in section 2011(b) (and... allowable in respect to A's estate for State death taxes is limited to the amount which bears the same ratio... bears the same ratio to $14,400 (the maximum credit computed as provided in section 2011(b)) as...

  10. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amount which bears the same ratio to the maximum credit computed as provided in section 2011(b) (and... allowable in respect to A's estate for State death taxes is limited to the amount which bears the same ratio... bears the same ratio to $14,400 (the maximum credit computed as provided in section 2011(b)) as...

  11. 12 CFR 220.124 - Installment sale of tax-shelter programs as arranging for credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... arranging for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations 220... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or...

  12. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...

  13. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

  14. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

  15. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX...-advantaged savings plans. A federal credit union is authorized to act as trustee or custodian, and may... Federal credit union. Federal credit unions located in a territory, including the trust territories, or...

  16. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX...-advantaged savings plans. A federal credit union is authorized to act as trustee or custodian, and may... Federal credit union. Federal credit unions located in a territory, including the trust territories, or...

  17. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX...-advantaged savings plans. A federal credit union is authorized to act as trustee or custodian, and may... Federal credit union. Federal credit unions located in a territory, including the trust territories, or...

  18. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX...-advantaged savings plans. A federal credit union is authorized to act as trustee or custodian, and may... Federal credit union. Federal credit unions located in a territory, including the trust territories, or...

  19. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX...-advantaged savings plans. A federal credit union is authorized to act as trustee or custodian, and may... Federal credit union. Federal credit unions located in a territory, including the trust territories, or...

  20. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... Disclosure of returns and return information relating to payment of tax by credit card and debit card... processing credit card and debit card transactions to effectuate payment of tax as authorized by §...

  1. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... Disclosure of returns and return information relating to payment of tax by credit card and debit card... processing credit card and debit card transactions to effectuate payment of tax as authorized by §...

  2. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... Disclosure of returns and return information relating to payment of tax by credit card and debit card... processing credit card and debit card transactions to effectuate payment of tax as authorized by §...

  3. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... Disclosure of returns and return information relating to payment of tax by credit card and debit card... processing credit card and debit card transactions to effectuate payment of tax as authorized by §...

  4. The New Tax Credits: How Much Will They Offset Higher Student Fees in California? Report 09-22

    ERIC Educational Resources Information Center

    Jones, Jessika

    2009-01-01

    The American Recovery and Reinvestment Act (ARRA) significantly increases federal tax credits for people who pay for college education. For many families, these tax credits will offset most of the recent fee increases at University of California (UC), California State University (CSU), and the community colleges. Some students will likely be…

  5. Funding School Choice: A Road Map to Tax-Credit Scholarship Programs and Scholarship Granting Organizations. Issues in Depth

    ERIC Educational Resources Information Center

    Forster, Greg

    2006-01-01

    Many states are considering a form a school choice known as "tax-credit scholarships," which currently provide school choice to almost 60,000 students in Arizona, Florida and Pennsylvania, which and have just been enacted in Iowa. This guide shows how tax-credit scholarships work and introduces the scholarship granting organizations that…

  6. Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083

    ERIC Educational Resources Information Center

    US Department of the Treasury, 2011

    2011-01-01

    Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

  7. The Effects of Low Income Housing Tax Credit Developments on Neighborhoods

    PubMed Central

    Baum-Snow, Nathaniel; Marion, Justin

    2013-01-01

    This paper evaluates the impacts of new housing developments funded with the Low Income Housing Tax Credit (LIHTC), the largest federal project based housing program in the U.S., on the neighborhoods in which they are built. A discontinuity in the formula determining the magnitude of tax credits as a function of neighborhood characteristics generates pseudo-random assignment in the number of low income housing units built in similar sets of census tracts. Tracts where projects are awarded 30 percent higher tax credits receive approximately six more low income housing units on a base of seven units per tract. These additional new low income developments cause homeowner turnover to rise, raise property values in declining areas and reduce incomes in gentrifying areas in neighborhoods near the 30th percentile of the income distribution. LIHTC units significantly crowd out nearby new rental construction in gentrifying areas but do not displace new construction in stable or declining areas. PMID:24235779

  8. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.902-1 Credit for domestic...

  9. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section... last to expire. See section 2015 for the applicable period of limitations for credit for State death...,000 10,000 4.0 640,000 840,000 18,000 4.8 840,000 1,040,000 27,600 5.6 1,040,000 1,540,000 38,800...

  10. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section... last to expire. See section 2015 for the applicable period of limitations for credit for State death...,000 10,000 4.0 640,000 840,000 18,000 4.8 840,000 1,040,000 27,600 5.6 1,040,000 1,540,000 38,800...

  11. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section... last to expire. See section 2015 for the applicable period of limitations for credit for State death...,000 10,000 4.0 640,000 840,000 18,000 4.8 840,000 1,040,000 27,600 5.6 1,040,000 1,540,000 38,800...

  12. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section... last to expire. See section 2015 for the applicable period of limitations for credit for State death...,000 10,000 4.0 640,000 840,000 18,000 4.8 840,000 1,040,000 27,600 5.6 1,040,000 1,540,000 38,800...

  13. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section... last to expire. See section 2015 for the applicable period of limitations for credit for State death...,000 10,000 4.0 640,000 840,000 18,000 4.8 840,000 1,040,000 27,600 5.6 1,040,000 1,540,000 38,800...

  14. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the sum of: (i) The aggregate investment credits earned by the old members for the taxable year, and... ($5,000) plus T's separate return year unused credit ($10,000). The entire $15,000 consolidated... consolidated return year of a group shall be equal to the consolidated credit earned. The consolidated...

  15. Tuition Tax Credits and Vouchers: Political Finance Alternatives Rather than Rational Alternatives to Education Finance.

    ERIC Educational Resources Information Center

    Thomas, Robert G.

    This paper describes the use of tuition tax credits and vouchers as political alternatives of choice and competition in a progressive society. School and public administration theorists identify two distinct finance models: the rational and the political. The first part of this paper examines and describes these two models. The next part…

  16. The Implementation of the Targeted Jobs Tax Credit. Report No. 3.

    ERIC Educational Resources Information Center

    Ohio State Univ., Columbus. Mershon Center.

    A study was conducted to determine the effectiveness of the Targeted Jobs Tax Credit (TJTC) as observed between July 1980 and March 1981 in 25 areas throughout the United States. Findings include the following: (1) TJTC has not worked as envisioned as a self-marketing effort by vouchered individuals and new hires by employers; most employers are…

  17. How to Calculate the Costs or Savings of Tax Credit Voucher Policies. NEPC Policy Memo

    ERIC Educational Resources Information Center

    Welner, Kevin

    2011-01-01

    In this NEPC Policy Memo, Professor Welner explains that the most honest and conscientious approach to reporting the fiscal impact of tax credit vouchers is to provide a range of outcomes and let the readers--not the legislative analysts themselves--speculate on which is most likely. If a bottom line is demanded, it should be couched in as many…

  18. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this fraction is the amount which is subject to the control of the grantor or other person and the... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE,...

  19. College Affordability: Tuition Tax Credits vs. Saving Incentives. A Joint Economic Committee Study.

    ERIC Educational Resources Information Center

    Saxton, Jim; Knight, Shahira

    This paper examines the shortcomings of the existing federal system for providing student financial aid and evaluates the use of tuition tax credits and expanded Individual Retirement Accounts (IRAs) two of the largest educational provisions contained in the Balanced Budget Act of 1997. It finds that tuition is continuing to rise, college…

  20. The Targeted Jobs Tax Credit in Maryland and Missouri: 1982-1987.

    ERIC Educational Resources Information Center

    Lorenz, Edward C.

    This report expands an earlier study of the impact of the Targeted Jobs Tax Credit (TJTC) upon program participants. It explains how TJTC has been used in three major urban areas with large disadvantaged populations: Baltimore, Kansas City, and St. Louis. After a summary of the history of TJTC and of the findings of other studies of wage subsidies…

  1. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Exclusion of certain payments related to tax credits. 416.1235 Section 416.1235 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1235 Exclusion of...

  2. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Exclusion of certain payments related to tax credits. 416.1235 Section 416.1235 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Resources and Exclusions § 416.1235 Exclusion of...

  3. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax credit for certain small domestic producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND... gallon limit, production includes, in addition to wine produced by fermentation, any increase in...

  4. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax credit for certain small domestic producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND... gallon limit, production includes, in addition to wine produced by fermentation, any increase in...

  5. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax credit for certain small domestic producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND... gallon limit, production includes, in addition to wine produced by fermentation, any increase in...

  6. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Waiver of and substitution for additional tax credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... compensation system as determined for the purposes of §§ 606.20(a)(2) and 606.21(b)....

  7. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Waiver of and substitution for additional tax credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... compensation system as determined for the purposes of §§ 606.20(a)(2) and 606.21(b)....

  8. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine...

  9. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...-11) was published in the Federal Register (76 FR 32882). The IRS received comments responding to the... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... investments in non-real estate businesses in low-income communities. The final regulations affect...

  10. 76 FR 19268 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-07

    ... 9368) (the 2007 temporary regulations) were published in the Federal Register (72 FR 72645) and (72 FR... the Federal Register (73 FR 15063). No written comments were received. A public hearing was not... Internal Revenue Service 26 CFR Part 1 RIN 1545-BG54 Reduction of Foreign Tax Credit Limitation...

  11. Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II.; Erickson, Angela C.

    2014-01-01

    In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

  12. 76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments..., 2011 (76 FR 55322), announced that a public hearing was scheduled for December 19, 2011, beginning...

  13. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine...

  14. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of Wine...

  15. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of Wine...

  16. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... provisions of 26 U.S.C. 6423 and 27 CFR part 70, subpart F, will apply, and the producer and transferee in... wine credit. 24.279 Section 24.279 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine...

  17. The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.

    ERIC Educational Resources Information Center

    Frey, Donald E.

    1982-01-01

    Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

  18. The Manitoba Property Tax Credit Plan: Did It Achieve Its Intent?

    ERIC Educational Resources Information Center

    Jefferson, Anne L.

    This study examines repercussions of the incentive nature of the Manitoba property tax credit plan in relation to local school systems' taxation practices during 1978 to 1981. Data from municipalities and province school systems were obtained from the Manitoba departments of education and municipal affairs. Investigation was carried out in five…

  19. Financing Solar Installations with New Markets Tax Credits: Denver, Colorado (Fact Sheet)

    SciTech Connect

    Coughlin, J.

    2010-09-01

    Fact sheet provides a brief overview of New Markets Tax Credits (NMTCs), a third-party financing incentive for solar installations in the public sector. NMTCs are intended to encourage economic activity in low-income and disadvantaged neighborhoods. The use of NMTCs in an innovative solar project transaction by the City of Denver, Colorado, is highlighted.

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

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2009-01-01

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

  1. Volunteering for College? Potential Implications of Financial Aid Tax Credits Rewarding Community Service

    ERIC Educational Resources Information Center

    Wells, Ryan S.; Lynch, Cassie M.

    2014-01-01

    President Obama has proposed a financial aid policy whereby students who complete 100 hours of community service would receive a tax credit of US$4,000 for college. After lawmakers cut this proposal from previous legislation, the administration was tasked with studying the feasibility of implementation. However, the implications of the policy for

  2. The Lifetime Learning Tax Credits: Assessment of Usage Patterns among Adults Learners Pursuing Postsecondary Education.

    ERIC Educational Resources Information Center

    Bichelmeyer, Barbara; Lefebvre, Lauryl; Marquis, Justin; Roh, Seak-Zoon

    2003-01-01

    Correlations were determined between use of the Lifetime Learning Tax Credit (LLTC) and a variety of demographic variables. Found that most LLTC users live in households from higher income brackets, and that adults with undergraduate degrees most often claim the LLTC. Minorities appear to be underrepresented. (EV)

  3. Effects of expiration of the Federal energy tax credit on the National Photovoltaics Program

    NASA Technical Reports Server (NTRS)

    Smith, J. L.

    1984-01-01

    Projected 1986 sales are significantly reduced as a direct result of system price increases following from expiration of the Federal energy tax credits. There would be greatly reduced emphasis on domestic electric utility applications. Indirect effects arising from unrealized economies of scale and reduced private investment in PV research and development (R&D) and in production facilities could have a very large cumulative adverse impact on the U.S. PV industry. The industry forecasts as much as fourfold reduction in 1990 sales if tax credits expire, compared with what sales would be with the credits. Because the National Photovoltaics Program is explicitly structured as a government partnership, large changes in the motivation or funding of either partner can affect Program success profoundly. Reduced industry participation implies that such industry tasks as industrialization and new product development would slow or halt. Those research areas receiving heavy R&D support from private PV manufacturers would be adversely affected.

  4. Giving Credit: A Review of RPL and Credit Transfer in the Vocational Education and Training Sector, 1995-2001.

    ERIC Educational Resources Information Center

    Bateman, Andrea; Knight, Brian

    Recognition of prior learning (RPL) and credit transfer policy in Australia from 1995 to 2001 was examined through a review of Australian research discourse and an analysis of national data for the period. Selected findings were as follows: (1) RPL and credit transfer are most relevant to vocational education and training (VET) clients seeking…

  5. What social workers need to know about the earned income tax credit.

    PubMed

    Beverly, Sondra G

    2002-07-01

    Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs. PMID:12194405

  6. Effects of the R and D tax credit on energy R and D expenditures: an econometric analysis

    SciTech Connect

    Moe, R.J.; Kee, J.R.; Lackey, K.C.; Cronin, F.J.

    1985-02-01

    Objective of the study was to estimate the effects on industrial energy research and development (R and D) expenditures of the R and D Tax Credit component of the Economic Recovery Tax Act of 1981. Two tasks were performed. The first task was to collect data on industrial R and D expenditures, sales, oil prices, and price deflators. The R and D expenditure data were obtained from the National Science Foundation; other data were collected from Commerce Department and Department of Energy publications. The second task was to perform an econometric analysis of the effects of the tax credit on industrial R and D expenditures. Equations relating: (1) total; and (2) energy-related R and D expenditures to sales, oil prices, and a variable representing the availability of the tax credit were estimated, using data for each of seven manufacturing industries and eleven years. The analysis showed that the tax credit caused real total industrial R and D expenditures to be 9.1% greater than they would have been without the credit, but caused real energy industrial R and D expenditures to be 13.8% less than they would have been without the tax credit.

  7. For Work-Force Training, a Plan to Give College Credit Where It's Due

    ERIC Educational Resources Information Center

    Sander, Libby

    2008-01-01

    After nearly three years of planning, Ohio's higher-education officials are finalizing an ambitious program to grant college credit for some technical courses offered at the state's adult-education centers. The program, called the Career-Technical Credit Transfer, is the latest in a string of state efforts to more closely link work-force training…

  8. For Work-Force Training, a Plan to Give College Credit Where It's Due

    ERIC Educational Resources Information Center

    Sander, Libby

    2008-01-01

    After nearly three years of planning, Ohio's higher-education officials are finalizing an ambitious program to grant college credit for some technical courses offered at the state's adult-education centers. The program, called the Career-Technical Credit Transfer, is the latest in a string of state efforts to more closely link work-force training

  9. 45 CFR 155.1030 - QHP certification standards related to advance payments of the premium tax credit and cost...

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... payments of the premium tax credit and cost-sharing reductions. 155.1030 Section 155.1030 Public Welfare... Qualified Health Plans § 155.1030 QHP certification standards related to advance payments of the premium tax... standards referenced in this section for multi-State plans, as defined in § 155.1000(a)....

  10. Using the Federal production tax credit to build a durable market for wind power in the united states

    SciTech Connect

    Wiser, Ryan; Bolinger, Mark; Barbose, Galen

    2007-11-15

    As Congress continues to struggle to develop a well-balanced national energy policy, it may wish to consider both a longer-term extension of the production tax credit for renewable electricity sources, as well as certain revisions to the design and structure of that credit. (author)

  11. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... case of a corporation) following the end of the taxable year of the unused WIN credit which resulted in the carryback (or, with respect to any portion of a WIN credit carryback from a taxable...

  12. 26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Limitations on certain capital losses and excess credits in computing alternative minimum tax. 1.383-2 Section 1.383-2 Internal Revenue INTERNAL REVENUE... Reorganizations § 1.383-2 Limitations on certain capital losses and excess credits in computing...

  13. 18 CFR 367.4111 - Account 411.1, Provision for deferred income taxes-Credit, operating income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes-Credit, operating income. 367.4111 Section 367.4111 Conservation of... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4111 Account 411.1, Provision for deferred income taxes—Credit,...

  14. The effects of Earned Income Tax Credit payment expansion on maternal smoking.

    PubMed

    Averett, Susan; Wang, Yang

    2013-11-01

    The Earned Income Tax Credit is the largest antipoverty program in the USA. In 1993, the Earned Income Tax Credit benefit levels were changed significantly based on the number of children in the family such that families with two or more children experienced an exogenous expansion in their incomes. Using data from the National Longitudinal Survey of Youth 1979 cohort, we use a triple-difference plus fixed effects framework to examine the effect of this change on the probability of smoking among low-educated mothers. We find that the probability of smoking for White low-educated mothers of two or more children significantly decreased relative to those with only one child, and this result is robust to various specification tests. This result provides new evidence on the protective effect of income on health through changes in a health-related behavior and therefore has important policy implications. PMID:23239400

  15. Giving Credit where Credit Is Due: Creating a Competency-Based Qualifications Framework for Postsecondary Education and Training

    ERIC Educational Resources Information Center

    Ganzglass, Evelyn; Bird, Keith; Prince, Heath

    2011-01-01

    The national goal of increasing postsecondary credentials, to improve both equity and economic competitiveness, requires a fresh look at how to recognize learning in noncredit workforce education and training. The credit hour has long been the standard academic currency in postsecondary education. Despite its weakness as a measure of learning, in…

  16. Exploring the Economic Value of EPAct 2005's PV Tax Credits

    SciTech Connect

    Bolinger, Mark A; Wiser, Ryan; Ing, Edwin

    2009-08-01

    This CESA - LBNL Case Study examines how much economic value do new and expanded federal tax credits really provide to PV system purchasers, and what implications might they hold for state/utility PV grant programs. The report begins with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis that follows. We then calculate the incremental value of EPAct's new and expanded credits for PV systems of different sizes, and owned by different types of entities. The report concludes with a discussion of potential implications for purchasers of PV systems, as well as for administrators of state/utility PV programs. The market for grid-connected photovoltaics (PV) in the US has grown dramatically in recent years, driven in large part by PV grant or 'buy-down' programs in California, New Jersey, and many other states. The recent announcement of a new 11-year, $3.2 billion PV program in California suggests that state policy will continue to drive even faster growth over the next decade. Federal policy has also played a role, primarily by providing commercial PV systems access to tax benefits, including accelerated depreciation (5-year MACRS schedule) and a business energy investment tax credit (ITC). Since the signing of the Energy Policy Act of 2005 (EPAct) on August 8, the federal government has begun to play a much more significant role in supporting both commercial and residential PV systems. Specifically, EPAct increased the federal ITC for commercial PV systems from 10% to 30% of system costs, and also created a new 30% ITC (capped at $2000) for residential solar systems. Both changes went into effect on January 1, 2006, for an initial period of two years, and in late 2006 were extended for an additional year. Unless extended further, the new residential ITC will expire, and the 30% commercial ITC will revert back to 10%, on January 1, 2009. How much economic value do these new and expanded federal tax credits really provide to PV system purchasers? And what implications might they hold for state/utility PV grant programs? Using a generic (i.e., non-state-specific) cash flow model, this report explores these questions.1 We begin with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis that follows. We then calculate the incremental value of EPAct's new and expanded credits for PV systems of different sizes, and owned by different types of entities. We conclude with a discussion of potential implications for purchasers of PV systems, as well as for administrators of state/utility PV programs.

  17. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... ] (72 FR 15081) under section 901 of the Internal Revenue Code relating to the amount of taxes paid for... ``2008 temporary regulations'') were published in the Federal Register at 73 FR 40792 and 73 FR 40727... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes...

  18. Bush Tax Cut Gives New Clout to States' College-Savings Plans.

    ERIC Educational Resources Information Center

    Schmidt, Peter

    2001-01-01

    Describes how President Bush's tax cut is creating new interest in college-savings and prepaid-tuition programs, which may force institutions to reconsider their recruitment and financial aid strategies. (EV)

  19. Pooled loan program that's backed by Maine gives hospitals access to credit, lower rates.

    PubMed

    Nemes, J

    1992-01-20

    Several states are watching how a new pooled loan program works in Maine. It links credit enhancements backed by the state to the pooled borrowings, raising their ratings and lowering borrowing costs for participating hospitals. The program also will help improve access to capital for the state's 40 acute-care hospitals. PMID:10115830

  20. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Credit for tax paid on tires or, prior to... § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance of... under section 4218 on the use, of a tire or inner tube, and the manufacturer of another article...

  1. The Effects of an Employer Subsidy on Employment Outcomes: A Study of the Work Opportunity and Welfare-to-Work Tax Credits

    ERIC Educational Resources Information Center

    Hamersma, Sarah

    2008-01-01

    Employer subsidies such as the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW) are designed to encourage employment by partially reimbursing employers for wages paid to certain welfare recipients and other disadvantaged workers. In this paper, I examine the effects of these subsidies on employment, wages, and job tenure

  2. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and... section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit and requires...

  3. The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State

    ERIC Educational Resources Information Center

    Stuit, David

    2009-01-01

    Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

  4. 26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... initiates the 3-month grace period under section 1412(c)(2)(B)(iv)(II) of the Affordable Care Act and 45 CFR... taxpayer whose household income is less than 400 percent of the Federal poverty line is limited to the... tax limitation table. Household income percentage of Federal poverty line Limitation amount...

  5. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... (76 FR 42036), TD 9536 contains an error that may prove to be misleading and is in need of... 9536), that were the subject of FR Doc. 2011-17916, is corrected as follows: On page 42037, column 2... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes...

  6. Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit. Final regulations.

    PubMed

    2015-12-18

    This document contains final regulations on the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act, 2011. These final regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges, sometimes called Marketplaces) and claim the health insurance premium tax credit, and Exchanges that make qualified health plans available to individuals and employers. PMID:26685369

  7. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 12 Banks and Banking 3 2013-01-01 2013-01-01 false Installment sale of tax-shelter programs as âarrangingâ for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM (CONTINUED) CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations § 220.124 Installment sale...

  8. Expanding Choice: Tax Credits and Educational Access in Idaho

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II

    2011-01-01

    The past 30 years have seen a steady expansion in the educational choices available to parents as school choice programs have spread around the country. Enabling parents to choose schools that fit their children's unique needs is a win-win-win: Research shows that such school choice policies benefit the children who participate, give traditional…

  9. Incorrect citations give unfair credit to review authors in ecology journals.

    PubMed

    Teixeira, Mariana C; Thomaz, Sidinei M; Michelan, Thaisa S; Mormul, Roger P; Meurer, Thamis; Fasolli, José Vitor B; Silveira, Márcio J

    2013-01-01

    The number of citations that papers receive has become significant in measuring researchers' scientific productivity, and such measurements are important when one seeks career opportunities and research funding. Skewed citation practices can thus have profound effects on academic careers. We investigated (i) how frequently authors misinterpret original information and (ii) how frequently authors inappropriately cite reviews instead of the articles upon which the reviews are based. To reach this aim, we carried a survey of ecology journals indexed in the Web of Science and assessed the appropriateness of citations of review papers. Reviews were significantly more often cited than regular articles. In addition, 22% of citations were inaccurate, and another 15% unfairly gave credit to the review authors for other scientists' ideas. These practices should be stopped, mainly through more open discussion among mentors, researchers and students. PMID:24349143

  10. Exploring the Economic Value of EPAct 2005's PV Tax Credits

    SciTech Connect

    Bolinger, Mark; Wiser, Ryan; Ing, Edwin

    2006-03-28

    The market for grid-connected photovoltaics (PV) in the US has grown dramatically in recent years, driven in large part by PV grant or ''buy-down'' programs in California, New Jersey, and many other states. The recent announcement of a new 11-year, $3.2 billion PV program in California suggests that state policy will continue to drive even faster growth over the next decade. Federal policy has also played a role, primarily by providing commercial PV systems access to tax benefits, including accelerated depreciation (5-year MACRS schedule) and a business energy investment tax credit (ITC). With the signing of the Energy Policy Act of 2005 (EPAct) on August 8, the federal government is poised to play a much more significant future role in supporting both commercial and residential PV systems. Specifically, EPAct increased the federal ITC for commercial PV systems from 10% to 30% of system costs, and also created a new 30% ITC (capped at $2000) for residential solar systems. Both changes went into effect on January 1, 2006, and--absent an extension (for which the solar industry has already begun lobbying)--will last for a period of two years: the new residential ITC will expire, and the 30% commercial ITC will revert back to 10%, on January 1, 2008. How much economic value do these new and expanded federal tax credits really provide to PV system purchasers? And what implications might they hold for state/utility PV grant programs? Using a generic (i.e., non-state-specific) cash flow model, this report explores these questions. We begin with a discussion of the taxability of PV grants and their interaction with federal credits, as this issue significantly affects the analysis that follows. We then calculate the incremental value of EPAct's new and expanded credits for PV systems of different sizes, and owned by different types of entities. We conclude with a discussion of potential implications for purchasers of PV systems, as well as for administrators of state/utility PV programs.

  11. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... or appraisers. (a) In general. For rules for claims for credit or refund by a tax return preparer who... Code, or by an appraiser that prepared an appraisal in connection with such a return or claim...

  12. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... or appraisers. (a) In general. For rules for claims for credit or refund by a tax return preparer who... Code, or by an appraiser that prepared an appraisal in connection with such a return or claim...

  13. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... or appraisers. (a) In general. For rules for claims for credit or refund by a tax return preparer who... Code, or by an appraiser that prepared an appraisal in connection with such a return or claim...

  14. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... or appraisers. (a) In general. For rules for claims for credit or refund by a tax return preparer who... Code, or by an appraiser that prepared an appraisal in connection with such a return or claim...

  15. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... or appraisers. (a) In general. For rules for claims for credit or refund by a tax return preparer who... Code, or by an appraiser that prepared an appraisal in connection with such a return or claim...

  16. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... derived from the processing of minerals into their primary products by the taxpayer is foreign mineral... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income...

  17. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... derived from the processing of minerals into their primary products by the taxpayer is foreign mineral... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income...

  18. 75 FR 22614 - Renewal of Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

    ... for tax credit bonds. See 74 FR 56211 (October 30, 2009). OMB's approval for the information...,'' OMB Control Number 1076-0173. The current approval expires on April 30, 2010. DATES: Submit comments... do so. III. Data OMB Control Number: 1076-0173. Type of Review: Extension of a currently...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income allowed as a... United States with respect to foreign mineral income (as defined in paragraph (b) of this section)...

  20. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal...

  1. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal...

  2. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL... Internal Revenue Code with respect to determining the eligibility for, or the amount of, the earned...

  3. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... affecting § 601.105, see the List of CFR Sections Affected, which appears in the Finding Aids section of the... 26 Internal Revenue 20 2012-04-01 2012-04-01 false Examination of returns and claims for refund, credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal...

  4. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL... under the Internal Revenue Code with respect to determining the eligibility for, or the amount of,...

  5. 45 CFR 155.340 - Administration of advance payments of the premium tax credit and cost-sharing reductions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 45 Public Welfare 1 2012-10-01 2012-10-01 false Administration of advance payments of the premium tax credit and cost-sharing reductions. 155.340 Section 155.340 Public Welfare DEPARTMENT OF HEALTH...: Eligibility Determinations for Exchange Participation and Insurance Affordability Programs §...

  6. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income...

  7. Federal Tuition Tax Credits and the Establishment Clause: A Constitutional Analysis of the Packwood-Moynihan Proposal.

    ERIC Educational Resources Information Center

    Young, David J.; Tigges, Steven W.

    A constitutional analysis is presented of the Establishment Clause of the First Amendment of Senate Bill 550, the Packwood-Moynihan proposal for federal tuition tax credits for parents who pay tuition in order to send their children to a nonpublic school. The Supreme Court has developed a three-part standard under the Establishment Clause: the…

  8. Analysis of the effects of section 29 tax credits on reserve additions and production of gas from unconventional resources

    SciTech Connect

    Not Available

    1990-09-01

    Federal tax credits for production of natural gas from unconventional resources can stimulate drilling and reserves additions at a relatively low cost to the Treasury. This report presents the results of an analysis of the effects of a proposed extension of the Section 29 alternative fuels production credit specifically for unconventional gas. ICF Resources estimated the net effect of the extension of the credit (the difference between development activity expected with the extension of the credit and that expected if the credit expires in December 1990 as scheduled). The analysis addressed the effect of tax credits on project economics and capital formation, drilling and reserve additions, production, impact on the US and regional economies, and the net public sector costs and incremental revenues. The analysis was based on explicit modeling of the three dominant unconventional gas resources: Tight sands, coalbed methane, and Devonian shales. It incorporated the most current data on resource size, typical well recoveries and economics, and anticipated activity of the major producers. Each resource was further disaggregated for analysis based on distinct resource characteristics, development practices, regional economics, and historical development patterns.

  9. Targeted Jobs Tax Credit. Hearing before the Subcommittee on Economic Growth, Employment, and Revenue Sharing of the Committee on Finance, United States Senate, Ninety-Eighth Congress, Second Session. S.2185.

    ERIC Educational Resources Information Center

    Congress of the U.S., Washington, DC. Senate Committee on Finance.

    Testimony is presented from a hearing held to consider a bill (S. 2185) to extend the Targeted Jobs Tax Credit for an additional year. (Originally passed in 1978, the Targeted Jobs Tax Credit focuses tax incentives for employment on specific target groups found to experience high unemployment rates.) Included in the hearings is testimony provided…

  10. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF... generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by...

  11. Reciprocating living kidney donor generosity: tax credits, health insurance and an outcomes registry.

    PubMed

    Joshi, Shivam; Joshi, Sheela; Kupin, Warren

    2016-02-01

    Kidney transplantation significantly improves patient survival, and is the most cost effective renal replacement option compared with dialysis therapy. Living kidney donors provide a valuable societal gift, but face many formidable disincentive barriers that include not only short- and long-term health risks, but also concerns regarding financial expenditures and health insurance. Other than governmental coverage for their medical evaluation and surgical expenses, donors are often asked to personally bear a significant financial responsibility due to lost work wages and travel expenses. In order to alleviate this economic burden for donors, we advocate for the consideration of tax credits, lifelong health insurance coverage, and an outcomes registry as societal reciprocity to reward their altruistic act of kidney donation. PMID:26798480

  12. Reciprocating living kidney donor generosity: tax credits, health insurance and an outcomes registry

    PubMed Central

    Joshi, Shivam; Joshi, Sheela; Kupin, Warren

    2016-01-01

    Kidney transplantation significantly improves patient survival, and is the most cost effective renal replacement option compared with dialysis therapy. Living kidney donors provide a valuable societal gift, but face many formidable disincentive barriers that include not only short- and long-term health risks, but also concerns regarding financial expenditures and health insurance. Other than governmental coverage for their medical evaluation and surgical expenses, donors are often asked to personally bear a significant financial responsibility due to lost work wages and travel expenses. In order to alleviate this economic burden for donors, we advocate for the consideration of tax credits, lifelong health insurance coverage, and an outcomes registry as societal reciprocity to reward their altruistic act of kidney donation. PMID:26798480

  13. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. 48.6416(c)-1 Section 48.6416(c)-1 Internal Revenue INTERNAL REVENUE SERVICE... § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance...

  14. Tertiary recovery and the new 25% R and D tax credit under the 1981 Economic Recovery Act

    SciTech Connect

    Gallagher, T.J. Jr.

    1981-11-23

    The Economic Recovery Tax Act of 1981 may affect significantly the tax liability of persons in the oil and gas industry. In addition to reducing the top individual tax rate from 70 to 50%, setting a 3-yr tax cut in motion, and modifying the Windfall Profit Tax for newly discovered oil, royalty owners, and independent producers of stripper oil (starting in 1983), the act substantially alters the rules relating to depreciation, investment credits, and research and experimentation. Under the act, the cost of most equipment may be recouped over a 3- or 5-yr period (without regard to useful life concepts) at an accelerated recovery rate; the cost of depreciable real estate generally is recoupable over a 15-yr period at a rate approximating 175% declining balance. The act, in addition, classifies petroleum storage facilities as equipment with a 5-yr recovery period. It also liberalizes significantly the tax leasing rules to allow the tax benefits of ownership to become, virtually, a subject of the parties' negotiations.

  15. The impact of an unconditional tax credit for families on self-rated health in adults: further evidence from the cohort study of 6900 New Zealanders.

    PubMed

    Pega, Frank; Carter, Kristie; Kawachi, Ichiro; Davis, Peter; Blakely, Tony

    2014-05-01

    It is hypothesized that unconditional (given without obligation) publicly funded financial credits more effectively improve health than conditional financial credits in high-income countries. We previously reported no discernible short-term impact of an employment-conditional tax credit for families on self-rated health (SRH) in adults in New Zealand. This study estimates the effect of an unconditional tax credit for families, called Family Tax Credit (FTC), on SRH in the same study population and setting. A balanced panel of 6900 adults in families was extracted from seven waves (2002-2009) of the Survey of Family, Income and Employment. The exposures, eligibility for and amount of FTC, were derived by applying government eligibility and entitlement criteria. The outcome, SRH, was collected annually. Fixed effects regression analyses eliminated all time-invariant confounding and adjusted for measured time-varying confounders. Becoming eligible for FTC was associated with a small and statistically insignificant change in SRH over the past year [effect estimate: 0.013; 95% confidence interval (CI) -0.011 to 0.037], as was an increase in the estimated amount of FTC by $1000 (effect estimate: -0.001; 95% CI -0.006 to 0.004). The unconditional tax credit for families had no discernible short-term impact on SRH in adults in New Zealand. It did not more effectively improve health status than an employment-conditional tax credit for families. PMID:24632096

  16. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... voting stock it owned. The Brazilian corporation paid income and profits taxes to Brazil on its income... Taxable income from sources within Brazil 50,000 Total taxable income 100,000 United States income tax 46,500 Dividend tax paid at source to Brazil 19,000 Income and profits taxes deemed under section 902...

  17. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... voting stock it owned. The Brazilian corporation paid income and profits taxes to Brazil on its income... Taxable income from sources within Brazil 50,000 Total taxable income 100,000 United States income tax 46,500 Dividend tax paid at source to Brazil 19,000 Income and profits taxes deemed under section 902...

  18. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... voting stock it owned. The Brazilian corporation paid income and profits taxes to Brazil on its income... Taxable income from sources within Brazil 50,000 Total taxable income 100,000 United States income tax 46,500 Dividend tax paid at source to Brazil 19,000 Income and profits taxes deemed under section 902...

  19. Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit.

    PubMed

    Hamad, Rita; Rehkopf, David H

    2016-05-01

    Although adverse socioeconomic conditions are correlated with worse child health and development, the effects of poverty-alleviation policies are less understood. We examined the associations of the Earned Income Tax Credit (EITC) on child development and used an instrumental variable approach to estimate the potential impacts of income. We used data from the US National Longitudinal Survey of Youth (n = 8,186) during 1986-2000 to examine effects on the Behavioral Problems Index (BPI) and Home Observation Measurement of the Environment inventory (HOME) scores. We conducted 2 analyses. In the first, we used multivariate linear regressions with child-level fixed effects to examine the association of EITC payment size with BPI and HOME scores; in the second, we used EITC payment size as an instrument to estimate the associations of income with BPI and HOME scores. In linear regression models, higher EITC payments were associated with improved short-term BPI scores (per $1,000, β = -0.57; P = 0.04). In instrumental variable analyses, higher income was associated with improved short-term BPI scores (per $1,000, β = -0.47; P = 0.01) and medium-term HOME scores (per $1,000, β = 0.64; P = 0.02). Our results suggest that both EITC benefits and higher income are associated with modest but meaningful improvements in child development. These findings provide valuable information for health researchers and policymakers for improving child health and development. PMID:27056961

  20. The New Planned Giving Landscape.

    ERIC Educational Resources Information Center

    Moerschbaecher, Lynda

    1987-01-01

    The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

  1. The short-term impacts of Earned Income Tax Credit disbursement on health

    PubMed Central

    Rehkopf, David H; Strully, Kate W; Dow, William H

    2014-01-01

    Background: There are conflicting findings regarding long- and short-term effects of income on health. Whereas higher average income is associated with better health, there is evidence that health behaviours worsen in the short-term following income receipt. Prior studies revealing such negative short-term effects of income receipt focus on specific subpopulations and examine a limited set of health outcomes. Methods: The United States Earned Income Tax Credit (EITC) is an income supplement tied to work, and is the largest poverty reduction programme in the USA. We utilize the fact that EITC recipients typically receive large cash transfers in the months of February, March and April, in order to examine associated changes in health outcomes that can fluctuate on a monthly basis. We examine associations with 30 outcomes in the categories of diet, food security, health behaviours, cardiovascular biomarkers, metabolic biomarkers and infection and immunity among 6925 individuals from the U.S. National Health and Nutrition Survey. Our research design approximates a natural experiment, since whether individuals were sampled during treatment or non-treatment months is independent of social, demographic and health characteristics that do not vary with time. Results: There are both beneficial and detrimental short-term impacts of income receipt. Although there are detrimental impacts on metabolic factors among women, most other impacts are beneficial, including those for food security, smoking and trying to lose weight. Conclusions: The short-term impacts of EITC income receipt are not universally health promoting, but on balance there are more health benefits than detriments. PMID:25172139

  2. Poverty, Pregnancy, and Birth Outcomes: A Study of the Earned Income Tax Credit

    PubMed Central

    Rehkopf, David H.

    2015-01-01

    Background Economic interventions are increasingly recognized as a mechanism to address perinatal health outcomes among disadvantaged groups. In the United States, the earned income tax credit (EITC) is the largest poverty alleviation program. Little is known about its effects on perinatal health among recipients and their children. We exploit quasi-random variation in the size of EITC payments over time to examine the effects of income on perinatal health. Methods The study sample includes women surveyed in the 1979 National Longitudinal Survey of Youth (N=2,985) and their children born during 1986–2000 (N=4,683). Outcome variables include utilization of prenatal and postnatal care, use of alcohol and tobacco during pregnancy, term birth, birthweight, and breast-feeding status. We examine the health effects of both household income and EITC payment size using multivariable linear regressions. We employ instrumental variables analysis to estimate the causal effect of income on perinatal health, using EITC payment size as an instrument for household income. Results We find that household income and EITC payment size are associated with improvements in several indicators of perinatal health. Instrumental variables analysis, however, does not reveal a causal association between household income and these health measures. Conclusions Our findings suggest that associations between income and perinatal health may be confounded by unobserved characteristics, but that EITC income improves perinatal health. Future studies should continue to explore the impacts of economic interventions on perinatal health outcomes, and investigate how different forms of income transfers may have different impacts. PMID:26212041

  3. Free Tax Assistance and the Earned Income Tax Credit: Vital Resources for Social Workers and Low-Income Families

    ERIC Educational Resources Information Center

    Lim, Younghee; DeJohn, Tara V.; Murray, Drew

    2012-01-01

    As the United States' economy continues to experience challenges, more families at or near the poverty level fall prey to predatory financial practices. Their vulnerability to these operations is increased by a lack of knowledge of asset-building resources and alternative financial services. This article focuses on Volunteer Income Tax Assistance…

  4. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... clarification. Correction of Publication Accordingly July 18, 2011 (76 FR 42038), the publication of the final and temporary regulations (TD 9535), that were the subject of FR Doc. 2011-17920, is corrected as... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK25 Determining the Amount of Taxes Paid for Purposes...

  5. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ... Correction As published July 18, 2011 (76 FR 42076), the notice of proposed rulemaking by cross-reference to... temporary regulations (REG-126519-11), that was the subject of FR Doc. 2011-17919, is corrected as follows... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes...

  6. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... January 1, 1984, inner tubes. 48.6416(c)-1 Section 48.6416(c)-1 Internal Revenue INTERNAL REVENUE SERVICE... 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance of... under section 4218 on the use, of a tire or inner tube, and the manufacturer of another article...

  7. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... January 1, 1984, inner tubes. 48.6416(c)-1 Section 48.6416(c)-1 Internal Revenue INTERNAL REVENUE SERVICE... 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance of... under section 4218 on the use, of a tire or inner tube, and the manufacturer of another article...

  8. Child Care: A Summary and Analysis of New Federal Programs and Tax Credits. 101st Congress in Review. State-Federal Issue Brief Vol. 3, No. 8.

    ERIC Educational Resources Information Center

    Morse, Ann; Steisel, Sheri

    This issue brief analyzes the two new child care grant programs that were established during the 101st Congress. It also analyzes the new and expanded tax credits created to assist low-income families with children. The provisions of the Child Care and Development Block Grant (CCDBG) and the Child Care Services Entitlement concern: (1) eligibility…

  9. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  10. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  11. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  12. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  13. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records §...

  14. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(a)-1... for any taxable year the total amount of contributions paid by him into an unemployment fund... unemployment compensation law of State X, employer M is required to report in his contribution return for...

  15. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by individuals. (a) The credit against tax under section 35 shall be allowed only to individuals and if the...-exempt interest. A's taxable income is $4,000 upon which the tax prior to any credits against tax is...

  16. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by individuals. (a) The credit against tax under section 35 shall be allowed only to individuals and if the...-exempt interest. A's taxable income is $4,000 upon which the tax prior to any credits against tax is...

  17. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by individuals. (a) The credit against tax under section 35 shall be allowed only to individuals and if the...-exempt interest. A's taxable income is $4,000 upon which the tax prior to any credits against tax is...

  18. 26 CFR 1.901-1 - Allowance of credit for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... citations affecting §1.901-1, see the List of CFR Sections Affected, which appears in the Finding Aids... imposed by section 408(f); (5) The tax on accumulated earnings imposed by section 531; (6) The...

  19. Using Marginal Structural Modeling to Estimate the Cumulative Impact of an Unconditional Tax Credit on Self-Rated Health.

    PubMed

    Pega, Frank; Blakely, Tony; Glymour, M Maria; Carter, Kristie N; Kawachi, Ichiro

    2016-02-15

    In previous studies, researchers estimated short-term relationships between financial credits and health outcomes using conventional regression analyses, but they did not account for time-varying confounders affected by prior treatment (CAPTs) or the credits' cumulative impacts over time. In this study, we examined the association between total number of years of receiving New Zealand's Family Tax Credit (FTC) and self-rated health (SRH) in 6,900 working-age parents using 7 waves of New Zealand longitudinal data (2002-2009). We conducted conventional linear regression analyses, both unadjusted and adjusted for time-invariant and time-varying confounders measured at baseline, and fitted marginal structural models (MSMs) that more fully adjusted for confounders, including CAPTs. Of all participants, 5.1%-6.8% received the FTC for 1-3 years and 1.8%-3.6% for 4-7 years. In unadjusted and adjusted conventional regression analyses, each additional year of receiving the FTC was associated with 0.033 (95% confidence interval (CI): -0.047, -0.019) and 0.026 (95% CI: -0.041, -0.010) units worse SRH (on a 5-unit scale). In the MSMs, the average causal treatment effect also reflected a small decrease in SRH (unstabilized weights: β = -0.039 unit, 95% CI: -0.058, -0.020; stabilized weights: β = -0.031 unit, 95% CI: -0.050, -0.007). Cumulatively receiving the FTC marginally reduced SRH. Conventional regression analyses and MSMs produced similar estimates, suggesting little bias from CAPTs. PMID:26803908

  20. American Opportunity Credit: Key to Education for Lower and Middle Income College Students

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2011-01-01

    The Tax Relief Act of 1997 created an important tax provision which helped taxpayers offset the cost of higher education. This provision was in the form of education tax credits. Because a tax credit is a dollar for dollar reduction in tax liability, these education credits were designed to reduce the amount of tax due for college students or…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income... corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the...

  2. Stock options, tax credits or employment contracts please! The value of deliberative public disagreement about human tissue donation.

    PubMed

    Walmsley, Heather L

    2011-07-01

    'Deliberative democracy' is increasingly popular globally, as a means of securing public engagement with emerging health technologies and democratizing their governance. Architects of deliberative 'mini-publics' have tended, however, to privilege consensus within deliberation and the generation of 'action commitments' within a 'decisional context', despite widespread critique. Less attention has been paid to the phenomenon of persistent disagreement within constructed deliberative fora. This paper addresses this lacuna, performing a narrative analysis of four days of deliberation within one small group of demographically diverse public participants at the BC Biobank Deliberation (Vancouver, Canada, 2007). It reveals the value of listening to persistent deliberative disagreements. First, this paper argues that disagreements enable identification of deliberation and evaluation of its quality. Second, they generate insight into the deliberative process and the discursive means through which consensus can be achieved. Third, persistent deliberative disagreements can be creative of innovative governance solutions. In the case of the BC Biobank Deliberation, disagreements about compensation for biobank donors generated a range of suggestions for mediating between donor rights, corporate interests and societal needs--from tissue sample rentals to donor tax credits--suggestions that are unique to the existing academic and policy literature. Finally, this paper argues that practitioners should present persistent disagreements to public and policy audiences as an 'output' of deliberative democracy events. PMID:21683492

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  4. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

  5. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income taxes of which are determined on the basis of an accounting period of less than 1 year, the term... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  8. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  9. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  10. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... corporation the foreign income taxes of which are determined based on an accounting period of less than one...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  11. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  12. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... corporation the foreign income taxes of which are determined based on an accounting period of less than one...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  13. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... corporation the foreign income taxes of which are determined based on an accounting period of less than one...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  14. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  15. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income taxes of which are determined on the basis of an accounting period of less than 1 year, the term... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  16. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income taxes of which are determined on the basis of an accounting period of less than 1 year, the term... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  17. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income taxes of which are determined on the basis of an accounting period of less than 1 year, the term... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  18. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  19. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation the foreign income taxes of which are determined based on an accounting period of less than one...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  20. An Analysis of Arizona Individual Income Tax-Credit Scholarship Recipients' Family Income, 2009-10 School Year. Program on Education Policy and Governance Working Paper. PEPG 10-18

    ERIC Educational Resources Information Center

    Murray, Vicki E.

    2010-01-01

    In 2009, the "East Valley Tribune and the Arizona Republic" alleged that Arizona's individual income tax-credit scholarship program disproportionately serves privileged students from higher-income families over those from lower-income backgrounds. Yet neither paper collected the student-level, scholarship recipient family income data needed to…

  1. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  2. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  3. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  4. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  5. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the tax return preparer or appraiser that the information is provided under penalty of perjury. (c... 6695(e) and § 1.6695-1(e) (relating to failure to file correct information return), which are asserted... regulations) shall include the following information, verified by a written declaration by the tax...

  6. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... passive income described in section 904(d)(1)(A). In 1998 CFC also incurs a (50u) loss in the shipping... paragraph (i)(1) of this section, A includes 100u of passive limitation income in gross income for 1998. (ii...) shipping deficit = 25u reduction). All of CFC's post-1986 foreign income taxes with respect to...

  7. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... passive income described in section 904(d)(1)(A). In 1998 CFC also incurs a (50u) loss in the shipping... paragraph (i)(1) of this section, A includes 100u of passive limitation income in gross income for 1998. (ii...) shipping deficit = 25u reduction). All of CFC's post-1986 foreign income taxes with respect to...

  8. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... not subpart F income and 100u of foreign personal holding company income that is passive income... (i)(1) of this section, A includes 100u of passive limitation income in gross income for 1998. (ii...) shipping deficit = 25u reduction). All of CFC's post-1986 foreign income taxes with respect to...

  9. 26 CFR 48.6416(f)-1 - Credit on returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6416(f)-1 Credit on returns. Any...

  10. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or oil... legal forms and can relate to a variety of industries including, but not limited to, oil and...

  11. 47 CFR 32.4080 - Other taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... credited for all taxes, other than Federal, State and local income taxes, accrued or adjusted for previous... which they are chargeable to income shall be included in the prepaid taxes Account 1280, Prepayments,...

  12. Cost of Federal tax credit programs to develop the market for industrial solar and wind energy technologies. Final report to Lawrence Livermore Laboratory, University of California. Volume 2: appendices

    SciTech Connect

    Downey, W. T.; Carey, H.; Dlott, E.; Frantzis, L.; McDonald, M.; Myer, L.; O'Neill, K.; Patel, R.; Perkins, R.

    1981-11-12

    A study was made to estimate the impact tax credits (from Acts passed by Congress) would have on renewable energy investment and to estimate the net costs to the US Treasury of providing these tax credits. The appendices to this study are presented. Some investment and marketing penetration worksheets are presented on wind turbines, solar ponds, flat plates, evacuated tubes, and parabolic troughs. A market penetration and economic analysis program with test written for TI-59 programmable calculator with printer is presented. Data on the average $/kWh for each state are included for energy use (70 to 400/sup 0/F and electricity) and energy resource (total and direct solar and wind). Also included is an energy use processing program written for TI-59 programmable calculator with printer. (MCW)

  13. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  14. 26 CFR 1.1247-4 - Election by foreign investment company with respect to foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election by foreign investment company with... Capital Gains and Losses 1.1247-4 Election by foreign investment company with respect to foreign tax... 1247(a) is in effect for a taxable year of a foreign investment company, and if at the close of...

  15. 75 FR 8104 - Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded Schools

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

    ... credit bonds. See 74 FR 56211 (October 30, 2009). OMB's approval for the information collection expires... been assigned Office of Management and Budget (OMB) Control Number 1076-0173 and expires on April 30... cannot guarantee that we will be able to do so. III. Data OMB Control Number: 1076-0173. Type of...

  16. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... conversion, freed-up credits are “grossed up” (i.e., divided by the regular tax marginal rate at which such... taxpayer has only one type of freed-up credit (i.e., only investment tax credit or only foreign tax credit... minus $6,607) 15,856 (b) 1985 investment credit ($100,000 minus $29,411) 70,589 (e) Miscellaneous...

  17. 47 CFR 32.7240 - Operating other taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating other taxes. 32.7240 Section 32.7240... taxes. (a) This account shall be charged and Account 4080, Other Taxes—Accrued, shall be credited for all taxes, other than Federal, state and local income taxes and payroll related taxes, related...

  18. 26 CFR 44.4401-3 - When tax attaches.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false When tax attaches. 44.4401-3 Section 44.4401-3... TAXES TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955 Tax on Wagers § 44.4401-3 When tax attaches. The tax... contribution from a bettor. In the case of a wager on credit, the tax attaches whether or not the amount of...

  19. 26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false The enhanced oil recovery credit-general rules... TAX INCOME TAXES Credits Against Tax § 1.43-1 The enhanced oil recovery credit—general rules. (a) Claiming the credit—(1) In general. The enhanced oil recovery credit (the “credit”) is a component of...

  20. 26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false The enhanced oil recovery credit-general rules... TAX INCOME TAXES Credits Against Tax § 1.43-1 The enhanced oil recovery credit—general rules. (a) Claiming the credit—(1) In general. The enhanced oil recovery credit (the “credit”) is a component of...

  1. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... credit. (a) If the foreign death tax has not been determined and paid by the time the Federal estate tax.... However, before credit for the foreign death tax is finally allowed, satisfactory evidence, such as a... the allowance and a description of the property to which it pertains; (3) The net foreign death...

  2. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... credit. (a) If the foreign death tax has not been determined and paid by the time the Federal estate tax.... However, before credit for the foreign death tax is finally allowed, satisfactory evidence, such as a... the allowance and a description of the property to which it pertains; (3) The net foreign death...

  3. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... credit. (a) If the foreign death tax has not been determined and paid by the time the Federal estate tax.... However, before credit for the foreign death tax is finally allowed, satisfactory evidence, such as a... the allowance and a description of the property to which it pertains; (3) The net foreign death...

  4. Selfless giving.

    PubMed

    Bartels, Daniel M; Kvaran, Trevor; Nichols, Shaun

    2013-11-01

    In four studies, we show that people who anticipate more personal change over time give more to others. We measure and manipulate participants' beliefs in the persistence of the defining psychological features of a person (e.g., his or her beliefs, values, and life goals) and measure generosity, finding support for the hypothesis in three studies using incentive-compatible charitable donation decisions and one involving hypothetical choices about sharing with loved ones. PMID:23973466

  5. Bond insurer giving more issuers a chance.

    PubMed

    Nemes, J

    1991-04-22

    Bond insurances firms generally provide credit enhancement only to A-rated hospitals. But a new player in the tax-exempt healthcare bond field is insuring a select number of hospitals with BBB ratings, saving those facilities millions of dollars in interest payments. PMID:10110129

  6. Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

    PubMed Central

    Larrimore, Jeff

    2011-01-01

    Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

  7. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  8. 17 CFR 256.236 - Taxes accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made...

  9. 27 CFR 70.123 - Claims for credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Claims for credit or refund... Excise and Special (Occupational) Tax Abatements, Credits and Refunds 70.123 Claims for credit or..., or legal holiday. (b) Grounds set forth in claim. (1) No refund or credit will be allowed after...

  10. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustmentsnet....

  11. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustmentsnet....

  12. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustmentsnet....

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net deferred tax liability adjustments. 32.4341....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustmentsnet....

  14. 47 CFR 32.4341 - Net deferred tax liability adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ....4341 Net deferred tax liability adjustments. (a) This account shall include the portion of deferred income tax charges and credits pertaining to Account 32.4361, Deferred tax regulatory adjustments—net. (b... at the time they become recognized as reductions in current taxable income and current taxes...

  15. 26 CFR 31.3302(c)-1 - Limit on total credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Limit on total credits. 31.3302(c)-1 Section 31.3302(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter...

  16. 26 CFR 1.45G-1 - Railroad track maintenance credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Railroad track maintenance credit. 1.45G-1 Section 1.45G-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45G-1 Railroad track maintenance credit. (a) In general....

  17. 26 CFR 1.37-2 - Credit for individuals age 65 or over.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Credit for individuals age 65 or over. 1.37-2... TAXES Credits Against Tax § 1.37-2 Credit for individuals age 65 or over. (a) In general. This section... age of 65 before the close of the taxable year. This section shall not apply to an individual for...

  18. 26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true The enhanced oil recovery credit-general rules. 1... INCOME TAXES Credits Against Tax § 1.43-1 The enhanced oil recovery credit—general rules. (a) Claiming the credit—(1) In general. The enhanced oil recovery credit (the “credit”) is a component of...

  19. 26 CFR 1.43-1 - The enhanced oil recovery credit-general rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true The enhanced oil recovery credit-general rules. 1... INCOME TAXES Credits Against Tax § 1.43-1 The enhanced oil recovery credit—general rules. (a) Claiming the credit—(1) In general. The enhanced oil recovery credit (the “credit”) is a component of...

  20. 26 CFR 1.469-3 - Passive activity credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken 1.469-3 Passive activity credit....

  1. 26 CFR 1.469-3 - Passive activity credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken 1.469-3 Passive activity credit....

  2. 26 CFR 1.469-3 - Passive activity credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken 1.469-3 Passive activity credit. (a)-(d)...

  3. 26 CFR 1.469-3 - Passive activity credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken 1.469-3 Passive activity credit....

  4. 26 CFR 1.469-3 - Passive activity credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Passive activity credit. 1.469-3 Section 1.469-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken 1.469-3 Passive activity credit....

  5. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General § 606.2...

  6. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General § 606.2...

  7. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General 606.2...

  8. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General 606.2...

  9. 20 CFR 606.2 - Total credits allowable.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Total credits allowable. 606.2 Section 606.2 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT General 606.2...

  10. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... does not serve to reduce costs of service (but the unamortized balance does reduce rate base) for... computing book depreciation on the property with respect to which the tax credits relate. (c) This...

  11. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... does not serve to reduce costs of service (but the unamortized balance does reduce rate base) for... computing book depreciation on the property with respect to which the tax credits relate. (c) This...

  12. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... does not serve to reduce costs of service (but the unamortized balance does reduce rate base) for... computing book depreciation on the property with respect to which the tax credits relate. (c) This...

  13. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  14. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  15. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  16. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  17. 27 CFR 46.132 - Credit for incorrect stamp.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Credit for incorrect stamp... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Stamps for Incorrect Period Or Incorrect Liability § 46.132 Credit for incorrect stamp. (a) General. The appropriate TTB officer may credit the...

  18. 27 CFR 46.132 - Credit for incorrect stamp.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Credit for incorrect stamp... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Stamps for Incorrect Period Or Incorrect Liability § 46.132 Credit for incorrect stamp. (a) General. The appropriate TTB officer may credit the...

  19. 27 CFR 46.132 - Credit for incorrect stamp.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Credit for incorrect stamp... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Stamps for Incorrect Period Or Incorrect Liability § 46.132 Credit for incorrect stamp. (a) General. The appropriate TTB officer may credit the...

  20. 27 CFR 46.132 - Credit for incorrect stamp.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Credit for incorrect stamp... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Stamps for Incorrect Period Or Incorrect Liability § 46.132 Credit for incorrect stamp. (a) General. The appropriate TTB officer may credit the...

  1. 27 CFR 46.132 - Credit for incorrect stamp.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Credit for incorrect stamp... CIGARETTE PAPERS AND TUBES Rules for Special (Occupational) Tax Stamps for Incorrect Period Or Incorrect Liability § 46.132 Credit for incorrect stamp. (a) General. The appropriate TTB officer may credit the...

  2. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Residential energy credit. 1.23-1 Section 1.23-1... Rates During A Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section 23 or former section 44C provides a residential energy credit against the tax imposed by chapter 1 of the...

  3. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Residential energy credit. 1.23-1 Section 1.23-1... Rates During A Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section 23 or former section 44C provides a residential energy credit against the tax imposed by chapter 1 of the...

  4. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Residential energy credit. 1.23-1 Section 1.23-1... Rates During A Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section 23 or former section 44C provides a residential energy credit against the tax imposed by chapter 1 of the...

  5. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Residential energy credit. 1.23-1 Section 1.23-1... Rates During A Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section 23 or former section 44C provides a residential energy credit against the tax imposed by chapter 1 of the...

  6. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Residential energy credit. 1.23-1 Section 1.23-1... Rates During A Taxable Year § 1.23-1 Residential energy credit. (a) General rule. Section 23 or former section 44C provides a residential energy credit against the tax imposed by chapter 1 of the...

  7. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  8. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  9. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  10. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  11. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for tax purposes, which items for general accounting purposes will not be fully reflected in the... tax accounting by the service company is utilized. Liabilities and Other Credit Accounts 5... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes....

  12. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for tax purposes, which items for general accounting purposes will not be fully reflected in the... tax accounting by the service company is utilized. Liabilities and Other Credit Accounts 5... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes....

  13. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  14. 47 CFR 32.4070 - Income taxes-accrued.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued...

  15. Tax law hurts public-sector conservation

    SciTech Connect

    Hume, M.

    1984-07-02

    An unexpected compromise in the 1984 tax reform act (HR 4170) could limit the number of energy management projects for tax-exempt users because it makes it harder to use third-party investors, although the arrangment cogeneration is still covered. Energy production contracts under the new bill will have to meet the stricter requirements of service contracts to receive tax benefits rather than being treated as leases. The change was designed to prevent the cancellation of utility contracts will small power producers and makes it easier for investors to take tax credits. The Wallop amendment to extend the tax benefits to schools and other tax-exempt users was defeated. Tax exempt users had been the best market for energy management contracts. The new law also cancels accelerated depreciation for property leased to tax-exempt users.

  16. 26 CFR 31.3507-1 - Advance payments of earned income credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Advance payments of earned income credit. 31.3507-1 Section 31.3507-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE General Provisions Relating...

  17. 27 CFR 53.161 - Authority to make credits or refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of the Code of general application in respect of credits or refunds, see 27 CFR 70.122, 70.123, and... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Authority to make credits... Authority to make credits or refunds. For provisions relating to credits and refunds of certain taxes...

  18. 26 CFR 301.6311-2 - Payment by credit card and debit card.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Payment by credit card and debit card. 301.6311....6311-2 Payment by credit card and debit card. (a) Authority to receive—(1) Payments by credit card and debit card. Internal revenue taxes may be paid by credit card or debit card as authorized by...

  19. 26 CFR 301.6311-2 - Payment by credit card and debit card.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Payment by credit card and debit card. 301.6311....6311-2 Payment by credit card and debit card. (a) Authority to receive—(1) Payments by credit card and debit card. Internal revenue taxes may be paid by credit card or debit card as authorized by...

  20. 26 CFR 301.6311-2 - Payment by credit card and debit card.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Payment by credit card and debit card. 301.6311....6311-2 Payment by credit card and debit card. (a) Authority to receive—(1) Payments by credit card and debit card. Internal revenue taxes may be paid by credit card or debit card as authorized by...

  1. Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

    ERIC Educational Resources Information Center

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

    Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

  2. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Seizure of Property for... tax law against the tax imposed by such law for a taxpayer's tax liability to another State or a... entitlement to such a credit to complete a form to be submitted with his return of the qualified tax...

  3. 26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for individuals under age 65 who have public retirement system income. 1.37-3 Section 1.37-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-3 Credit for individuals under age 65 who have public retirement system...

  4. 26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for individuals under age 65 who have public retirement system income. 1.37-3 Section 1.37-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-3 Credit for individuals under age 65 who have public retirement system...

  5. 26 CFR 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... agencies' correction of administrative errors and omissions. 1.42-13 Section 1.42-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-13... document(s) that the correction is being made under § 1.42-13 of the Income Tax Regulations....

  6. 26 CFR 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... agencies' correction of administrative errors and omissions. 1.42-13 Section 1.42-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-13... document(s) that the correction is being made under § 1.42-13 of the Income Tax Regulations....

  7. 26 CFR 1.42-13 - Rules necessary and appropriate; housing credit agencies' correction of administrative errors and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... agencies' correction of administrative errors and omissions. 1.42-13 Section 1.42-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-13... document(s) that the correction is being made under § 1.42-13 of the Income Tax Regulations....

  8. 18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credits for the tax accruals must be made to account 236, Taxes accrued (§ 367.2360), and as the exact... accounts, so that these accounts include the actual taxes payable by the service company. (b) The accruals... Extraordinary Items so that, as nearly as practicable, each tax will be included in the appropriate...

  9. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 390.471 Section 390.471 Banks and Banking FEDERAL...-enhancing interest-only strips, and deferred tax assets. (a) Scope. This section prescribes the maximum... credit card relationships and servicing assets), credit-enhancing interest-only strips, and deferred...

  10. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 390.471 Section 390.471 Banks and Banking FEDERAL...-enhancing interest-only strips, and deferred tax assets. (a) Scope. This section prescribes the maximum... credit card relationships and servicing assets), credit-enhancing interest-only strips, and deferred...

  11. 12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 390.471 Section 390.471 Banks and Banking FEDERAL...-enhancing interest-only strips, and deferred tax assets. (a) Scope. This section prescribes the maximum... credit card relationships and servicing assets), credit-enhancing interest-only strips, and deferred...

  12. 26 CFR 54.9801-4 - Rules relating to creditable coverage.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Rules relating to creditable coverage. 54.9801-4 Section 54.9801-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.9801-4 Rules relating to creditable coverage. (a) General rules—(1)...

  13. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund....

  14. 26 CFR 1.860-4 - Claim for credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If the...

  15. 26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and excess credits. 1.383-1 Section 1.383-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.383-1 Special limitations on certain capital losses and excess credits. (a) Outline of topics. In order...

  16. 26 CFR 1.383-1 - Special limitations on certain capital losses and excess credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and excess credits. 1.383-1 Section 1.383-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.383-1 Special limitations on certain capital losses and excess credits. (a) Outline of topics. In order...

  17. Clinton tax increases may have silver linings

    SciTech Connect

    Plishner, E.S.

    1993-03-10

    Although President Clinton's tax proposals have not yet been enacted, Wall Street analysts are beginning to estimate the potential for earnings effects on chemical companies. Merrill Lynch (New York) analysts have concluded that, among the major companies, only Nova Corp. (Calgary, AB) is likely to benefit, primarily because the proposed energy tax favors natural gas over oil or coal. The proposed tax plan could also improve prospects for several specialty companies: Airgas, Betz, Nalco, and Sigma-Aldrich. Looking at all of the proposals - higher corporate rates, energy taxes, and investment and other deferred tax credits - chemical analysts John Roberts and Glenn Mierendorf see Hercules, Olin, and Rohm and Haas affected the most negatively. Roberts and Mierendorf also note that the tax proposals' general effect on the US economy could overwhelm the effects on individual companies, which will be relatively modest as a percent of cash flow.

  18. The Revenue Act of 1978: tax reform legislation continues.

    PubMed

    Komensky, A M

    1979-04-01

    The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation. PMID:285131

  19. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 167.12 Section 167.12 Banks and Banking COMPTROLLER... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that Federal savings associations may include in...

  20. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that savings associations may include in calculating...

  1. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 167.12 Section 167.12 Banks and Banking COMPTROLLER... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that Federal savings associations may include in...

  2. 12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 167.12 Section 167.12 Banks and Banking COMPTROLLER... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that Federal savings associations may include in...

  3. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that savings associations may include in calculating...

  4. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that savings associations may include in calculating...

  5. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...-enhancing interest-only strips, and deferred tax assets. 567.12 Section 567.12 Banks and Banking OFFICE OF... relationships and servicing assets), credit-enhancing interest-only strips, and deferred tax assets. (a) Scope... interest-only strips, and deferred tax assets that savings associations may include in calculating...

  6. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... otherwise allowable with respect to the income tax, only if the nonresident alien individual timely files or... deductions and credits otherwise allowable with respect to the income tax, the nonresident alien individual.... income tax return— (i) Whether the individual voluntarily identifies himself or herself to the...

  7. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... otherwise allowable with respect to the income tax, only if the nonresident alien individual timely files or... deductions and credits otherwise allowable with respect to the income tax, the nonresident alien individual.... income tax return— (i) Whether the individual voluntarily identifies himself or herself to the...

  8. 26 CFR 1.905-2 - Conditions of allowance of credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... may disallow the claim of the taxpayer to the benefits of the foreign tax credit. (b) Secondary... amount of tax withheld at the source, the District Director, may, in his discretion, accept secondary..., accept secondary evidence of such withholding and of the amount of the tax so withheld, having due...

  9. 26 CFR 1.905-2 - Conditions of allowance of credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... may disallow the claim of the taxpayer to the benefits of the foreign tax credit. (b) Secondary... amount of tax withheld at the source, the District Director, may, in his discretion, accept secondary..., accept secondary evidence of such withholding and of the amount of the tax so withheld, having due...

  10. 26 CFR 1.905-2 - Conditions of allowance of credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... may disallow the claim of the taxpayer to the benefits of the foreign tax credit. (b) Secondary... amount of tax withheld at the source, the District Director, may, in his discretion, accept secondary..., accept secondary evidence of such withholding and of the amount of the tax so withheld, having due...

  11. 26 CFR 1.905-2 - Conditions of allowance of credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... may disallow the claim of the taxpayer to the benefits of the foreign tax credit. (b) Secondary... amount of tax withheld at the source, the District Director, may, in his discretion, accept secondary..., accept secondary evidence of such withholding and of the amount of the tax so withheld, having due...

  12. Help Workers Boost Their Paychecks! The Earned Income Credit 2000 Outreach Kit.

    ERIC Educational Resources Information Center

    Center on Budget and Policy Priorities, Washington, DC.

    This packet, which was developed as part of the Earned Income Credit Campaign 2000, contains an information booklet, a guide to outreach strategies, and accompanying materials to raise low-income workers' awareness of the Earned Income Credit (EIC) and other tax credits available to low-income taxpayers. The following are among the topics…

  13. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  14. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  15. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  16. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  17. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every...

  18. 26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...)), including any underpayment of estimated qualified State individual income taxes which are treated pursuant... 30, 1968, the tax surcharge imposed by section 51), including any qualified State individual income... more qualified State individual incomes taxes, the sum of the credits allowed against such...

  19. 26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...)), including any underpayment of estimated qualified State individual income taxes which are treated pursuant... 30, 1968, the tax surcharge imposed by section 51), including any qualified State individual income... more qualified State individual incomes taxes, the sum of the credits allowed against such...

  20. 26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...)), including any underpayment of estimated qualified State individual income taxes which are treated pursuant... 30, 1968, the tax surcharge imposed by section 51), including any qualified State individual income... more qualified State individual incomes taxes, the sum of the credits allowed against such...

  1. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  2. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  3. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

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

    ERIC Educational Resources Information Center

    Kissam, Ed; Dorsey, Holda

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

  5. 47 CFR 32.4080 - Other taxes-accrued.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Other taxes-accrued. 32.4080 Section 32.4080... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4080 Other taxes—accrued. (a) This account shall be credited or charged and Account 7240, Operating Other Taxes, or...

  6. 17 CFR 256.410 - Provision for deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Provision for deferred income... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.410 Provision for deferred income taxes. This account shall be debited and Accumulated Deferred Income Taxes shall be credited with...

  7. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  8. 12 CFR Appendix to Part 745 - Examples of Insurance Coverage Afforded Accounts in Credit Unions Insured by the National Credit...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SHARE... examples interpret the rules for insurance of accounts contained in 12 CFR part 745 and focus on those... the Federal Estate Tax Regulations (26 CFR 20.2031-10). If any trust estates in such an account...

  9. 12 CFR Appendix to Part 745 - Examples of Insurance Coverage Afforded Accounts in Credit Unions Insured by the National Credit...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SHARE... examples interpret the rules for insurance of accounts contained in 12 CFR part 745 and focus on those... the Federal Estate Tax Regulations (26 CFR 20.2031-10). If any trust estates in such an account...

  10. 12 CFR Appendix to Part 745 - Examples of Insurance Coverage Afforded Accounts in Credit Unions Insured by the National Credit...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS SHARE... examples interpret the rules for insurance of accounts contained in 12 CFR part 745 and focus on those... the Federal Estate Tax Regulations (26 CFR 20.2031-10). If any trust estates in such an account...

  11. 26 CFR 48.6427-1 - Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6427-1 Credit or payments to purchaser of special fuels resold...

  12. 26 CFR 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.962-1 Limitation of tax for individuals on amounts included in gross income under... gross income under section 951(a) and to have the benefit of a credit for certain foreign taxes...

  13. 26 CFR 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.962-1 Limitation of tax for individuals on amounts included in gross income under... gross income under section 951(a) and to have the benefit of a credit for certain foreign taxes...

  14. 26 CFR 1.962-1 - Limitation of tax for individuals on amounts included in gross income under section 951(a).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.962-1 Limitation of tax for individuals on amounts included in gross income under... gross income under section 951(a) and to have the benefit of a credit for certain foreign taxes...

  15. 26 CFR 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. 1.46-7 Section 1.46-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property §...

  16. 26 CFR 7.48-1 - Election to have investment credit for movie and television films determined in accordance with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Election to have investment credit for movie and television films determined in accordance with previous litigation. 7.48-1 Section 7.48-1 Internal Revenue... TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.48-1 Election to have investment credit for...

  17. 26 CFR 7.48-1 - Election to have investment credit for movie and television films determined in accordance with...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Election to have investment credit for movie and television films determined in accordance with previous litigation. 7.48-1 Section 7.48-1 Internal Revenue... TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.48-1 Election to have investment credit for...

  18. Analysis of Tax Breaks for Training: "A Wolf in Sheep's Clothing?" HRD & ALL Research Series. Paper 90-06.

    ERIC Educational Resources Information Center

    Geroy, Gary D.; Carroll, Jan B.

    This paper identifies federal social policy concerning tax credits as it applies to work force training--its history, participants, implications, and impact. The paper outlines five programs--the Targeted Jobs Tax Credit (TJTC) program of 1978, the National Individual Training Account Act of 1984, the Job Training Partnership Act (JTPA) of 1983,…

  19. P.L. 95-618, "Energy Tax Act" (1978)

    SciTech Connect

    2011-12-13

    Amends the Internal Revenue Code to allow an income tax credit to an individual for an amount equal to the sum of: (1) 15 percent of the energy conservation expenditures up to a maximum of $2,000; and (2) 30 percent of qualified renewable energy source expenditures for solar, wind, and geothermal energy equipment as does not exceed $2,000 plus 20 percent of such expenditures as exceeds $2,000 but does not exceed $10,000. Provides for a credit carryover to the extent that such credit exceeds the taxpayer's tax liability.

  20. 13 CFR 119.10 - Will SBA give preferential consideration to other SBA program participants?

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Will SBA give preferential consideration to other SBA program participants? 119.10 Section 119.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FOR INVESTMENT IN MICROENTREPRENEURS (âPRIMEâ OR âTHE ACTâ) § 119.10 Will SBA give preferential consideration...

  1. 13 CFR 119.10 - Will SBA give preferential consideration to other SBA program participants?

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 13 Business Credit and Assistance 1 2011-01-01 2011-01-01 false Will SBA give preferential consideration to other SBA program participants? 119.10 Section 119.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FOR INVESTMENT IN MICROENTREPRENEURS (âPRIMEâ OR âTHE ACTâ) § 119.10 Will SBA give preferential consideration...

  2. 13 CFR 119.10 - Will SBA give preferential consideration to other SBA program participants?

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 13 Business Credit and Assistance 1 2012-01-01 2012-01-01 false Will SBA give preferential consideration to other SBA program participants? 119.10 Section 119.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FOR INVESTMENT IN MICROENTREPRENEURS (âPRIMEâ OR âTHE ACTâ) § 119.10 Will SBA give preferential consideration...

  3. 13 CFR 119.10 - Will SBA give preferential consideration to other SBA program participants?

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 13 Business Credit and Assistance 1 2014-01-01 2014-01-01 false Will SBA give preferential consideration to other SBA program participants? 119.10 Section 119.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FOR INVESTMENT IN MICROENTREPRENEURS (âPRIMEâ OR âTHE ACTâ) § 119.10 Will SBA give preferential consideration...

  4. 13 CFR 119.10 - Will SBA give preferential consideration to other SBA program participants?

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 13 Business Credit and Assistance 1 2013-01-01 2013-01-01 false Will SBA give preferential consideration to other SBA program participants? 119.10 Section 119.10 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION PROGRAM FOR INVESTMENT IN MICROENTREPRENEURS (âPRIMEâ OR âTHE ACTâ) § 119.10 Will SBA give preferential consideration...

  5. Economic Recovery Act of 1981 and tax policies for commercial solar-energy applications

    SciTech Connect

    Ball, D. E.

    1981-12-01

    Key tax policies relevant to commercial solar energy applications are outlined. Included are certain changes in depreciation rules and small business federal income tax percentages that were part of the recently enacted Economic Recovery Tax Act of 1981. Also, the regulations for business investment and energy tax credits are explained. An example of the effects of the new depreciation schedule on a solar industrial process heat system is given.

  6. Giving behavior of millionaires

    PubMed Central

    Smeets, Paul; Bauer, Rob; Gneezy, Uri

    2015-01-01

    This paper studies conditions influencing the generosity of wealthy people. We conduct incentivized experiments with individuals who have at least €1 million in their bank account. The results show that millionaires are more generous toward low-income individuals in a giving situation when the other participant has no power, than in a strategic setting, where the other participant can punish unfair behavior. Moreover, the level of giving by millionaires is higher than in any other previous study. Our findings have important implications for charities and financial institutions that deal with wealthy individuals. PMID:26261327

  7. Giving behavior of millionaires.

    PubMed

    Smeets, Paul; Bauer, Rob; Gneezy, Uri

    2015-08-25

    This paper studies conditions influencing the generosity of wealthy people. We conduct incentivized experiments with individuals who have at least €1 million in their bank account. The results show that millionaires are more generous toward low-income individuals in a giving situation when the other participant has no power, than in a strategic setting, where the other participant can punish unfair behavior. Moreover, the level of giving by millionaires is higher than in any other previous study. Our findings have important implications for charities and financial institutions that deal with wealthy individuals. PMID:26261327

  8. Giving Students Feedback.

    ERIC Educational Resources Information Center

    Lowman, Joseph

    1987-01-01

    Some of the special challenges associated with evaluation and grading in the large class are discussed. Suggestions for evaluation methods include seeking clarity, reducing the stress of test administration, giving feedback, guarding against errors in record keeping, and returning exams efficiently and with respect. (MLW)

  9. 26 CFR 31.3302(d)-1 - Definitions and special rules relating to limit on total credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(d)-1 Definitions and special rules relating to limit on total credits. (a) Rate... 3301 shall be computed at the rate of 3 percent in lieu of any other rate prescribed in section...

  10. Hybrid Taxis Give Fuel Economy a Lift -Clean Cities Fleet Experiences -

    SciTech Connect

    2009-04-01

    The hybrid taxis are able to achieve about twice the gas mileage of a conventional taxi while helping cut gasoline use and fuel costs. Tax credits and other incentives are helping both company owners and drivers make the switch to hybrids.

  11. Give/Take

    Energy Science and Technology Software Center (ESTSC)

    2007-09-12

    Give and Take are set of companion utilities that allow a secure transfer of files from one user to another without exposing the files to third parties. The named files are copied to a spool area. The reciever can retrieve the files by running the "take" program. Ownership of the files remains with the giver until they are taken. Certain users may be limited to take files only from specific givers. For these users, filesmore » may only be taken from givers who are members of the gt-uid-group where uid is the UNIX id of the limited user.« less

  12. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 5 2012-10-01 2012-10-01 false Element credit. 97.505 Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  13. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 5 2010-10-01 2010-10-01 false Element credit. 97.505 Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  14. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 5 2011-10-01 2011-10-01 false Element credit. 97.505 Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  15. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 5 2013-10-01 2013-10-01 false Element credit. 97.505 Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  16. Fearing to give life.

    PubMed

    Wallace, B

    1992-01-01

    Fear of HIV infection and AIDS has contributed to the development of a global shortage, especially in Africa, of available blood for transfusions. Potential donors may be suspicious of the blood-giving process, that volunteer blood is sold, that those in need do not benefit, and of whether confidentiality will be maintained over their HIV status. Uncourteous and disaffected clinic workers have also contributed to donor erosion. Blood supplies must, however, be maintained in quantities adequate to meet patient needs around the world. With an over 90% probability of contracting HIV from 1 transfusion of infected blood, the importance of screening out potentially unsafe donors, recruiting from low risk populations, and discouraging high risk persons from donating should not be underestimated. To increase the available pool of willing and safe donors, sensitive and creative recruitment campaigns are suggested. Incentives which acknowledge donors' public spirit of giving, encouraging blood donations from prominent officials, and fostering regular education sessions from frequent donors are examples of potential strategies. Further, alternatives to transfusions should be encouraged where appropriate. Recruiters now target school-age youths in Zimbabwe and rural villagers in Rwanda as highly probably safe sources of blood. PMID:12284778

  17. States' Budgets Reflect Rising Tax Collections

    ERIC Educational Resources Information Center

    Hoff, David J.

    2005-01-01

    Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

  18. Death: 'nothing' gives insight.

    PubMed

    Ettema, Eric J

    2013-08-01

    According to a widely accepted belief, we cannot know our own death--death means 'nothing' to us. At first sight, the meaning of 'nothing' just implies the negation or absence of 'something'. Death then simply refers to the negation or absence of life. As a consequence, however, death has no meaning of itself. This leads to an ontological paradox in which death is both acknowledged and denied: death is … nothing. In this article, I investigate whether insight into the ontological paradox of the nothingness of death can contribute to a good end-of-life. By analysing Aquinas', Heidegger's and Derrida's understanding of death as nothingness, I explore how giving meaning to death on different ontological levels connects to, and at the same time provides resistance against, the harsh reality of death. By doing so, I intend to demonstrate that insight into the nothingness of death can count as a framework for a meaningful dealing with death. PMID:23054426

  19. Planned Giving Administration: The Business Officer's Guide [with DVD

    ERIC Educational Resources Information Center

    Brostrom, Forrest C.

    2005-01-01

    Some people associate planned giving with fancy trusts and exotic tax plans. The truth is far simpler and more profound. This book provides a comprehensive review of the subject, from the relative simplicity of outright gifts and bequests to the more complex workings of pooled income funds and retained life estates. The author lends a common sense

  20. Planned Giving Administration: The Business Officer's Guide [with DVD

    ERIC Educational Resources Information Center

    Brostrom, Forrest C.

    2005-01-01

    Some people associate planned giving with fancy trusts and exotic tax plans. The truth is far simpler and more profound. This book provides a comprehensive review of the subject, from the relative simplicity of outright gifts and bequests to the more complex workings of pooled income funds and retained life estates. The author lends a common sense…