Science.gov

Sample records for give tax credits

  1. Tuition Tax Credit Issue

    ERIC Educational Resources Information Center

    Carter, Jimmy; Moynihan, Daniel Patrick

    1978-01-01

    President Carter states his commitment to religious education, Senator Moynihan comments on the Administration's position on the tax credit issue, and the Washington Star prints opinions for grants and for tax credits. A description of what the Packwood-Moynihan Tuition Tax Credit Act of 1977 would do for citizens and education is included. (RK)

  2. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Hilley, John

    To determine whether the proposed federal legislation allowing tax credits for private schooling would move closer to achieving the goal of fiscal capacity neutrality, the author reviews the legislation, discusses its effects on students and taxpayers, and proposes a tax credit system that achieves equity for students in both public and private…

  3. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

    Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

  4. 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.…

  5. 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

  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. 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... requests should be received by the Commission by 5:30 p.m. on April 26, 2010, and should be accompanied...

  8. Two Views on Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Glazer, Nathan; Breneman, David

    1982-01-01

    Designed for those interested in the possible effects of the tuition tax credit plan espoused by the Reagan administration, the document presents two polar views on the subject. Glazer's article, "The Future under Tuition Tax Credits: The Case for Homogeneity in Schools," is presented from the perspective of one who favors such tax credits. A…

  9. 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....

  10. 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...

  11. 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....

  12. 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...

  13. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed...

  14. 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)

  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. 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…

  17. 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)...

  18. 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... Tax Credit Reduction § 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g)...

  19. 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)...

  20. 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)...

  1. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 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)...

  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... Tax Credit Reduction § 606.23 Avoidance of tax credit reduction. (a) Applicability. Subsection (g)...

  3. 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)...

  4. 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)...

  5. 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)...

  6. 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...

  7. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With respect to gifts made before 1977, a credit is allowed under...

  8. 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

  9. 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...

  10. 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...

  11. 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…

  12. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Claims for credit of tax. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination...

  13. 27 CFR 19.266 - Claims for credit of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Claims for credit of tax. 19.266 Section 19.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., Remission, Or Refund § 19.266 Claims for credit of tax. A proprietor may file a claim for credit of tax,...

  14. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Claims for credit of tax. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination...

  15. 27 CFR 19.266 - Claims for credit of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Claims for credit of tax. 19.266 Section 19.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., Remission, Or Refund § 19.266 Claims for credit of tax. A proprietor may file a claim for credit of tax,...

  16. 27 CFR 19.266 - Claims for credit of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Claims for credit of tax. 19.266 Section 19.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., Remission, Or Refund § 19.266 Claims for credit of tax. A proprietor may file a claim for credit of tax,...

  17. 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. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination...

  18. 27 CFR 19.266 - Claims for credit of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Claims for credit of tax. 19.266 Section 19.266 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., Remission, Or Refund § 19.266 Claims for credit of tax. A proprietor may file a claim for credit of tax,...

  19. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Claims for credit of tax. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination...

  20. 27 CFR 24.70 - Claims for credit of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Claims for credit of tax. 24.70 Section 24.70 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU... credit of tax. Claims for credit of tax, as provided in this part, may be filed after determination...

  1. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-3 Consolidated tax credits....

  2. 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

    ...This document contains final and temporary regulations providing guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that claim direct and indirect foreign tax credits.......

  3. 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...

  4. 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...

  5. 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...

  6. 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... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  7. 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... and Additional Tax Credit and Grant Purposes § 601.4 Certification for tax credit. (a) Within 30...

  8. 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... claiming foreign tax credits. Special Analyses It has been determined that this notice of proposed... elsewhere in this issue of the Federal Register.] Sec. 1.909-6 Pre-2011 foreign tax credit splitting...

  9. 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,...

  10. 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...

  11. 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...

  12. Limited take-up of health coverage tax credits: a challenge to future tax credit design.

    PubMed

    Dorn, Stan; Varon, Janet; Pervez, Fouad

    2005-10-01

    The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency. PMID:16261706

  13. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.283 Credit or refund of tax. The taxes...

  14. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.283 Credit or refund of tax. The taxes...

  15. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.283 Credit or refund of tax. The taxes...

  16. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.283 Credit or refund of tax. The taxes...

  17. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Credit or refund of tax. 40.283 Section 40.283 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Claims by Manufacturers General § 40.283 Credit or refund of tax. The taxes...

  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... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK50 Foreign Tax Credit Splitting Events AGENCY: Internal... Assistance Act (EJMAA) on August 10, 2010. These regulations affect taxpayers claiming foreign tax...

  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. 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.

  1. 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…

  2. Tuition Tax Credits: The President's Proposal.

    ERIC Educational Resources Information Center

    Reagan, Ronald

    1982-01-01

    The President speaks of the principles which guide the Reagan Administration's education policies, and specifically discusses the proposed tuition tax credits for parents who send their children to private schools. The President also discusses proposed aid to human services programs which help the elderly and the poor. (CT)

  3. 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....

  4. 27 CFR 19.45 - 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. 19.45 Section 19.45 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Claims § 19.45 Claims for credit of...

  5. 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…

  6. 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 credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  7. 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 credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  8. 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 credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  9. 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 credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  10. 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 credits—net. (a) This account shall be charged and Account 4320, Unamortized Operating Investment Tax Credits—Net, shall be credited with investment tax credits generated...

  11. 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…

  12. 77 FR 30377 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ..., a notice of proposed rulemaking (REG-131491-10) was published in the Federal Register (76 FR 50931... Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY... regulations relating to the health insurance premium tax credit enacted by the Patient Protection...

  13. 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...

  14. 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…

  15. 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

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit. These... Internal Revenue Code (Code) relating to the determination of the amount of taxes paid for purposes of...

  16. 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

  17. 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…

  18. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Calculation of education tax credit and general... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and general eligibility requirements. (a) Amount of education tax credit. An...

  19. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Calculation of education tax credit and general... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and general eligibility requirements. (a) Amount of education tax credit. An...

  20. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Calculation of education tax credit and general... TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and general eligibility requirements. (a) Amount of education tax credit. An...

  1. 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…

  2. 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

  3. 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

    ... special fuels and manufacturers taxes. Any claims for credit or refund of an overpayment of a tax imposed... credit shall be claimed by entering that amount as a credit on a return of tax under this subpart...

  4. 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, 2011 CFR

    2011-04-01

    ... special fuels and manufacturers taxes. Any claims for credit or refund of an overpayment of a tax imposed... credit shall be claimed by entering that amount as a credit on a return of tax under this subpart...

  5. 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…

  6. 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...

  7. 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...

  8. 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...

  9. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., see 26 CFR (1939) 408.802 (regulations 128). (3) The amount of the special refund allowed as a credit... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee...

  12. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118 Credit against United... royalty derived from sources within the United States by a resident of Switzerland, such royalty shall be included in gross income and is subject to United States tax when so derived by a resident of...

  13. An Analysis of the Use of Education Tax Credits at Four Public Community Colleges

    ERIC Educational Resources Information Center

    Silliman, Benjamin Rue

    2005-01-01

    This study examined the use of education tax credits at four community colleges using data from the Federal Quality Assurance Program in 1998, the first year of the HOPE Scholarship and Lifetime Learning Tax Credit (LLTC). Preliminary estimates indicated that the two tax credits were expected to primarily benefit middle-income tax filers with…

  14. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under the... of the overpayment attributable to the allowance of a credit against income tax referred to in... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL...

  15. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under the... of the overpayment attributable to the allowance of a credit against income tax referred to in... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL...

  16. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... trade corporation, see section 1503(b). (d) Computation of limitation on credit. For purposes of... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Consolidated foreign tax credit....

  17. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trade corporation, see section 1503(b). (d) Computation of limitation on credit. For purposes of... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit....

  18. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... trade corporation, see section 1503(b). (d) Computation of limitation on credit. For purposes of... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Consolidated foreign tax credit....

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... trade corporation, see section 1503(b). (d) Computation of limitation on credit. For purposes of... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Consolidated foreign tax credit....

  20. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... trade corporation, see section 1503(b). (d) Computation of limitation on credit. For purposes of... the 26 CFR part 1 edition revised as of April 1, 1995) such profit is deferred and none of the... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Consolidated foreign tax credit....

  1. 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... electronic submission of responses. This Notice Also Lists the Following Information Title Of Proposal:...

  2. 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

  3. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  4. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  5. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current...

  11. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false New markets tax credit. 1.45D-1 Section 1.45D-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit. The current...

  12. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL REVENUE... against income tax for foreign taxes. (a) Period in which claim may be filed. In the case of an overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under...

  13. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL REVENUE... against income tax for foreign taxes. (a) Period in which claim may be filed. In the case of an overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under...

  14. 26 CFR 301.6511(d)-3 - Special rules applicable to credit against income tax for foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax for foreign taxes. 301.6511(d)-3 Section 301.6511(d)-3 Internal Revenue INTERNAL REVENUE... against income tax for foreign taxes. (a) Period in which claim may be filed. In the case of an overpayment of income tax resulting from a credit, allowed under the provisions of section 901 or under...

  15. 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 20.2011-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-1 Credit for State death taxes. (a)...

  16. 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 20.2011-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-1 Credit for State death taxes. (a)...

  17. 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 Section 20.2014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a)...

  18. 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 Section 20.2014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a)...

  19. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  20. 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...

  1. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... 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.... (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...

  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 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ... 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. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... 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...) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

  11. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ... 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...

  12. 75 FR 4140 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... 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...

  13. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ... 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...

  14. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... 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...

  15. 76 FR 45006 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ... 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.... (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project...

  16. 75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ... 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...

  17. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ... 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...

  18. 75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ... 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...

  19. 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...

  20. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ... 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...

  1. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ... 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...

  2. 76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ... 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...

  3. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ... 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...

  4. 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...

  5. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Pre-2011 foreign tax credit splitting events... States § 1.909-6T Pre-2011 foreign tax credit splitting events (temporary). (a) Foreign tax credit splitting event—(1) In general. This section provides rules for determining whether foreign income...

  6. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Pre-2011 foreign tax credit splitting events... States § 1.909-6T Pre-2011 foreign tax credit splitting events (temporary). (a) Foreign tax credit splitting event—(1) In general. This section provides rules for determining whether foreign income...

  7. 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...

  8. 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…

  9. 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...

  10. Toward Market Education: Are Vouchers or Tax Credits the Better Path? Policy Analysis No. 392.

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    This paper compares voucher and tax credit programs on how well they manifest the necessary conditions for market education and allow all families to participate in that market. Voucher programs include targeted and universal programs. The tax credit proposal is a nonrefundable, education credit composed of: a parental choice credit for taxpayers…

  11. 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...

  12. 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....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  13. 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...

  14. 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....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  15. 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...

  16. 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....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  17. 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...

  18. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Credit or refund of... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described...

  19. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Credit or refund of... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described...

  20. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Credit or refund of... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described...

  1. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Credit or refund of... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described...

  2. 27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Credit or refund of... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS MANUFACTURERS EXCISE TAXES... Taxes § 53.172 Credit or refund of manufacturers tax under chapter 32. (a) Overpayment not described...

  3. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Application of credit in cases involving a death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax §...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., credit for State death taxes or foreign death taxes paid within the time provided in sections 2011 and... or foreign death taxes not paid within the time provided in section 2011 and 2014 is allowable only... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for death taxes on remainders....

  9. 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...

  10. 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…

  11. 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…

  12. 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…

  13. 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... $25,000, plus (b) For taxable years ending on or before March 9, 1967, 25 percent of the consolidated liability for tax in excess of $25,000, or (c) For taxable years ending after March 9, 1967, 50 percent...

  14. 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…

  15. 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…

  16. 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:...

  17. 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,...

  18. 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…

  19. 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...

  20. The Targeted Jobs Tax Credit: An Uncertain and Unfinished Experiment.

    ERIC Educational Resources Information Center

    Levitan, Sar A.; Gallo, Frank

    The Targeted Jobs Tax Credit (TJTC), which was enacted in 1978, provided an incentive to employers to hire impoverished youth and other individuals from designated groups. In line with classical economic theory, advocates of TJTC anticipated that the legislation would boost total employment by reducing the cost of employing targeted workers. The…

  1. 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...

  2. 26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1... taxable year, including such taxes as are deemed paid by it under the provisions of any income tax... paid by it pursuant to any income tax convention, as either a credit (under section 901) or as...

  3. 26 CFR 1.668(b)-1 - Credit for taxes paid by the trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Any excess over the total tax liability of the beneficiary is treated as an overpayment of tax by the...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to... year are not allowable as a refund to the trust but are allowable as a credit against the tax of...

  4. 26 CFR 1.668(b)-1 - Credit for taxes paid by the trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Any excess over the total tax liability of the beneficiary is treated as an overpayment of tax by the...) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable... are not allowable as a refund to the trust but are allowable as a credit against the tax of...

  5. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  6. 27 CFR 46.223 - Tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE 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, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes...

  8. 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…

  9. 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...

  10. 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...

  11. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  13. 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...

  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, 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...

  16. 27 CFR 19.268 - Allowance of remission, abatement, credit, or refund of tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., abatement, credit, or refund of tax. 19.268 Section 19.268 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Claims..., credit, or refund of tax. The appropriate TTB officer is authorized to allow claims for...

  17. 27 CFR 19.268 - Allowance of remission, abatement, credit, or refund of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., abatement, credit, or refund of tax. 19.268 Section 19.268 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL DISTILLED SPIRITS PLANTS Claims..., credit, or refund of tax. The appropriate TTB officer is authorized to allow claims for...

  18. 27 CFR 19.268 - Allowance of remission, abatement, credit, or refund of tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., abatement, credit, or refund of tax. 19.268 Section 19.268 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims..., credit, or refund of tax. The appropriate TTB officer is authorized to allow claims for...

  19. 27 CFR 19.76 - Allowance of remission, abatement, credit or refund of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., abatement, credit or refund of tax. 19.76 Section 19.76 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Administrative..., abatement, credit or refund of tax. The appropriate TTB officer is authorized to allow claims for...

  20. 27 CFR 19.268 - Allowance of remission, abatement, credit, or refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., abatement, credit, or refund of tax. 19.268 Section 19.268 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Claims..., credit, or refund of tax. The appropriate TTB officer is authorized to allow claims for...

  1. 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... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax...

  2. 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…

  3. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... This paragraph applies only to claims for credit or refund of an overpayment of tax imposed by section... the overpayment. (c) Nonapplication to tax on use of special fuels. This section shall not have any... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit or refund of tax on special fuels....

  4. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... refund of manufacturers tax under chapter 32. (a) Overpayment not described in section 6416(b)(3)(C) or... to claims for credit or refund of an overpayment of manufacturers tax imposed by chapter 32. It does...) Supporting statement. A claim for credit or refund of an overpayment of tax in respect of an article as...

  5. 26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... refund of manufacturers tax under chapter 32. (a) Overpayment not described in section 6416(b)(3)(C) or... to claims for credit or refund of an overpayment of manufacturers tax imposed by chapter 32. It does...) Supporting statement. A claim for credit or refund of an overpayment of tax in respect of an article as...

  6. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... This paragraph applies only to claims for credit or refund of an overpayment of tax imposed by section... the overpayment. (c) Nonapplication to tax on use of special fuels. This section shall not have any... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Credit or refund of tax on special fuels....

  7. 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…

  8. 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…

  9. 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...

  10. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false What credits must I give NARA? 1254.96 Section 1254.96 Parks, Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY AND USE USING RECORDS AND DONATED HISTORICAL MATERIALS Microfilming Archival Materials § 1254.96 What credits must I...

  11. A Hand Up: How State Earned Income Tax Credits Help Working Families Escape Poverty. 2000 Edition.

    ERIC Educational Resources Information Center

    Johnson, Nicholas

    An Earned Income Tax Credit (EITC) is a tax reduction and a wage supplement for low- and moderate-income working families. The federal government, and some states, administer an EITC through the income tax. States that enact EITCs can reduce child poverty, support welfare-to-work efforts, and cut taxes for families struggling to make ends meet.…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Calculation of education tax credit and general eligibility requirements. 1.25A-1 Section 1.25A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and...

  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. 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…

  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. Economic analysis of tax-credit incentives for business investment in energy conservation and production

    SciTech Connect

    Brown, S.P.A.; Anandalingam, G.; Bianco, W.T.

    1981-12-01

    Some provisions of the 1978 Energy Tax Act and the 1980 Windfall Profits Tax Act offer temporary tax credits to businesses making qualified investments in energy capital. These tax credits are intended to provide incentives for energy conservation, new energy source development, and the substitution of other fuels for oil and gas. Qualifying investments include: specially defined energy property (principally waste heat recovery equipment), alternative energy property, cogeneration equipment, intercity buses, small hydroelectric facilities, solar and wind energy property, ocean thermal energy conversion equipment, equipment for producing natural gas from geopressurized brine, equipment for producing shale oil, and solid waste energy recovery equipment. Efforts to analyze the consequences of the above-mentioned tax credits are reviewed. Included are summaries of the various methodologies used for analysis and details of the estimated consequences of the tax credits. For each tax credit under examination that is applied to a well-established technology, the impact of the credit on the time paths of investment and energy saved, the net economic cost of the credit, the direct revenue cost of the credit to the Federal Treasury, and the external benefits per barrel of oil (or the energy equivalent of a barrel of oil) required to offset the net economic cost of the credit are estimated. For the established technologies, it was found that the tax credits brought about increased investments and savings in energy use. However, to offset the tax-credit-induced market distortions, the external benefits required per barrel of oil, with one exception, is in excess of seven 1979 dollars. For the emerging technologies examined, it is found that the present energy investment tax credits generally do not provide sufficient incentives because the costs of these technologies are too high.

  18. 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

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... property shall be limited to the extent the at risk rules under the investment tax credit provisions...

  19. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit... section to directly reduce the rate of Federal excise tax on wine, that person must report on TTB F 5000... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Tax credit for...

  20. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit... section to directly reduce the rate of Federal excise tax on wine, that person must report on TTB F 5000... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Tax credit for...

  1. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit... section to directly reduce the rate of Federal excise tax on wine, that person must report on TTB F 5000... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax credit for...

  2. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...This document contains final regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the...

  3. 76 FR 32882 - 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-BK04 New Markets Tax Credit Non-Real Estate Investments... program to facilitate and encourage investments in non-real estate businesses in low-income communities... modifications to the new markets tax credit program to facilitate and encourage investments in non-real...

  4. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

    ... 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... Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income...

  5. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Internal Revenue Code (relating to the earned income tax credit); (2) Any payment from an employer under section 3507 of the Internal Revenue Code (relating to advance payment of the earned income tax credit... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Exclusion of certain payments related to...

  6. 20 CFR 416.1235 - Exclusion of certain payments related to tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Internal Revenue Code (relating to the earned income tax credit); (2) Any payment from an employer under section 3507 of the Internal Revenue Code (relating to advance payment of the earned income tax credit... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Exclusion of certain payments related to...

  7. 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...

  8. 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...

  9. 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)...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for...

  15. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for...

  16. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amount, or penalty with respect to such tax, may file a claim for refund of the overpayment in the manner... the employer will be allowed under this section for the amount of any overpayment of tax which the... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit or refund of income tax withheld...

  17. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... amount, or penalty with respect to such tax, may file a claim for refund of the overpayment in the manner... the employer will be allowed under this section for the amount of any overpayment of tax which the... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit or refund of income tax withheld...

  18. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 40.6696-1 Section 40.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6696-1 Claims for credit or refund by tax return preparers. (a) In general. The rules under § 1.6696-1 of this chapter will apply...

  19. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 44.6696-1 Section 44.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of Special Application to the Taxes on Wagering § 44.6696-1 Claims for credit or refund by tax return... return or claim for refund for tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1...

  20. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 40.6696-1 Section 40.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6696-1 Claims for credit or refund by tax return preparers. (a) In general. The rules under § 1.6696-1 of this chapter will apply...

  1. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 44.6696-1 Section 44.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of Special Application to the Taxes on Wagering § 44.6696-1 Claims for credit or refund by tax return... return or claim for refund for tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1...

  2. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 44.6696-1 Section 44.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of Special Application to the Taxes on Wagering § 44.6696-1 Claims for credit or refund by tax return... return or claim for refund for tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1...

  3. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 44.6696-1 Section 44.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of Special Application to the Taxes on Wagering § 44.6696-1 Claims for credit or refund by tax return... return or claim for refund for tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1...

  4. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 40.6696-1 Section 40.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6696-1 Claims for credit or refund by tax return preparers. (a) In general. The rules under § 1.6696-1 of this chapter will apply...

  5. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 40.6696-1 Section 40.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX PROCEDURAL REGULATIONS § 40.6696-1 Claims for credit or refund by tax return preparers. (a) In general. The rules under § 1.6696-1 of this chapter will apply...

  6. Giving credit where credit is due: the RN-to-BSN block transfer.

    PubMed

    Pennington, Karen; Berg, Barbara; Jarrett, Sara

    2013-01-01

    The Future of Nursing: Leading Change, Advancing Health report recommended that 80% of the workforce hold a BSN or higher degree by the year 2020. This raises issue for the nursing education system as to how best to provide seamless academic progression for students. The authors discuss how faculty at 1 school of nursing worked with a multidisciplinary team to devise educationally sound policies that gave credit for coursework completed at associate degree nursing programs toward a BSN degree more quickly. PMID:23608908

  7. 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...

  8. The Arizona Education Tax Credit and Hidden Considerations of Justice: Why We Ought To Fight Poverty, Not Taxes.

    ERIC Educational Resources Information Center

    Moses, Michele S.

    2000-01-01

    Describes the Arizona education tax credit law as a voucher plan in disguise, and argues that the concept of justice underlying the law is an element largely missing from the school choice debate. Calls on educators and policymakers to concentrate on efforts to help needy students rather than to channel tax dollars toward self-interested ends.…

  9. Administrative costs for advance payment of health coverage tax credits: an initial analysis.

    PubMed

    Dorn, Stan

    2007-03-01

    Health Coverage Tax Credits (HCTCs), created under the Trade Act of 2002, pay 65 percent of health insurance premiums for certain workers displaced by international trade and early retirees. These credits can be paid directly to insurers when monthly premiums are due, in advance of annual tax return filing. While HCTC administrative costs have fallen significantly since program start-ups, they still comprise approximately 34 percent of total spending. Changes to the HCTC program could lower administrative costs, but the size of the resulting savings is unknown. These findings have important implications for any future tax credit plan intended to cover the uninsured. PMID:17419151

  10. Analysis of the california solar tax credit: 1978 returns. Final report

    SciTech Connect

    Rains, D.W.

    1980-08-01

    Realizing the potential of solar energy use for reducing nonrenewable energy resources demand, the California Legislature enacted legislation in 1977 to encourage the accelerated use of solar energy. This report summarizes the results of the second year of California's 55 percent Solar Energy Income Tax Credit. The 1978 tabulations presented actually represent the first full year of data available from the credit. In addition, this analysis also reflects the first year of interaction between the California Solar Energy Tax Credit and the federal Energy Tax Act of 1978.

  11. Joint custody: bipartisan interest expands scope of tax-credit proposals.

    PubMed

    Cunningham, Robert

    2002-01-01

    The Bush administration's proposal to use tax credits to cover the uninsured has not attracted enough bipartisan support to make headway in a divided Congress. Democratic objections have centered on the administration's insistence that the credits be used primarily in the individual market. But bipartisan exploration of alternative credit designs has continued on Capitol Hill. Democratic proposals to include health coverage for laid-off workers in debate over the post-September 11 economic stimulus package and more recently in the Trade Adjustment Assistance Act have resulted in increased awareness that tax credits might be used for employer groups as well as in the nongroup market. PMID:12703585

  12. Residential energy-tax-credit eligibility: a case study for the heat-pump water heater

    SciTech Connect

    Cohn, S M; Cardell, N S

    1982-09-01

    Described are the methodology and results of an analysis to determine the eligibility of an energy-efficient item for the residential energy-tax credit. Although energy credits are granted only on a national basis, an attempt to determine the tax-credit eligibility for an item such as the heat-pump water heater (HPWH) analyzing national data is inappropriate. The tax-credit eligibility of the HPWH is evaluated for the ten federal regions to take into consideration the regional differences of: (1) HPWH annual efficiency, (2) existing water heater stocks by fuel type, (3) electricity, fuel oil, and natural-gas price variations, and (4) electric-utility oil and gas use for electricity generation. A computer model of consumer choice of HPWH selection as well as a computer code evaluating the economics of tax-credit eligibility on a regional basis were developed as analytical tools for this study. The analysis in this report demonstrates that the HPWH meets an important criteria for eligibility by the Treasury Department for an energy tax credit (nationally, the estimated dollar value of savings of oil and gas over the lifetime of those HPWH's sold during 1981 to 1985 due to the tax credit exceeds the revenue loss to the treasury). A natural-gas price-deregulation scenario is one of two fuel scenarios that are evaluated using the equipment choice and tax-credit models. These two cases show the amounts of oil and gas saved by additional HPWH units sold (due to the tax credit during 1981 to 1985 (range from 13.9 to 23.1 million barrels of oil equivalent over the lifetime of the equipment.

  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

    ... URBAN DEVELOPMENT Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax... state agency administering tax credits under section 42 of the Internal Revenue Code of 1986 (low-income... also lists the following information: Title of Proposed: Low Income Housing Tax Credit Database....

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31.6402(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX...

  20. 26 CFR 31.6402(a)-2 - Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31.6402(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX...

  1. 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...

  2. 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...

  3. Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

    PubMed

    Adler, Jonathan H; Cannon, Michael F

    2013-01-01

    The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insurance in federal exchanges created in states without exchanges of their own. This rule lacks statutory authority. The text, structure, and history of the Act show that tax credits and subsidies are not available in federally run exchanges. The IRS rule is contrary to congressional intent and cannot be justified on other legal grounds. Because tax credit eligibility can trigger penalties on employers and individuals, affected parties are likely to have standing to challenge the IRS rule in court. PMID:23808100

  4. 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.

  5. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reduced to 75 percent for the seventh year of the 7-year credit period (as defined in paragraph (c)(5)(i... received a new markets tax credit allocation from the Secretary. Y, a corporation, made a $500,000 loan to... taxpayer that are used in such a trade or business, exceeds $500,000. For purposes of this paragraph...

  6. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... âarrangingâ 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...

  7. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of Wine... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit... section to directly reduce the rate of Federal excise tax on wine, that person must report on TTB F...

  8. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt of Wine... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit... section to directly reduce the rate of Federal excise tax on wine, that person must report on TTB F...

  9. 27 CFR 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... Any claims for credit or refund of an overpayment of a tax imposed by chapter 32 of the Code shall be... CFR 70.123 (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the... Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)...

  10. 27 CFR 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... Any claims for credit or refund of an overpayment of a tax imposed by chapter 32 of the Code shall be... CFR 70.123 (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the... Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)...

  11. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a... or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under §...

  12. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a... or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under §...

  13. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for credit... subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  14. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a... or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under §...

  15. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for credit... subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  16. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 54.6696-1 Section 54.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.6696-1 Claims for credit or... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  17. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 54.6696-1 Section 54.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.6696-1 Claims for credit or... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  18. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a... or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under §...

  19. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 56.6696-1 Section 56.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for credit... subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  20. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... TRANSACTIONS Procedure and Administration § 157.6696-1 Claims for credit or refund by tax return preparers. (a... or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under §...

  1. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 54.6696-1 Section 54.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.6696-1 Claims for credit or... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  2. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 54.6696-1 Section 54.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.6696-1 Claims for credit or... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  3. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 54.6696-1 Section 54.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PENSION EXCISE TAXES § 54.6696-1 Claims for credit or... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  4. 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...

  5. 26 CFR 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign tax credit limitations. 1.904(i)-1 Section 1.904(i)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.904(i)-1 Limitation on use of deconsolidation to avoid foreign tax...

  6. 26 CFR 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. 1.42A-1 Section 1.42A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42A-1 General tax credit for taxable years ending...

  7. 26 CFR 1.42A-1 - General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false General tax credit for taxable years ending after December 31, 1975, and before January 1, 1979. 1.42A-1 Section 1.42A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42A-1 General tax credit for taxable years ending...

  8. 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 §...

  9. 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 §...

  10. 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 §...

  11. 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 §...

  12. 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…

  13. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 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…

  15. 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

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1 Section 1.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., and Assessable Penalties § 1.6696-1 Claims for credit or refund by tax return preparers or...

  16. 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

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1 Section 1.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., Additional Amounts, and Assessable Penalties § 1.6696-1 Claims for credit or refund by tax return...

  17. 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

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1 Section 1.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., Additional Amounts, and Assessable Penalties § 1.6696-1 Claims for credit or refund by tax return...

  18. 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

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1 Section 1.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., Additional Amounts, and Assessable Penalties § 1.6696-1 Claims for credit or refund by tax return...

  19. 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

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1 Section 1.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF..., Additional Amounts, and Assessable Penalties § 1.6696-1 Claims for credit or refund by tax return...

  20. 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…

  1. 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

  2. 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

    ... 12 Banks and Banking 7 2014-01-01 2014-01-01 false Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans. 724.1 Section 724.1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  3. 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

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans. 724.1 Section 724.1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  4. 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

    ... 12 Banks and Banking 7 2013-01-01 2013-01-01 false Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans. 724.1 Section 724.1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  5. 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

    ... 12 Banks and Banking 6 2011-01-01 2011-01-01 false Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans. 724.1 Section 724.1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  6. 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

    ... 12 Banks and Banking 7 2012-01-01 2012-01-01 false Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans. 724.1 Section 724.1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  7. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  8. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  9. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  10. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  11. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... overpayment of income tax attributable to an investment credit carryback, provided in section 46(b), then...

  12. 26 CFR 1.904(i)-1 - Limitation on use of deconsolidation to avoid foreign tax credit limitations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Limitation on use of deconsolidation to avoid foreign tax credit limitations. 1.904(i)-1 Section 1.904(i)-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(i)-1 Limitation...

  13. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  14. 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

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.901-3 Reduction...

  15. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(b); (3) The State unemployment tax rate (as defined in § 606.3(j)) for the taxable year equals or... UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From...'s unemployment tax effort, as defined in § 606.21(a); (2) No action was taken by the State...

  16. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... carryback to 1966 (since P and S were not in existence in 1964 and 1965) and a consolidated investment... section 383, as amended by the Tax Reform Act of 1986 (100 Stat. 2085), applies and which results in a... 541 (relating to personal holding company tax), and any additional tax imposed by section...

  17. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service...

  19. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service...

  20. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 45 CFR 155.302(b)) the individual to be not eligible for Medicaid or CHIP. (vi) Examples. The... of the redetermination process described in 45 CFR 155.335 unless the individual receiving an... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Eligibility for premium tax credit....

  3. 26 CFR 1.36B-2 - Eligibility for premium tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 45 CFR 155.302(b)) the individual to be not eligible for Medicaid or CHIP. (vi) Examples. The... of the redetermination process described in 45 CFR 155.335 unless the individual receiving an... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Eligibility for premium tax credit....

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 27 CFR 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... CFR 70.123 (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the... 27 Alcohol, Tobacco Products and Firearms 2 2013-04-01 2013-04-01 false Claims for credit or... Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)...

  10. 27 CFR 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... CFR 70.123 (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Claims for credit or refund... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...

  11. 27 CFR 53.171 - Claims for credit or refund of overpayments of manufacturers taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... CFR 70.123 (Procedure and Administration). A claim on TTB Form 2635 (5620.8) is not required in the... 27 Alcohol, Tobacco Products and Firearms 2 2014-04-01 2014-04-01 false Claims for credit or... Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)...

  12. 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…

  13. 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.

  14. The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads

    ERIC Educational Resources Information Center

    Lim, Younghee

    2008-01-01

    Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

  15. 26 CFR 31.3302(b)-1 - Additional credit against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3302(b)-1 Additional... actually paid to State unemployment funds (see § 31.3302(a)-1), the taxpayer may be entitled to a credit... contributions which he is relieved from paying to an unemployment fund under the provisions of a State law...

  16. 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…

  17. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... return. (e) Identification requirement. No education tax credit is allowed unless a taxpayer includes on... pays qualified tuition and related expenses for his dependent, B, to attend University Y during 1999... has one dependent, D. In 1999, D pays qualified tuition and related expenses to attend University...

  18. 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...

  19. 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... to encourage non-real estate investments. FOR FURTHER INFORMATION CONTACT: Julie Hanlon-Bolton,...

  20. 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... capital from non-real estate businesses. DATES: Written and electronic comments must be submitted by... encourage greater investment in non- real estate businesses. The commentators suggested that revising...

  1. 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…

  2. 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…

  3. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 55.6696-1 Section 55.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return... under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  4. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 25.6696-1 Section 25.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... § 25.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims... appraisal in connection with such a return or claim for refund under section 6695A, the rules under §...

  5. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 53.6696-1 Section 53.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under Chapter 42 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  6. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 53.6696-1 Section 53.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under Chapter 42 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  7. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 156.6696-1 Section 156.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will...

  8. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 25.6696-1 Section 25.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... § 25.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims... appraisal in connection with such a return or claim for refund under section 6695A, the rules under §...

  9. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 156.6696-1 Section 156.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will...

  10. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 53.6696-1 Section 53.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under Chapter 42 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  11. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 53.6696-1 Section 53.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under Chapter 42 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  12. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 156.6696-1 Section 156.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will...

  13. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 31.6696-1 Section 31.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by tax... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  14. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 55.6696-1 Section 55.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return... under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  15. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 31.6696-1 Section 31.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by tax... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  16. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 156.6696-1 Section 156.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will...

  17. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 31.6696-1 Section 31.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by tax... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  18. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 53.6696-1 Section 53.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Administration § 53.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under Chapter 42 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply....

  19. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 25.6696-1 Section 25.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... § 25.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims... appraisal in connection with such a return or claim for refund under section 6695A, the rules under §...

  20. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 55.6696-1 Section 55.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return... under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  1. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 31.6696-1 Section 31.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by tax... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  2. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 25.6696-1 Section 25.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... § 25.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims... appraisal in connection with such a return or claim for refund under section 6695A, the rules under §...

  3. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 25.6696-1 Section 25.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... § 25.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for claims... appraisal in connection with such a return or claim for refund under section 6695A, the rules under §...

  4. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 31.6696-1 Section 31.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6696-1 Claims for credit or refund by tax... Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply. (b)...

  5. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 55.6696-1 Section 55.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return... under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  6. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 156.6696-1 Section 156.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Administration § 156.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will...

  7. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 55.6696-1 Section 55.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return... under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  8. 47 CFR 32.4320 - Unamortized operating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Unamortized operating investment tax credits-net. 32.4320 Section 32.4320 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4320 Unamortized...

  9. 47 CFR 32.4330 - Unamortized nonoperating investment tax credits-net.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Unamortized nonoperating investment tax credits-net. 32.4330 Section 32.4330 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4330...

  10. Do Vouchers and Tax Credits Increase Private School Regulation? A Statistical Analysis. CATO Working Paper

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2010-01-01

    School voucher and education tax credit programs have proliferated in the United States over the past two decades. Advocates have argued that they will enable families to become active consumers in a free and competitive education marketplace, but some fear that these programs may in fact bring with them a heavy regulatory burden that could stifle…

  11. 75 FR 15772 - Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits AGENCY... involved additional reporting, perhaps on a revised IRS Form 1098-T or were tied to the campus-based work..., comments may be mailed to: Volunteer Requirement Comments, Department of the Treasury, 1500...

  12. 75 FR 51913 - Prohibition of the Escrowing of Tax Credit Equity

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-23

    ... published a proposed rule (74 FR 52354) implementing section 2834(c) of the Housing and Economic Development... related to this rule, and the proposed rule can be found in the proposed rule at 74 FR 52354-52355. II... Housing and Urban Development 24 CFR Part 200 Prohibition of the Escrowing of Tax Credit Equity;...

  13. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign taxes). See §§ 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  14. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign taxes). See §§ 29.131-1 to 29.131-10 of Regulations 111 (26 CFR 1949 ed. Supps. 29.131-1 to 29.131... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who... liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on...

  15. 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.

  16. 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…

  17. 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…

  18. 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

  19. 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.

  20. The Universal Tuition Tax Credit: Advancing Excellence through Parental Choice and Empowerment. A Sutherland Institute Policy Study.

    ERIC Educational Resources Information Center

    Salisbury, David F.; Maxfield, Richard; Miller, Maxwell A.; Bischoff, Jim

    This study examined the possible benefits to Utah of a Universal Tuition Tax Credit (UTTC), a credit that would make it possible for parents, both low-income and moderate-income, to choose a nonpublic school for their child if they want to. The UTTC would have a positive effect on the per-student revenues available for public school systems as…

  1. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 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...

  3. 26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 4 2013-04-01 2013-04-01 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...

  4. 26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 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...

  5. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax credit—(1... automobile shall not exceed $1,000. For a passenger automobile placed in service after December 31, 1984,...

  6. The Effect of Tuition-Tax-Credit Deduction Proposals on Social Values: An Analysis of Probable Costs and Consequences.

    ERIC Educational Resources Information Center

    Malen, Betty; Kranz, Jennifer

    1989-01-01

    Proposals granting tuition tax relief to patrons of private elementary and secondary schools have resurfaced as a prominent policy alternative. This paper reviews the tuition-tax-credit deduction policy debate, synthesizes information concerning probable costs and consequences, discusses effects on fundamental social values, and highlights…

  7. 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.

  8. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... $3,200 (i.e., the lesser of .80×$4,000 or .80×.25×$60,000). (iv) In 1985, G's business use percentage... §§ 1.47-1(c) and 1.47-2(e)) the investment tax credit previously claimed. Since G's business use... investment tax credit when the business use percentage of listed property is not greater than 50...

  9. 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…

  10. 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

    ... 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. Officers and employees of the Internal Revenue Service may disclose to card issuers, financial...

  11. 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...

  12. 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…

  13. 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...

  14. 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

  15. 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...

  16. 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…

  17. 47 CFR 32.22 - Comprehensive interperiod tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... book/tax temporary differences which would be considered material for published financial report... the temporary difference. The tax effects of book/tax temporary differences shall be normalized and... temporary differences giving rise to both the debits and credits to the individual accounts. (e) Any...

  18. 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.

  19. 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... elementary or secondary school or dormitory must provide certain information as part of the application. The... the use of automated collection techniques or other forms of information technology. Please note...

  20. 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

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of the foreign corporation beginning before January 1, 1987. 1.902-3 Section 1.902-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  1. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  3. 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... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  4. 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... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  5. 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... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  6. 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... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  7. 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... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  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. 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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (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...

  13. 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...

  14. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (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...

  15. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (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...

  16. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (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...

  17. 26 CFR 48.6427-6 - Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984. 48.6427-6 Section 48.6427-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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. 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...

  20. 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...

  1. 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...

  2. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  3. 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

  4. Should Legislation Be Enacted to Aid Non-Public Schools Through the Use of Tax Credits or Vouchers: A Case in Opposition.

    ERIC Educational Resources Information Center

    Shannon, Thomas A.

    When the rhetoric of tax credits and vouchers to aid nonpublic schools is laid open, two principal theories in their support are revealed. One theory is grounded on "need" and the other is anchored in "competition." The first stimulates charitable feelings and "fair play" instincts while the second appeals to the economic traditions in which…

  5. 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...

  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, 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 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…

  12. 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...

  13. 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...

  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 1.6011-8 - Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Requirement of income tax return for taxpayers... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-8 Requirement of income tax return for taxpayers who claim...

  16. 26 CFR 1.6011-8 - Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Requirement of income tax return for taxpayers... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-8 Requirement of income tax return for taxpayers who claim...

  17. 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...

  18. 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

  19. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... United States and a domiciliary of foreign Country X at the time of his death on December 1, 1966, left a... the time of his death on May 1, 1967, left a taxable estate which included bonds issued by Country Z... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Application of credit in cases involving a...

  20. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 41.6696-1 Section 41.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6696-1 Claims for... rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  1. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 41.6696-1 Section 41.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6696-1 Claims for... rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  2. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 41.6696-1 Section 41.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6696-1 Claims for... rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

  3. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 41.6696-1 Section 41.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles § 41.6696-1 Claims for... rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date. This section...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... United States and a domiciliary of foreign Country X at the time of his death on December 1, 1966, left a... the time of his death on May 1, 1967, left a taxable estate which included bonds issued by Country Z... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE,...

  5. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... United States and a domiciliary of foreign Country X at the time of his death on December 1, 1966, left a... the time of his death on May 1, 1967, left a taxable estate which included bonds issued by Country Z... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE,...

  6. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... United States and a domiciliary of foreign Country X at the time of his death on December 1, 1966, left a... the time of his death on May 1, 1967, left a taxable estate which included bonds issued by Country Z... death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE,...

  7. 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

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... withholding tax interest income, then only taxes imposed on passive or high withholding tax interest earnings... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  8. 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

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... withholding tax interest income, then only taxes imposed on passive or high withholding tax interest earnings... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  9. 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

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... withholding tax interest income, then only taxes imposed on passive or high withholding tax interest earnings... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  10. 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

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... withholding tax interest income, then only taxes imposed on passive or high withholding tax interest earnings... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  11. 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…

  12. 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

  13. 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...

  14. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of work... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... or refund related to an overpayment of income tax attributable to a work incentive program...

  15. 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...

  16. 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...

  17. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of work... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... or refund related to an overpayment of income tax attributable to a work incentive program...

  18. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of work... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... or refund related to an overpayment of income tax attributable to a work incentive program...

  19. 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...

  20. 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...

  1. 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...

  2. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of work... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... or refund related to an overpayment of income tax attributable to a work incentive program...

  3. 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

    ... section 904(d)(2)(E)(ii) and § 1.904-4(g)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in... passive or high withholding tax interest income, then only taxes imposed on passive or high withholding... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section...

  4. 26 CFR 301.6513-1 - Time return deemed filed and tax considered paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... calendar year. (d) Overpayment of income tax credited to estimated tax. If a taxpayer elects under the provisions of section 6402(b) to credit an overpayment of income tax for a taxable year against estimated tax... overpayment of income tax precludes the allowance of a claim for credit or refund of such overpayment for...

  5. 26 CFR 301.6513-1 - Time return deemed filed and tax considered paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... calendar year. (d) Overpayment of income tax credited to estimated tax. If a taxpayer elects under the provisions of section 6402(b) to credit an overpayment of income tax for a taxable year against estimated tax... overpayment of income tax precludes the allowance of a claim for credit or refund of such overpayment for...

  6. 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…

  7. 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

    ... by the domestic shareholder prior to January 1, 1965, see § 1.902-5 as contained in the 26 CFR part 1... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Credit for domestic corporate shareholder of a... from Sources Without the United States § 1.902-3 Credit for domestic corporate shareholder of a...

  8. 26 CFR 1.41-1 - Credit for increasing research activities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for increasing research activities. 1.41-1 Section 1.41-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-1 Credit for increasing research activities. (a) Amount of credit....

  9. 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...

  10. 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...

  11. 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...

  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, 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...

  13. Effect of tax and production incentives on wind projects

    SciTech Connect

    Ing, E.T.C.

    1995-12-31

    Only the most cost-efficient wind developers can hope to prevail in today`s competitive environment. The economics of each project must therefore be carefully analyzed to determine the development`s price accurately and to set power rates competitively. The conference planners asked me to discuss the status and impact of the production tax credits. I have taken some liberty to widen the discussion to include the depreciation as well as the tax credit effect on wind project, because depreciation tax savings are a significant factor. I have also broadened my discussion to cover the U.S. Department of Energy`s production incentive payment program which Congress intended as the counterpart of the tax credit for tax-exempt municipal utilities. First, for the tax incentives, and, second, for the USDOE production incentive program, this paper will: (1) Outline the statutory provisions; (2) explain their financial impact; and (3) describe the chief issues. Lastly, this paper will discuss the administrative ruling procedure for advance clearance. I should stress at the outset that these incentives cannot make an uneconomic transaction economical. A wind project must be able to stand on its own financially. The tax incentives are subject to the passive loss limitations; this means that a windfarm investment cannot be used as a tax shelter to offset other types of income. The partnership anti-abuse rules also apply to abusive structures. Congress, nevertheless, designed the tax incentives to give wind-generated electricity an enhanced rate of return so as to better compete with conventionally generated electricity.

  14. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  15. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  16. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  17. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  18. 26 CFR 301.6414-1 - Income tax withheld.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax withheld. 301.6414-1 Section 301....6414-1 Income tax withheld. (a) For rules relating to the refund or credit of income tax withheld under....6414-1 of this chapter (Income Tax Regulations). (b) For rules relating to the refund or credit...

  19. 26 CFR 1.44B-1 - Credit for employment of certain new employees.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for employment of certain new employees. 1... INCOME TAXES Credits Against Tax § 1.44B-1 Credit for employment of certain new employees. (a) In general... taxpayers who do not elect to claim the credit. (2) New jobs credit. Under section 44B (as in effect...

  20. 26 CFR 1.44B-1 - Credit for employment of certain new employees.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for employment of certain new employees. 1... INCOME TAXES Credits Against Tax § 1.44B-1 Credit for employment of certain new employees. (a) In general... taxpayers who do not elect to claim the credit. (2) New jobs credit. Under section 44B (as in effect...

  1. 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)

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Proof of credit. 20.2014-5 Section 20.2014-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-5 Proof of credit. (a) If the foreign death tax has...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Proof of credit. 20.2014-5 Section 20.2014-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-5 Proof of credit. (a) If the foreign death tax has...

  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

    ... checklist. (i) The preparer must either— (A) Complete Form 8867, “Paid Preparer's Earned Income Credit Checklist,” or such other form and such other information as may be prescribed by the Internal Revenue Service (IRS) (Eligibility Checklist); or (B) Otherwise record in the preparer's paper or electronic...

  5. 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... elementary or secondary school or dormitory must provide certain information as part of the application. This... information technology. Please note that an agency may not sponsor or conduct and an individual need...

  6. 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...

  7. 26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... concession with foreign country Y that gives it the exclusive right to extract and export the crude oil and... creditable taxes under section 901, that the fair market value of the oil at the port is $10 per barrel, and that under § 1.907(c)-1(b)(6) fair market value in the immediate vicinity of the oil wells is $9...

  8. 26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... concession with foreign country Y that gives it the exclusive right to extract and export the crude oil and... creditable taxes under section 901, that the fair market value of the oil at the port is $10 per barrel, and that under § 1.907(c)-1(b)(6) fair market value in the immediate vicinity of the oil wells is $9...

  9. 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...

  10. 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...

  11. 27 CFR 28.80 - Charges and credits on bonds.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Charges and credits on bonds. 28.80 Section 28.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... spirits, constitute a credit to the bond of such tax or amount equal to the tax, as the case may...

  12. 27 CFR 28.80 - Charges and credits on bonds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Charges and credits on bonds. 28.80 Section 28.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... spirits, constitute a credit to the bond of such tax or amount equal to the tax, as the case may...

  13. 27 CFR 28.80 - Charges and credits on bonds.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Charges and credits on bonds. 28.80 Section 28.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... spirits, constitute a credit to the bond of such tax or amount equal to the tax, as the case may...

  14. 27 CFR 28.80 - Charges and credits on bonds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Charges and credits on bonds. 28.80 Section 28.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... spirits, constitute a credit to the bond of such tax or amount equal to the tax, as the case may...

  15. 27 CFR 28.80 - Charges and credits on bonds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Charges and credits on bonds. 28.80 Section 28.80 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... spirits, constitute a credit to the bond of such tax or amount equal to the tax, as the case may...

  16. 26 CFR 1.535-3 - Accumulated earnings credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Accumulated earnings credit. 1.535-3 Section 1.535-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-3 Accumulated earnings credit. (a) In general....

  17. 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...

  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. Focus Tax Incentives on the Students Who Need Them

    ERIC Educational Resources Information Center

    Dynarski, Susan M.

    2007-01-01

    In 1997 Congress crafted an ambitious set of higher-education tax incentives that the House of Representatives and Senate are now revisiting. Millions of students each year receive the Hope tax credit and the Lifetime Learning tax credit. They are now firmly planted in the college-finance landscape. But according to the author, higher-education…

  20. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Partially tax-exempt interest received by individuals. 1.35-1 Section 1.35-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.35-1 Partially tax-exempt interest received by individuals. (a) The credit against tax under section...