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1

Public Service? Tax Credits?  

ERIC Educational Resources Information Center

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

Shanker, Albert

1982-01-01

2

Policy Implications of Tax Credits Fran Bennett  

E-print Network

Studies residential conference: `Give and Take: Family, Policy and the Law', Cambridge, April 2005) 1. Introduction This paper has been developed from a presentation given at the residential conference on `Give policy issues about tax credits. Its focus is on heterosexual couples,1 particularly those with children

de Gispert, AdriĂ 

3

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

Provides a review and update of the handling of federal fuels taxes and tax credits, focusing primarily on areas for which regulations have changed or the handling of taxes or credits has been updated in Annual Energy Outlook 2009.

2009-01-01

4

Tax-Credit Scholarships in Nebraska: Forecasting the Fiscal Impact  

ERIC Educational Resources Information Center

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

Gottlob, Brian

2010-01-01

5

Tax-Credit Scholarships in Maryland: Forecasting the Fiscal Impact  

ERIC Educational Resources Information Center

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

Gottlob, Brian

2010-01-01

6

Tax year 2012 Earned Income Tax Credits, Education Credits, & Unemployment Income  

E-print Network

Tax year 2012 ­ Earned Income Tax Credits, Education Credits, & Unemployment Income This article reviews some tax areas that may be of interest to low-income families, and highlights changes for the 2012 tax year. Expanded Earned Income Tax Credit benefits Many low-income families depend on the Earned

Stephens, Graeme L.

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

...SECURITIES AND EXCHANGE COMMISSION [Investment Company Act Release No. 29202; 812-13687] WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC & Associates, Inc.; Notice of Application April...

2010-04-08

8

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2010 CFR

The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for only one credit for the entire group. The credit may be divided equally among the members or apportioned in any other manner agreeable to the...

2010-04-01

9

20 CFR 606.20 - Cap on tax credit reduction.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Cap on tax credit reduction. 606.20 Section...From Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability...section 3302 of FUTA authorizes a limitation (cap) on the reduction of tax credits by...

2011-04-01

10

20 CFR 606.20 - Cap on tax credit reduction.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Cap on tax credit reduction. 606.20 Section...From Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability...section 3302 of FUTA authorizes a limitation (cap) on the reduction of tax credits by...

2013-04-01

11

20 CFR 606.20 - Cap on tax credit reduction.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Cap on tax credit reduction. 606.20 Section...From Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability...section 3302 of FUTA authorizes a limitation (cap) on the reduction of tax credits by...

2012-04-01

12

20 CFR 606.20 - Cap on tax credit reduction.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Cap on tax credit reduction. 606.20 Section...From Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability...section 3302 of FUTA authorizes a limitation (cap) on the reduction of tax credits by...

2010-04-01

13

A Model To Avoid: Arizona's Tuition Tax Credit Law.  

ERIC Educational Resources Information Center

In 1997, Arizona enacted a tuition tax credit law. Supporters consider this law a model for improving public education. Opponents believe it is a model for seriously undermining public education, particularly public schools serving poor children. The two types of tax credits Arizona offers are a private tuition tax credit and tax credit for public…

Pathak, Arohi; Holmes, Dwight; Mincberg, Elliot; Neas, Ralph G.

14

Expanding Choice: Tax Credits and Educational Access in Indiana  

ERIC Educational Resources Information Center

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

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

2009-01-01

15

Health insurance premium tax credit. Final regulations.  

PubMed

This document contains final regulations relating 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 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit. PMID:23476972

2013-02-01

16

Tax Credits, Labor Supply, and Child Care  

Microsoft Academic Search

We explore the impact of the child care tax credit in the U.S. income tax system on the labor supply decisions of married women with young children by incorporating the cost of child care into a structural labor supply model. Using data from the 1986 NLSY, we find that government subsidies to child care increase labor supply substantially. Our policy

Susan L. Averett; H. Elizabeth Peters; Donald M. Waldman

1997-01-01

17

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4...

2010-04-01

18

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-3...

2010-04-01

19

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2011-04-01

20

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

21

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

22

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2011-04-01

23

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

24

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

...2014-04-01 2014-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

25

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Consolidated foreign tax credit. 1.1502-4 Section 1.1502-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

26

26 CFR 1.1502-3 - Consolidated tax credits.  

...2014-04-01 2014-04-01 false Consolidated tax credits. 1.1502-3 Section 1.1502-3...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

27

MU FAPRI reports economic impact of extending ethanol tax credit, tariff Contact:Duane Dailey  

E-print Network

for corn as an ethanol fuel source would expand corn acreage by 1.7 million acres, said Seth Meyer, MU. ­ Extending the current ethanol tax credit and tariff would boost corn-based fuel production -- and corn is complex, Westhoff explained. "When you give fuel blenders a tax credit, they keep part of the benefit

Noble, James S.

28

75 FR 8392 - Low Income Housing Tax Credit Tenant Database  

Federal Register 2010, 2011, 2012, 2013

...FR-5376-N-11] Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information Officer, HUD. ACTION...Information Title Of Proposal: Low Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

2010-02-24

29

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

...2013-04-01 true Reconciling the premium tax credit with advance credit payments. 1.36B-4 Section 1.36B-4 ...DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.36B-4 Reconciling the...

2014-04-01

30

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

The Annual Energy Outlook 2007 (AEO) reference case and alternative cases generally assume compliance with current laws and regulations affecting the energy sector. Some provisions of the U.S. Tax Code are scheduled to expire, or may be subject to adjustment, before the end of the projection period. In general, scheduled expirations and adjustments provided in legislation or regulations are assumed to occur, unless there is significant historical evidence to support an alternative assumption. This section examines the AEO2007 treatment of three provisions that could have significant impacts on U.S. energy markets: the gasoline excise tax, biofuel (ethanol and biodiesel) tax credits, and the production tax credit for electricity generation from certain renewable resources.

2007-01-01

31

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

Federal Register 2010, 2011, 2012, 2013

...9634] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2013-09-04

32

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

Federal Register 2010, 2011, 2012, 2013

...9536] RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-08-30

33

Preparatory What is the Arizona School Tax Credit Program?  

E-print Network

to another non-public school entity (i.e.: Working Poor, Private School). Arizona School Form FAQs WiththeArizonaSchoolTaxSupportASU Preparatory Academy What is the Arizona School Tax Credit Program? Arizona Revised of extracurricular activities and claim a dollar-for-dollar state tax credit. Married couples filing joint tax

Hall, Sharon J.

34

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

ERIC Educational Resources Information Center

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

FitzPatrick, Christina Smith; Campbell, Nancy Duff

35

B. Regular Giving By Credit or Check Card  

E-print Network

number nnnn nnnn nnnn nnnn Expiration date nn/nnnn Your credit or check card will be automaticallyB. Regular Giving By Credit or Check Card Please debit my card to the sum of $ n Monthly n Yearly in ÂŁ Sterling please contact us) I enclose a check to the value of $ Credit or Check Card Please debit my card

Li, Yi

36

School Facilities and Tax Credit Bonds  

ERIC Educational Resources Information Center

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

Edelstein, Frederick S.

2009-01-01

37

The Future under Tuition Tax Credits.  

ERIC Educational Resources Information Center

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

Glazer, Nathan

38

Regulations for the California solar tax credit  

SciTech Connect

The purpose of this article is to establish guidelines and criteria which specify solar energy systems and energy conservation measures applied in conjunction with solar energy systems which are eligible for state tax credits pursuant to Sections 17052.5, 17208, 23601, and 24349 of the California Revenue and Taxation Code.

Not Available

1984-01-01

39

Federal Fuels Taxes and Tax Credits (Update) (released in AEO2008)  

EIA Publications

The Annual Energy Outlook 2008 (AEO) reference case incorporates current regulations that pertain to the energy industry. This section describes the handling of federal taxes and tax credits in AEO2008, focusing primarily on areas where regulations have changed or the handling of taxes or tax credits has been updated.

2008-01-01

40

26 CFR 20.2013-1 - Credit for tax on prior transfers.  

Code of Federal Regulations, 2010 CFR

...false Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-1 Credit for tax on prior transfers....

2010-04-01

41

26 CFR 20.2013-1 - Credit for tax on prior transfers.  

Code of Federal Regulations, 2012 CFR

...false Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-1 Credit for tax on prior transfers....

2012-04-01

42

26 CFR 20.2013-1 - Credit for tax on prior transfers.  

Code of Federal Regulations, 2011 CFR

... true Credit for tax on prior transfers. 20.2013-1 Section 20.2013-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2013-1 Credit for tax on prior transfers....

2011-04-01

43

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

Federal Register 2010, 2011, 2012, 2013

...Comment Request for Form 1097-BTC, Bond Tax Credit AGENCY: Internal Revenue Service...soliciting comments concerning Form 1097-BTC, Bond Tax Credit. DATES: Written comments should...INFORMATION: Title: Form 1097-BTC, Bond Tax Credit. Abstract: This is an...

2010-09-14

44

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

... 2013-04-01 true Application of credit in cases involving a death tax convention...OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a death tax...

2014-04-01

45

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

Code of Federal Regulations, 2012 CFR

...carryovers of foreign tax credits from other taxable...cash basis method of accounting for income and foreign tax credits, pays $100 of...cash basis method of accounting for income and foreign tax credits, pays...

2012-04-01

46

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

...carryovers of foreign tax credits from other taxable...cash basis method of accounting for income and foreign tax credits, pays $100 of...cash basis method of accounting for income and foreign tax credits, pays...

2014-04-01

47

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

Code of Federal Regulations, 2011 CFR

...carryovers of foreign tax credits from other taxable...cash basis method of accounting for income and foreign tax credits, pays $100 of...cash basis method of accounting for income and foreign tax credits, pays...

2011-04-01

48

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

Code of Federal Regulations, 2013 CFR

...carryovers of foreign tax credits from other taxable...cash basis method of accounting for income and foreign tax credits, pays $100 of...cash basis method of accounting for income and foreign tax credits, pays...

2013-04-01

49

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

Code of Federal Regulations, 2010 CFR

...carryovers of foreign tax credits from other taxable...cash basis method of accounting for income and foreign tax credits, pays $100 of...cash basis method of accounting for income and foreign tax credits, pays...

2010-04-01

50

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

ERIC Educational Resources Information Center

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…

Mead, Sara

51

The Fiscal Impact of the Kentucky Education Tax Credit Program  

ERIC Educational Resources Information Center

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

Gottlob, Brian J.

2006-01-01

52

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

PubMed

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

Cebi, Merve; Woodbury, Stephen A

2014-05-01

53

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

Federal Register 2010, 2011, 2012, 2013

...REG-126519-11] RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-07-18

54

76 FR 68841 - New Markets Tax Credit Program  

Federal Register 2010, 2011, 2012, 2013

...INFORMATION: The New Markets Tax Credit Program was authorized...the Community Renewal Tax Relief Act of 2000...welcomes comments on the definition of ``Low Income Community...2)) provides the definition of a Qualified Low-Income...the Community Renewal Tax Relief Act of...

2011-11-07

55

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012-1 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2012-04-01

56

26 CFR 20.2012-1 - Credit for gift tax.  

...2014-04-01 2013-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2014-04-01

57

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012-1 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2013-04-01

58

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Credit for gift tax. 20.2012-1 Section 20.2012-1 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2011-04-01

59

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012-1 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2010-04-01

60

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2012-04-01

61

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2013-04-01

62

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2011-04-01

63

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

...2014-04-01 2013-04-01 true Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations...

2014-04-01

64

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

...2013-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Current year credit....

2014-04-01

65

California's Solar Energy Tax Credit: an analysis of tax returns for 1977  

Microsoft Academic Search

In 1977, the California Legislature established a 55% state income tax credit to encourage the use of solar energy systems in homes and businesses. Since enactment of the California Solar Tax Credit, over 40,000 taxpayer households have installed a solar energy system for water heating (pool and domestic), space conditioning (active and passive) or combined solar energy systems. Using statistical

Rains

1979-01-01

66

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

Code of Federal Regulations, 2012 CFR

...credit for State death taxes is filed...Before the credit for State death taxes is allowed...officer of the taxing State, Territory, or possession of the United States, or the...adding interest and penalties and before...

2012-04-01

67

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

Code of Federal Regulations, 2010 CFR

...credit for State death taxes is filed...Before the credit for State death taxes is allowed...officer of the taxing State, Territory, or possession of the United States, or the...adding interest and penalties and before...

2010-04-01

68

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

Code of Federal Regulations, 2011 CFR

...credit for State death taxes is filed...Before the credit for State death taxes is allowed...officer of the taxing State, Territory, or possession of the United States, or the...adding interest and penalties and before...

2011-04-01

69

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

Code of Federal Regulations, 2013 CFR

...credit for State death taxes is filed...Before the credit for State death taxes is allowed...officer of the taxing State, Territory, or possession of the United States, or the...adding interest and penalties and before...

2013-04-01

70

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

ERIC Educational Resources Information Center

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

Southern Education Foundation, 2011

2011-01-01

71

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

...2014-04-01 2013-04-01 true Recovery of death taxes claimed as credit. 20.2016-1...Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance...person) receiving a refund of any State death taxes or foreign death taxes...

2014-04-01

72

Tax Credits and Renewable Generation (released in AEO2009)  

EIA Publications

Tax incentives have been an important factor in the growth of renewable generation over the past decade, and they could continue to be important in the future. The Energy Tax Act of 1978 (Public Law 95-618) established ITCs for wind, and EPACT92 established the Renewable Electricity Production Credit (more commonly called the PTC) as an incentive to promote certain kinds of renewable generation beyond wind on the basis of production levels. Specifically, the PTC provided an inflation-adjusted tax credit of 1.5 cents per kilowatthour for generation sold from qualifying facilities during the first 10 years of operation. The credit was available initially to wind plants and facilities that used closed-loop biomass fuels and were placed in service after passage of the Act and before June 1999.

2009-01-01

73

The U.S. Research and Experimentation Tax Credit in the 1990s  

NSF Publications Database

... examines R&E tax credit data from the Statistics of Income (SOI) program of the U.S. Internal ... recipients. The latter set of funding statistics is used here. R&E Tax Credit History and Structure ...

74

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

...14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section...ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2011-1 Credit for State death taxes. (a) In...

2014-04-01

75

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

...14 2014-04-01 2013-04-01 true Credit for foreign death taxes. 20.2014-1 ...ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a) In...

2014-04-01

76

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

...14 2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1...ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2015-1 Credit for death taxes on remainders....

2014-04-01

77

Competitive advantage: a study of the federal tax exemption for credit unions  

Microsoft Academic Search

This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on credit unions, their competitors, and their members. The nation’s credit unions always have been exempt from federal income taxation. Federally

John Tatom

2005-01-01

78

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer  

Microsoft Academic Search

BACKGROUND: The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian

John C Spence; Nicholas L Holt; Julia K Dutove; Valerie Carson

2010-01-01

79

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

Federal Register 2010, 2011, 2012, 2013

...RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments AGENCY...regulations relating to the new markets tax credit. Specifically, this document invites...comments from the public on how the new markets tax credit program may be amended to...

2011-06-07

80

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

Code of Federal Regulations, 2013 CFR

...States § 1.905-1 When credit for taxes may be taken. (a) In general. The credit for taxes provided...irrespective of the method of accounting employed in keeping his books, to take such credit for taxes as may be...

2013-04-01

81

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

Code of Federal Regulations, 2010 CFR

...States § 1.905-1 When credit for taxes may be taken. (a) In general. The credit for taxes provided...irrespective of the method of accounting employed in keeping his books, to take such credit for taxes as may be...

2010-04-01

82

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

Code of Federal Regulations, 2011 CFR

...States § 1.905-1 When credit for taxes may be taken. (a) In general. The credit for taxes provided...irrespective of the method of accounting employed in keeping his books, to take such credit for taxes as may be...

2011-04-01

83

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

Code of Federal Regulations, 2012 CFR

...States § 1.905-1 When credit for taxes may be taken. (a) In general. The credit for taxes provided...irrespective of the method of accounting employed in keeping his books, to take such credit for taxes as may be...

2012-04-01

84

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

...States § 1.905-1 When credit for taxes may be taken. (a) In general. The credit for taxes provided...irrespective of the method of accounting employed in keeping his books, to take such credit for taxes as may be...

2014-04-01

85

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2013 CFR

...223 Alcohol, Tobacco Products and Firearms ALCOHOL AND...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...Sale on April 1, 2009 Tax Liability Calculation § 46.223...

2013-04-01

86

27 CFR 46.223 - Tax credit.  

...223 Alcohol, Tobacco Products and Firearms ALCOHOL AND...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...Sale on April 1, 2009 Tax Liability Calculation § 46.223...

2014-04-01

87

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2011 CFR

...223 Alcohol, Tobacco Products and Firearms ALCOHOL AND...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...Sale on April 1, 2009 Tax Liability Calculation § 46.223...

2011-04-01

88

27 CFR 46.223 - Tax credit.  

Code of Federal Regulations, 2012 CFR

...223 Alcohol, Tobacco Products and Firearms ALCOHOL AND...REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES...Stocks Tax on Certain Tobacco Products, Cigarette Papers, and...Sale on April 1, 2009 Tax Liability Calculation § 46.223...

2012-04-01

89

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

ERIC Educational Resources Information Center

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…

Coulson, Andrew J.

90

26 CFR 25.2505-1T - Unified credit against gift tax; in general (temporary).  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Unified credit against gift tax; in general (temporary). 25.2505-1T ...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2013-04-01

91

26 CFR 25.2505-1T - Unified credit against gift tax; in general (temporary).  

...2014-04-01 2013-04-01 true Unified credit against gift tax; in general (temporary). 25.2505-1T ...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2014-04-01

92

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Grantors and Others Treated As...

2010-04-01

93

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

Code of Federal Regulations, 2010 CFR

...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For...

2010-04-01

94

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

Code of Federal Regulations, 2011 CFR

...manufacturers tax under chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Retailers and Manufacturers Taxes § 48.6416(a)-3 Credit or refund of manufacturers tax under...

2011-04-01

95

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

Code of Federal Regulations, 2010 CFR

...manufacturers tax under chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Retailers and Manufacturers Taxes § 48.6416(a)-3 Credit or refund of manufacturers tax under...

2010-04-01

96

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

Code of Federal Regulations, 2012 CFR

...manufacturers tax under chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Retailers and Manufacturers Taxes § 48.6416(a)-3 Credit or refund of manufacturers tax under...

2012-04-01

97

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

Code of Federal Regulations, 2013 CFR

...manufacturers tax under chapter 32. 48.6416(a)-3 Section 48.6416(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Retailers and Manufacturers Taxes § 48.6416(a)-3 Credit or refund of manufacturers tax under...

2013-04-01

98

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Pre-2011 foreign tax credit splitting events (temporary). 1.909-6T...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens Or...

2012-04-01

99

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

Code of Federal Regulations, 2013 CFR

...false Application of credit in cases involving a death tax convention. 20.2014-4 Section 20.2014-4...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954...

2013-04-01

100

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

...2014-04-01 2013-04-01 true Pre-2011 foreign tax credit splitting events (temporary). 1.909-6T...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens Or...

2014-04-01

101

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Pre-2011 foreign tax credit splitting events (temporary). 1.909-6T...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens Or...

2013-04-01

102

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.  

PubMed

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform. PMID:21461915

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

103

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

ERIC Educational Resources Information Center

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…

Levitan, Sar A.; Gallo, Frank

104

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

ERIC Educational Resources Information Center

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…

Rich, Wilbur C.

2008-01-01

105

Child Care Assistance: Are Subsidies or Tax Credits Better?  

Microsoft Academic Search

We evaluate price subsidies and tax credits for child care. We focus on partnered women's labor supply, household income and welfare, demand for formal and informal child care and government expenditure. Using Australian data, we estimate a joint, discrete structural model of labor supply and child care demand. We introduce two methodological innovations: a quantity constraint that total formal and

Xiaodong Gong; Robert Breunig

2012-01-01

106

THE EFFECTS OF ACCOUNTING REGULATION ON TAX CREDIT UTILIZATION PROPENSITY  

Microsoft Academic Search

This research examines whether the anticipated imposition of the deferral method of accounting for the investment tax credit affected investors perceptions about the propensity of firms to invest in ITC qualifying assets. We find significant negative (positive) abnormal returns associated with events increasing (decreasing) the probability of the mandated accounting change. Additionally, we find a significant association between these returns

Thomas J. Linsmeier; Thomas J. Carroll

2004-01-01

107

State-Level R&D Tax Credits: A Firm-Level Analysis  

Microsoft Academic Search

California’s changes in R&D tax credit rates on biopharmaceutical and software firms’ research investment during 1994-1996 and 1997-1999 is compared using two approaches. Consistent with the federal research tax credit literature, the difference-in-differences analysis provides some evidence of increased R&D expenditure in response to research tax credit rate increases. In contrast, the estimated tax price elasticities obtained by computing and

Lolita A. Paff

2005-01-01

108

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

Code of Federal Regulations, 2011 CFR

...Limitation on use of deconsolidation to avoid foreign tax credit limitations...Limitation on use of deconsolidation to avoid foreign tax credit limitations...S. income tax purposes must, for purposes of this section, use their...

2011-04-01

109

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

Code of Federal Regulations, 2013 CFR

...Limitation on use of deconsolidation to avoid foreign tax credit limitations...Limitation on use of deconsolidation to avoid foreign tax credit limitations...S. income tax purposes must, for purposes of this section, use their...

2013-04-01

110

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

Code of Federal Regulations, 2010 CFR

...Limitation on use of deconsolidation to avoid foreign tax credit limitations...Limitation on use of deconsolidation to avoid foreign tax credit limitations...S. income tax purposes must, for purposes of this section, use their...

2010-04-01

111

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

...Limitation on use of deconsolidation to avoid foreign tax credit limitations...Limitation on use of deconsolidation to avoid foreign tax credit limitations...S. income tax purposes must, for purposes of this section, use their...

2014-04-01

112

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

Code of Federal Regulations, 2012 CFR

...Limitation on use of deconsolidation to avoid foreign tax credit limitations...Limitation on use of deconsolidation to avoid foreign tax credit limitations...S. income tax purposes must, for purposes of this section, use their...

2012-04-01

113

Tuition Tax Credits and the Poor.  

ERIC Educational Resources Information Center

Points out that education is the only area where tax monies must be spent in a government agency. Indicates that Medicare can be used in a private hospital, social security can be spent anywhere, and food stamps do not have to be used in a government store. (JOW)

Oliver, Renee

1983-01-01

114

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

Code of Federal Regulations, 2010 CFR

...basis of the total taxes so paid by or accrued against the spouses. (f) Taxes against which credit not allowed— The...imposed under that chapter: (1) The minimum tax for tax preferences imposed by section 56; (2) The 10 percent tax on...

2010-04-01

115

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 2013-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2013-04-01

116

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 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2010-04-01

117

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 2012-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2012-04-01

118

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, 2013 CFR

...2013-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2013-04-01

119

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 2010-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled...

2010-04-01

120

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 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2011-04-01

121

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

...2014-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2014-04-01

122

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, 2012 CFR

...2012-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2012-04-01

123

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 2011-04-01 false Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2011-04-01

124

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

... 2014-04-01 2013-04-01 true Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2014-04-01

125

Phasing Out an Inefficient Venture Capital Tax Credit  

Microsoft Academic Search

In 2005, the Government of Ontario, Canada, announced the phase out of the Labour Sponsored Venture Capital Corporation (LSVCC)\\u000a tax credit, which will become effective in 2011. Some media attention has suggested this might lead to difficulty for Ontario\\u000a entrepreneurs and emerging firms in raising capital. This study presents evidence from Ontario innovative healthcare firms\\u000a that capital raising concerns are

Douglas Cumming; Sofia Johan

2010-01-01

126

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 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts,...

2010-04-01

127

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 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2012-04-01

128

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 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2011-04-01

129

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 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2013-04-01

130

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

Code of Federal Regulations, 2013 CFR

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2550 Account 255, Accumulated deferred investment tax credits. This...

2013-04-01

131

27 CFR 24.279 - Tax adjustments related to wine credit.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Tax adjustments related to wine credit. 24.279 Section 24.279 Alcohol...BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine Taxpaid Removals § 24.279 Tax...

2010-04-01

132

The Low-Income Housing Tax Credit : HERA, ARRA and beyond  

E-print Network

The Low-Income Housing Tax Credit (LIHTC) has arguably been the most successful government subsidy to finance affordable housing. Since its creation in the Tax Reform Act of 1986 as Internal Revenue Code (IRC) Section 42, ...

Korb, Jason (Jason Bryan Patricof)

2009-01-01

133

The Merits of Giving an Extra Credit Quiz  

ERIC Educational Resources Information Center

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…

Carroll, Ryall

2014-01-01

134

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

...the investment tax credit when the business use percentage of listed property...the investment tax credit when the business use percentage of listed property...1) Denial of investment tax credit when business use percentage...

2014-04-01

135

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

Code of Federal Regulations, 2012 CFR

...the investment tax credit when the business use percentage of listed property...the investment tax credit when the business use percentage of listed property...1) Denial of investment tax credit when business use percentage...

2012-04-01

136

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

...the investment tax credit when the business use percentage of listed property...the investment tax credit when the business use percentage of listed property...1) Denial of investment tax credit when business use percentage...

2010-04-01

137

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

Code of Federal Regulations, 2013 CFR

...the investment tax credit when the business use percentage of listed property...the investment tax credit when the business use percentage of listed property...1) Denial of investment tax credit when business use percentage...

2013-04-01

138

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

Code of Federal Regulations, 2011 CFR

...the investment tax credit when the business use percentage of listed property...the investment tax credit when the business use percentage of listed property...1) Denial of investment tax credit when business use percentage...

2011-04-01

139

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

...determining the alternative minimum tax foreign tax credit under section 59 (regardless of whether or not the taxpayer has made an election under section 59(a)(4)). (b) Use of alternative minimum tax rates —(1) Taxpayers other than...

2014-04-01

140

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, 2013 CFR

...determining the alternative minimum tax foreign tax credit under section 59 (regardless of whether or not the taxpayer has made an election under section 59(a)(4)). (b) Use of alternative minimum tax rates —(1) Taxpayers other than...

2013-04-01

141

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

...determining the alternative minimum tax foreign tax credit under section 59 (regardless of whether or not the taxpayer has made an election under section 59(a)(4)). (b) Use of alternative minimum tax rates —(1) Taxpayers other than...

2011-04-01

142

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

...determining the alternative minimum tax foreign tax credit under section 59 (regardless of whether or not the taxpayer has made an election under section 59(a)(4)). (b) Use of alternative minimum tax rates —(1) Taxpayers other than...

2010-04-01

143

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, 2012 CFR

...determining the alternative minimum tax foreign tax credit under section 59 (regardless of whether or not the taxpayer has made an election under section 59(a)(4)). (b) Use of alternative minimum tax rates —(1) Taxpayers other than...

2012-04-01

144

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

ERIC Educational Resources Information Center

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…

Drezner, Noah D.

2006-01-01

145

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 2012-01-01 false Combined credit for exercising employee stock options and paying income taxes incurred as...U) Interpretations § 221.123 Combined credit for exercising employee stock options and paying income taxes incurred...

2012-01-01

146

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 2013-01-01 false Combined credit for exercising employee stock options and paying income taxes incurred as...U) Interpretations § 221.123 Combined credit for exercising employee stock options and paying income taxes incurred...

2013-01-01

147

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

...2014-01-01 2014-01-01 false Combined credit for exercising employee stock options and paying income taxes incurred as...U) Interpretations § 221.123 Combined credit for exercising employee stock options and paying income taxes incurred...

2014-01-01

148

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 2011-01-01 false Combined credit for exercising employee stock options and paying income taxes incurred as...U) Interpretations § 221.123 Combined credit for exercising employee stock options and paying income taxes incurred...

2011-01-01

149

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

Code of Federal Regulations, 2010 CFR

...deferred income taxes-Credit, operating income. 367.4111 Section...NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...Accounts Service Company Operating Income § 367.4111 Account...income taxes—Credit, operating income. This...

2010-04-01

150

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

Federal Register 2010, 2011, 2012, 2013

...Information Collection to OMB: Low Income Housing Tax Credit Database AGENCY: Office of the Chief Information Officer, HUD. ACTION...information: Title of Proposed: Low Income Housing Tax Credit Database. OMB Approval Number: 2528-0165. Form Numbers:...

2013-03-14

151

78 FR 23775 - Notice of Proposed Information Collection; Comment Request: Tax Credit Assistance Program (TCAP)  

Federal Register 2010, 2011, 2012, 2013

...None. Description of the need for the...information and proposed use: Tax Credit Assistance...This is a revision of an already approved...is seeking review of the Paperwork Reduction...associated with the Tax Credit Assistance...grantee is required to use IDIS to report...

2013-04-22

152

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

Federal Register 2010, 2011, 2012, 2013

...Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded Schools...Budget (OMB) for renewal: ``Tax Credit Bonds for Bureau of Indian Affairs- Funded Schools...to solicit applications for tax credit bonds. See 74 FR 56211 (October 30,...

2010-04-29

153

Do credit unions use their tax advantage to benefit members? Evidence from a cost function  

Microsoft Academic Search

This paper examines whether the credit union income tax subsidy is passed along to members or consumed by managers. To that end, we estimate a translog cost function for credit unions and mutual thrifts that is tailored to the unique objectives of mutually owned depository institutions. We find that credit unions with residential common bonds have higher costs than mutual

W. Scott Frame; Gordon V. Karels; Christine A. McClatchey

2003-01-01

154

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2013-04-01

155

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2012-04-01

156

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2011-04-01

157

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

...foreign investment company with respect to foreign tax credit. 1.1247-4 Section 1.1247-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining...

2014-04-01

158

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

Code of Federal Regulations, 2011 CFR

...foreign investment company with respect to foreign tax credit. 1.1247-4 Section 1.1247-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining...

2011-04-01

159

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

Code of Federal Regulations, 2013 CFR

...foreign investment company with respect to foreign tax credit. 1.1247-4 Section 1.1247-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining...

2013-04-01

160

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

Code of Federal Regulations, 2010 CFR

...foreign investment company with respect to foreign tax credit. 1.1247-4 Section 1.1247-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains...

2010-04-01

161

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

Code of Federal Regulations, 2012 CFR

...foreign investment company with respect to foreign tax credit. 1.1247-4 Section 1.1247-4 ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Rules for Determining...

2012-04-01

162

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

ERIC Educational Resources Information Center

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

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

163

Income tax season is just around the corner and it is important for all parents of children living with diabetes to be familiar with the Disability Tax Credit (DTC) and subsequently, the Child  

E-print Network

Income tax season is just around the corner and it is important for all parents of children living with diabetes to be familiar with the Disability Tax Credit (DTC) and subsequently, the Child Disability Benefit (CDB). The Disability Tax Credit is a non-refundable tax credit that reduces the amount of income tax

Morris, Joy

164

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

...2014-04-01 2013-04-01 true General tax credit for taxable years ending after December 31...THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42A-1 General tax credit for taxable years ending after December...

2014-04-01

165

Low income housing tax credit properties : non-profit disposition strategies in the Commonwealth  

E-print Network

This thesis examines how non-profit owners in Massachusetts have maintained affordability and ownership of Low-Income Housing Tax Credit (LIHTC) properties after the initial fifteen-year compliance period, at the lowest ...

Lew-Hailer, Lillian

2007-01-01

166

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

Code of Federal Regulations, 2012 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments,...

2012-04-01

167

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

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments,...

2014-04-01

168

18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.  

Code of Federal Regulations, 2010 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4115 Account 411.5, Investment tax credit adjustments,...

2010-04-01

169

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

Code of Federal Regulations, 2013 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments,...

2013-04-01

170

A Tax Credit for College Tuition?--Views "Pro and Con"  

ERIC Educational Resources Information Center

Senator William V. Roth, Jr., Republican of Delaware, argues for providing tax credits for college tuition expenses while Representative Fortney H. "Pete" Stark, Democrat of California, argues against the proposal. (RK)

U.S. News & World Report, 1978

1978-01-01

171

Ways to Apply if Your Income is Too High for Tax Credits  

MedlinePLUS

... to apply & enroll Ways to apply if your income is too high for tax credits Get ready ... based on your income. Savings based on your income: Available only from the Marketplace Health plans sold ...

172

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

Code of Federal Regulations, 2012 CFR

...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 TREASURY (CONTINUED)...

2012-04-01

173

Analysis of Alternative Extensions of the Existing Production Tax Credit for Wind Generator  

EIA Publications

Requestor: Ms. Janice Mays, Chief Counsel, Committee on Ways & Means, U.S. House of Representatives This is a letter response requesting analysis of alternative extensions of the existing production tax credit (PTC) that would apply to wind generators only.

2007-01-01

174

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

PubMed

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

Adler, Jonathan H; Cannon, Michael F

2013-01-01

175

Temporary Help Service Firms' Use of Employer Tax Credits: Implications for Disadvantaged Workers' Labor Market Outcomes  

Microsoft Academic Search

Temporary help services (THS) firms are increasing their hiring of disadvantaged individuals while also increasing their use of employment subsidies for doing so. Do these subsidies—the Work Opportunity Tax Credit (WOTC) and Welfare-to-Work Tax Credit (WtW)—create incentives that improve employment outcomes for THS workers? We examine the distinct effects of THS employment and WOTC\\/WtW subsidies on earnings and job duration

Sarah Hamersma; Carolyn Heinrich

2008-01-01

176

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

Code of Federal Regulations, 2010 CFR

...credit under section 2012; and (3) The credit under section 2013 for tax on prior transfers. Except as provided in section...residents of the United States. See §§ 20.2011-1 through 20.2013-6. Subject to the additional special limitation...

2010-04-01

177

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

Code of Federal Regulations, 2013 CFR

...possession of the United States. See §§ 20.2011-1...allowance of a credit for death taxes paid to a possession of the United States in the case of a decedent...allowable for interest or penalties paid in connection with foreign death taxes. (2)...

2013-04-01

178

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

Code of Federal Regulations, 2010 CFR

...possession of the United States. See §§ 20.2011-1...allowance of a credit for death taxes paid to a possession of the United States in the case of a decedent...allowable for interest or penalties paid in connection with foreign death taxes. (2)...

2010-04-01

179

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

Code of Federal Regulations, 2011 CFR

...possession of the United States. See §§ 20.2011-1...allowance of a credit for death taxes paid to a possession of the United States in the case of a decedent...allowable for interest or penalties paid in connection with foreign death taxes. (2)...

2011-04-01

180

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

Code of Federal Regulations, 2012 CFR

...possession of the United States. See §§ 20.2011-1...allowance of a credit for death taxes paid to a possession of the United States in the case of a decedent...allowable for interest or penalties paid in connection with foreign death taxes. (2)...

2012-04-01

181

Evenings for Educators give teachers in-service credit and opportunities to learn  

E-print Network

Evenings for Educators give teachers in- service credit and opportunities to learn about teaching Museum of Fine Arts Professional Development, Learning Opportunities and Other Resources for Educators outreach to k-12, higher education, state and local government, businesses, com- munity groups

Feschotte, Cedric

182

Ways to Give Go online or call Tufts with a credit card  

E-print Network

Ways to Give Go online or call Tufts with a credit card: https://tuftsgiving.org University Gift Services (toll-free): 866-351-5184 Mail a check (payable to "Tufts University"): Tufts University P.O. Box securities Please contact this office for instructions: Treasury Operations Tufts Administration Building 269

Dennett, Daniel

183

Production Tax Credit for Renewable Electricity Generation (released in AEO2005)  

EIA Publications

In the late 1970s and early 1980s, environmental and energy security concerns were addressed at the federal level by several key pieces of energy legislation. Among them, the Public Utility Regulatory Policies Act of 1978 (PURPA), P.L. 95-617, required regulated power utilities to purchase alternative electricity generation from qualified generating facilities, including small-scale renewable generators; and the Investment Tax Credit (ITC), P.L. 95-618, part of the Energy Tax Act of 1978, provided a 10% federal tax credit on new investment in capital-intensive wind and solar generation technologies.

2005-01-01

184

77 FR 8184 - Foreign Tax Credit Splitting Events  

Federal Register 2010, 2011, 2012, 2013

...Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping...follows: PART 1--INCOME TAXES Paragraph 1. The authority...follows: Sec. 1.909-1 Definitions and special rules. [The text...regarding related income and split taxes. [The text of proposed...

2012-02-14

185

The Effects of Low Income Housing Tax Credit Developments on Neighborhoods  

PubMed Central

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

Baum-Snow, Nathaniel; Marion, Justin

2013-01-01

186

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

Code of Federal Regulations, 2011 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2011-04-01

187

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

Code of Federal Regulations, 2012 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2012-04-01

188

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

Code of Federal Regulations, 2013 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2013-04-01

189

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

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2014-04-01

190

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

ERIC Educational Resources Information Center

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…

Forster, Greg

2006-01-01

191

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

Code of Federal Regulations, 2010 CFR

...investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section...investment tax credit for certain passenger automobiles (temporary). (a) Limitation...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

2010-04-01

192

Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children.  

PubMed

A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits. PMID:22905634

Spence, John C; Holt, Nicholas L; Sprysak, Christopher J; Spencer-Cavaliere, Nancy; Caulfield, Timothy

2012-01-01

193

The Effects of the Earned Income Tax Credit on Children's Income and Poverty  

Microsoft Academic Search

The Earned Income Tax Credit (EITC) has emerged as a central program for low-income families with children since its incremental expansion was fully implemented by 1996. This study examined the contribution of the fully expanded EITC to the children's economic well-being through two measures: (1) the effect on disposable income and (2) the effects on the poverty rate and the

Rebecca Y. Kim

2001-01-01

194

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

ERIC Educational Resources Information Center

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

Thomas, Robert G.

195

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

ERIC Educational Resources Information Center

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

Lorenz, Edward C.

196

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

ERIC Educational Resources Information Center

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…

Gottlob, Brian

2009-01-01

197

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

ERIC Educational Resources Information Center

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…

Welner, Kevin

2011-01-01

198

Can ‘refundable’ state Earned Income Tax Credits explain child poverty in the American states?  

Microsoft Academic Search

This study estimates the effect of ‘refundable’ state Earned Income Tax Credits (EITCs) on child poverty from 1994 through 2003. Research results indicate that a refundable state EITC is associated with reductions in child poverty, holding all other variables constant. For example, states with refundable state EITCs have observed a 40% greater reduction in child poverty rates compared to states

Younghee Lim

2009-01-01

199

Public policies for the working poor: The earned income tax credit versus minimum wage legislation  

Microsoft Academic Search

This paper documents the declining relationship between low hourly wages and low household income over the last half-century and how this has reduced the share of minimum wage workers who live in poor households. It then compares recent and prospective increases in the earned income tax credit (EITC) and the minimum wage as methods of increasing the labor earnings of

Richard V. Burkhauser; K. A. Couch; A. J. Glenn

200

Choice Issue Opens Rift in Missouri: Tax-Credit Scholarships Divide Black Caucus  

ERIC Educational Resources Information Center

The debate over a school choice bill in the Missouri legislature has opened a bitter rift among some of the state's top Black elected officials and reflects a larger divide among African-Americans over school choice nationwide. The bill, which is similar to programs that are growing in popularity in other states, would provide tax credits for…

Viadero, Debra

2006-01-01

201

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

ERIC Educational Resources Information Center

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

Jefferson, Anne L.

202

27 CFR 40.283 - Credit or refund of tax.  

Code of Federal Regulations, 2012 CFR

...claimant manufacturer paid the tax on tobacco products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer, or withdrawn by him from the market. Any claim...

2012-04-01

203

27 CFR 40.283 - Credit or refund of tax.  

Code of Federal Regulations, 2011 CFR

...claimant manufacturer paid the tax on tobacco products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer, or withdrawn by him from the market. Any claim...

2011-04-01

204

27 CFR 40.283 - Credit or refund of tax.  

Code of Federal Regulations, 2013 CFR

...claimant manufacturer paid the tax on tobacco products lost (otherwise than by theft) or destroyed, by fire, casualty, or act of God, while in the possession or ownership of such manufacturer, or withdrawn by him from the market. Any claim...

2013-04-01

205

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

NASA Technical Reports Server (NTRS)

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.

Smith, J. L.

1984-01-01

206

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

Code of Federal Regulations, 2011 CFR

...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

2011-04-01

207

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

Code of Federal Regulations, 2010 CFR

...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

2010-04-01

208

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

Code of Federal Regulations, 2013 CFR

...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

2013-04-01

209

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

Code of Federal Regulations, 2012 CFR

...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

2012-04-01

210

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

...REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish...liability for Danish tax. For the purpose of avoidance of double taxation, Article XV provides that, on the part of the United...

2014-04-01

211

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

ERIC Educational Resources Information Center

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

Bateman, Andrea; Knight, Brian

212

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2011 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2011-04-01

213

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2013 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2013-04-01

214

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2010 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2010-04-01

215

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2012 CFR

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2012-04-01

216

26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).  

...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...Limitation on credit if a deduction for State death taxes is allowed under section 2053(d...allowed under section 2053(d) for State death taxes paid with respect to a...

2014-04-01

217

Rules regarding the health insurance premium tax credit. Final and temporary regulations.  

PubMed

This document contains final and temporary regulations relating 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 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 of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register. PMID:25118372

2014-07-28

218

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

SciTech Connect

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.

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

1985-02-01

219

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

SciTech Connect

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.

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

2009-08-01

220

Examination of tax credits for solar hot-water-heating systems  

SciTech Connect

The decision of an individual home owner to invest in a solar hot-water-heating system is examined from both a financial and a social cost-benefit perspective. From the point of view of the private home owner, the results of the financial calculations vary widely, but solar hot-water heating can be a poor financial investment even for someone using electric hot water and receiving a 40% federal tax credit. The social cost-benefit calculations show that unless (1) the solar energy-utility interface can be effective, (2) the value of externalities avoided approaches $0.03/kWh, and (3) the real rate of increase of the social value of electricity is on the order of 5% annually, solar hot water heating is a losing proposition throughout the country from the public's perspective. To be socially useful, solar hot-water heating must displace long-run capital costs of electricity generation. However, even if the solar-utility interface can be developed, solar hot-water systems are a marginal investment under our most likely set of circumstances. The analysis suggests that it makes little sense for the federal government to offer uniform 40% tax credits for solar hot-water-heating systems, and that the state governments and state utility commissions should have the leading policy role in solar tax-credit initiatives. 26 references, 4 tables.

Whittington, D.

1985-01-01

221

Tax credits, insurance, and in vitro fertilization in the U.S. military health care system.  

PubMed

The FAMILY Act, an income tax credit for infertility treatments, was introduced into the U.S. Senate on May 12, 2011. We estimated the costs and utilization of in vitro fertilization (IVF) in the military if infertility treatment became a tax credit or TRICARE benefit. We surveyed 7 military treatment facilities (MTFs) that offer IVF, with a 100% response rate. We first modeled the impact of the FAMILY Act on the MTFs. We then assessed the impact and costs of a TRICARE benefit for IVF. In 2009, MTFs performed 810 IVF cycles with average patient charges of $4961 and estimated pharmacy costs of $2K per cycle. With implementation of the FAMILY Act, we estimate an increase in IVF demand at the MTFs to 1165 annual cycles. With a TRICARE benefit, estimated demand would increase to 6,924 annual IVF cycles. MTF pharmacy costs would increase to $7.3 annually. TRICARE medical and pharmacy costs would exceed $24.4 million and $6.5 million, respectively. In conclusion, if the FAMILY Act becomes law, demand for IVF at MTFs will increase 29%, with a 50% decrease in patient medical expenses after tax credits. MTF pharmacy costs will rise, and additional staffing will be required to meet the demand. If IVF becomes a TRICARE benefit, demand for IVF will increase at least 2-fold. Current MTFs would be unable to absorb the increased demand, leading to increased TRICARE treatment costs at civilian centers. PMID:22730853

Wu, Mae; Henne, Melinda; Propst, Anthony

2012-06-01

222

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

ERIC Educational Resources Information Center

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…

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

223

26 CFR 1.667(b)-1A - Authorization of credit to beneficiary for taxes imposed on the trust.  

Code of Federal Regulations, 2010 CFR

...to beneficiary for taxes imposed on the trust. 1.667(b)-1A Section 1.667... Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before...to beneficiary for taxes imposed on the trust. (a) Determination of credit...

2010-04-01

224

A discussion on the various methods of application for landfill tax credit funding for environmental and community projects  

Microsoft Academic Search

In October 1996, the UK Government introduced the Landfill Tax, under the Finance Act as a fiscal measure to ensure that landfill waste disposal is priced so as to reflect its environmental cost and to help promote a more sustainable approach to waste management, through driving the waste hierarchy. The Landfill Tax Credit Scheme was introduced in order that a

Sacha V. L Grigg; Adam D Read

2001-01-01

225

Give Us the Credit: Achieving a Comprehensive FE Framework. FE Matters. FEDA Paper.  

ERIC Educational Resources Information Center

It is widely agreed that the United Kingdom's post-16 qualification system must be made coherent and intelligible to users. Developing a credit-based certification system is the key to increasing participation in further education (FE) and achieving a broader, more flexible curriculum. The benefits of a credit-based certification framework for…

Coady, Sally; Tait, Tony; Bennett, Jim

1997-01-01

226

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

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…

Hamersma, Sarah

2008-01-01

227

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

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…

Stuit, David

2009-01-01

228

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Credit for tax paid on tires or, prior to January 1, 1984, inner...6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner...or under section 4218 on the use, of a tire or inner tube, and the manufacturer...

2011-04-01

229

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 false Credit for tax paid on tires or, prior to January 1, 1984, inner...6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner...or under section 4218 on the use, of a tire or inner tube, and the manufacturer...

2012-04-01

230

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Credit for tax paid on tires or, prior to January 1, 1984, inner...6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner...or under section 4218 on the use, of a tire or inner tube, and the manufacturer...

2010-04-01

231

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 false Credit for tax paid on tires or, prior to January 1, 1984, inner...6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner...or under section 4218 on the use, of a tire or inner tube, and the manufacturer...

2013-04-01

232

Effectiveness and limitations of the Earned Income Tax Credit for reducing child poverty in the United States  

Microsoft Academic Search

Based on international comparisons, the United States has a high child poverty rate. The Earned Income Tax Credit (EITC), which provides a tax benefit to low-income working households and was expanded after the 1990s welfare reform, is currently this country's largest cash transfer program for low-income families with children. This article examines the historical components of the EITC. We then

Mary Keegan Eamon; Chi-Fang Wu; Saijun Zhang

2009-01-01

233

HIGHER EDUCATION TAX 42013 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42013 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit! This credit provides up to $2,500 per student and up to $1,000 of the credit can be refunded if your credit

Reif, John H.

234

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR  

E-print Network

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit! This credit provides up to $2,500 per student and up to $1,000 of the credit can be refunded if your credit

235

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

Code of Federal Regulations, 2012 CFR

...credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-7 Overpayment of income tax...with the expiration of the fifteenth day of the fortieth month (or...

2012-04-01

236

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

Code of Federal Regulations, 2012 CFR

...credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-4 Overpayment of income tax...ends with the expiration of the 15th day of the 40th month (or...

2012-04-01

237

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

Code of Federal Regulations, 2013 CFR

...credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-7 Overpayment of income tax...with the expiration of the fifteenth day of the fortieth month (or...

2013-04-01

238

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

Code of Federal Regulations, 2013 CFR

...credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-4 Overpayment of income tax...ends with the expiration of the 15th day of the 40th month (or...

2013-04-01

239

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

...credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-7 Overpayment of income tax...with the expiration of the fifteenth day of the fortieth month (or...

2014-04-01

240

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

Code of Federal Regulations, 2010 CFR

...credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-4 Overpayment of income tax...ends with the expiration of the 15th day of the 40th month (or...

2010-04-01

241

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

Code of Federal Regulations, 2010 CFR

...credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-7 Overpayment of income tax...with the expiration of the fifteenth day of the fortieth month (or...

2010-04-01

242

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

Code of Federal Regulations, 2011 CFR

...credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-4 Overpayment of income tax...ends with the expiration of the 15th day of the 40th month (or...

2011-04-01

243

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

...credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-4 Overpayment of income tax...ends with the expiration of the 15th day of the 40th month (or...

2014-04-01

244

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

Code of Federal Regulations, 2011 CFR

...credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL...Assessment and Collection § 301.6511(d)-7 Overpayment of income tax...with the expiration of the fifteenth day of the fortieth month (or...

2011-04-01

245

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

SciTech Connect

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.

Not Available

1990-09-01

246

Targeted extension of energy tax credits. Hearing before the Subcommittee on Energy and Agricultural Taxation, Ninety-Eighth Congress, First Session on S. 1396, June 17, 1983  

SciTech Connect

A tax analyst from the Treasury Department and 33 public witnesses commented on S. 1396, which extends tax credits for renewable and synthetic energy investments. The bill modifies and extends the 10% energy credit to 1992. It also redefines certain types of equipment. The hearing record includes an overview of the current law, an explanation of changes that S. 1396 will introduce, and the testimony of witnesses, who were asked to comment on the impact changes made the previous year in the Tax Equity and Fiscal Responsibility Act may have had on synthetic fuels projects. The witnesses represented private industry, the renewable and synthetic fuels industries, environmental advisors, and tax consultants.

Not Available

1983-01-01

247

IMPORTANT TAX INFORMATION The Federal Tax Relief Act of 1997 may provide an opportunity for tax savings  

E-print Network

IMPORTANT TAX INFORMATION The Federal Tax Relief Act of 1997 may provide an opportunity for tax savings through the Hope Tax Credit and Lifetime Learning Tax Credit. The Hope Tax Credit has a maximum tax credit which is available for students in either the first or second year of post

Tennessee, University of

248

Bringing good things to life : New Markets Tax Credits and the opening of low-income communities to investment, including a case study of Pittsfield, Massachusetts  

E-print Network

The New Markets Tax Credit (NMTC) Program is designed to promote investment and economic growth in urban and rural low-income communities across the country. Created in 2000 as one of the last acts of the Clinton Administration, ...

McGrath, Daniel J., S.M. Massachusetts Institute of Technology

2008-01-01

249

Searching for approval. Tax-exempt hospitals, systems may find some relief through FHLB letters of credit in last week's housing aid bill.  

PubMed

The bill to aid homeowners that Congress passed last week also offered a gift for tax-exempt healthcare borrowers. The law allows the Federal Home Loan Banks to back tax-exempt bonds with letters of credit, thus letting borrowers benefit from those banks' credit strength. But don't expect the floodgates to open. "Banks are preserving their capital for less risky endeavors," says Kelly Arduino, left, of Wipfli. PMID:18780433

Evans, Melanie

2008-08-01

250

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

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Administrative...preparer who prepared a return or claim for refund for excise tax under section 4481, the rules under §...

2010-04-01

251

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

Code of Federal Regulations, 2013 CFR

...overpayment. (c) Nonapplication to tax on use of special fuels. This section...a)(1)(B) (relating to tax on the use of diesel fuel), section 4041(a)(2)(B) (relating to tax on the use of special motor fuels),...

2013-04-01

252

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

Code of Federal Regulations, 2011 CFR

...overpayment. (c) Nonapplication to tax on use of special fuels. This section...a)(1)(B) (relating to tax on the use of diesel fuel), section 4041(a)(2)(B) (relating to tax on the use of special motor fuels),...

2011-04-01

253

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

Code of Federal Regulations, 2010 CFR

...overpayment. (c) Nonapplication to tax on use of special fuels. This section...a)(1)(B) (relating to tax on the use of diesel fuel), section 4041(a)(2)(B) (relating to tax on the use of special motor fuels),...

2010-04-01

254

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

...in § 1.25A-3) plus the Lifetime Learning Credit (as described in § 1.25A-4...Hope Scholarship Credit and Lifetime Learning Credit —(1) In general. In...1.25A-2(d)) and a Lifetime Learning Credit for one or more other...

2014-04-01

255

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

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT...return preparer who prepared a return or claim for refund for generation-skipping transfer tax under chapter 13 of subtitle...

2010-04-01

256

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

Code of Federal Regulations, 2011 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT...return preparer who prepared a return or claim for refund for generation-skipping transfer tax under chapter 13 of subtitle...

2011-04-01

257

26 CFR 1.41-9 - Alternative simplified credit.  

...2013-04-01 true Alternative simplified credit. 1.41-9 Section 1.41-9 Internal...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-9 Alternative simplified credit. (a) Determination of credit....

2014-04-01

258

Tax evasion, the quality of the legal system, and the difficulties of credit access  

Microsoft Academic Search

The article aims at estimating the impact of the quality of the legal system and of fiscal evasion on the difficulties of credit access of firms. ;The motivations of the study are twofold. First, the understanding of the determinants of credit market imperfections is a primary goal for economists. Indeed, credit lines are one of the main firms' financial sources,

Germana GIOMBINI

2010-01-01

259

Regulations for the California solar energy tax credit. These regulations apply to solar systems installed during 1981  

SciTech Connect

The text of California Administrative Code Title 20, Chapter 2, Subchapter 8, Article 1 (adopted December 17, 1980 and effective January 1, 1981) is given in which it is stated that the article establishes guidelines and criteria which specify solar energy systems and energy conservation measures applied in conjunction with solar energy systems which are eligible for state tax credits pursuant to the Revenue and Taxation Code. Application and scope; eligibility; building permits; and warranty requirements of the General Provision are given. Definitions are given. Water heating, space conditioning; production of electricity; wind systems; and process heat and solar mechanical energy systems are specified in detail. (MCW)

Not Available

1981-01-01

260

Should we subsidize work? Welfare reform, the earned income tax credit and optimal transfers  

Microsoft Academic Search

During the 1990s, US income transfer and tax policies shifted towards trying to encourage work among low-income families.\\u000a Optimal tax theory, however, suggests that work subsidies are usually an inefficient way to raise the incomes of poor families\\u000a unless the work effort of recipients has external benefits and\\/or tax payer\\/voters prefer redistributing income to the working\\u000a poor rather than the

Gregory Acs; Eric Toder

2007-01-01

261

Free tax assistance and the earned income tax credit: vital resources for social workers and low-income families.  

PubMed

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 (VITA)--a free income tax preparation program, which is a vital resource available to low-income families. Unfortunately, VITA is largely underused and often unknown to economically strained families and to the social workers and other professionals to whom these families turn for assistance. This article concludes with policy and practice implications for social workers and other professionals engaged in providing services to financially vulnerable families. PMID:23038879

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

2012-04-01

262

The potential of child care tax credits to reduce poverty and welfare recipiency  

Microsoft Academic Search

As more and more mothers of young children enter the work force, interest in government financing of child care grows. The chief government subsidy for child care is the child care credit in the federal Internal Revenue Code. This is a nonrefundable credit and therefore provides benefits only to those with incomes high enough to require them to pay income

Irwin Garfinkel; Daniel Meyer; Patrick Wong

1990-01-01

263

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

Code of Federal Regulations, 2012 CFR

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2012-04-01

264

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

Code of Federal Regulations, 2010 CFR

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2010-04-01

265

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

Code of Federal Regulations, 2013 CFR

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2013-04-01

266

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

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2014-04-01

267

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

Code of Federal Regulations, 2011 CFR

...corporation paid income and profits taxes to Brazil on its income and in addition paid...000 Taxable income from sources within Brazil 50,000 Total taxable income 100...500 Dividend tax paid at source to Brazil 19,000 Income and profits...

2011-04-01

268

Living in Affordable Housing and Duration of Tenure: Do Older Adults Stay in Low-Income Housing Tax Credit Projects as They Age?  

Microsoft Academic Search

Compliance data for the low-income housing tax credit program in Ohio was examined to identify factors associated with affordable housing tenure. Residents aged 55 and older reported a median tenure duration of 2.7 years. Cox regression was used to explore time until exiting housing, controlling for demographic factors, and the date the housing project was placed into service. Results suggest

Holly Beard; Brian Carnahan

2011-01-01

269

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

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…

Shannon, Thomas A.

270

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

Code of Federal Regulations, 2010 CFR

The allowance of credit, however, is subject to the other limitations contained in sections 2011 and 2014 and, in the case of the estate of a decedent who was a nonresident not a citizen of the United States, in section...

2010-04-01

271

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

Code of Federal Regulations, 2013 CFR

...Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL WINE Removal, Return and Receipt...includes, in addition to wine produced by fermentation, any increase in the volume...

2013-04-01

272

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

Code of Federal Regulations, 2012 CFR

...producers. 24.278 Section 24.278 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...includes, in addition to wine produced by fermentation, any increase in the volume of...

2012-04-01

273

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

Federal Register 2010, 2011, 2012, 2013

...portal.hud.gov/portal/page/portal/HUD/recovery/programs/tax. FOR FURTHER INFORMATION CONTACT: Marcia Sigal, Director, Program Policy Division, Office of Affordable Housing Programs, Department of Housing and Urban...

2010-12-06

274

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

Code of Federal Regulations, 2012 CFR

... 13 2012-04-01 2012-04-01 false Tax return preparer due diligence requirements for determining...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2012-04-01

275

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

Code of Federal Regulations, 2013 CFR

... 13 2013-04-01 2013-04-01 false Tax return preparer due diligence requirements for determining...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2013-04-01

276

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

... 13 2014-04-01 2014-04-01 false Tax return preparer due diligence requirements for determining...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax,...

2014-04-01

277

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

...CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations § 220.124 Installment...applicable here, § 220.7(a) of Regulation T provides that: A creditor [broker...regulation (the Supplement to Regulation T) does not permit any loan value to...

2014-01-01

278

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

Code of Federal Regulations, 2010 CFR

...amended by section 202 of the Social Security Amendments of 1954...of the amount of employee social security tax deducted and...the calendar year 1954) by reason of the employee receiving...a), respectively, of the Social Security Amendments of...

2010-04-01

279

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

Code of Federal Regulations, 2013 CFR

...shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2013-04-01

280

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

Code of Federal Regulations, 2012 CFR

...shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2012-04-01

281

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

...shareholder of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2014-04-01

282

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.  

...rules for post-2000 State housing credit ceiling amount. 1.42-14 Section...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. (a) State...

2014-04-01

283

26 CFR 1.36B-3 - Computing the premium assistance credit amount.  

...true Computing the premium assistance credit amount. 1.36B-3 Section 1...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.36B-3 Computing the premium assistance credit amount. (a) In general. A...

2014-04-01

284

Debt and the marginal tax rate  

Microsoft Academic Search

Do taxes affect corporate debt policy? This paper tests whether the incremental use of debt is positively related to simulated firm-specific marginal tax rates that account for net operating losses, investment tax credits, and the alternative minimum tax. The simulated marginal tax rates exhibit substantial variation due to the dynamics of the tax code, tax regime shifts, business cycle effects,

John R. Graham

1996-01-01

285

26 CFR 1.41-8 - Alternative incremental credit applicable for taxable years beginning on or before December 31...  

...2013-04-01 true Alternative incremental credit applicable for taxable years beginning...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-8 Alternative incremental credit applicable for taxable years...

2014-04-01

286

26 CFR 1.30-1 - Definition of qualified electric vehicle and recapture of credit for qualified electric vehicle.  

...qualified electric vehicle and recapture of credit for qualified electric vehicle. 1...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.30-1 Definition...qualified electric vehicle and recapture of credit for qualified electric vehicle....

2014-04-01

287

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

...necessary and appropriate; housing credit agencies' correction of administrative...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of...

2014-04-01

288

What is a Donor Advised Fund (DAF)? A donor advised fund is an alternative giving option that allows you to receive the most out of your tax  

E-print Network

securities by eliminating capital gains taxes. You can also use a large stock gift to support multiple that allows you to receive the most out of your tax benefits while still supporting your favorite charities charity, you must make an irrevocable and tax-deductible donation. Once you make this donation, you become

289

Federal contributions to high-income school districts: the use of tax deductions for funding K-12 education  

Microsoft Academic Search

The federal role in education finance is commonly seen as compensatory. The federal government gives large sums of money to low-income schools and school districts through programs such as Title 1. Yet, this view of federal aid is based solely on direct educational expenditures. The federal government and state governments also support schools through tax deductions and tax credits for

Susanna Loeb; Miguel Socias

2004-01-01

290

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

Code of Federal Regulations, 2011 CFR

...A) Complete the Earned Income Credit Worksheet in the Form 1040 instructions or such...be prescribed by the IRS (Computation Worksheet); or (B) Otherwise record in...preparer's completion of the Computation Worksheet or Alternative Computation Record...

2011-04-01

291

26 CFR 1.46-2 - Carryback and carryover of unused credit.  

...true Carryback and carryover of unused credit. 1.46-2 Section 1.46-2 ...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...46-2 Carryback and carryover of unused credit. (a) Effective date....

2014-04-01

292

26 CFR 1.42-5 - Monitoring compliance with low-income housing credit requirements.  

...compliance with low-income housing credit requirements. 1.42-5 Section 1.42-5 Internal Revenue INTERNAL REVENUE SERVICE...INCOME TAX INCOME TAXES Credits Against Tax § 1.42-5 Monitoring compliance with low-income...

2014-04-01

293

26 CFR 1.42-5 - Monitoring compliance with low-income housing credit requirements.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Monitoring compliance with low-income housing credit requirements. 1.42-5 Section...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-5...

2010-04-01

294

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

...foreign mineral income from sources within country Z. Accordingly, D is...income tax paid to country Z on the foreign mineral income from sources therein is $37,000...foreign mineral income from sources within country Z is $33,600,...

2011-04-01

295

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

Code of Federal Regulations, 2012 CFR

...foreign mineral income from sources within country Z. Accordingly, D is...income tax paid to country Z on the foreign mineral income from sources therein is $37,000...foreign mineral income from sources within country Z is $33,600,...

2012-04-01

296

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

...foreign mineral income from sources within country Z. Accordingly, D is...income tax paid to country Z on the foreign mineral income from sources therein is $37,000...foreign mineral income from sources within country Z is $33,600,...

2010-04-01

297

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

...foreign mineral income from sources within country Z. Accordingly, D is...income tax paid to country Z on the foreign mineral income from sources therein is $37,000...foreign mineral income from sources within country Z is $33,600,...

2013-04-01

298

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

...foreign mineral income from sources within country Z. Accordingly, D is...income tax paid to country Z on the foreign mineral income from sources therein is $37,000...foreign mineral income from sources within country Z is $33,600,...

2014-04-01

299

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

...calculating and claiming the credit in the manner and amount...determine the amount of the credit for the taxable year under section...period on change of annual accounting period. In computing the credit provided by section 42 and...

2012-04-01

300

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, 2013 CFR

...calculating and claiming the credit in the manner and amount...determine the amount of the credit for the taxable year under section...period on change of annual accounting period. In computing the credit provided by section 42 and...

2013-04-01

301

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, 2011 CFR

...calculating and claiming the credit in the manner and amount...determine the amount of the credit for the taxable year under section...period on change of annual accounting period. In computing the credit provided by section 42 and...

2011-04-01

302

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

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)

Downey, W.T.; Carey, H.; Dlott, E.; Frantzis, L.; McDonald, M.; Myer, L.; O& #x27; Neill, K.; Patel, R.; Perkins, R.

1981-11-12

303

27 CFR 28.80 - Charges and credits on bonds.  

Code of Federal Regulations, 2013 CFR

...Consents of Surety Charges and Credits § 28.80 Charges and credits on bonds. The...above, shall, on the required accounting for such liquors or specially denatured spirits, constitute a credit to the bond of such tax...

2013-04-01

304

27 CFR 28.80 - Charges and credits on bonds.  

Code of Federal Regulations, 2011 CFR

...Consents of Surety Charges and Credits § 28.80 Charges and credits on bonds. The...above, shall, on the required accounting for such liquors or specially denatured spirits, constitute a credit to the bond of such tax...

2011-04-01

305

27 CFR 28.80 - Charges and credits on bonds.  

Code of Federal Regulations, 2010 CFR

...Consents of Surety Charges and Credits § 28.80 Charges and credits on bonds. The...above, shall, on the required accounting for such liquors or specially denatured spirits, constitute a credit to the bond of such tax...

2010-04-01

306

27 CFR 28.80 - Charges and credits on bonds.  

...Consents of Surety Charges and Credits § 28.80 Charges and credits on bonds. The...above, shall, on the required accounting for such liquors or specially denatured spirits, constitute a credit to the bond of such tax...

2014-04-01

307

26 CFR 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).  

...electing additional one-percent investment credit (TRASOP's). 1.46-8 Section...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...electing additional one-percent investment credit (TRASOP's). (a) Introduction...

2014-04-01

308

26 CFR 1.46-9 - Requirements for taxpayers electing an extra one-half percent additional investment credit.  

...one-half percent additional investment credit. 1.46-9 Section 1.46-9 ...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...one-half percent additional investment credit. (a) Introduction —(1) In...

2014-04-01

309

A Future for the Flat Tax? How the Proposed Tax Changes Could Affect Education.  

ERIC Educational Resources Information Center

"Flat tax," a euphemism for major tax reform, is discussed. Its adoption would probably mean reducing tax rates by broadening the base upon which taxes are imposed. This implies elimination of many, if not most, of the deductions, credits, and other special provisions of the tax code. (MLW)

Nixon, Nan

1983-01-01

310

How would a flat tax affect small businesses?  

Microsoft Academic Search

The U.S. Congress is considering several strategies to reform the federal income tax system. The most widely discussed strategy, a flat tax, would tax income received by businesses and individuals at the same low, flat rate. Flat tax proposals would eliminate most tax deductions and tax credits but would increase the personal exemption for individual taxpayers. While the debate continues

John E. Golob

1996-01-01

311

Fuel Cell Tax Incentives: How Monetization Lowers the  

E-print Network

/Premium State Tax Credits Sales/Property Tax Exemptions Grants/Subsidies Rebates Buy-Downs Loan Guarantees REC Sales Tax-Exempt Debt Financing C F S B R T B R G Building Business Value February 19, 2009 1 #12;§ 45 Business Value February 19, 2009 #12;§ 48 Investment Tax Credit (ITC) Offsets the increased costs

312

Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of  

E-print Network

Carbon Tax & 100% Dividend vs. Tax & Trade* Testimony of James E. Hansen 4273 Durham Road, Kintnersville, PA to Committee on Ways and Means United States House of Representatives 25 February 2009 *`Tax competing ways to achieve that price: One is Tax & 100% Dividend ­ tax carbon emissions, but give all

Hansen, James E.

313

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

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

Harrison, Ellen K.

2001-01-01

314

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

Code of Federal Regulations, 2011 CFR

...ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General § 301.6231(c)-2...fraudulent statement with respect to the tax benefits to be secured by reason of holding...partner's income tax return (or on an earlier request for administrative...

2011-04-01

315

26 CFR 1.42-1T - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...  

Code of Federal Regulations, 2010 CFR

...2010-04-01 true Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations...REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against...

2010-04-01

316

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

...Estates and trusts. The credit provided by section 42...estate or trust. Thus, the credit shall not be allowed to an estate of an individual in bankruptcy or to an estate of a deceased...deceased individual, the credit shall be allowed on...

2010-04-01

317

26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).  

Code of Federal Regulations, 2010 CFR

...The residue of his estate was left to charity. There is no death tax convention...082.12 Country X succession tax on charity 100,000.00 Charitable deduction...rate) $50,000 Succession tax on charity: Value of stock of country X...

2010-04-01

318

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

...2013-04-01 true The enhanced oil recovery credit-general rules. 1.43-1 Section...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.43-1 The enhanced oil recovery credit—general rules. (a) Claiming...

2014-04-01

319

Industrial and commercial energy tax credits. Hearing before the Subcommittee on Taxation and Debt Management and Subcommittee on Energy and Agricultural Taxation of the Committee on Finance, United States Senate, Ninety-Seventh Congress, First Session on S. 750 and S. 1288, October 19, 1981  

SciTech Connect

Over 50 public witnesses from US companies and institutes testified on the implications of S. 750 and S. 1288 to provide tax incentives for industrial and commercial energy conservation by broadening the scope of existing tax credits. Justification for the two bills is found in the potential supply of conservation energy and national security needs to reduce dependence on oil imports. The testimony of witnesses, additional information, and communications follow descriptions and the texts of the two bills. (DCK)

Not Available

1982-01-01

320

26 CFR 1.50A-2 - Carryback and carryover of unused credit.  

...true Carryback and carryover of unused credit. 1.50A-2 Section 1.50A-2...TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs...50A-2 Carryback and carryover of unused credit. (a) Allowance of unused credit...

2014-04-01

321

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2012 CFR

... false Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2012-04-01

322

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

... true Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2014-04-01

323

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2011 CFR

... true Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2011-04-01

324

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2013 CFR

... false Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2013-04-01

325

26 CFR 20.2053-10 - Deduction for certain foreign death taxes.  

Code of Federal Regulations, 2010 CFR

... false Deduction for certain foreign death taxes. 20.2053-10 Section 20...2053-10 Deduction for certain foreign death taxes. (a) General rule...deduction has upon the credit for foreign death taxes. (b) Condition for...

2010-04-01

326

Tax Game  

NSDL National Science Digital Library

The link between a set of taxes and income distribution is an important, but difficult, concept taught in economics principles courses. The Tax Game simulation requires a student to set tax rates for an income tax, a property tax, a wealth tax, a payroll tax, a corporate income tax, a sales tax,and an excise tax. The student can choose any rates he or she wishes, but must achieve a given revenue target.

Blecha, Betty J.

327

75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...  

Federal Register 2010, 2011, 2012, 2013

...the Low-Income Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit (LIHTC), enacted...supports the production of rental housing to be...

2010-05-11

328

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

... 1 2014-04-01 2013-04-01 true Credit for individuals under age 65 who have public...OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-3 Credit for individuals under age 65 who have...

2014-04-01

329

FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986  

Microsoft Academic Search

The Tax Reform Act of 1986 significantly changed incentives for investing. This analysis specifically examines how changes in marginal tax rates, depreciation schedules, and the investment tax credit altered the cost of capital and net investment in agriculture. A stochastic coefficients econometric methodology is used to estimate an investment function which is then used to simulate the effects of tax

Michael LeBlanc; James Hrubovcak; Ron L. Durst; Roger K. Conway

1992-01-01

330

26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.  

Code of Federal Regulations, 2011 CFR

...Allocation of the group credit. (i) In general. (ii) Stand-alone entity credit. (5) Special rules for...rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i)...

2011-04-01

331

26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.  

Code of Federal Regulations, 2012 CFR

...Allocation of the group credit. (i) In general. (ii) Stand-alone entity credit. (5) Special rules for...rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i)...

2012-04-01

332

26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.  

Code of Federal Regulations, 2013 CFR

...Allocation of the group credit. (i) In general. (ii) Stand-alone entity credit. (5) Special rules for...rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i)...

2013-04-01

333

26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.  

...Allocation of the group credit. (i) In general. (ii) Stand-alone entity credit. (5) Special rules for...rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i)...

2014-04-01

334

26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.  

Code of Federal Regulations, 2010 CFR

...Allocation of the group credit. (i) In general. (ii) Stand-alone entity credit. (5) Special rules for...rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i)...

2010-04-01

335

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

336

CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW  

Microsoft Academic Search

This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of

Éva ERDŐS

2011-01-01

337

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

...2013-04-01 true Railroad track maintenance credit. 1.45G-1 Section 1.45G-1...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable...45G-1 Railroad track maintenance credit. (a) In general. For...

2014-04-01

338

26 CFR 1.47-1 - Recomputation of credit allowed by section 38.  

...2013-04-01 true Recomputation of credit allowed by section 38. 1.47-1...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.47-1 Recomputation of credit allowed by section 38. (a)...

2014-04-01

339

26 CFR 1.47-1 - Recomputation of credit allowed by section 38.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Recomputation of credit allowed by section 38. 1.47-1...TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property § 1.47-1 Recomputation of credit allowed by section 38. (a)...

2013-04-01

340

26 CFR 1.44-1 - Allowance of credit for purchase of new principal residence after March 12, 1975, and before...  

...2014-04-01 2013-04-01 true Allowance of credit for purchase of new principal residence after...THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.44-1 Allowance of credit for purchase of new principal residence...

2014-04-01

341

26 CFR 1.51-1 - Amount of credit.  

...2014-04-01 2013-04-01 true Amount of credit. 1.51-1 Section 1.51-1... INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.51-1 Amount of credit. (a) Determination of amount...

2014-04-01

342

Using Tax Expenditures to Achieve Energy Policy Goals  

Microsoft Academic Search

Tax expenditures are a major source of support for energy related activities in the federal budget exceeding direct budget support for energy by a factor of nearly six. Focusing on the policy goals of reducing greenhouse gas emissions and petroleum consumption, I find these tax expenditures highly cost ineffective at best and counterproductive at worse. The tax credit for ethanol

Gilbert E. Metcalf

2007-01-01

343

Using Tax Expenditures to Achieve Energy Policy Goals  

Microsoft Academic Search

Tax expenditures are a major source of support for energy related activities in the federal budget exceeding direct budget support for energy by a factor of nearly six. Focusing on the policy goals of reducing greenhouse gas emissions and petroleum consumption, I find these tax expenditures highly cost ineffective at best and counterproductive at worse. The tax credit for ethanol

Gilbert E. Metcalf

2008-01-01

344

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

In early 2001, President Bush released a summary of his agenda for tax relief. He claims to offer a "bold and fair tax relief plan that will reduce the inequities of the current tax code and help ensure that America remains prosperous." Highlights of Bush's proposal include doubling the child care credit to $1,000 per child, reinstating the ten percent deduction for two-earner couples, thus reducing the "marriage penalty," and eliminating inheritance taxes. The rather celebratory summary provides a short explanation of each element of the new tax plan, along with several charts on topics including consumer debt, tax rates for Americans on the edge of poverty, and the tax reduction for the poorest families. Finally, the report offers an easy-to-understand, side-by-side comparison of the current tax code and the Bush plan.

2001-01-01

345

State Taxes and the Family--An Update. State Fiscal Brief No. 46.  

ERIC Educational Resources Information Center

Although 1997 saw many states enact tax cuts affecting families, 1997 cannot be characterized as a significant year for state tax relief for "poor" families. However, some states did make changes that will help the poor. These changes include: enactment of earned income tax credits (EITC) in two states (Massachusetts and Oregon), income tax

Liebschutz, David S.

346

Sundown and You Better Take Care: Why Sunset Provisions Harm the Renewable Energy Industry and Violate Tax Principles  

Microsoft Academic Search

The production tax credit (“PTC”) is the primary government incentive to promote renewable energy. In fact the PTC is necessary to make renewable energy cost competitive, to account for positive externalities, and to encourage private investment. These tax credits, however, are often subject to “sunset” or expiration dates, a trend in tax legislation. As a result, the PTC is only

Erin Dewey

2011-01-01

347

Giving Goes Underground.  

ERIC Educational Resources Information Center

College fund-raisers should consider prospective donors of natural resource property, especially property that owners may not be developing immediately. Tax advantages to the donor can be considerable, and the college can either resell the property or keep it. Consultation with a petroleum law tax specialist is recommended. (MSE)

Gearhart, Bob

1984-01-01

348

27 CFR 40.473 - Credit or refund.  

Code of Federal Regulations, 2012 CFR

... MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Claims by Manufacturers...Credit or refund. The taxes paid on cigarette papers and tubes may be...

2012-04-01

349

27 CFR 28.150 - Charges and credits on bond.  

...TREASURY ALCOHOL EXPORTATION OF ALCOHOL Removal of Beer and Beer Concentrate Without Payment of Tax for Exportation...150 Charges and credits on bond. The removal of beer concentrate from the brewery without payment of...

2014-04-01

350

27 CFR 40.473 - Credit or refund.  

Code of Federal Regulations, 2010 CFR

... MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Manufacture of Cigarette Papers and Tubes Claims by Manufacturers...Credit or refund. The taxes paid on cigarette papers and tubes may be...

2010-04-01

351

Taxing Situations.  

ERIC Educational Resources Information Center

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

Sabo, Sandra R.

1995-01-01

352

27 CFR 28.80 - Charges and credits on bonds.  

Code of Federal Regulations, 2012 CFR

...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS EXPORTATION OF ALCOHOL Bonds and Consents...credits on bonds. The withdrawal of liquors without payment of tax or of specially...withdrawal is made of (a) the tax on the liquors withdrawn or (b) of an amount...

2012-04-01

353

WORKING PAPER N 2012 34 Tax exemptions and rural development  

E-print Network

This paper provides quasi-experimental (RDD) estimates of the impact of a tax credit program targeted at less and Kline (2008) follow the same procedure but further restrict the sample to areas that are selected

Paris-Sud XI, Université de

354

The Good, the Bad, and the Ugly! Highlights of the 1996 Major Tax Acts (Effective Immediately!).  

ERIC Educational Resources Information Center

Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…

Lukaszewski, Thomas E.

1997-01-01

355

Changes in tax laws could affect universities  

NASA Astrophysics Data System (ADS)

A major item on the agenda of the U.S. Congress during July is the passage of legislation implementing the budget agreement worked out between the President and Congress.There are two components to be considered: changes in program spending and taxes. Attention is now focused on the massive tax bill, the first of this size to be considered since 1981. Congress is considering several important changes that would alter the conduct of education, and related matters, at universities. The House and Senate have passed different versions of the bill (H.R. 2014), which now must be reconciled by a conference committee. Although many issues in the tax bill may be resolved by July 18, issues needing more attention may not be settled until the end of July, and all indications point to the House—Senate conference being long and difficult, with major battles over tobacco taxes, family tax credits, capital gains, and corporate taxes, among other issues.

356

The School Tax Squeeze.  

ERIC Educational Resources Information Center

Citizens in rural Nebraska filed a lawsuit challenging the reliance on local property taxes for school funding that has led to inequities between rural and urban schools. One answer may be to give smaller school districts more money through a state system of taxation and equalization aid to improve school standards. (LP)

Baker, Beth

1993-01-01

357

Institution Credits Grade  

E-print Network

Institution Foreign Credits ECTS Credits US Credits Grade Grade Conversion University of Neveda - Reno US credits and grades Study Abroad Conversion USAC #12;(Agrentina) Institution Foreign Credits ECTS Credits US Credits Grade Grade Conversion Universidad Catolica Agrentina 4 4.2 10 - Sobresaliente

Duchowski, Andrew T.

358

CREDIT CARD FRAUD  

Microsoft Academic Search

Credit card fraud is the misuse of a credit card to make purchases without authorization or counterfeiting a credit card. Credit cards are the most often used electronic payment instrument. Types of credit card fraud are: online credit card fraud, advance payments, stolen card numbers, shave and paste, de-emboss\\/re-emboss etc. If current growth rates continue, credit cards and debit cards

Lacramioara BALAN; Mihai POPESCU

2011-01-01

359

Help Workers Boost Their Paychecks! The Earned Income Credit 2000 Outreach Kit.  

ERIC Educational Resources Information Center

This packet, which was developed as part of the Earned Income Credit Campaign 2000, contains an information booklet, a guide to outreach strategies, and accompanying materials to raise low-income workers' awareness of the Earned Income Credit (EIC) and other tax credits available to low-income taxpayers. The following are among the topics…

Center on Budget and Policy Priorities, Washington, DC.

360

26 CFR 1.50A-3 - Recomputation of credit allowed by section 40.  

...2013-04-01 true Recomputation of credit allowed by section 40. 1.50A-3... INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.50A-3 Recomputation of credit allowed by section 40. (a)...

2014-04-01

361

27 CFR 70.504 - Conditions to allowance of credit or refund.  

Code of Federal Regulations, 2012 CFR

...Application of Section 6423, Internal Revenue Code of 1954, as Amended, to Refund or Credit of Tax on Distilled Spirits, Wines, and Beer General § 70.504 Conditions to allowance of credit or refund. No credit or refund to which this subpart is...

2012-04-01

362

26 CFR 48.6412-1 - Floor stocks credit or refund.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Floor stocks credit or refund. ...Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund. ...undisputed debit balance due at the time the credit is made. However...Code of 1954 with respect to floor stocks.) I hereby...

2011-04-01

363

26 CFR 48.6412-1 - Floor stocks credit or refund.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 true Floor stocks credit or refund. ...Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund. ...undisputed debit balance due at the time the credit is made. However...Code of 1954 with respect to floor stocks.) I hereby...

2010-04-01

364

TAX HELP FOR INTERNATIONAL STUDENTS Who Must File?  

E-print Network

TAX HELP FOR INTERNATIONAL STUDENTS Who Must File? · Almost ALL F-1 and J-1 students present to file other state and federal tax forms · Employers issue W-2 Wage and Tax Statements and other income forms in late January, save for tax filing · GLACIER will give you the option to print out Form 1042S

Mahon, Bradford Z.

365

Tax Forms  

NSDL National Science Digital Library

As thoughts in the US turn to taxes (April 15 is just around the corner), Mary Jane Ledvina of the Louisiana State University regional government depository library has provided a simple, effective pointers page to downloadable tax forms. Included are federal tax forms and those for 43 states. Of course, available forms vary by state. Most forms are in Adobe Acrobat (.pdf) format. This is a simple, crisply designed page that should save time, although probably not headaches.

Ledvina, Mary J.

1997-01-01

366

Gifted and Giving.  

ERIC Educational Resources Information Center

Examines the growing trend of professional black athletes to include institutions of higher education in their charitable giving. Examines motivations for giving (such as honoring a loved one), examples of gifts by prominent athletes, the appeal for postsecondary giving, and giving by athletes who failed to graduates. (DB)

St. John, Eric

2000-01-01

367

Continuous-time financial markets with capital gains taxes: a first order approximation  

E-print Network

Continuous-time financial markets with capital gains taxes: a first order approximation Imen Ben- count with constant interest rate and one risky asset subject to capital gains taxes. We consider so that it allows for tax credits when capital gains losses are experienced. In this context, wash

Yanikoglu, Berrin

368

Effects of Taxes and other Government Policies on Income Distribution and  

E-print Network

Effects of Taxes and other Government Policies on Income Distribution and Welfare Ximing Wu*, Jeffrey M. Perloff**, and Amos Golan*** May 2006 Abstract Marginal tax rates have larger income Income Tax Credit has smaller but still statistically significant desirable effects. Social insurance

Perloff, Jeffrey M.

369

27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.  

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2014-04-01

370

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2011 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2011-04-01

371

27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2013 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2013-04-01

372

27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2011 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2011-04-01

373

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2013 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2013-04-01

374

27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2012 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2012-04-01

375

26 CFR 48.4221-6 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2010 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2010-04-01

376

27 CFR 53.136 - Tax-free sales of articles to nonprofit educational organizations.  

Code of Federal Regulations, 2010 CFR

...organization for its exclusive use. See paragraph (b) of this section for the...article may be sold tax free by the manufacturer...which credit or refund of tax is available where tax-paid articles are sold for the exclusive use of a nonprofit...

2010-04-01

377

Taxing energy  

SciTech Connect

In this book, the authors have produced an analysis of state energy taxation. Their factual findings are of particular relevance to California and other states in their consideration of severance taxes on oil production. It turns out, for example, that while California's tax burden on oil producers is slightly below average among the states, the combined revenues from taxes and royalties (expressed as a percent of the value of production) indicate that California is not easy on oil producers. In fact, California's oil tax system appears to be particularly well suited to its oil industry. Much of the production in the state is relatively high-cost and economically marginal. The state must tread carefully in taxing this production, lest it force it to be curtailed.

Deacon, R.; DeCanio, S.; Frech, H.E. III; Johnson, M.B.

1990-01-01

378

Giving an Academic Talk  

NSDL National Science Digital Library

Jonathan Shewchuk gives his opinions on how to give an academic talk using presentation software. While the original article is for computer science or mathematics students, they are equally applicable to physics students.

Shewchuk, Jonathan

2010-03-03

379

Reform Issues in Tax Policy and Tax Administration for Self-reliant Development  

Microsoft Academic Search

Similar to most countries, objectives of the taxation system in Pakistan are not well-defined. The stated objectives include resource generation, promoting area\\/sectorspecific economic activities, discouraging undesired imports\\/production, and encouraging savings and investment. These objectives have been met through a variety of tax concessions and exemptions, rebates and credits, and differentiated tax rates and tariffs. The revenue short falls\\/leakages resulting from

Ahmad Khan

1998-01-01

380

Analysis of Tax Breaks for Training: "A Wolf in Sheep's Clothing?" HRD & ALL Research Series. Paper 90-06.  

ERIC Educational Resources Information Center

This paper identifies federal social policy concerning tax credits as it applies to work force training--its history, participants, implications, and impact. The paper outlines five programs--the Targeted Jobs Tax Credit (TJTC) program of 1978, the National Individual Training Account Act of 1984, the Job Training Partnership Act (JTPA) of 1983,…

Geroy, Gary D.; Carroll, Jan B.

381

Arbitration and Consumer Credit  

Microsoft Academic Search

This paper uses a newly available database of consumer credit card agreements to take the first, in-depth empirical look at why credit card issuers use arbitration clauses. Based on a sample of credit card agreements made available by 298 issuers under the Credit Card Accountability Responsibility and Disclosure Act of 2009, it finds that while most credit card loans outstanding

Peter B. Rutledge; Christopher R. Drahozal

2012-01-01

382

Consumer Education Resources: Credit, Credit Problems, Home Mortgages & Equity Loans.  

ERIC Educational Resources Information Center

This document contains five lists of consumer resources pertaining to credit, credit problems, and home mortgages and equity loans. The first list, targeted at adults, provides information on general credit, applying for credit and contracts, seniors and women and credit, credit options and costs, credit protection, credit reports and bureaus, and…

Eastern Michigan Univ., Ypsilanti. National Inst. for Consumer Education.

383

PLEASE PRINT CLEARLY -OMIT SHADED AREAS AGREEMENT BETWEEN McMASTER SAVINGS & CREDIT UNION LIMITED  

E-print Network

for the purchase of computer equipment only, at the McMaster University Bookstore. In consideration of the credit / FACULTY ____________________________ _____________________________ STAFF ID NUMBER CAMPUS ADDRESS PAY_____________________________________POSITION ________________ HOW LONG ? _______YRS _________MTHS PURCHASE PRICE (INCL.TAXES) $__________________________ LESS 15

Thompson, Michael

384

45 CFR 77.3 - Conditions that may give rise to remedial actions.  

Code of Federal Regulations, 2010 CFR

...may give rise to remedial actions. 77.3 Section 77... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION REMEDIAL ACTIONS APPLICABLE TO LETTER OF CREDIT...may give rise to remedial actions. If the...

2010-10-01

385

Arbitration and Consumer Credit  

E-print Network

under the Credit Card Accountability Responsibility and Disclosure Act of 2009, it finds that while most credit card loans outstanding (95.1%) are subject to cardholder agreements with arbitration clauses, the substantial majority of credit card issuers...

Drahozal, Christopher R.; Rutledge, Peter B.

2011-07-06

386

TaxIssue.com  

NSDL National Science Digital Library

Created by Athmatic Media, TaxIssue.com provides a plentitude of free tax information. The Resources section includes filing information, tax statistics, and both federal and state tax forms. Several utilities allow users to search tax codes, tax cases, and revenue procedures as well as estimate their tax refunds and view interest rate data. Interested users may also subscribe to the TaxIssue.com newsletter.

387

States' Budgets Reflect Rising Tax Collections  

ERIC Educational Resources Information Center

Many state budgets are reaping the benefits of tax revenues that are rising faster than at any time since the economic slowdown ended. Overall tax collections by states rose by 11.7 percent in the first quarter of 2005, giving the legislatures extra cash to shore up school aid, increase teacher pay, and finance new initiatives such as full-day…

Hoff, David J.

2005-01-01

388

Giving Medicine to Children  

MedlinePLUS Videos and Cool Tools

... Blood & Biologics Articulos en Espanol Giving Medicine to Children Search the Consumer Updates Section Get Consumer Updates ... Watch video in English or Spanish When young children are sick and cranky, it can be tough ...

389

Giving Medication to Children  

MedlinePLUS

... the Right Medicine and the Right Amount Giving Medication to Children Search the Consumer Updates Section Printer- ... the upper limit. back to top Q: Are medications that are intended for children clinically tested on ...

390

Corporate Tax Policy and International Mergers and Acquisitions – Is the Tax Exemption System Superior?  

Microsoft Academic Search

In this paper we ask whether recent claims that the US government should switch from the tax credit system to the exemption system are justified. We study corporate taxation in a model where international capital flows are either greenfield investment projects or acquisitions of existing firms, and where investment is motivated by either cost reduction or market entry reasons. The

Johannes Becker; Clemens Fuest

2007-01-01

391

The Btu tax is dead, long live the Btu tax  

SciTech Connect

The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

Burkhart, L.A.

1993-07-15

392

Income taxation of couples and the tax unit choice  

E-print Network

2007/13 Income taxation of couples and the tax unit choice Helmuth Cremer, Jean-Marie Lozachmeur and Pierre Piestieau #12;CORE DISCUSSION PAPER 2007/13 Income taxation of couples and the tax unit choice to the choice of the tax unit (individual versus joint taxation). We give a necessary condition to have fully

Nesterov, Yurii

393

18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.  

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2820 Account 282, Accumulated deferred income taxes—Other property....

2014-04-01

394

18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.  

Code of Federal Regulations, 2012 CFR

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2820 Account 282, Accumulated deferred income taxes—Other property....

2012-04-01

395

18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.  

Code of Federal Regulations, 2013 CFR

...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Balance Sheet Chart of Accounts Deferred Credits § 367.2830 Account 283, Accumulated deferred income taxes—Other. (a) This...

2013-04-01

396

Tax Riots  

Microsoft Academic Search

This paper considers an optimal taxation environment where household income is private information, and the government randomly audits and punishes households found to be underreporting. We prove that the optimal mechanism derived using standard mechanism design techniques has a bad equilibrium (a tax riot) where households underreport their incomes, precisely because other households are expected to do so as well.

MARCO BASSETTO; CHRISTOPHER PHELAN

2008-01-01

397

Commodity tax competition with Constrained Taxes  

E-print Network

Commodity tax competition with Constrained Taxes Pascal Belan St´ephane Gauthier 6th August 2008 that there can be only two rates of tax on the different commodities, a positive rate and the zero-rate. The main by countries, i.e., the level of the positive rate and the set of taxed commodities. Under the origin principle

Paris-Sud XI, Université de

398

Anonymous Internet Credit Cards  

Microsoft Academic Search

In credit based payment systems, con dential data such as PIN and credit card number embedded in an electronic credit card must be protected. The authenticity of an electronic credit card in a payment process is normally achieved through an on-line trusted server such as a nancial institution that runs the payment system. This paper considers some novel secure electronic

Yi Mu; Vijay Varadharajan

399

Giving Credit Where Credit Is Due: Designing Open Badges for a Technology Integration Course  

ERIC Educational Resources Information Center

This paper describes the design, development, and implementation of Open Badges into a secondary education preservice course on instructional technology. Open Badges provide a new way of issuing credentials to individuals who demonstrate knowledge, skill, or ability in a particular domain. Badges provide a simple system for communicating a skill…

Randall, Daniel L.; Harrison, J. Buckley; West, Richard E.

2013-01-01

400

26 CFR 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...  

...10 years prior to acquisition by the taxpayer. 1.42-2 Section 1.42-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...INCOME TAX INCOME TAXES Credits Against Tax § 1.42-2 Waiver of requirement that an existing...

2014-04-01

401

European tax law  

Microsoft Academic Search

This book is intended as a textbook for students reading tax law or EC law. It offers a systematic survey of the tax implications of the EC Treaty and of European integration and of the EC tax harmonization policy, a discussion of the Community tax rules in force, and a discussion of the EC Court's case law in tax matters.

B. J. M. Terra; P. J. Wattel

2008-01-01

402

Women and Tax Policy.  

ERIC Educational Resources Information Center

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

Ruttenberg, Ruth; McCarthy, Amy

403

Give or Take?  

NSDL National Science Digital Library

In this outdoor activity, learners work in pairs using their sensesâespecially touchâto learn more about individual trees. After reading and discussing Shel Silverstein's storybook "The Giving Tree," learners conduct a field study of different trees. Each learner explores and answers questions about a particular tree's bark, age, smell, roots, leaves, and fruit, and what wildlife is found in or near the tree. In a latter part of the activity, learners wear blindfolds and try to identify their tree without using their sense of sight.

National 4-H Council

2009-01-01

404

EZ-Tax: Tax Salience and Tax Rates  

E-print Network

This paper examines whether the salience of a tax system affects equilibrium tax rates. I analyze how tolls change after toll facilities adopt electronic toll collection (ETC); drivers are substantially less aware of tolls ...

Finkelstein, Amy

405

II. Greenhouse gas markets, carbon dioxide credits and biofuels17  

E-print Network

15 II. Greenhouse gas markets, carbon dioxide credits and biofuels17 The previous chapter analysed biofuels production. GHG policies18 that create a carbon price either through an emissions trading system or directly by taxing GHG emissions also generate increased demand for biofuels. They do so by raising

406

Credit report accuracy and access to credit  

Microsoft Academic Search

Data that credit-reporting agencies maintain on consumers' credit-related experiences play a central role in U.S. credit markets. Analysts widely agree that the data enable these markets to function more efficiently and at lower cost than would otherwise be possible. Despite the great benefits of the current system, however, some analysts have raised concerns about the accuracy, timeliness, completeness, and consistency

Robert B. Avery; Paul S. Calem; Glenn B. Canner

2004-01-01

407

Is There a Right Way to Promote Health Insurance Through the Tax System?  

Microsoft Academic Search

The exclusion of employer contributions to health premiums has skewed the development of the insurance market, resulting in generous coverage for higher-income workers but leaving millions of others uninsured and facing rapidly rising health costs. The paper considers four recent reform proposals: capping the exclusion, tax credits for insurance, tax incentives for high-deductible insurance and health savings accounts, and full

Joseph R. Antos

408

Portfolio choices with taxes  

E-print Network

I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred ...

Huang, Jennifer, 1973-

2003-01-01

409

Optimizing Tax Careers and Corporate Tax DepartmentsOptimizing Tax Careers and Corporate Tax Departments EducationalEducational  

E-print Network

Optimizing Tax Careers and Corporate Tax DepartmentsOptimizing Tax Careers and Corporate Tax Departments 20132013 EducationalEducational Survey SeriesSurvey Series The Best MS Tax Programs According toThe Best MS Tax Programs According to Tax Hiring AuthoritiesTax Hiring Authorities #12;2013 Educational

Huang, Haiying

410

Death: 'nothing' gives insight.  

PubMed

According to a widely accepted belief, we cannot know our own death--death means 'nothing' to us. At first sight, the meaning of 'nothing' just implies the negation or absence of 'something'. Death then simply refers to the negation or absence of life. As a consequence, however, death has no meaning of itself. This leads to an ontological paradox in which death is both acknowledged and denied: death is … nothing. In this article, I investigate whether insight into the ontological paradox of the nothingness of death can contribute to a good end-of-life. By analysing Aquinas', Heidegger's and Derrida's understanding of death as nothingness, I explore how giving meaning to death on different ontological levels connects to, and at the same time provides resistance against, the harsh reality of death. By doing so, I intend to demonstrate that insight into the nothingness of death can count as a framework for a meaningful dealing with death. PMID:23054426

Ettema, Eric J

2013-08-01

411

This Program Gives Students a Firsthand Look at Health Careers.  

ERIC Educational Resources Information Center

The Salt Lake City schools' Health Careers Program gives junior and senior high school students who are considering medical profession careers an opportunity to have a two-semester internship experience in the medical field. Students earn credits while investigating various health careers. (MD)

Burton, Rebecca Brown

1986-01-01

412

SAN DIEGO STATE GIVING SOCIETIES SUPPORTING SAN DIEGO  

E-print Network

SAN DIEGO STATE GIVING SOCIETIES SUPPORTING SAN DIEGO STATE UNIVERSITY All gifts to San Diego State under Internal Revenue Code section 501(C)(3) and auxiliary of San Diego State University. FEDERAL TAX honors donors who support San Diego State with an annual gift of $1,000 or more. These alumni, parents

Ponce, V. Miguel

413

Planned Giving Administration: The Business Officer's Guide [with DVD  

ERIC Educational Resources Information Center

Some people associate planned giving with fancy trusts and exotic tax plans. The truth is far simpler and more profound. This book provides a comprehensive review of the subject, from the relative simplicity of outright gifts and bequests to the more complex workings of pooled income funds and retained life estates. The author lends a common sense…

Brostrom, Forrest C.

2005-01-01

414

Thomson Tax On - Line  

NSDL National Science Digital Library

Thomson Tax On-Line is provided by the Thomson Corporation, a major publishing group, to provide information on the latest developments in United Kingdom taxation. The Tax Alert section provides up-to-date UK tax news including government and professional bodies press releases, and tax case decisions. Tax news for the past three months is archived in the Tax Archive section. The Tax Facts section provides tax tables, the current indexation allowance, the current retail price index (RPI), and Inland Revenue Interest Factor Tables.

415

Anti-tax-avoidance provisions and the size of foreign direct investment  

Microsoft Academic Search

The paper sets up a model of a multinational firm in which the home country uses a credit with deferral or an exemption system and the host country is a low-tax jurisdiction. In this model the impact of anti-tax-avoidance provisions on the size and the growth of the foreign subsidiary is analyzed. Two main results emerge. First, anti-tax-avoidance provisions may

Alfons J. Weichenrieder

1996-01-01

416

Credit derivatives in Brazil  

E-print Network

The amounts outstanding of credit derivatives have grown exponentially over the past years, and these financial intruments that allow market participants to trade credit risk have become very popular in Europe and in the ...

Rüther, Henrique

2007-01-01

417

Credit Card Quiz.  

ERIC Educational Resources Information Center

Describes an activity in which students design credit cards and discover for themselves the mathematical realities of buying on credit. Employs multiple-intelligence theory to increase the chance that all students will be reached. (YDS)

Marks, Jeff

2000-01-01

418

Tax amnesties, justice perceptions, and filing behavior: a simulation study  

PubMed Central

A simulation study demonstrates the influence of perceived justice of a tax amnesty on subsequent tax compliance. In addition, it investigates how the amnesty is perceived to serve the punishment objectives retribution (i.e., giving offenders what they “deserve”) and value restoration (i.e., restoring the values violated by tax evasion). Hierarchical regression analysis revealed the expected positive influence of justice on subsequent tax compliance. However, when the influence of punishment objectives was controlled for, the influence of justice disappeared, while retribution and value restoration showed positive effects on post-amnesty tax compliance. PMID:20890463

Rechberger, Silvia; Hartner, Martina; Kirchler, Erich; Hammerle, Franziska

2010-01-01

419

De-Tax e Tobin Tax  

Microsoft Academic Search

De-Tax e Tobin Tax (di Marco Missaglia, Franco Osculati) - ABSTRACT: The Italian government has recently proposed the introduction of the so called De-Tax (or A-Tax) as a tool to fund more enerously development and anti-poverty programs in poor countries. The basic idea is simple: if the seller of a given good or service decides to devote a fraction of

Marco Missaglia; Franco Osculati

2003-01-01

420

Credit Based; Soccer Credit/Hours Class  

E-print Network

Credit Based; Soccer Credit/Hours Class Title Lead Instructor Phon e Email Office Hours 1 ACT 115- 002 Joel Ganey (949) 690- 5635 joel.ganey@gmail.com Upon request Class Title: ACT 115-002 Soccer Class & Thursdays,1:40PM-2:55PM Course Description: Soccer rules/regulations, skills, and games. Prerequisites: None

Maxwell, Bruce D.

421

Credit risk transfer  

Microsoft Academic Search

Executive summary Techniques for transferring credit risk, such as financial guarantees and credit insurance, have been a long-standing feature of financial markets. In the past few years, however, the range of credit risk transfer (CRT) instruments and the circumstances in which they are used have widened considerably. A number of factors have contributed to this growth, including: greater focus by

2003-01-01

422

Kisan Credit Card  

Microsoft Academic Search

Provision of timely and adequate credit has been one of the major challenges for banks in India in dispensation of agricultural and rural credit to the farmers. Constant innovation is required in order to achieve the aim. Agricultural credit cards are not a new concept in the field of agricultural banking in India. The scheme had already been introduced in

Danish Faruqui

2010-01-01

423

Met Ed gets reprieve: banks lend tax money  

Microsoft Academic Search

A consortium of banks agreed to loan Metropolitan Edison $23 million to pay its April 15 state taxes and temporarily relieve a cash-flow problem that is leading to default after the Pennsylvania Public Utility Commission expedited a rate request. The continued solvency of Met Ed is a matter of speculation because the present credit formula is based on liquid assets

Utroska

1981-01-01

424

Ag Income Tax Update for Farm Families Agricultural Business Management  

E-print Network

Act of 2012: On January 2, 2013, President Obama signed into law H.R. 8, the American Taxpayer Relief .................................................15 Earned Income Credit................................15 Health Savings Accounts Farm Family Tax and Retirement Provisions....................17 2012 Affordable Care Act and New

Blanchette, Robert A.

425

Ag Income Tax Update for Farm Families Agricultural Business Management  

E-print Network

Act of 2012: On January 2, 2013, President Obama signed into law H.R. 8, the American Taxpayer Relief.................................................. 15 Earned Income Credit................................ 15 Health Savings Accounts.............. 16 Farm Family Tax and Retirement Provisions.................... 17 2012 Affordable Care Act and New

Blanchette, Robert A.

426

Tax Policy Center: TaxVox  

NSDL National Science Digital Library

The Brookings Institution offers comment on topics such as financial restructuring, international relations, and metropolitan policy. Its Tax Policy Center is one of its thematic centers that provides access to white papers, commentaries, data sets and other resources related to this complex subject. This in-house blog, TaxVox, offers up thoughtful musings on the wide world of taxes that will be of note to policy makers and journalists, as well as the general public. Visitors can scan through these posts at their leisure, which include "Taxing Bitcoin" and "Time to Park the Commuter Tax Subsidy." Additionally, the site contains a search engine and a list of Recent Entries.

2014-01-21

427

effectively tax treaty?  

E-print Network

Is income effectively connected to US trade/ business? Is this exempt under the tax treaty? Does- employee comp? Is income "effectively connected"? Is payment subject to a lower tax rate? Is payment for rent or royalty? Individual completes IRS form 1001. Payment will not be taxed. (Code "N") Taxes

Krovi, Venkat

428

Tax History Museum  

NSDL National Science Digital Library

The 2000 tax deadline has passed, and users with taxes on their minds may be interested in the Tax History Museum. Created and maintained by Tax Analysts, this online museum covers American tax history from 1660 to the present. Divided into chronological periods, each exhibit contains a narrative history of American taxes, complete with images of documents, portraits of some of the key figures, and illustrations. Still under construction, the 20th-century exhibit will also contain sound clips of some of the most famous tax-related speeches of the last 100 years.

429

26 CFR 1.44-2 - Property to which credit for purchase of new principal residence applies.  

Code of Federal Regulations, 2011 CFR

...2009-04-01 true Property to which credit for...Tax § 1.44-2 Property to which credit for...recreational facilities no matter how extensive does...occupancy by a dependent child of the taxpayer is...portion of the basis of the property allocable...

2011-04-01

430

26 CFR 1.44-2 - Property to which credit for purchase of new principal residence applies.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Property to which credit for...Tax § 1.44-2 Property to which credit for...recreational facilities no matter how extensive does...occupancy by a dependent child of the taxpayer is...portion of the basis of the property allocable...

2012-04-01

431

26 CFR 1.44-2 - Property to which credit for purchase of new principal residence applies.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Property to which credit for...Tax § 1.44-2 Property to which credit for...recreational facilities no matter how extensive does...occupancy by a dependent child of the taxpayer is...portion of the basis of the property allocable...

2013-04-01

432

TaxWeb  

NSDL National Science Digital Library

TaxWeb is a comprehensive resource center of tax information at the federal, state, and local levels. Highlights include a twelve-month tax calendar with specific dates for those paying excise taxes, employers, and the general public; a list of tax publishers (software included), complete with links to company homepages; and information on where to file by mail, Internet, fax, or other medium.

433

The Tax History Project  

NSDL National Science Digital Library

Established in 1995 by Tax Analysts, the Tax History Project helps scholars, policymakers, students, and citizens easily access primary historical documents relating to American tax history. This rich resource archives US Treasury, White House, and Congressional documents from the early national, Depression, and World War II eras. Cartoon and poster image galleries supplement the text archives. Other features include statistical data on American taxation, Presidential Tax Returns, books reviews, and links to tax policy discussion groups.

434

Tax needn't be taxing, but in the case of organ donation it might be.  

PubMed

Petersen and Lippert-Rasmussen argue that, while a tax credit scheme to encourage organ donation would be costly, the increased number of organs for transplantation would lead to other savings in the healthcare system. In the present work some calculations are provided and it is suggested that, even given optimistic assumptions, the cost to the state of implementing the system as proposed would be high and unlikely to garner the support of politicians and policymakers. PMID:22396522

Quigley, Muireann

2012-08-01

435

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

ERIC Educational Resources Information Center

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

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

436

Clemson Transfer Credit Categories and Policies CLEMSON TRANSFER CREDIT CLASSIFICATIONS  

E-print Network

Clemson Transfer Credit Categories and Policies CLEMSON TRANSFER CREDIT CLASSIFICATIONS FREQUENTLY Clemson Course (4999) What classifications of transfer credit does Clemson utilize to award credit- or four-year), credit for a specific Clemson course can be awarded from the 1000 to 4000 level. Elective

Duchowski, Andrew T.

437

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

NASA Astrophysics Data System (ADS)

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

Sedmak, M. R.

438

Optimal advanced credit releases in ecosystem service markets.  

PubMed

Ecosystem service markets are popular policy tools for ecosystem protection. Advanced credit releases are an important factor affecting the supply side of ecosystem markets. Under an advanced credit release policy, regulators give ecosystem suppliers a fraction of the total ecosystem credits generated by a restoration project before it is verified that the project actually achieves the required ecological thresholds. In spite of their prominent role in ecosystem markets, there is virtually no regulatory or research literature on the proper design of advanced credit release policies. Using U.S. aquatic ecosystem markets as an example, we develop a principal-agent model of the behavior of regulators and wetland/stream mitigation bankers to determine and explore the optimal degree of advance credit release. The model highlights the tension between regulators' desire to induce market participation, while at the same time ensuring that bankers successfully complete ecological restoration. Our findings suggest several simple guidelines for strengthening advanced credit release policy. PMID:24368497

BenDor, Todd K; Guo, Tianshu; Yates, Andrew J

2014-03-01

439

GIVING  

Microsoft Academic Search

sther Katz Rosen recognized that misunderstanding gifted children is a problem: talented children often suffer, and society risks losing their potential contributions. In 1974, Dr. Rosen made a large gift to APF to enable researchers to apply psychology to study gifted children, and APF remains committed to this endeavor.

DAVID A. SBARRA

440

Giving \\  

Microsoft Academic Search

For several decades, role playing games (RPGs) have enjoyed a growing popularity, not only with Western youth, but also with researchers in various academic fields. The interactive nature of RPGs, which involve participants actively in creating fictional plots and characters, makes them especially useful for exploring a given issue on several levels at once. We have attempted to verify these

JUSTYNA DESZCZ-TRYHUBCZAK; AGATA ZARZYCKA

441

Dynamic Virtual Credit Card Numbers  

Microsoft Academic Search

Theft of stored credit card information is an increasing threat to e-commerce. We propose a dynamic virtual credit card number scheme that reduces the damage caused by stolen credit card numbers. A user can use an existing credit card account to generate multiple virtual credit card numbers that are either usable for a single transaction or are tied with a

Ian Molloy; Jiangtao Li; Ninghui Li

2007-01-01

442

Using the Tax System to Promote Physical Activity: Critical Analysis of Canadian Initiatives  

PubMed Central

In Canada, tax incentives have been recently introduced to promote physical activity and reduce rates of obesity. The most prominent of these is the federal government's Children's Fitness Tax Credit, which came into effect in 2007. We critically assess the potential benefits and limitations of using tax measures to promote physical activity. Careful design could make these measures more effective, but any tax-based measures have inherent limitations, and the costs of such programs are substantial. Therefore, it is important to consider whether public funds are better spent on other strategies that could instead provide direct public funding to address environmental and systemic factors. PMID:21680912

Larre, Tamara; Sauder, JoAnne

2011-01-01

443

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

...WNC National Partners, LLC (``WNC National Partners'') and WNC & Associates...Commission by 5:30 p.m. on August 1, 2011...invest as a limited partner or member in other...member is WNC National Partners. WNC National...

2011-07-12

444

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

Discussions of environmental policy and the tax system have emphasized the value of pollution tax revenues, which can be used to reduce other tax distortions in the economy. However by raising private marginal production costs, environmental taxes also tend to reduce GDP and exacerbate the welfare costs of conventional taxes. For environmental taxes in consumption goods industries, the net welfare

Ian W. H. Parry

1995-01-01

445

Credit Derivatives and Risk Management.  

National Technical Information Service (NTIS)

The striking growth of credit derivatives suggests that market participants find them to be useful tools for risk management. I illustrate the value of credit derivatives with three examples. A commercial bank can use credit derivatives to manage the risk...

M. S. Gibson

2007-01-01

446

Taxes and Pensions  

E-print Network

Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of ...

Diamond, Peter A.

447

Hybrid Taxis Give Fuel Economy a Lift, Clean Cities, Fleet Experiences, April 2009 (Fact Sheet)  

SciTech Connect

Clean Cities helped Boston, San Antonio, and Cambridge create hybrid taxi programs. The hybrid taxis are able to achieve about twice the gas mileage of a conventional taxi while helping cut gasoline use and fuel costs. Tax credits and other incentives are helping both company owners and drivers make the switch to hybrids. Program leaders have learned some important lessons other cities can benefit from including learning a city's taxi structure, relaying benefits to drivers, and understanding the needs of owners.

Not Available

2009-04-01

448

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

2008-10-01

449

Property-tax incentives for implementing soil-conservation programs under constitutional taxing limitations  

SciTech Connect

This article describes how property-tax incentives can be used to implement soil-conservation programs on agricultural and open-space lands under the differential-assessment statutes and other exceptions to constitutional limitations on taxation powers. The article describes restrictions imposed on taxing powers by the constitutional uniformity clauses and methods for circumventing those limitations; various property-tax incentives available for conservation programs; types of differential or use-value assessments providing property-tax relief for farm, forest, and open-space land preservation; eligibility of lands for differential assessments; methods available to landowners for participation in differential assessments; and determination of value under differential assessment. The article next details how each of the three primary types of differential or use-value assessment statutes for farm, forest, and open-space land preservation provides exceptions to the uniformity clauses for property tax incentives to implement soil-conservation programs. Other methods available for providing exceptions to the uniformity clauses to permit property-tax incentives are also described for each of the three states. Each of these states has statutes giving favorable tax treatment to certain types of property, such as pollution-abatement equipment, alternative energy-producing devices, and even country clubs. These statutes can be used as examples of finding a constitutional method for providing favorabe tax treatment to promote participation in soil-conservation programs.

Massey, D.T. (Dept. of Agriculture, Washington, DC); Silver, M.B.

1982-01-01

450

20 CFR 211.7 - Compensation credited for creditable military service.  

... Compensation credited for creditable military service. 211.7 Section 211.7... Compensation credited for creditable military service. In determining the creditable...amounts shall be credited for each month of military service, provided the employee's...

2014-04-01

451

75 FR 17083 - Fiduciary Duties at Federal Credit Unions; Mergers and Conversions of Insured Credit Unions...  

Federal Register 2010, 2011, 2012, 2013

...Federal Credit Unions; Mergers and Conversions of Insured Credit Unions; Correction...Federal credit unions and mergers and conversions of insured credit unions. The proposed...Federal Credit Unions; Mergers and Conversions of Insured Credit Unions) in the...

2010-04-05

452

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

Boskin, Michael J.

1985-01-01

453

Debt and Taxes  

Microsoft Academic Search

It is argued that, in the absence of poll taxes, it is the tax rate, rather than the debt\\/income ratio, that should be (ex ante) stabilized. In a two-state world with constant transition probabilities, optimally, periods of deficit (surplus) are associated with high (low) and rising (falling) taxes whether shocks are to preferences or technology. Consumption has distinctive advantages over

John S Flemming

1988-01-01

454

Preparing Your Taxes  

NSDL National Science Digital Library

This week's In the News looks at the resources available for people preparing their taxes. The eight resources discussed provide information and additional resources to taxpayers who are preparing their return. With the tax filing deadline of April 15 approaching, tax return preparation is in full swing.

Ng, Thiam H.

455

Tax competition and Leviathan  

Microsoft Academic Search

Attitudes towards downward pressure on tax rates from international tax competition depend on attitudes towards government. This paper synthesises the two extremes which, as in other areas of public finance, have dominated the debate, typically being presented as stark alternatives: the view of government as a Leviathan (from which tax competition emerges as a useful constraint on policy-makers) and the

Jeremy Edwards; Michael Keen

1996-01-01

456

Credit Rating Targets  

Microsoft Academic Search

Credit ratings can be viewed as a summary statistic that captures various elements of a firm's capital structure. They incorporate a firm's debt ratio, the maturity and priority structure of its debt, as well as the volatility of its cash flows. However, regressions of credit ratings on firm characteristics provide inferences that are not always consistent with the interpretations of

Armen Hovakimian; Ayla Kayhan; Sheridan Titman

457

Fair Credit Billing.  

ERIC Educational Resources Information Center

Designed for the general public and possibly suitable also for high school economics students, this pamphlet explains how to resolve a billing dispute in a way that protects the customer's credit rating and legal rights. The pamphlet focuses on specific requirements of the Fair Credit Billing law and presents the following: (1) six legal criteria…

Board of Governors of the Federal Reserve System, Washington, DC.

458

Credit for Noncollegiate Learning  

ERIC Educational Resources Information Center

Describes the Project on Noncollegiate-Sponsored Instruction, a system (developed by the American Council on Education and the New York State Board of Regents) to provide for academic credit for college-level coursework given by noncollegiate organizations. The evaluation system for selecting and reviewing courses and making credit recommendations…

Sullivan, John J.; Green, Madeleine F.

1975-01-01

459

Credit card interchange fees  

Microsoft Academic Search

We build a model of credit card pricing that explicitly takes into account credit functionality. We show that a monopoly card network always selects an interchange fee that exceeds the level that maximizes consumer surplus. If regulators only care about consumer surplus, a conservative regulatory approach is to cap interchange fees based on retailers’ net avoided costs from not having

Jean-Charles Rochet; Julian Wright

2009-01-01

460

Credit card interchange fees  

Microsoft Academic Search

We build a model of credit card pricing that explicitly takes into account credit functionality. In the model a monopoly card network always selects an interchange fee that exceeds the level that maximizes consumer surplus. If regulators only care about consumer surplus, a conservative regulatory approach is to cap interchange fees based on retailers’ net avoided costs from not having

Jean-Charles Rochet; Julian Wright

2010-01-01

461

Does giving make us prosperous?  

Microsoft Academic Search

Nonprofit economists have always assumed that income is a precursor to giving. In contrast, many philosophical and religious\\u000a teachings have asserted that it is giving that leads to prosperity. This article seeks to test the non-economic hypothesis,\\u000a using data from the 2000 Social Capital Community Benchmark Survey. It identifies strong evidence that money giving does,\\u000a in fact, influence income. This

Arthur C. Brooks

2007-01-01

462

A Guide to Advanced Placement Credit, International Baccalaureate Credit  

E-print Network

Advanced Standing A Guide to Advanced Placement Credit, International Baccalaureate Credit and Transfer Credit 2013-2014 #12;page 3 As a nationally ranked research university, Clemson welcomes students with AP, IB and transfer credit. The University recognizes the academic value to earning college hours

Duchowski, Andrew T.

463

An Empirical Study of Credit Scoring Model for Credit Card  

Microsoft Academic Search

The purpose of this paper is to propose an optimal credit scoring model to reassess the default risk of credit card holders for credit card issuing banks in Taiwan. This paper adopted four credit scoring models which are the linear discriminant analysis, decision tree, back-propagation neural network, and a hybrid method to evaluate the default risk. By comparing the evaluation

Hui-Chung Yeh; Min-Li Yang; Li-Chuen Lee

2007-01-01

464

Tax Policy and Administration  

NSDL National Science Digital Library

World Bank's new Tax Policy and Administration Website is the seventh site in a series offering in-depth bibliographies of aspects of the public sector. Tax Policy and Administration is divided into five main topics. Each of the five topics provides a collection of readings, papers, and reports. The key reading in the first topic, Institutional Framework of Tax Policy, deals with a comparative analysis of the Korean, US, and Japanese electoral tax cycles. Designing Tax Structure looks at tax design, including theory, practice, and analytic methods. The third section, The Institutional Framework of Tax Administration, examines cultural, social, economic, and legal institutions and their effects on tax administration, such as corruption, incentives, and economic development and reform. Tax administration itself is covered in the fourth topic, and the final theme, Evaluating Tax Policy and Administration, offers a collection of readings providing analysis of tax administration framework. This site's compilation is obviously carefully thought out and researched. While each reading is abstracted, only a handful of them are available in their entirety online.

2007-08-05

465

Tax History Project  

NSDL National Science Digital Library

The Tax Analysts group, a non-profit organization that has been providing tax news and analysis for over 40 years, has dedicated part of their website to the "Tax History Project", which includes a "Tax History Museum", archives of "Presidential Tax Returns", and a "1040 Archive" that covers the years 1913 to 2006. The Project was established in 1995 to "provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation". Visitors will find the full text of nine of the Federalist Papers, which discuss federal revenue and taxing powers, in the "Taxing Federalism" link. There is also an excellent explanation of what the authors of the Federalist Papers (Alexander Hamilton, James Madison and John Jay) meant to accomplish by publishing the series of 85 essays. Those persons interested in political cartoons and posters about taxes and war bonds from World War II will surely enjoy the "Images in Tax History" link. Finally, visitors who want to keep abreast of tax history items can subscribe to the free Tax History Bulletin via the "Free Newsletter" link.

466

20 CFR 416.207 - You do not give us permission to contact financial institutions.  

Code of Federal Regulations, 2010 CFR

...payments you must give us permission to contact...about you. You must give us this permission when you...You must also provide us with permission from anyone... (1) Bank, (2) Savings bank, (3) Credit card...institution as defined in section 1101(1) of...

2010-04-01

467

20 CFR 416.207 - You do not give us permission to contact financial institutions.  

Code of Federal Regulations, 2011 CFR

...payments you must give us permission to contact...about you. You must give us this permission when you...You must also provide us with permission from anyone... (1) Bank, (2) Savings bank, (3) Credit card...institution as defined in section 1101(1) of...

2011-04-01

468

20 CFR 416.207 - You do not give us permission to contact financial institutions.  

...payments you must give us permission to contact...about you. You must give us this permission when you...You must also provide us with permission from anyone... (1) Bank, (2) Savings bank, (3) Credit card...institution as defined in section 1101(1) of...

2014-04-01

469

20 CFR 416.207 - You do not give us permission to contact financial institutions.  

Code of Federal Regulations, 2013 CFR

...payments you must give us permission to contact...about you. You must give us this permission when you...You must also provide us with permission from anyone... (1) Bank, (2) Savings bank, (3) Credit card...institution as defined in section 1101(1) of...

2013-04-01

470

20 CFR 416.207 - You do not give us permission to contact financial institutions.  

Code of Federal Regulations, 2012 CFR

...payments you must give us permission to contact...about you. You must give us this permission when you...You must also provide us with permission from anyone... (1) Bank, (2) Savings bank, (3) Credit card...institution as defined in section 1101(1) of...

2012-04-01

471

The Roots of Minority Giving.  

ERIC Educational Resources Information Center

Discussion of ways to increase minority giving to colleges and universities debunks the myth of "minorities don't give," and reports a recent study of minority philanthropy, which details philanthropic characteristics of four minority cultures: blacks, Hispanics, Asian Americans, and American Indians. Specific strategies recommended include…

Abbe, M. Ann

2000-01-01

472

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

1 Gender, Tax Policies and Tax Reform in Comparative Perspective Fran Bennett Department of Social;2 Gender, Tax Policies and Tax Reform in Comparative Perspective Paper presented at The Levy Economics Institute of Bard College 17-18 May 2006 Gender Issues in Tax Reform ­ the example of the UK 1. Introduction

de Gispert, AdriĂ 

473

Taxing Food for Home Consumption Taxing the Poor: Road Map  

E-print Network

#12;#12;Taxing Food for Home Consumption #12;Taxing the Poor: Road Map · Regional differences in income poverty & poverty related outcomes · Historical patterns of property tax · Emergence of supermajority rules · Growth of sales tax in the south · Patterns of revenue and spending · Total tax

von der Heydt, RĂĽdiger

474

State Government Tax Collections: 1998  

NSDL National Science Digital Library

The annual Census Bureau report State Government Tax Collections Data by State presents statistics on tax collections for the 50 US state governments in HTML table, ASCII text file, and spreadsheet file formats. According to the 1998 data, individual income taxes and general sales taxes continued to be the mainstay of most state government tax systems last year.

1999-01-01

475

Employee Benefits and Tax Reform  

Microsoft Academic Search

The current tax treatment of pensions and health insurance in the United States is a hybrid that lacks consistency under either an accrual income tax system or a consumption tax system. Under an accrual income tax, employer contributions to pension plans represent an addition to wealth that would be taxed at the time they are made. The interest earned on

Stephen A. Woodbury

1996-01-01

476

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

This paper analyzes the relation between tax competition and fiscal equalization. In particular, it asks the question whether fiscal equalization schemes can mitigate inefficient tax competition. Two transfer schemes are considered: tax revenue and tax base equalization schemes. The paper shows that equalizing transfers may internalize fiscal externalities. In particular, in a small open economy tax base equalization yields efficient

Marko Köthenbürger

2002-01-01

477

Tax Benefits and Higher Education  

E-print Network

Tax Benefits and Higher Education #12;Making Tax Benefits Work for You While"tax"and"benefit"seem like contradictory terms,the fact is that there are a number of tax incentives to help taxpayers offset the cost of higher education. You may be eligible for certain tax benefits if you,your spouse or your

Gelfond, Michael

478

Advanced Placement Credit Fall Adjustments Credits Grade Spring Adjustments Credits Grade ENGL 101  

E-print Network

must be completed with a grade of "C" or better Repeat Credits Used Third Semester Fourth SemesterName: UID: Advanced Placement Credit Total Fall Adjustments Credits Grade Spring Adjustments Credits Grade ENGL 101 MATH 140 4 * MATH 141 4 * MATH 140 CMSC 106 4 * Supporting Sequence 3 * CORE - HA

Lathrop, Daniel P.

479

Giving Reasons for Terminating Employees  

Microsoft Academic Search

The legal review presented in this article, the writer says, should help administrators feel more comfortable with the task of formally evaluating teachers. He believes the practice of giving reasons for terminating employees will enhance the credibility of administrators.

J. P. Mahon

1979-01-01

480

How to Safely Give Acetaminophen  

MedlinePLUS

... without getting a doctor's OK first. What Is Acetaminophen Also Called? Acetaminophen is the generic name of ... 160 mg/5 ml per dose). Continue Giving Acetaminophen Refer to the following dosage charts for the ...

481

Consumer Handbook to Credit Protection Laws.  

ERIC Educational Resources Information Center

The five sections of this consumer handbook are The Cost of Credit, Applying for Credit, Credit Histories and Records, Correcting Credit Mistakes, and Complaining about Credit. Each section discusses relevant legislation: Truth in Lending, the Equal Credit Opportunity Act, and the Fair Credit Reporting Act. Topics discussed in section I include…

Board of Governors of the Federal Reserve System, Washington, DC.

482

76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes  

Federal Register 2010, 2011, 2012, 2013

...9553] RIN 1545-BH90 Disregarded Entities; Excise Taxes and Employment Taxes AGENCY: Internal Revenue Service (IRS), Treasury...regulations relating to disregarded entities and excise taxes. These regulations also make conforming changes...

2011-10-26

483

The Fiscal Impact of Tuition Tax Credits in New Mexico  

ERIC Educational Resources Information Center

Proposals to expand opportunities for children to attend independent schools prompt heated and complex debates. Proponents and opponents bring a number of philosophical and ideological arguments to public policy discussions, while lawmakers often justify their decisions on the basis of the perceived economic and fiscal impacts of the proposals.…

Gottlob, Brian J.

2005-01-01

484

Iowa's Research Activities Tax Credits Program Evaluation Study  

E-print Network

, Mike Ralston of the Iowa Association of Business and Industry, Elliot Smith of the Iowa Business.................................................................... 16 III. Research Expenditures and the Economy...................................................................... 21 C. Business RAC Claims by Size and Industry

Lin, Zhiqun

485

77 FR 30377 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...lawfully present in the United States may be treated as...percent of the Federal poverty line (FPL) and...than 100 percent of the Federal poverty line for the taxpayer's family...lawfully present in the United States, the taxpayer...

2012-05-23

486

Tax policy and planning implications of hidden taxes: effective marginal tax rate exercises  

Microsoft Academic Search

Hidden taxes in the form of floors and phaseouts are prevalent in the current US tax system and can have a considerable impact on the marginal tax rate faced by the taxpayer. It is important that future tax professionals be familiar with the theoretical and practical implications of hidden taxes. This paper provides a series of classroom exercises to illustrate

Carol M Fischer; Timothy J Rupert; Martha L Wartick

2001-01-01

487

Tax Coordination and Unemployment  

Microsoft Academic Search

This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies.\\u000a Unemployment is modeled as resulting from wage bargaining. The analysis focuses on the effect of labour and capital tax coordination\\u000a on welfare. We show that, while coordinated capital and labour tax increases unambiguously raise welfare if labour markets\\u000a are competitive, different results emerge

Clemens Fuest; Bernd Huber

1999-01-01

488

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

PubMed Central

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

Kirchler, Erich; Wahl, Ingrid

2010-01-01

489

Higher Education: Improved Tax Information Could Help Families Pay for College. Report to the Committee on Finance, U.S. Senate. GAO-12-560  

ERIC Educational Resources Information Center

The federal government provides billions of dollars in assistance each year to students and families through federal student aid programs authorized under Title IV of the Higher Education Act of 1965 and through tax expenditures, such as credits and deductions. GAO was asked to (1) describe the size and distribution of Title IV student aid and tax

White, James R.; Scott, George A.

2012-01-01

490

Student Aid and Tax Benefits: Better Research and Guidance Will Facilitate Comparison of Effectiveness and Student Use. Report to Congressional Committees.  

ERIC Educational Resources Information Center

To assist Congress as it prepares for the reauthorization of the Higher Education Act, a study was undertaken of Title IV aid programs and higher education tax provisions designed to assist students and families. Focusing on the HOPE and Lifetime Learning tax credits. Data from the National Postsecondary Student Aid Study and other databases were…

Ashby, Cornelia M.

491

The three Ts of giving.  

PubMed

The profession of dentistry is recognized as one of the most trusted, honest, and ethical professions by many sources. But are we the most generous with the three Ts of philanthropic giving: time, talent, and treasure? We are fortunate to be able to do what we do and are rewarded accordingly. No matter what stage of dentistry our career is in, we should be able to give back to our profession, our communities, and society in one, if not all three, of the Ts of philanthropy. PMID:19830997

Yarborough, Craig S

2009-04-01

492

Hiring Seniors: Everybody Gives, Everybody Benefits  

ERIC Educational Resources Information Center

Living on fixed incomes and faced with increasing taxes, senior citizens frequently feel the squeeze of a tightening economy more than other populations. Their retirement dollars buy less as their property taxes inch upward, despite the fact that they don't have school-age children. The Hempfield and Manheim Township School Districts in…

Ruder, Robert

2011-01-01

493

The New Planned Giving Officer.  

ERIC Educational Resources Information Center

A planned giving officer is seen as an asset to college/university development for technical expertise, credibility, and connections. Attorneys, certified public accountants, bank trust officers, financial planners, investment advisers, life insurance agents, and real estate brokers may be qualified but probably also need training. (MSE)

Jordan, Ronald R.; Quynn, Katelyn L.

1994-01-01

494

Women and human services giving.  

PubMed

The first decades of the new century are expected to witness a dramatic increase in charitable giving. And women will be more influential than ever before in determining the beneficiaries of this giving. The purpose of the research reported in this article is to provide useful information for social workers involved in program fundraising by examining various factors that may influence women's future charitable giving to human services. Data for this study were taken from a representative national sample of 2,719 U.S. adults. The Gallup Organization conducted in-home face-to-face interviews in 1996 for the Independent Sector. The results of this secondary analysis indicate that people who give to human services, in contrast to those who do not, were more likely to be white women, have a higher income, and volunteer in human services. In addition, the analysis provides evidence that women are more committed to the role of charitable organizations in society and believe that they have the power to improve the welfare of others. PMID:10634084

Marx, J D

2000-01-01

495

HOW TO GIVE GOOD PRESENTATIONS  

E-print Network

HOW TO GIVE GOOD PRESENTATIONS Don't use this as a model: avoid bulleted lists, use graphics, avoid circumstances, talks should emphasize unpublished material Exposure outside of our specialized area ­ throw away material on the fly instead. Know in advance what material can be jettisoned. People

Jacob, Daniel J.

496

Tax Reform & University Development.  

ERIC Educational Resources Information Center

This brochure discusses the implications of the Tax Reform Act of 1969 for university and college development officers charged with the responsibility for solicitation of gifts, bequests and grants from foundations. The solicitation of deferred gifts, bequests and grants from foundations is discussed in chapter one in relation to tax reform and…

Myers, John Holt

497

How Leviathan Taxes  

Microsoft Academic Search

The Leviathan hypothesis remains a cornerstone of constitutional tax theory. Following Brennan and Buchanan's (1980) seminal contribution, the power to tax is often likened to a monopoly, and its use by a revenue-maximising government is said to obey the rules of optimal taxation theory. We revisit, and refine, this position, explaining its underpinnings and discussing the Leviathan solution in several

Klaus Beckmann; Elisabeth Lackner-Frey

2002-01-01

498

Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting  

Microsoft Academic Search

This paper deals with the so-called ‘double dividend’ of an environmental tax reform. In a model with only labor and a polluting input as factors of production, we find that society faces a trade-off between internalizing environmental externalities and raising revenues in the least distortionary way. However, if capital enters the production structure, an ecological tax reform may render the

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

499

A Primer on Taxes  

ERIC Educational Resources Information Center

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

AGB Reports, 1978

1978-01-01

500

Credit Card Receipt Your credit card transaction was successful.  

E-print Network

Credit Card Receipt Your credit card transaction was successful. Print this receipt for your records. APPLICATION SUMMARY AND CREDIT CARD RECEIPT- Please Print for Your Records Thank you for your University Student Number and to advise you of your admission status for the program and term for which you

deYoung, Brad