Sample records for give tax credits

  1. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

  2. Federal Fuels Taxes and Tax Credits (released in AEO2009)

    EIA Publications

    2009-01-01

    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.

  3. The Earned Income Tax Credit

    Microsoft Academic Search

    V. Joseph Hotz; John Karl Scholz

    2001-01-01

    Since its inception in 1975, the Earned Income Tax Credit (EITC) has grown into the largest, Federally-funded means-tested cash assistance program in the United States. In this chapter, we review the political history of the EITC, its rules and goals and provide a broad set of program statistics on its growth and coverage. We summarize conceptual underpinnings of much of

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 2013-04-01 false Reconciling the premium tax credit with advance credit payments...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.36B-4 Reconciling the premium tax credit with advance credit...

  5. Can alternate energy live without tax credits

    Microsoft Academic Search

    Smock

    1985-01-01

    A combination of low oil prices and the expiration of federal tax credits comes before alternative energy systems have had a big breakthrough into large-scale commercial application, either for bulk energy production or decentralized application. An overview of solar photovoltaics and solar thermal points out that whether the government decides to extend tax credits will determine if the US is

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

    ERIC Educational Resources Information Center

    Alexander, Kern

    1983-01-01

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

  7. Tuition Tax Credits: Historical and Hopeful Perspective.

    ERIC Educational Resources Information Center

    Walch, Timothy

    1984-01-01

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  9. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  10. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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...

  11. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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 §...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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 §...

  13. Tuition Tax Credits: A Social Revolution.

    ERIC Educational Resources Information Center

    Sowell, Thomas

    1982-01-01

    Supports the Packwood-Moynihan Tuition Tax Credit bill because of its importance to the poor, the working class, and all whose children are trapped in educationally deteriorating and physically dangerous public schools. (JOW)

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

    ERIC Educational Resources Information Center

    FitzPatrick, Christina Smith; Campbell, Nancy Duff

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

  15. 76 FR 50931 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ...REG-131491-10] RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY...regulations relating to the health insurance premium tax credit enacted by...be able to purchase private health insurance through State-based...

  16. 78 FR 7264 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

    ...TD 9611] RIN 1545-BL49 Health Insurance Premium Tax Credit AGENCY...regulations relating to the health insurance premium tax credit enacted...wish to enroll in qualified health plans through Affordable Insurance Exchanges...

  17. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ...602 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction...final regulations relate to the health insurance premium tax credit enacted by...and Affordable Care Act and the Health Care and Education...

  18. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

    ...1 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction...final regulations relate to the health insurance premium tax credit enacted by...and Affordable Care Act and the Health Care and Education...

  19. 77 FR 30377 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ...TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY...regulations relating to the health insurance premium tax credit enacted by...described in the Children's Health Insurance Program Reauthorization...

  20. Federal Fuels Taxes and Tax Credits (released in AEO2007)

    EIA Publications

    2007-01-01

    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.

  1. School Facilities and Tax Credit Bonds

    ERIC Educational Resources Information Center

    Edelstein, Frederick S.

    2009-01-01

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

  2. Regulations for the California solar tax credit

    SciTech Connect

    Not Available

    1984-01-01

    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.

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

    EIA Publications

    2008-01-01

    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.

  4. 75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

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

  5. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as “foreign death taxes”). The credit is allowed...

  6. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as “foreign death taxes”). The credit is allowed...

  7. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as “foreign death taxes”). The credit is allowed...

  8. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as “foreign death taxes”). The credit is allowed...

  9. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Credit for foreign death taxes. 20.2014-1 Section 20... § 20.2014-1 Credit for foreign death taxes. (a) In general. ...hereinafter referred to as “foreign death taxes”). The credit is allowed...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ...Encouraging New Markets Tax Credit Non-Real Estate Investments AGENCY...the success of new markets tax credit real estate investments overall...regard to non-real estate businesses under the new markets tax credit...

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

    ERIC Educational Resources Information Center

    Gottlob, Brian J.

    2006-01-01

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

  12. Public and Private Schools: Evidence on Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Catterall, James S.; Levin, Henry M.

    1982-01-01

    Discusses the conclusion reached by Coleman, Hoffer and Kilgore in their report "Public and Private Schools" that tuition tax credits would increase minority and low-income family participation in private, secondary schools. The implications of estimates of enrollment changes from tuition tax credits are analyzed. (AM)

  13. The Economics of Education Tax Credits. Critical Issues.

    ERIC Educational Resources Information Center

    West, E. G.

    Based on the view that tuition tax credits will benefit all taxpayers, this report examines the history and economics of educational financing to furnish a background for an explanation of current proposals to provide tuition tax credits. The author begins with five theoretical economic models of school finance designed to explain the logic of…

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

    ERIC Educational Resources Information Center

    Pathak, Arohi; Wessely, Mike; Mincberg, Elliot

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

  15. Tax Benefits of Giving Each province has its own tax rate. For example, in Manitoba, a charitable donation over $200 will

    E-print Network

    Major, Arkady

    donation over $200 will return almost 46.4% of that gift back to you as a tax credit. While tax savings Education Complex Winnipeg, MB R3T 2N2 Tel.: (204) 474-9195 or Toll Free: 1-800-330-8066 Fax: (204) 474-7635 Email: planned_giving@umanitoba.ca $200.00 Pick your province $0.00 $200.00 #12;

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

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

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

  17. 76 FR 27609 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-12

    ...Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d); Correction...separate foreign tax credit limitation categories under section 904(d) of the Internal...With Respect to the Pre-2007 Separate Category for High Withholding Tax...

  18. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...for credit or refund by tax return preparers. 55.6696-1... EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration...for credit or refund by tax return preparers. (a) In...

  19. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2010-04-01 true Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 2012-04-01 false Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 2013-04-01 true Credit for death taxes on remainders. 20.2015-1...Against Tax § 20.2015-1 Credit for death taxes on remainders. (a) If...portion of the Federal estate tax for State death taxes and foreign death taxes...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Recovery of death taxes claimed as credit. ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...20.2016-1 Recovery of death taxes claimed as credit. ...receiving a refund of any State death taxes or foreign death...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Recovery of death taxes claimed as credit. ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...20.2016-1 Recovery of death taxes claimed as credit. ...receiving a refund of any State death taxes or foreign death...

  6. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Recovery of death taxes claimed as credit. ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...20.2016-1 Recovery of death taxes claimed as credit. ...receiving a refund of any State death taxes or foreign death...

  7. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Recovery of death taxes claimed as credit. ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...20.2016-1 Recovery of death taxes claimed as credit. ...receiving a refund of any State death taxes or foreign death...

  8. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Recovery of death taxes claimed as credit. ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...20.2016-1 Recovery of death taxes claimed as credit. ...receiving a refund of any State death taxes or foreign death...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Credit for State death taxes. 20.2011-1 Section 20...Tax § 20.2011-1 Credit for State death taxes. (a) In general. A...States (hereinafter referred to as “State death taxes”). The credit, however, is...

  10. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

  11. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

  12. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

  13. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

  14. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Application of credit in cases involving a death tax convention. 20.2014-4 Section...Application of credit in cases involving a death tax convention. (a) In general. (1) If credit for a particular foreign death tax is authorized by a death tax...

  15. Labor Supply Response to the Earned Income Tax Credit

    Microsoft Academic Search

    Nada Eissa; Jeffrey B Liebman

    1996-01-01

    This paper examines the impact of the Tax Reform Act of 1986 (TRA86), which included an expansion of the earned income tax credit, on the labor force participation and hours of work of single women with children. We identify the impact of TRA86 by comparing the change in labor supply of single women with children to the change for single

  16. The labour market impact of the working families’ tax credit

    Microsoft Academic Search

    Richard Blundell; Alan Duncan; Julian McCrae; Costas Meghir

    2000-01-01

    In October 1999, the working families’ tax credit (WFTC) replaced family credit as the main package of in-work support for families with children. Among a range of stated aims, the WFTC is intended to ‘... improve work incentives, encouraging people without work to move into employment’. In this paper, we consider the impact of WFTC on hours and participation. To

  17. 76 FR 39341 - Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ...1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY...from the public on how the new markets tax credit program may be amended to encourage non-real estate investments. FOR FURTHER...

  18. The Earned Income Tax Credit and the Labor Supply of Married Couples

    Microsoft Academic Search

    Nada Eissa; Hilary Williamson Hoynes

    1998-01-01

    Over 18 million taxpayers are projected to receive the Earned Income Tax Credit (EITC) in tax year 1997, at a total cost to the federal government of about 25 billion dollars. The EITC is refundable, so that any amount of the credit exceeding the family's tax liability is returned in the form of a cash refund. Advocates of the credit

  19. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...1545-BK04 New Markets Tax Credit Non-Real Estate Investments AGENCY...majority of new markets tax credit investments relate to real estate projects. Real...suited to the new markets tax credit program because real estate remains in...

  20. Tax Credits and Renewable Generation (released in AEO2009)

    EIA Publications

    2009-01-01

    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.

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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)...

  2. 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

    ...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...

  3. 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

    ...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...

  4. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Limitations on recovery deductions and the investment tax credit for certain passenger...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... Limitations on recovery deductions and the investment tax credit for certain...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Limitations on recovery deductions and the investment tax credit for certain passenger...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... Limitations on recovery deductions and the investment tax credit for certain...

  6. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Limitations on recovery deductions and the investment tax credit for certain passenger...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... Limitations on recovery deductions and the investment tax credit for certain...

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

    ERIC Educational Resources Information Center

    Rich, Wilbur C.

    2008-01-01

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

  8. Moral Consideration Regarding the Arizona Tax Credit Law.

    ERIC Educational Resources Information Center

    Rud, Anthony G., Jr.

    2000-01-01

    Comments on the language used in the Arizona tax credit law and by commentators on this law and discusses a factor that fuels the impetus for sectarian education. Explores these questions in the context of the social, cognitive, and moral costs of privatization. (SLD)

  9. Women, Education and the Law: Vouchers, Tax Credits, & Legal Confusion

    ERIC Educational Resources Information Center

    First, Patricia F.

    2003-01-01

    In early 2003, two distinguished researchers in school law analyzed aspects of the law vis-a-vis vouchers and tax credits and the public schools (McCarthy, 2003; Welner, 2003). The issues were confusing, and the author wondered how educators and the public responded. How can policy makers make reasonable decisions about public education without a…

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

    Microsoft Academic Search

    Ryan Wiser; Mark Bolinger; Troy Gagliano

    2002-01-01

    This study analyzes the potential impact of state tax incentives on the federal production tax credit (PTC) for large-scale wind power projects. While the federal PTC provides critical support to wind plants in the U.S., its so-called ''double-dipping'' provisions may also diminish the value of - or make ineffectual - certain types of state wind power incentives. In particular, if

  11. 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

    ...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,...

  12. 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

    ...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,...

  13. Tax Credit Scholarship Programs and the Law

    ERIC Educational Resources Information Center

    Sutton, Lenford C.; Spearman, Patrick Thomas

    2014-01-01

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

  14. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...respect to the credit for State death taxes in the case of the estates...under section 2014 for foreign death taxes. (b) Special limitation...case of estates of decedents dying on or after November 14...under section 2011 for State death taxes against the tax...

  15. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...respect to the credit for State death taxes in the case of the estates...under section 2014 for foreign death taxes. (b) Special limitation...case of estates of decedents dying on or after November 14...under section 2011 for State death taxes against the tax...

  16. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...respect to the credit for State death taxes in the case of the estates...under section 2014 for foreign death taxes. (b) Special limitation...case of estates of decedents dying on or after November 14...under section 2011 for State death taxes against the tax...

  17. 27 CFR 24.279 - Tax adjustments related to wine credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  18. If we owe you tax, you can give your repayment to a charity of your choice

    E-print Network

    Anderson, Jim

    If we owe you tax, you can give your repayment to a charity of your choice simply by filling've got the code, all you have to do is fill in the form and send it back to us with your Tax Return. We your tax bill to fill in the form ­ if you don't know how much we owe you, you can either tell us

  19. Does Competition Improve Public Schools? New Evidence from the Florida Tax-Credit Scholarship Program

    ERIC Educational Resources Information Center

    Figlio, David; Hart, Cassandra M. D.

    2011-01-01

    Programs that enable students to attend private schools, including both vouchers and scholarships funded with tax credits, have become increasingly common in recent years. This study examines the impact of the nation's largest private school scholarship program on the performance of students who remain in the public schools. The Florida Tax Credit

  20. Tax credits for dependent children and child benefits: what do we learn from the Italian experience?

    Microsoft Academic Search

    Francesca Gastaldi; Paolo Liberati

    2009-01-01

    This paper assesses the relative merits of tax credits for dependent children and child benefits in redistributing income and alleviating poverty in Italy. The main result is that the great emphasis put by Italian policy?makers in designing tax credits in the last 15 years has been mostly misplaced if the aim was that of supporting low?income households. On the other

  1. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-26

    ...1545-BL55 Tax Credit for Employee Health Insurance Expenses of Small Employers...certain small employers that offer health insurance coverage to their employees...Section 45R(a) provides for a health insurance tax credit in the case of...

  2. Federal Tuition Tax Credits: What Do They Really Mean for Public School Enrollment?

    ERIC Educational Resources Information Center

    DuBray, Bernard J.

    1987-01-01

    Reports on a study that examined the effect of a tuition tax credit for parents who send their children to private schools on public school enrollment. Indicates that a substantial number of students would leave the public schools with the passage of tuition tax credit legislation. (SRT)

  3. 76 FR 39343 - New Markets Tax Credit Non-Real Estate Investments; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-06

    ...REG-101826-11] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY...FR 32882) modifying the new markets tax credit program to facilitate...encourage investments in non-real estate businesses in low-income...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...highly structured arrangements that produce inappropriate foreign tax credit results. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed...

  5. Economic Valuation of a Geothermal Production Tax Credit

    SciTech Connect

    Owens, B.

    2002-04-01

    The United States (U.S.) geothermal industry has a 45-year history. Early developments were centered on a geothermal resource in northern California known as The Geysers. Today, most of the geothermal power currently produced in the U.S. is generated in California and Nevada. The majority of geothermal capacity came on line during the 1980s when stable market conditions created by the Public Utility Regulatory Policies Act (PURPA) in 1978 and tax incentives worked together to create a wave of geothermal development that lasted until the early 1990s. However, by the mid-1990s, the market for new geothermal power plants began to disappear because the high power prices paid under many PURPA contracts switched to a lower price based on an avoided cost calculation that reflected the low fossil fuel-prices of the early 1990s. Today, market and non-market forces appear to be aligning once again to create an environment in which geothermal energy has the potential to play an important role in meeting the nation's energy needs. One potentially attractive incentive for the geothermal industry is the Production Tax Credit (PTC). The current PTC, which was enacted as part of the Energy Policy Act of 1992 (EPAct) (P.L. 102-486), provides an inflation-adjusted 1.5 cent per kilowatt-hour (kWh) federal tax credit for electricity produced from wind and closed-loop biomass resources. Proposed expansions would make the credit available to geothermal and solar energy projects. This report focuses on the project-level financial impacts of the proposed PTC expansion to geothermal power plants.

  6. Massachusetts reform plus President Bush's tax credits: a national model?

    PubMed

    Etheredge, Lynn M

    2006-01-01

    The Massachusetts health reform offers an important opportunity for a new federal-state strategy to cover the uninsured. President George Bush's proposed health insurance tax credits could be added to the Massachusetts health reform. The combined plan would include Medicaid expansions; offer workers affordable coverage through competitive insurance markets; and provide federal, state, employer, and individual financing. Many other states might be interested in similar federal-state partnerships for the forty-five million uninsured Americans. Ending the national impasse on coverage needs this kind of bold initiative. PMID:16973650

  7. Tax relief for breadwinners or caregivers? The designs of earned and child tax credits in five Anglo-American countries

    Microsoft Academic Search

    Patrick Nolan

    2006-01-01

    Efforts to reconcile work-life balance goals are at the heart of the design of tax-benefit programs. Yet this relationship between work-life balance and tax-benefit programs is relatively unexplored. To help address this lacuna this paper compares approaches to reconciling work-life balance goals in the designs of earned and child tax credits in Australia, Canada, New Zealand, the United Kingdom, and

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

    ERIC Educational Resources Information Center

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

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

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

    SciTech Connect

    Rains, D.W.

    1980-08-01

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

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

    E-print Network

    Lew-Hailer, Lillian

    2007-01-01

    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 ...

  11. Analysis of Alternative Extensions of the Existing Production Tax Credit for Wind Generators

    EIA Publications

    2007-01-01

    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.

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

    ...Part 1 [REG-128224-06] RIN 1545-BF80 New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation AGENCY: Internal...rulemaking providing guidance on which costs incurred by estates or trusts other than grantor trusts...

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

    PubMed

    Adler, Jonathan H; Cannon, Michael F

    2013-01-01

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

  14. The production tax credit for wind turbine powerplants is an ineffective incentive

    Microsoft Academic Search

    Edward Kahn

    1996-01-01

    The US Energy Policy Act (EPAct) of 1992 created a production tax credit of 1.5¢\\/kWh available for 10 years to promote certain renewable energy technologies, including wind turbines. This paper argues that the impact of the wind turbine production tax credit will be minimal. The argument depends entirely on the nature of the project finance structure used by the private

  15. Welfare, the Earned Income Tax Credit, and the Labor Supply of Single Mothers

    Microsoft Academic Search

    Bruce D. Meyer; Dan T. Rosenbaum

    1998-01-01

    During 1984-1996, welfare and tax policy were changed to encourage work by single mothers. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added and welfare cases were terminated, Medicaid for the working poor was expanded, as were training programs and child care. During this same time period there were unprecedented increases in the

  16. Welfare, The Earned Income Tax Credit, And The Labor Supply Of Single Mothers

    Microsoft Academic Search

    Bruce D. Meyer; Dan T. Rosenbaum

    2001-01-01

    During 1984-1996, welfare and tax policy were changed to encourage work by single mothers. The Earned Income Tax Credit was expanded, welfare benefits were cut, welfare time limits were added, and welfare cases were terminated. Medicaid for the working poor was expanded, as were training programs and child care. During this same time period there were unprecedented increases in the

  17. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax on wagers under sections 4401 or 4411, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...for the same taxable year. For special rules regarding...taxes allowable to X is $13,442.40, computed...of $50,000 from a Brazilian corporation, more than...23,250 Credit for Brazilian income and profits taxes...for the same taxable year. For special rules...

  19. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...for the same taxable year. For special rules regarding...taxes allowable to X is $13,442.40, computed...of $50,000 from a Brazilian corporation, more than...23,250 Credit for Brazilian income and profits taxes...for the same taxable year. For special rules...

  20. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...for the same taxable year. For special rules regarding...taxes allowable to X is $13,442.40, computed...of $50,000 from a Brazilian corporation, more than...23,250 Credit for Brazilian income and profits taxes...for the same taxable year. For special rules...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...after, the present decedent's death. See § 20.2013-5 for definition...the time of the decedent's death. It is sufficient that...after, the present decedent's death, the credit is the...

  2. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...after, the present decedent's death. See § 20.2013-5 for definition...the time of the decedent's death. It is sufficient that...after, the present decedent's death, the credit is the...

  3. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...after, the present decedent's death. See § 20.2013-5 for definition...the time of the decedent's death. It is sufficient that...after, the present decedent's death, the credit is the...

  4. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...after, the present decedent's death. See § 20.2013-5 for definition...the time of the decedent's death. It is sufficient that...after, the present decedent's death, the credit is the...

  5. 26 CFR 20.2013-1 - Credit for tax on prior transfers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...after, the present decedent's death. See § 20.2013-5 for definition...the time of the decedent's death. It is sufficient that...after, the present decedent's death, the credit is the...

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

    EIA Publications

    2005-01-01

    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.

  7. Effect of R&D Tax Credit on the cost-metrics of cloud computing A case study from France

    E-print Network

    Paris-Sud XI, Université de

    . We explore in this article how R&D Tax Credit changes the cost metrics of cloud computing with shortEffect of R&D Tax Credit on the cost-metrics of cloud computing A case study from France Marc.daumas@promes.cnrs.fr Abstract Cloud computing probably carries disruptive innovations that will change our future in many ways

  8. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

  9. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

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

    PubMed Central

    Baum-Snow, Nathaniel; Marion, Justin

    2013-01-01

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

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

    ERIC Educational Resources Information Center

    US Department of the Treasury, 2011

    2011-01-01

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

  12. 26 CFR 25.2505-1T - Unified credit against gift tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976, and before January 1, 1977. (d) Credit limitation...applicability of this section expires on or before June 15, 2015. [T.D. 9593, 77 FR 36161, June 18,...

  13. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976, and before January 1, 1977. (c) Credit limitation...applicability of this section expires on or before June 15, 2015. [T.D. 9593, 77 FR 36157, June 18,...

  14. 18 CFR 367.2550 - Account 255, Accumulated deferred investment tax credits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...recognizing in the income statement the total benefits of the tax credit as realized....

  15. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...of the United States is an amount which bears the same ratio to the maximum credit...or, if applicable, section 2107(b) bears to the value (as so determined) of the total...death taxes is limited to the amount which bears the same ratio to $720 (the...

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

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2010-01-01

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

  17. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...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...

  18. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...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...

  19. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...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...

  20. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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...

  1. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  2. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

  3. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

  4. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.118...within the United States by a resident of Switzerland, such royalty shall be included in...tax when so derived by a resident of Switzerland who is a citizen of the United...

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

    NASA Technical Reports Server (NTRS)

    Smith, J. L.

    1984-01-01

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

  6. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...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...

  7. 27 CFR 40.283 - Credit or refund of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...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...

  8. 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

    2010-04-01

    ...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...

  9. 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, 2014 CFR

    2014-04-01

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

  10. 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

    2011-04-01

    ...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...

  11. 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

    2013-04-01

    ...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...

  12. 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, 2011 CFR

    2011-04-01

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

  13. 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

    2012-04-01

    ...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...

  14. 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

    2010-04-01

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

  15. 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, 2013 CFR

    2013-04-01

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

  16. 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, 2012 CFR

    2012-04-01

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

  17. 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, 2014 CFR

    2014-04-01

    ...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...

  18. 45 CFR 155.340 - Administration of advance payments of the premium tax credit and cost-sharing reductions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...premium tax credit and cost-sharing reductions. 155.340 Section 155.340 Public Welfare Department of Health and Human...Participation and Insurance Affordability Programs § 155.340 Administration of advance payments of the...

  19. 45 CFR 155.340 - Administration of advance payments of the premium tax credit and cost-sharing reductions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...premium tax credit and cost-sharing reductions. 155.340 Section 155.340 Public Welfare DEPARTMENT OF HEALTH AND HUMAN...Participation and Insurance Affordability Programs § 155.340 Administration of advance payments of the...

  20. Low-Income Housing Tax Credit (LIHTC) Database

    NSDL National Science Digital Library

    The LIHTC database contains information on 11,774 projects and 407,973 units placed in service between 1987 and 1994. Data available "includes project address, number of units and low-income units, number of bedrooms, year the credit was allocated, year the project was placed in service, whether the project was new construction or rehab, type of credit provided, and other sources of project financing." The database is available in either ASCII or Microsoft Excel 2.1 formats.

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...section 2012(d) to an amount, A, which bears the same ratio to B (the total gift tax paid...gift,” computed as described below) bears to D (the total taxable gifts for the calendar...estate is limited to an amount, E, which bears the same ratio to F (the gross estate...

  2. 26 CFR 20.2012-1 - Credit for gift tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...section 2012(d) to an amount, A, which bears the same ratio to B (the total gift tax paid...gift,” computed as described below) bears to D (the total taxable gifts for the calendar...estate is limited to an amount, E, which bears the same ratio to F (the gross estate...

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

    Microsoft Academic Search

    Ryan Wiser; Mark Bolinger; Galen Barbose

    2007-01-01

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

  4. Assessing the impact of peak-load electricity pricing and the solar tax credits on the adoption of solar energy

    SciTech Connect

    Procter, R.J.; Tyner, W.E.

    1984-02-01

    An assessment of the impact of state and federal legislation on the development of residential solar energy considers the Energy Tax Act of 1978 and the Public Utility Regulatory Policies Act of 1978 in particular. A model estimates life-cycle cost for resistance electric heat, heat-pump, and active solar energy systems and assesses the impact of these costs of the federal solar tax credit, peak-load electricity pricing policies, and state property tax exemptions for solar systems. The study concludes that the peak pricing policy conserves capital resources but consumes nonrenewable energy, and would overwhelm the solar tax credit designed to promote use of renewable energy. If lawmakers intended to provide a major stimulus to solar energy in lieu of other options, the policy set needs to be reconsidered. 6 references, 5 tables.

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

    SciTech Connect

    Bolinger, Mark; Wiser, Ryan; Ing, Edwin

    2006-03-28

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

  6. 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

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

    2008-01-01

    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, ...

  7. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  8. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  9. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...arrangements. (1) Reverse hybrid structure splitter arrangements...pre-2011 split taxes. (3) Carryover of pre-2011 split taxes. Pre-2011 split taxes that carry over to another foreign corporation...arrangement involving a reverse hybrid or a foreign...

  10. HIGHER EDUCATION TAX 42013 TAX YEAR

    E-print Network

    Reif, John H.

    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 is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

  11. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax accounting provided by the text of account 282, Accumulated deferred income taxes. No entries required to be made to this...

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

    SciTech Connect

    Not Available

    1981-01-01

    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)

  13. 26 CFR 31.3302(a)-1 - Credit against tax for contributions paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...taxable year with respect to services subject to such other...1961 discloses a total tax of $3,100, employs...year 1961. N assumes in good faith that the services of his employees are...700 against the Federal tax of $3,100, the...

  14. 2E9 ENGINEERING DESIGN III: GIVE ME SHELTER [10 credits] Lecturer(s): Professor Mark Dyer (mark.dyer@tcd.ie)

    E-print Network

    O'Mahony, Donal E.

    the design brief and develop a workable creative solution for a temporary shelter. As part of the design for temporary shelters including recycling and carbon footprint; drawings and calculations. Following submission2E9 ENGINEERING DESIGN III: GIVE ME SHELTER [10 credits] Lecturer(s): Professor Mark Dyer (mark

  15. The Effects of State R&D Tax Credits in Stimulating Private R&D Expenditure: A Cross-State Empirical Analysis

    ERIC Educational Resources Information Center

    Wu, Yonghong

    2005-01-01

    This is a cross-state empirical study which examines the effects of state research and development (R&D) tax credits on private R&D expenditure in the states. Other explanatory variables include federal R&D subsidies, public services in higher education and R&D-targeted programs as well as other control variables. The statistical result shows that…

  16. 26 CFR 1.36B-1 - Premium tax credit definitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME...112-9 (125 Stat. 36 (2011)), the Department of Defense and Full-Year Continuing Appropriations Act, 2011, Public Law 112-10...

  17. 26 CFR 1.36B-1 - Premium tax credit definitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME...112-9 (125 Stat. 36 (2011)), the Department of Defense and Full-Year Continuing Appropriations Act, 2011, Public Law 112-10...

  18. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...and, reduced by foreign tax credits, is zero. B's actual regular tax is $6.3 million...and, reduced by foreign tax credits, is zero. Since the amount of credits that would...and, reduced by foreign tax credits, is zero. B's actual regular tax is $6.3...

  19. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  20. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  1. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  2. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...in the case of decedents dying before September 3, 1958, any possession of the...in a case where the decedent died after September 2, 1958. (b) Amount of credit...period is the last to expire. See section 2015 for the applicable period...

  3. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...in the case of decedents dying before September 3, 1958, any possession of the...in a case where the decedent died after September 2, 1958. (b) Amount of credit...period is the last to expire. See section 2015 for the applicable period...

  4. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...in the case of decedents dying before September 3, 1958, any possession of the...in a case where the decedent died after September 2, 1958. (b) Amount of credit...period is the last to expire. See section 2015 for the applicable period...

  5. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...in the case of decedents dying before September 3, 1958, any possession of the...in a case where the decedent died after September 2, 1958. (b) Amount of credit...period is the last to expire. See section 2015 for the applicable period...

  6. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 2013-01-01 false Federal credit unions acting as trustees and custodians of certain...1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  7. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 2011-01-01 false Federal credit unions acting as trustees and custodians of certain...1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  8. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 2012-01-01 false Federal credit unions acting as trustees and custodians of certain...1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  9. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2014-01-01 false Federal credit unions acting as trustees and custodians of certain...1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  10. 12 CFR 724.1 - Federal credit unions acting as trustees and custodians of certain tax-advantaged savings plans.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 2010-01-01 false Federal credit unions acting as trustees and custodians of certain...1 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN...

  11. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 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

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

  14. 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

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

  15. 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

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

  16. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  17. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  18. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...pertains; (3) The net foreign death tax payable after any such...

  19. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...pertains; (3) The net foreign death tax payable after any such...

  20. 26 CFR 20.2014-5 - Proof of credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...pertains; (3) The net foreign death tax payable after any such...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...pertains; (3) The net foreign death tax payable after any such...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...credit. (a) If the foreign death tax has not been determined...before credit for the foreign death tax is finally allowed...pertains; (3) The net foreign death tax payable after any such...

  3. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits... The credit for foreign death taxes under section...limitations for credit for foreign death taxes on reversionary or remainder...based on the credit for foreign death taxes is filed within the...

  4. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits... The credit for foreign death taxes under section...limitations for credit for foreign death taxes on reversionary or remainder...based on the credit for foreign death taxes is filed within the...

  5. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits... The credit for foreign death taxes under section...limitations for credit for foreign death taxes on reversionary or remainder...based on the credit for foreign death taxes is filed within the...

  6. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits... The credit for foreign death taxes under section...limitations for credit for foreign death taxes on reversionary or remainder...based on the credit for foreign death taxes is filed within the...

  7. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits... The credit for foreign death taxes under section...limitations for credit for foreign death taxes on reversionary or remainder...based on the credit for foreign death taxes is filed within the...

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

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

    "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)

  9. The rental and occupancy performance of historic office buildings rehabilitated for tax credit as compared against their modern counterparts

    E-print Network

    Kroeger, Melissa E., 1973-

    2004-01-01

    Prior to the mid-1970's enactment of federal tax incentives designed to dove-tail the interests of developers and preservationists, the plight of historic structures seemed bleak. Recognizing that preservation had become ...

  10. Designing A Carbon Tax to Reduce U.S. Greenhouse Gas Emissions

    Microsoft Academic Search

    Gilbert E. Metcalf

    2008-01-01

    This article describes a revenue and distributionally neutral approach to reducing U.S. greenhouse gas emissions that uses a carbon tax. The revenue from the carbon tax is used to finance an environmental earned income tax credit designed to be distributionally neutral. The credit is linked to earned income and helps offset the regressivity of the carbon tax. The carbon tax

  11. 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

    ? It is very simple to establish a DAF and make charitable donations. 1. If you do not already have a DAF, you charity, you must make an irrevocable and tax-deductible donation. Once you make this donation, you become the organizations you select. 5. If a charity you recommend is approved for grand disbursement, it will receive

  12. The Impact of the Earned Income Tax Credit on the Labor Supply of Married Couples: A Structural Estimation

    E-print Network

    Craft, Christopher B.

    . Using data from the 1985-2003 waves of the Current Population Survey, a model of joint family labor, the 2005 Econometrics Society World Congress, and the Treasury Department's Office of Tax Analysis a model of family labor supply that accounts for the joint choice of hours for the husband and wife

  13. 26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...checked first for form, execution...gift, excise, employment, exempt organization...engineering or appraisal problem (e.g., depreciation...to execute either Form 870 or another appropriate...involves excise or employment taxes or 100 percent...interpretation and proper application of internal...

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

    SciTech Connect

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

    1981-11-12

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

  15. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...do not apply the entire amount of the benefits of the investment credit as a...

  16. 18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL...do not apply the entire amount of the benefits of the investment credit as a...

  17. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  18. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  19. 26 CFR 20.2107-1 - Expatriation to avoid tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...against the estate tax for State death taxes, gift tax, and tax on...limitation on the credit for State death taxes contained in section 2102...citizen of the United States dying on or after November 14, 1966...ending with the date of his death, except in the case of the...

  20. 26 CFR 20.2056A-6 - Amount of tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...date of the first decedent's death are used. For this purpose...2010, the credit for state death taxes under section 2011...and the credit for foreign death taxes under section...

  1. 26 CFR 20.2056A-6 - Amount of tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...date of the first decedent's death are used. For this purpose...2010, the credit for state death taxes under section 2011...and the credit for foreign death taxes under section...

  2. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

  3. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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...

  4. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 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...

  5. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 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...

  6. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 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...

  7. 26 CFR 1.42-2 - Waiver of requirement that an existing building eligible for the low-income housing credit was...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-2 Waiver of...determination by the Federal agency of a history of financial distress or mortgage...the taxpayer's Federal income tax return for the first taxable...

  8. 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

    Not Available

    1982-01-01

    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)

  9. FARM MACHINERY INVESTMENT AND THE TAX REFORM ACT OF 1986

    Microsoft Academic Search

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

    1992-01-01

    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

  10. Corporate income tax competition, double taxation treaties, and foreign direct investment

    Microsoft Academic Search

    Eckhard Janeba

    1995-01-01

    In the presence of international capital mobility, foreign direct investment is influenced by corporate income tax rates and the rules of how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction methods are considered as tax rules. Tax competition is modeled as a non-cooperative game with respect to both corporate tax

  11. Conspicuous Giving 

    E-print Network

    Anderson, Lindsay Alexandria

    2012-07-16

    When discussing charity, it is important to recognize that charity and other forms of giving are not solely done out of altruism, but can also be done out of greed and self promotion. It is especially important to recognize ...

  12. The President's Agenda for Tax Relief

    NSDL National Science Digital Library

    2001-01-01

    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.

  13. How Do Taxes Affect Food Markets?

    Microsoft Academic Search

    Patrick Canning; Marinos E. Tsigas

    2000-01-01

    Several food market indicators would change if a flat income tax system -- that is, a system without exemptions, deductions, credits, and deferrals-replaced the current system. Our findings support the widely held view that even though a flat income tax system would increase national income, gains for consumers would be only modest. Nor would economic growth be universal. A federal

  14. Give.org Charity Standards

    NSDL National Science Digital Library

    A useful service available on the web from the Better Business Bureaus Wise Giving Alliance. The service "promotes ethical standards within the charitable community, provides information to the public on charitable organizations, and educates individual and corporate donors on wise giving." Give.org issues reports on non-profit organizations based on the number of inquiries received for an organization. Included with most reports is information on an organization's "background, current programs, governing body, fund-raising practices, tax-exempt status, finances, and indication of whether or not the organization complies with the BBB Standards for Charitable Solicitations."

  15. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework

  16. TAX HELP FOR INTERNATIONAL STUDENTS Who Must File?

    E-print Network

    Cantlon, Jessica F.

    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

  17. 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.

  18. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...show the factor of calculation with respect to each annual amount of the item or class of items for which deferred tax accounting by the service company is utilized. Liabilities and Other Credit Accounts 5. proprietary...

  19. Modeling Generator Power Plant Portfolios and Pollution Taxes

    E-print Network

    Nagurney, Anna

    Modeling Generator Power Plant Portfolios and Pollution Taxes in Electric Power Supply Chain Networks: A Transportation Network Equilibrium Transformation K. Wu, Professor A. Nagurney, Z. Liu the Bad, Credit the Good · Climate change poses immense risks · Market failure: externalities need

  20. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2...COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause...hereafter accruing to the credit of any adult Indian all taxes of every kind...

  1. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2011-04-01 true Payment of taxes of adult Indians. 117.2 Section 117.2...COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause...hereafter accruing to the credit of any adult Indian all taxes of every kind...

  2. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2...COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause...hereafter accruing to the credit of any adult Indian all taxes of every kind...

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

    ERIC Educational Resources Information Center

    Kissam, Ed; Dorsey, Holda

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

  4. The Recent Corporate Income Tax Reform Proposals in Canada and the United States

    Microsoft Academic Search

    Patrick Grady

    1986-01-01

    In May 1985, Canada's Minister of Finance and the President of the United States each put forward a proposal for reforming his country's corporate income tax system. Both proposals called for a broadening of the tax base and the elimination of investment tax credits. The U. S. proposal also included indexation of depreciation allowances and inventory cost. The study reported

  5. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2...COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause...hereafter accruing to the credit of any adult Indian all taxes of every kind...

  6. 25 CFR 117.2 - Payment of taxes of adult Indians.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2...COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause...hereafter accruing to the credit of any adult Indian all taxes of every kind...

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

    E-print Network

    Yanikoglu, Berrin

    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

  8. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  9. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  10. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  11. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  12. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  13. 27 CFR 28.150 - Charges and credits on bond.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...TREASURY LIQUORS 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...

  14. 27 CFR 28.150 - Charges and credits on bond.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...TREASURY LIQUORS 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...

  15. Establishing Credit

    NSDL National Science Digital Library

    Mrs. T. Behling

    2009-09-16

    This project is to help you understand about how to establish good credit even when you are young adults. When we are done with this lesson you should be able to answer the following questions. 1. What is credit? 2. What does it mean to have good credit? 3. How do you establish good credit? 4. What is a good credit score? 5. When might you be concerned about ...

  16. 26 CFR 48.6416(f)-1 - Credit on returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    Any person entitled to claim refund of any overpayment of tax imposed by section 4041, 4042, 4051 or chapter 32 may, in lieu of claiming refund of the overpayment, claim credit for the overpayment on any return of tax under this subpart subsequently...

  17. Income taxation of couples and the tax unit choice

    E-print Network

    Nesterov, Yurii

    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

  18. General Physics I Quiz 4 -Ch. 5 -Circular Motion & Gravity July 1, 2009 Make your work clear to the grader. Show formulas used. Give correct units and significant figures. Partial credit

    E-print Network

    Wysin, Gary

    than the time for Earth's orbit is a. Its smaller mass is easier for the Sun to pull on, giving resistance. a) (2) On which one is the most work done by the gravitational force? a. Ball A. b. Ball B. c. Ball C. d. All have the same gravitational work. b) (2) Which one has the highest speed just before

  19. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    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.

  20. Tax rates, tax administration and income tax evasion in Switzerland

    Microsoft Academic Search

    Werner W. Pommerehne; Hannelore Weck-Hannemann

    1996-01-01

    This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The

  1. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Coursework: THEA 152 3 THEA 225 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER Major Coursework: Major

  2. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General: ARTS 202 3 ARTS 203 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER ARTH 212 3 FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER

  3. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework:* Elective Coursework:* 3-credit elective course 3 3-credit elective course 3 3-credit elective course 3 FALL

  4. Institution Credits Grade

    E-print Network

    Duchowski, Andrew T.

    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

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

    PubMed

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

    2010-04-01

    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

  6. Tips for Giving ClearTalks Kayvon Fatahalian

    E-print Network

    Treuille, Adrien

    Tips for Giving ClearTalks Kayvon Fatahalian August 2013 Disclaimer:This talk uses example slides will be taken by the authors, and it is simply interpreted as professional critique (see tip 13). Credit: I Akeley to name a few) #12;My motivation I have found I give nearly the same feedback over and over

  7. Portfolio choices with taxes

    E-print Network

    Huang, Jennifer, 1973-

    2003-01-01

    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 ...

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

    Microsoft Academic Search

    Alfons J. Weichenrieder

    1996-01-01

    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

  9. Courses Credit Hours Total Credit Hours

    E-print Network

    Mohaghegh, Shahab

    Courses Credit Hours Total Credit Hours Hrs Attempted Hrs Completed Semester GPA Overall GPA Date are requesting to register for more than 20 credit hours during the fall/spring and more than 14 credit hours and approval from the Assistant/Associate Dean. For requests to register for more than 21 credit hours during

  10. 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.

  11. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General or ECON 400 3 Upper-level Elective (300- or 400-level)* 3 FALL SEMESTER (15 credits) Credits SPRING

  12. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework and Research) 3 HIST 100-level elective 3 HIST 300 or 400-level elective** 3 FALL SEMESTER (15 credits) Credits

  13. Give.org Charity Reports Index

    NSDL National Science Digital Library

    A useful service available on the web from the Better Business Bureaus Wise Giving Alliance. The service "promotes ethical standards within the charitable community, provides information to the public on charitable organizations, and educates individual and corporate donors on wise giving." Give.org issues reports on non-profit organizations based on the number of inquiries received for an organization. They are available at this website or through the mail (see website for address). An index to the current reports is arranged alphabetically for easy browsing. Included with most reports is information on an organization's "background, current programs, governing body, fund-raising practices, tax-exempt status, finances, and indication of whether or not the organization complies with the 23 voluntary BBB Standards for Charitable Solicitations."

  14. Credit-Based Flow Control for ATM Networks

    Microsoft Academic Search

    T. Blackwell; K. Chang; H. T. Kung; D. Lin

    1994-01-01

    In credit-based flow control for ATM networks, switch buffer space is first allocated to each virtual circuit (VC) and then credit control is applied to the VC to prevent possible buffer overflow. Adaptive buffer allocation improves sharing by allowing dynamic alloca- tion of buffer space to multiple VCs sharing the same buffer pool. This paper gives an overview of credit

  15. Giving Medicine to Children

    MedlinePLUS Videos and Cool Tools

    ... Products Vaccines, Blood & Biologics Articulos en Espanol Giving Medicine to Children Search the Consumer Updates Section Get ... be tough to get them to take their medicine. Watch this video for tips from an FDA ...

  16. Building umbrellas or arks? three alternatives to carbon credits and offsets

    SciTech Connect

    Sovacool, Benjamin K.

    2010-03-15

    Carbon credit markets suffer seemingly inescapable flaws that may justify alternative approaches such as carbon taxes, a complete phase-out of carbon dioxide emissions, or a global carbon fund. In the years to come, we must remember that credits are not the only sensible policy options for responding to climate change. (author)

  17. A Hand Up: How State Earned Income Credits Help Working Families Escape Poverty.

    ERIC Educational Resources Information Center

    Hutchinson, Frederick C.; And Others

    This report examines state earned income tax credits (EICs) as a means to assist working poor families to escape poverty. Specifically, the report notes that six states have their own EICs, expressed as a percentage of the federal EIC, with the advantages being that the credit is a reward for work, is a pro-family policy, is efficiently targeted,…

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

  19. 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.

  20. On the usefulness of tax incentives for informal investors

    Microsoft Academic Search

    Cécile Carpentier; Jean-Marc Suret

    2007-01-01

    This article analyses the QBIC programme introduced in Quebec to help capitalize SMEs. Taxpayers that invest in holding companies that finance one or more growth corporations receive substantial tax credits. Companies financed by this programme are apparently of mediocre quality. After the financing, the firms' growth is weak and their operational performance is significantly inferior to that of companies of

  1. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (13 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (13 credits) Credits SUMMER SEMESTER General Interpreting the Past 3 Oral Communication 3 Human Creativity 3 Major Coursework: ENGL 200 (1 credit) 1 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education

  2. 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.

  3. Giving Something Back.

    ERIC Educational Resources Information Center

    Conroy, James R.; Costello, Charles P.

    1996-01-01

    Describes the Ignatian Lay Volunteer Corps (ILVC), an organization of retired people who volunteer to serve the poor by teaching and counseling. Suggests that ILVC volunteers want to help others as a way of giving back what they have been given. (AJL)

  4. 26 CFR 1.45G-0 - Table of contents for the railroad track maintenance credit rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...i) In general. (ii) Special rule for allocation of group credit among consolidated group members. (6) Tax accounting periods used. (i) In general. (ii) Special rule when timing of QRTME is manipulated. (7)...

  5. Credit Cycles

    Microsoft Academic Search

    Nobuhiro Kiyotaki

    1997-01-01

    The authors construct a model of a dynamic economy in which lenders cannot force borrowers to repay their debts unless the debts are secured. In such an economy, durable assets play a dual role: not only are they factors of production but they also serve as collateral for loans. The dynamic interaction between credit limits and asset prices turns out

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

    PubMed Central

    Larre, Tamara; Sauder, JoAnne

    2011-01-01

    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

  7. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 53...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  8. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 53...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  9. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 53...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  10. Optimum Income Taxation and Layo Taxes Pierre Cahucy

    E-print Network

    Boyer, Edmond

    Optimum Income Taxation and Layo¤ Taxes¤ Pierre Cahucy CREST-INSEE, Université Paris 1, CEPR, IZA This paper analyzes optimum income taxation in a model with endogenous job destruc- tion that gives rise¤ taxes, Optimal taxation, Job destruction. JEL codes: H21, H32, J38, J65 ¤ We wish to thank, without

  11. Tax Effort: The Impact of Corruption, Voice and Accountability

    Microsoft Academic Search

    Richard M. Bird; Jorge Martinez-Vazquezb; Benno Torgler

    2007-01-01

    In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them to find oil, it is presumably more feasible for

  12. 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

  13. SUMMER SEMESTER (3 credits)

    E-print Network

    SUMMER SEMESTER (3 credits) General Education Courses: Credit Hours: General Education Courses: Credit Hours: General Education Course: ENGL 110C 3 ENGL 211C, or 221C or 231C 3 Foreign Language I (may 3 SUMMER SEMESTER (3 credits) General Education Courses: Credit Hours: General Education Courses

  14. Are Charitable Giving and Religious Attendance Complements or Substitutes? The Role of Measurement Error

    ERIC Educational Resources Information Center

    Kim, Matthew

    2013-01-01

    Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…

  15. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General HIST 102H 3 Impact of Technology 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework: ENGL 211C (Grade of C

  16. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Coursework: Major Coursework: THEA 270A 3 THEA 225 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework: ENGL 211C

  17. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General HIST 102H 3 Philosophy and Ethics 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework: ENGL 211C (Grade of C

  18. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General: Information Literacy & Research 3 WMST 201S (Grade of C or better required) 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General

  19. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General HIST 102H 3 Philosophy and Ethics 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework: ENGL 211C (Grade of C

  20. FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Behavior 3 Oral Communication 3 Philosophy and Ethics 3 Human Creativity 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General

  1. FALL SEMESTER (16 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (16 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General 1* 3 DANC 312: Modern Dance 2* 2 DANC 211: Modern Dance 1* 3 DANC 350 2 FALL SEMESTER (15 credits) Credits SPRING SEMESTER (17 credits) Credits SUMMER SEMESTER General Education Coursework: General

  2. Arch Theory 3 Credit Hours

    E-print Network

    Farritor, Shane

    Credit Hours English Elec. (ACE 1) 3 Credit Hours Physics PHYS 151 (ACE 4) 4 Credit Hours Visual Literacy ARCH 140B (ACE 2) 2 Credit Hours Elective* (ACE 6) 3 Credit Hours English Elec. (ACE 1) 3 Credit Hours Geom & Calc MATH 106 (ACE 3) 5 Credit Hours Visual Literacy ARCH 141B (ACE 2) 2 Credit Hours Visual

  3. Taxes and Pensions

    E-print Network

    Diamond, Peter A.

    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 ...

  4. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

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

    2008-10-01

    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.

  5. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    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…

  6. Nonresident Tax Information Session

    E-print Network

    Nonresident Tax Information Session Thursday, March 6, 2014 5 to 6 PM McConomy Auditorium, University Center #12;What we will cover.... 1. Federal tax issues 2. Forms you receive and fill out 3. Determination of resident vs. nonresident for tax purposes 4. Answer general questions What we will not cover

  7. Taxing Food for Home Consumption Taxing the Poor: Road Map

    E-print Network

    von der Heydt, Rüdiger

    #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

  8. 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.

  9. Credit: A Teaching Unit.

    ERIC Educational Resources Information Center

    Clanton, Brandolyn; And Others

    Intended for teachers of secondary school students, five lessons on consumer credit are presented. In the first lesson students identify and evaluate sources of credit, compare some of the costs and benefits of credit, and learn to apply criteria used in evaluating applications for credit. In the second lesson, students learn about two basic types…

  10. for Students Council Tax Division

    E-print Network

    Davies, Christopher

    CouncilTax for Students Council Tax Division #12;1 Council Tax Council tax for students This leaflet is designed to help students understand their responsibilities and liability for council tax by the council and runs from 1st April to the following 31st March. Properties occupied by one or more students

  11. Tax Competition and Fiscal Equalization

    Microsoft Academic Search

    Marko Köthenbürger

    2002-01-01

    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

  12. Tax Benefits and Higher Education

    E-print Network

    Gelfond, Michael

    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

  13. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  14. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  15. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  16. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...evidence required in case of tax-paid articles used for further manufacture. 48...evidence required in case of tax-paid articles used for further manufacture. (a...manufacturer, producer, or importer of the article in respect of which credit or...

  17. Tax Coordination and Unemployment

    Microsoft Academic Search

    Clemens Fuest; Bernd Huber

    1999-01-01

    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

  18. Controlling tax evasion fluctuations

    E-print Network

    Westerhoff, Frank; Zaklan, Georg

    2008-01-01

    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 discuss different network structures in which tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal enforcement levels may help to alleviate this problem substantially.

  19. VALUING CREDIT DEFAULT SWAPS I: NO COUNTERPARTY DEFAULT RISK

    Microsoft Academic Search

    John C Hull; Alan D White; Toronto Ontario

    2000-01-01

    This paper provides a methodology for valuing credit default swaps when the payoff is contingent on default by a single reference entity and there is no counterparty defaultrisk. The paper tests the sensitivity of credit default swap valuations to assumptions about the expected recovery rate. It also tests whether approximate no-arbitrage arguments give accurate valuations and provides an example of

  20. Mechanism of Credit Guarantee Pricing in Finance Trade

    Microsoft Academic Search

    Yaxiong Huang; Zhengchu He; Ailian Xiao

    2009-01-01

    This paper, based on the perspective of financial option, introduces the risk pricing into the credit guarantee field and creates the guarantee pricing model. Concerning the most contribution, it derives the Black-Scholes theory from the finance perspective,and also gives the application method to compute the guarantee price. It develops and deepens the theory of credit guarantee pricing, which possesses extremely

  1. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law. PMID:10168439

  2. CREDIT/NO -CREDIT OPTION Office use only

    E-print Network

    Ickert-Bond, Steffi

    CREDIT/NO - CREDIT OPTION RECEIVED Office use only OFFICE OF ADMISSIONS & THE REGISTRAR l PO BOX office use only Barcode label Office use only P ___Semester _______________ The Credit/No-Credit Option fashion, including the course to be taken under the Credit/No-Credit Option. To designate the course

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

  4. Tax Competition and Tax Coordination in the European Union

    Microsoft Academic Search

    George R. Zodrow

    2003-01-01

    This paper examines the tax competition literature and attempts to draw out its implications for the debate on corporate tax coordination within the EU. It begins with the early basic tax competition model, which derives conditions under which underprovision of public services occurs and tax harmonization unambiguously improves welfare for all states in the union. The paper then turns to

  5. Transportation fuel taxes around the world: More, more taxes

    SciTech Connect

    Not Available

    1993-10-30

    Taxes on transportation fuels, and also therefore consumer prices, are rising in many countries around the world. The official reasons include environmental protection costs; shifting to free market fuel pricing; and financing of government budgets. This issue taps the ongoing international database of fuel prices and taxes to feature how countries' taxes compare, and how several countries are increasing taxes.

  6. SAC Tax Help Prepared Feb. 2010

    E-print Network

    Doering, Tamara

    1 SAC Tax Help Prepared Feb. 2010 Disclaimer: We are not tax experts, and cannot be held responsible for your tax forms. (neither can DBBS, WashU, etc...) 1 Taxes for international students Go to http://oisshome.wustl.edu/taxes/FilingTaxes.html for tax information from the Office for International

  7. Optimal sin taxes

    Microsoft Academic Search

    Ted O'Donoghue; Matthew Rabin

    2006-01-01

    We investigate “sin taxes” on unhealthy items, such as fatty foods, that people may (by their own reckoning) consume too much of. We employ a standard optimal-taxation framework, but replace the standard assumption that all consumers have 100% self control with an assumption that some consumers may have some degree of self-control problems. We show that imposing taxes on unhealthy

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

    Microsoft Academic Search

    Ruud A. de Mooij; A. Lans Bovenberg

    1998-01-01

    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

  9. Income Taxes and Inflation

    Microsoft Academic Search

    Martin R. Gainsbrugh; J. Frank Gaston

    1959-01-01

    The income tax, which has been regarded as the chief weapon in the battle against inflation, has come to be scrutinized as a possible factor in inducing inflation. Prior to World War II, the comparatively low rates of corporate and personal income taxation made such taxes appear rela tively unimportant. High rates of taxation, however, have been carried over to

  10. Credit Constraints in Education

    ERIC Educational Resources Information Center

    Lochner, Lance; Monge-Naranjo, Alexander

    2012-01-01

    We review studies of the impact of credit constraints on the accumulation of human capital. Evidence suggests that credit constraints have recently become important for schooling and other aspects of households' behavior. We highlight the importance of early childhood investments, as their response largely determines the impact of credit

  11. Photo credit: NOAA. Photo Credit: NOAA.

    E-print Network

    of the Convention on the International Trade of Endangered Species (CITES). Ultimately, Monaco's proposal the Endangered Species Act. After a status report and analysis it was determined in May 2011 that the species KEY11/16/2011 Photo credit: NOAA. Photo Credit: NOAA. did not warrant listing. However, because

  12. Credit Based; Soccer Credit/Hours Class

    E-print Network

    Maxwell, Bruce D.

    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

  13. Gasoline Taxes and Consumer Behavior

    Microsoft Academic Search

    Shanjun Li; Joshua Linn; Erich Muehlegger

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer

  14. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

  15. 45 CFR 77.3 - Conditions that may give rise to remedial actions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 false Conditions that may give rise to remedial actions. 77.3 Section...ADMINISTRATION § 77.3 Conditions that may give rise to remedial actions. If the...administration of a letter of credit, it may take remedial actions against the...

  16. 26 CFR 20.6161-1 - Extension of time for paying tax shown on the return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...declaration that it is made under penalties of perjury. If the...United States at the time of death, shall be filed...on Saturday, Sunday, or a legal holiday) apply in the case...within which State and foreign death taxes allowed as a credit...

  17. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  18. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  19. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  20. Pension Accounting and Reporting with Other Comprehensive Income and Deferred Taxes: A Worksheet Approach

    ERIC Educational Resources Information Center

    Jackson, Robert E.; Sneathen, L. Dwight, Jr.; Veal, Timothy R.

    2012-01-01

    This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

  1. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  2. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  3. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  4. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  5. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  6. A Flat Rate Financial Transaction Tax to replace all taxes? Author : Simon Thorpe

    E-print Network

    Paris-Sud XI, Université de

    A Flat Rate Financial Transaction Tax to replace all taxes? Author of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax

  7. How to Deal with Covert Child Labour, and Give Children an Effective Education, in a Poor Developing Country: An Optimal Taxation Problem with Moral Hazard

    Microsoft Academic Search

    Alessandro Cigno

    2010-01-01

    Given that credit and insurance markets are imperfect, and given also that intra-household transfers, and much of the work a child does, are private information, the second-best policy uses a combination of need and merit based education awards, together with a mix of taxes on parental income, and on the return to educational investment. It also makes school enrollment compulsory

  8. Presidential Tax Returns: A Publication of the Tax History Project at Tax Analysts

    NSDL National Science Digital Library

    1997-01-01

    With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). While taxes can be painful, at least they are private. Some former US Presidents have chosen to make theirs public. Tax Analysts' Tax History Project has made selected returns (1040 form only at this time) for six presidents available. Although the images are large and their quality varies, the site provides a fascinating look into these presidents' financial lives.

  9. Tax Effort in Developing Countries and High Income Countries: The Impact of Corruption, Voice and Accountability

    Microsoft Academic Search

    Richard M. Bird; Jorge Martinez-Vazquez; Benno Torgler

    2008-01-01

    In this paper we argue that a more legitimate and responsive state is an essential factor for a more adequate level of tax effort in developing countries and high income countries. While at first glance giving such advice to poor countries seeking to increase their tax ratios may not seem more helpful than telling them to find oil, it is

  10. Agriculture Taxes in Texas 

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.

    2002-02-18

    This publication explains the tax exemptions and special provisions available to Texas farmers, ranchers and agribusiness managers and the effect of those exemptions on state and local governmental revenues....

  11. 7 CFR 1030.55 - Transportation credits and assembly credits.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...transportation credit for such milk computed as follows: (1) Determine the hundredweight of milk eligible for the credit by...Multiply the hundredweight of milk eligible for the credit by .28 cents times the number of miles, not...

  12. 7 CFR 1030.55 - Transportation credits and assembly credits.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...transportation credit for such milk computed as follows: (1) Determine the hundredweight of milk eligible for the credit by...Multiply the hundredweight of milk eligible for the credit by .28 cents times the number of miles, not...

  13. 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 ...

  14. Credit Unions vs. Banks

    NSDL National Science Digital Library

    Ng, Thiam Hee.

    1998-01-01

    This week's In the News looks at the debate between the banks and credit unions over the issues of membership. The nine resources discussed provide background information about the debate and the arguments from both sides of the issue. On February 25, 1998, the Supreme Court ruled that the National Credit Union Administration's policy of permitting federal credit unions to serve multiple unrelated groups was unlawful. As a result, the credit union lobby persuaded the House of Representatives to overwhelmingly pass HR 1151, the Credit Union Membership Access Act, by a vote of 411-8. HR 1151 will allow credit unions to form multiple common bonds with certain limitations. Similar legislation is now under consideration in the Senate.

  15. To Give or Not to Give? That Is the Question

    Microsoft Academic Search

    Athanasios Theologis; Ronald W. Davis

    2004-01-01

    While Hamlet experienced ''suffering caused by the slings and arrows of outrageous fortune.,'' many modern day scientists have similar feelings when asked to give and share published data and materials with other members of our community. Herein, we argue that being on the side of the fence that advocates sharing freely published data and materials is an acceptable practice in

  16. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...specified tax return preparers'' to file individual income tax returns using magnetic...specified tax return preparers who prepare and file individual income tax returns....

  17. Modeling Charitable Giving Using a Box-Cox Standard Tobit Model

    Microsoft Academic Search

    R. Hamilton Lankford; James S. Wyckoff

    1991-01-01

    There is a large literature investigating the determinants of charitable giving, in particular, price and income elasticities. We find that many of the most often reported results from this literature rely on a model specification that is inappropriate when applied to recent Federal Tax File data. We develop a standard Tobit model with a Box-Cox transformation parameter that nests a

  18. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

  19. Financial reporting, tax costs, and book-tax conformity

    Microsoft Academic Search

    David A. Guenther; Edward L. Maydew; Sarah E. Nutter

    1997-01-01

    We investigate the role of book-tax conformity in firms' financial reporting activities using a unique set of publicly traded firms that were forced to switch for tax purposes from the cash method to the accrual method. Prior to the mandated change, little trade-off existed between tax planning and financial reporting goals for these firms. After the change, recognition criteria for

  20. The Market for Charitable Giving

    Microsoft Academic Search

    John A. List

    2011-01-01

    Through good and bad economic times, charitable gifts have continued to roll in largely unabated over the past half century. In a typical year, total charitable gifts of money now exceed 2 percent of gross domestic product. Moreover, charitable giving has nearly doubled in real terms since 1990, and the number of nonprofit organizations registered with the IRS grew by

  1. How the Other Half Gives.

    ERIC Educational Resources Information Center

    Goldberg, Debbie

    1989-01-01

    Although women still don't give quite as much as men to charitable causes, some of the old development cliches are changing. Colleges admit that they are partly to blame. In the past, colleges set low expectations for alumnae, and the response made for a self-fulfilling prophecy. (MLW)

  2. Present Action Spurs Deferred Giving.

    ERIC Educational Resources Information Center

    Jarc, Jerry A.

    1985-01-01

    Examines ways parishes or schools can promote deferred gifts, payable on death to the parish or institution. Suggests that financial planning seminars and will clinics, planned-giving promotion committees, and dissemination of free pamphlets on estate planning are good ways to promote these bequests. (DMM)

  3. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ...exception to the general application of the principles of Sec. 1.904-6 that would allocate...3). As a result, the general principles of Sec. 1.904-6 will apply to an...fiscally transparent entity (under the principles of Sec. 1.894-1(d)(3))...

  4. Important Information for 2009 Returns American Opportunity Tax Credit

    E-print Network

    Hochberg, Michael

    .S. Resident and Citizen students · Form 1098T · Information Resources Agenda: 1 #12;2 Important Information,000 for single and over $120,000 for married-joint return · You or your spouse were a non-resident alien for any

  5. Tax Competition and Foreign Capital

    Microsoft Academic Search

    Ronald B. Davies; Thomas A. Gresik

    2003-01-01

    This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and factors that support double-tax-rule equivalence. Examples violating these conditions help identify economic factors under which

  6. The incidence of sin taxes

    Microsoft Academic Search

    Kaisa Kotakorpi

    2008-01-01

    We show that the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption and derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  7. The Incidence of Sin Taxes

    Microsoft Academic Search

    Kaisa Kotakorpiy

    We show that contrary to traditional incidence analysis, the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption. We also derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  8. Tax and Accounting Sites Directory

    NSDL National Science Digital Library

    Dennis Schmidt designed this comprehensive index as a "starting point" for most tax and accounting subject searches. In addition to government, academic, association, and publishing locations on tax and accounting topics, the Tax and Accounting Sites Directory also lists related resources on employment, investment, and law.

  9. Modeling Taxes Algebra 5/Trig

    E-print Network

    Lega, Joceline

    Modeling Taxes Algebra 5/Trig Spring 2010 Instructions: There are none! This contains background if you want, subject to your teacher's approval. 1 Background The federal income tax system is known, the higher the tax rate you face. In the United States, this is achieved through the application of marginal

  10. Income Taxes For Graduate Students &

    E-print Network

    Indiana University

    Income Taxes For Graduate Students & Employees (who are NOT considered Non-Resident Aliens) Financial Management Service Tax Department Fall 2012 #12;What am I going to talk about? 1. What is taxable income? 2. When it comes to taxes, what are you responsible for? What is the university responsible for

  11. Tax Commission I. Internal Scan

    E-print Network

    Tipple, Brett

    Tax Commission I. Internal Scan A. How will the changing demographic as a result of an aging with literally every citizen of the state through administration of the state's tax and motor vehicle and for payments of taxes and fees in order to make compliance easier. · The management of the agency will likely

  12. Human Resources Personal Tax Increases

    E-print Network

    Lennard, William N.

    Human Resources Personal Tax Increases Retroactive to January 1, 2014 for Employees Earning over be done by logging in to My Human Resources. · Choose "Payroll and Compensation", then "Personal Tax are finished. If you have any questions about the tax deduction changes, please contact Human Resources at 519

  13. Portfolio credit risk I

    Microsoft Academic Search

    Thomas Wilson

    1997-01-01

    This article describes a new and intuitive practical method for tabulating the exact lossdistribution arising from correlated credit events for any arbitrary portfolio ofcounterparty exposures, down to the individual contract level, with the lossesmeasured on a marked-to-market basis that explicitly recognises the potential impactof defaults and credit migrations

  14. Anonymous credit cards

    Microsoft Academic Search

    Steven H. Low; Sanjoy Paul; Nicholas F. Maxemchuk

    1994-01-01

    This paper describes a communications networking technique for funds transfer which combines the privacy of cash transactions with the security, record-keeping and charging mechanisms of credit cards. The scheme uses a communications network and cryptographic protocols to separate information. The company that extends credit to the individual and collects the bill does not have access to the specific purchases, and

  15. The Alumni Credit Card.

    ERIC Educational Resources Information Center

    Clotfelter, Susan C.

    1987-01-01

    One of the hottest movements in banking right now is affinity credit cards. For banks, they mean a new source of credit customers. For institutions and alumni organizations, they can mean an easy, inexpensive way to keep the institutional name in front of alumni. (MLW)

  16. CREDIT ANALYST AGRICULTURAL FOCUS Commercial Banking Credit Analyst Group

    E-print Network

    Maxwell, Bruce D.

    usbank.com Fly high. CREDIT ANALYST ­ AGRICULTURAL FOCUS Commercial Banking ­ Credit Analyst Group US Bank, one of the nation's top performing banks, is seeking a Credit Analyst in the Commercial Banking ­ Credit Analyst Group, for our Billings office. This position will have a primary focus

  17. 120 credits Previous college credits must be transferred

    E-print Network

    Delivery Online Credits 120 credits Previous college credits must be transferred into the program. Contact us for details. Tuition $397 per credit; financial aid is available Time Frame Varies based.colostate.edu/degrees/liberal-arts "After receiving my AA from Colorado Mountain College, I faced the dilemma of which college to attend

  18. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

  19. Dual-Credit in Kentucky

    ERIC Educational Resources Information Center

    Stephenson, Lisa G.

    2013-01-01

    Credit-based transition programs provide high school students with opportunities to jump start their college education. The Kentucky Community and Technical College System (KCTCS) offers college credit through dual-credit programs. While KCTCS dual-credit offerings have been successful in helping high school students start their college education…

  20. Review of the `Timber' credit

    E-print Network

    Review of the Green Star `Timber' credit 19.06.2009 #12;Review of the Green Star Timber Credit 19 .................................................................................................................... 4 3.0 BACKGROUND TO THE GREEN STAR TIMBER CREDIT REVIEW.................................................................................................... 6 4.0 PROCESS FOR THE GREEN STAR TIMBER CREDIT REVIEW

  1. Title Law Journal Credit Category Academic Credit

    E-print Network

    Zhuang, Yu

    "). Texas Tech Administrative Law Journal Credit. Students working on this journal are selected in the same Administrative Law Journal, Estate Planning & Community Property Law Journal, Business & Bankruptcy Law Journal Administrative Law Journal, Estate Planning & Community Property Law Journal, Business & Bankruptcy Law Journal

  2. Title Transfer Credits Category Academic Credit

    E-print Network

    Rock, Chris

    's cumulative grade point average at the Texas Tech University School of Law. 3. The credit for a course taken that law school's grade point average required for graduation. If the other law school requires a "C" cumulative grade point average for graduation, for example, and the student receives a passing grade lower

  3. Credit contagion and credit risk JPL Hatchett

    E-print Network

    Kühn, Reimer

    by a stochastic process and the performance of the primary firms. They argued that this was a reasonable level. Secondary firms depend only on primary firms whose performance is independent of the secondary #12;Credit, London EC2Y 5EA, UK § Department of Mathematics, King's College London, The Strand, London WC2R 2LS

  4. Cyber-consumption Taxes and Electronic Collection Systems: Canonical-Delivered Sales Tax

    Microsoft Academic Search

    Jae Kyu Lee; Yeoul Hwangbo

    2000-01-01

    This study analyzes existing consumption tax systems and proposes a new cyberconsumption tax policy called the Consumer-Delivered Sales Tax (CDS tax) for use in the electronic commerce environment. The CDS tax has the characteristics of a sales tax, but is remitted directly by the consumer without the intervention of the supplier. Seven criteria are laid out for use in designing

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

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

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

  6. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  7. Ordering Tax Transcripts A. Online Request

    E-print Network

    Wagner, Diane

    Ordering Tax Transcripts A. Online Request Go to: www.irs.gov In the "Online Services" section, select "Order a Tax Return or Account Transcript". Click "Order a Transcript" Provide tax filer's SSN "Return Transcript" and the appropriate year in "Tax Year" field. If successfully linked, tax filers can

  8. 'Tax simplification and reduction of compliance costs

    Microsoft Academic Search

    Jeff Pope

    Summary This submission advocates that very high tax compliance costs and unnecessary complexity in the tax system (and related transfer system) requires that tax simplification be afforded a very high priority in the Henry Review. First, some comments on the tax reform process, tax compliance costs research findings, and key features of a simplified system are made. Secondly, principles for

  9. Competitive helping in online giving.

    PubMed

    Raihani, Nichola J; Smith, Sarah

    2015-05-01

    Unconditional generosity in humans is a puzzle. One possibility is that individuals benefit from being seen as generous if there is competition for access to partners and if generosity is a costly-and therefore reliable-signal of partner quality [1-3]. The "competitive helping" hypothesis predicts that people will compete to be the most generous, particularly in the presence of attractive potential partners [1]. However, this key prediction has not been directly tested. Using data from online fundraising pages, we demonstrate competitive helping in the real world. Donations to fundraising pages are public and made sequentially. Donors can therefore respond to the behavior of previous donors, creating a potential generosity tournament. Our test of the competitive helping hypothesis focuses on the response to large, visible donations. We show that male donors show significantly stronger responses (by donating more) when they are donating to an attractive female fundraiser and responding to a large donation made by another male donor. The responses for this condition are around four times greater than when males give to less-attractive female (or male) fundraisers or when they respond to a large donation made by a female donor. Unlike males, females do not compete in donations when giving to attractive male fundraisers. These data suggest that males use competitive helping displays in the presence of attractive females and suggest a role for sexual selection in explaining unconditional generosity. PMID:25891407

  10. A Taxing Situation.

    ERIC Educational Resources Information Center

    Fritschler, A. Lee; Mitchell, Brian C.

    1995-01-01

    Recent challenges to the tax-exempt status of private colleges and universities in Pennsylvania result from the convergence of two trends: an aging population that changes the economic balance, and a shift in case law that heretofore favored charities. If the challenges continue, higher education will feel significant negative consequences. (MSE)

  11. Capital Controls: Tobin Tax

    NSDL National Science Digital Library

    The Halifax Initiative, a coalition of social groups advocating financial institution reform worldwide, provides this clearinghouse on the debate and passage of the Tobin tax, named after Nobel prize-winning economist James Tobin. Canada adopted the taxation on all transactions in international financial markets on March 23, 1999. Press clips, factsheets, and background information on this important topic are available on-site.

  12. Taxed Structured Settlements

    Microsoft Academic Search

    Gregg D Polsky; Brant J Hellwig

    2010-01-01

    Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt the investment yield imbedded within the structured settlement from federal income taxation. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to invest, rather than presently consume, their litigation recoveries. Although the statutory subsidy

  13. Earn Credits On Line.

    ERIC Educational Resources Information Center

    Field, Cynthia E.

    1987-01-01

    Describes a computer network that allows individuals to take credit courses from colleges and universities all around the United States using only a microcomputer and a modem. Discusses the registration procedure and the broad range of courses offered. (TW)

  14. Credit Card Analysis

    NSDL National Science Digital Library

    Stuart Boersma

    In this example, students are asked to obtain a credit card disclosure statement, identify the various interest rates and payment rules, and keep track of a revolving monthly balance under several payment scenarios. While modeling several months to a year of credit card statements is easily accomplished with pencil, paper, and a basic calculator, this example is also well-suited for analysis with a spreadsheet.

  15. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...counterparty (determined under the principles of paragraph (e)(5)(iv)(C...be determined in accordance with the principles of section 958(a)(2), regardless...do not limit the application of other principles of existing law to determine the...

  16. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...INFORMATION CONTACT: Concerning the regulations, Jeffrey P. Cowan, (202) 622-3850; concerning submissions of comments or...Information The principal author of these regulations is Jeffrey P. Cowan of the Office of Chief Counsel (International)....

  17. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...correction is effective August 30, 2011, and is applicable beginning July 18, 2011. FOR FURTHER INFORMATION CONTACT: Jeffrey Cowan, (202) 622-3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The temporary and final...

  18. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...correction is effective on August 30, 2011 and is applicable beginning July 18, 2011. FOR FURTHER INFORMATION CONTACT: Jeffery Cowan, (202) 622-3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The temporary and final...

  19. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...h)(3). FOR FURTHER INFORMATION CONTACT: Jeffrey P. Cowan, at (202) 622-3850. SUPPLEMENTARY INFORMATION: Background...Information The principal author of these regulations is Jeffrey P. Cowan, Office of Associate Chief Counsel (International)....

  20. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

    ...h)(3). FOR FURTHER INFORMATION CONTACT: Jeffrey P. Cowan, at (202) 622-3850. SUPPLEMENTARY INFORMATION: Background...Information The principal author of these regulations is Jeffrey P. Cowan, Office of Associate Chief Counsel (International)....

  1. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...should give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as the source of funding for the BIG Program. You should recognize this program by using the SFR logo. You are encouraged to use the crediting logo identified...

  2. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...should give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as the source of funding for the BIG Program. You should recognize this program by using the SFR logo. You are encouraged to use the crediting logo identified...

  3. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...should give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as the source of funding for the BIG Program. You should recognize this program by using the SFR logo. You are encouraged to use the crediting logo identified...

  4. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...should give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as the source of funding for the BIG Program. You should recognize this program by using the SFR logo. You are encouraged to use the crediting logo identified...

  5. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...should give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as the source of funding for the BIG Program. You should recognize this program by using the SFR logo. You are encouraged to use the crediting logo identified...

  6. Dynamic incentive with nonfinancing threat and social sanction in rural credit markets

    Microsoft Academic Search

    Kien Tran Nguyen; Makoto Kakinaka

    2008-01-01

    This paper analyzes an individual lending credit market in a rural society, where potential borrowers have a dynamic incentive of strategic default, and a benevolent lender gives them a credible threat to cut future credit when loands are not repaid. A crucial issue is that social sanction of default depends on the default rate in the society. Our analysis suggests

  7. Photo Credit: David Development of a decision

    E-print Network

    Fay, Noah

    /2004, Water Sustainability Undergraduate Fellowship Program #12;Photo Credit: David H. Uthe Objective Credit: Doug Von Gausig Photo Credit: David H. Uthe #12;Photo Credit: David H. Uthe Methodology Three

  8. Impacts of Tighter Credit in Agriculture 

    E-print Network

    Klose, Steven; Klinefelter, Danny A.; Hogan, Robert J.

    2009-03-26

    The availability of credit is critical to agricultural production. In the current tight credit situation, it is important for borrowers to understand the sources of credit and the nature of credit markets. This publications examines various sources...

  9. The role of bank credit for cattle raising in financing tropical deforestation: An economic case study from Panama

    SciTech Connect

    Ledec, G.

    1992-01-01

    Panama's rapid deforestation for cattle pasture is causing serious environmental problems, as well as negative economic and social consequences. Bank credit encourages deforestation by making cattle pasture expansion more affordable, more profitable, or less risky. Two governmental banks in Panama supply most of the institutional credit provided to small- and medium-scale ranchers, through loans from the Inter-American Development Bank and World Bank. Panama's large-scale ranchers obtain credit mostly from private commercial banks at subsidized interest rates. This study estimates that at least 7-10 percent of Panama's annual deforestation is due to governmental bank cattle credit. Cattle credit is more important in the loss of remaining forest fragments in long-settled areas than in forest-to-pasture conversion in frontier areas. However, because of the high environmental value of these forest remnants, their credit-induced loss is a serious public policy problem. Other incentives for cattle pasture expansion include beef markets, securing land claims, land price speculation, tax advantages, and the prestige value of cattle ranching. With care, the findings from this study can be generalized to many other tropical Latin American countries. Options available for minimizing deforestation include prohibiting or reducing institutional credit to cattle ranchers, restricting cattle credit to areas where little or no potential exists for additional deforestation, and eliminating interest rate subsidies on cattle credit. Such credit policy reforms would also improve economic efficiency and income distribution. other policy variables also influence Panama's deforestation rate: road construction and improvement, establishment and enforcement of protected areas, land titling laws and procedures, taxes, commercial forestry policies, beef pricing and export policies, the siting of hydroelectric projects, and policies that promote alternative employment for forest settlers.

  10. Capital tax distortions in the petroleum industry

    SciTech Connect

    Fry, R.C. Jr.

    1985-01-01

    The existence of taxes other than capital taxes increases the total and marginal distortions associated with capital taxation. Thus, for an industry subject to these other taxes, such as the oil industry, capital taxes are more distortionary than has previously been believed. In particular, the ratio of the marginal excess burden to the marginal tax revenue associated with a capital tax in the oil industry is higher than that ratio in other industries. In fact, given plausible parameter values, it is possible for an increase in the capital tax rate in the oil industry to decrease total tax revenue. 43 references, 1 table.

  11. (4/5 CREDITS) PHYSICS LAB I

    E-print Network

    CREDIT) F. S. Su ENGINEERING ANALYSIS (3 CREDITS) F. S. Su PERSPECTIVES (3 CREDITS) F. S, Su INTRO RESOURCES ENG. (4 CREDITS) F, S STATISTICS (3 CREDITS) F, S, Su OR UNCERTAINTY ANALYSIS IN ENG. (3 CREDITS ORDER IN THE SOPHOMORE YEAR. NOTE: LINEAR ALGEBRA & DIFFERENTIAL EQUATIONS CAN BE TAKEN DURING THE SAME

  12. (4/5 CREDITS) PHYSICS LAB I

    E-print Network

    CREDIT) F. S. Su ENGINEERING ANALYSIS (3 CREDITS) F. S. Su PERSPECTIVES (3 CREDITS) F. S, Su INTRO CREDITS) F, S STATISTICS (3 CREDITS) F, S, Su OR UNCERTAINTY ANALYSIS IN ENG. (3 CREDITS) F PROFESSIONAL ORDER IN THE SOPHOMORE YEAR. NOTE: LINEAR ALGEBRA & DIFFERENTIAL EQUATIONS CAN BE TAKEN DURING THE SAME

  13. (4/5 CREDITS) PHYSICS LAB I

    E-print Network

    CREDIT) F. S. Su ENGINEERING ANALYSIS (3 CREDITS) F. S. Su PERSPECTIVES (3 CREDITS) F. S, Su INTRO RESOURCES ENG. (4 CREDITS) F, S STATISTICS (3 CREDITS) F, S, Su OR UNCERTAINTY ANALYSIS IN ENG. (3 CREDITS SUBSTITUTE FOR UN1002. UN2001 & UN2002 CAN BE TAKEN IN EITHER ORDER IN THE SOPHOMORE YEAR. NOTE: LINEAR

  14. SUMMER SEMESTER General Education Courses: Credit Hours: General Education Courses: Credit Hours

    E-print Network

    SUMMER SEMESTER General Education Courses: Credit Hours: General Education Courses: Credit Hours: Credit Hours: General Education Courses: Credit Hours: Nature of Science I 4 Nature of Science II 4 ENGL credits) Major Courses: Credit Hours: Major Courses: Credit Hours: Major Course: PRTS 301 3 PRTS 302 3

  15. Tax evasion and widening the tax base in Uganda

    Microsoft Academic Search

    Edward B. Sennoga; John Mary Matovu; Evarist P. Twimukye

    2009-01-01

    Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement

  16. E-ZTax: Tax Salience and Tax Rates

    Microsoft Academic Search

    Amy Finkelstein

    2007-01-01

    This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. To do this, I analyze how toll rates change after toll facilities adopt electronic toll collection. Unlike manual toll collection, in which the driver must hand over cash at the toll collection plaza, electronic toll collection automatically debits the toll amount as the car

  17. Dynamic Virtual Credit Card Numbers

    NASA Astrophysics Data System (ADS)

    Molloy, Ian; Li, Jiangtao; Li, Ninghui

    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 particular merchant. We call the scheme dynamic because the virtual credit card numbers can be generated without online contact with the credit card issuers. These numbers can be processed without changing any of the infrastructure currently in place; the only changes will be at the end points, namely, the card users and the card issuers. We analyze the security requirements for dynamic virtual credit card numbers, discuss the design space, propose a scheme using HMAC, and prove its security under the assumption the underlying function is a PRF.

  18. Offer available 11/16/12 to 11/29/12; subject to change. While supplies last. Taxes and fees additional. Must call number listed above and use promotional code. Not all plans or features available on all devices. GeneralTerms: Domestic only. Credit approv

    E-print Network

    Lazar, Aurel A.

    qualifying Classic plan (one EasyPay billing for mobile bro NOKIA LUMIA 810 FREE CAR CHARGER INCLUDED $ 24 on all devices. GeneralTerms: Domestic only. Credit approval and new 2-year contract on qualifying. May not be combined with other discounts. Mail-In Rebate: Activation of qualifying plan (with EasyPay

  19. Follow Up: Credit Card Caution

    ERIC Educational Resources Information Center

    Cahill, Timothy P.

    2007-01-01

    In "Pushing Plastic," ("The New England Journal of Higher Education", Summer 2007), John Humphrey notes that many college administrators justify their credit card solicitations by suggesting that credit card access will help students learn to manage their own finances. Instead, credit card debt will teach thousands of students a lesson they will…

  20. Trade Credit: Theories and Evidence

    Microsoft Academic Search

    MITCHELL A. PETERSEN; RAGHURAM G. RAJAN

    1997-01-01

    Firms may be financed by their suppliers rather than by financial institutions. There are many theories of trade credit, but few comprehensive empirical tests. This article attempts to fill the gap. We focus on small firms whose access to capital markets may be limited and find evidence suggesting that firms use more trade credit when credit from financial institutions is

  1. Total Tax Revenue of State Government per $1,000 of Personal Income

    NSDL National Science Digital Library

    California Department of Finance

    Chart ranking states by revenue per $1000 dollars of personal income -- essentially the aggregate state tax rate. Could prompt discussion about what causes tax rates as there seems to be little correlation between tax revenues (per income) and the wealth, population, size or political ideology of the state. When compared to combined income of states and local governments (http://www.dof.ca.gov/html/fs_data/stat-abs/documents/P15.pdf) can give insight into the distribution of responsibilities between various levels of local government.

  2. Total Tax Revenue of State Government per $1,000 of Personal Income

    NSDL National Science Digital Library

    California Department of Finance

    Chart ranking states by revenue per $1000 dollars of personal income -- essentially the aggregate state tax rate. Could prompt discussion about what causes tax rates as there seems to be little correlation between tax revenues (per income) and the wealth, population, size or political ideology of the state. When compared to combined income of states and local governments (http://www.dof.ca.gov/html/fs_data/stat-abs/documents/P15.pdf) can give insight into the distribution of responsiblities between various levels of local government.

  3. Giving Spatial Perception Our Full Attention

    NSDL National Science Digital Library

    Tandi Clausen-May

    2002-01-28

    The authors present their opinions about left-brain and right-brain learners. According to them, left-brained students, who excel in spatial perception, are not given enough credit or attention in school. The authors urge educators to recognize both linguistic-numerical and spatial learners.

  4. Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight

    E-print Network

    Uzuner, Özlem

    Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight Massachusetts Institute As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging

  5. Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A

    E-print Network

    Dyer, Bill

    Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A What is FICA tax? (Federal Insurance workers and their dependents. What is Medicare tax? Government service that helps provide healthcare for senior citizens and disabled U.S. citizens. Who has to pay FICA/Medicare tax? All employees except

  6. How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return

    E-print Network

    Weber, Rodney

    How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return #12;Before beginning your tax; If you have received a form 1042-2, please have it with you. You can claim the tax treaty benefit claimed the treaty through your employer, you must have the 1042-S. #12;Tax Preparation Complete your

  7. On the Costs of Excise Taxes and Income Taxes in the UK

    Microsoft Academic Search

    Ian W. H. Parry

    2003-01-01

    This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB

  8. February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden

    E-print Network

    Karp, Larry S.

    February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden Larry Karp Abstract If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions

  9. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

  10. TAX FILING INFORMATION FOR NONRESIDENT ALIENS

    E-print Network

    Saldin, Dilano

    TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being://www.irs.gov/pub/irspdf/p513.pdf o Pub 519 US Tax Guide for Aliens § http://www.irs.gov/pub/irspdf/p519.pdf o Pub 901 US;· IRS FEDERAL FORMS AND INSTRUCTIONS o Form 1040NREZ US Nonresident Alien Tax Return for Certain Non

  11. Are LCCEs Exempt from Income Taxes?

    PubMed

    Philipsen, Nayna Campbell

    2002-01-01

    Lamaze International Certified Childbirth Educators (LCCEs) may incorporate as tax-exempt organizations under the federal tax law if they meet all of the outlined requirements. They may then be considered exempt from income taxes for the purpose of any law that refers to tax-exempt organizations. PMID:17273307

  12. Patterns of Giving to Higher Education. An Analysis of Contributions and Their Relation to Tax Policy.

    ERIC Educational Resources Information Center

    Levi, Julian H.; Vorsanger, Fred S.

    Higher education is becoming increasingly dependent on voluntary private support, which is favored by US public policy and enhanced by provisions of the Federal Internal Revenue Code that authorize the deduction of amounts of such support from the doners' taxable income. But some facts relating to the character and nature of this support are…

  13. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

  14. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ...CFR Parts 53 and 54 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and...

  15. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...false Failure to file tax return or to pay tax. 53.6651-1 Section...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION...2) files a return in good faith and such...

  16. 75 FR 17083 - Fiduciary Duties at Federal Credit Unions; Mergers and Conversions of Insured Credit Unions...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-05

    ...NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Parts 701, 708a, and 708b Fiduciary Duties at Federal Credit Unions; Mergers and Conversions of Insured Credit Unions; Correction AGENCY: National Credit...

  17. 12 CFR 614.4352 - Farm Credit Banks and agricultural credit banks.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...Banking 7 2013-01-01 2013-01-01 false Farm Credit Banks and agricultural credit banks. 614.4352 Section 614.4352 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND OPERATIONS...

  18. 12 CFR 614.4352 - Farm Credit Banks and agricultural credit banks.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...Banking 7 2014-01-01 2014-01-01 false Farm Credit Banks and agricultural credit banks. 614.4352 Section 614.4352 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND OPERATIONS...

  19. 12 CFR 614.4352 - Farm Credit Banks and agricultural credit banks.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...Banking 7 2012-01-01 2012-01-01 false Farm Credit Banks and agricultural credit banks. 614.4352 Section 614.4352 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND OPERATIONS...

  20. 12 CFR 614.4352 - Farm Credit Banks and agricultural credit banks.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...Banking 6 2011-01-01 2011-01-01 false Farm Credit Banks and agricultural credit banks. 614.4352 Section 614.4352 Banks and Banking FARM CREDIT ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND OPERATIONS...

  1. 75 FR 81378 - Fiduciary Duties at Federal Credit Unions; Mergers and Conversions of Insured Credit Unions

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-28

    ...NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Parts 701, 708a...RIN 3133-AD40 Fiduciary Duties at Federal Credit Unions; Mergers and Conversions of Insured Credit Unions AGENCY: National Credit Union...

  2. The Kansas Estate Tax Problem

    E-print Network

    Dickinson, Martin B. Jr.

    2005-01-01

    ) The hypot~etical federal estate tax lia under 1997 law is computed. (2) The liability is computed. (3) The actual ft liability under current law is computed s the 5 2058 deductio~ ate death taxes. *. 2003, ch. 147, SS 45 C.S.A. 79-15,101 and 79... estate to $1.5 mil- lion. However, because Tom's gross estate exceeds the filing threshold, a return must be filed, and Tom's estate must pay KET of $64,400. In other words, Bill's taxable estate of $2 million has no tax liability, while Tom's $1...

  3. 1st year Requirements 2nd year requirements 3rd year requirements 4th year requirements Course Grade Credits Course Grade Credits Course Grade Credits Course Grade Credits

    E-print Network

    Dyer, Bill

    Name: GID: Catalog: 1st year Requirements 2nd year requirements 3rd year requirements 4th year requirements Course Grade Credits Course Grade Credits Course Grade Credits Course Grade Credits ARCH 121IA Requirements Non ARCH Requirements Non ARCH Requirements Non ARCH Requirements Category Course Grade Credits

  4. University Scholarships Minimum Credit Hour Contract

    E-print Network

    Olsen Jr., Dan R.

    University Scholarships Minimum Credit Hour Contract · If you are a recipient of a university for either the 28-Credit Hour Alternative OR the Credit Hour Reduction for Final Enrollment. 28-Credit Hour Alternative Once you have been notified of a scholarship, you may contract to complete 28 credit hours during

  5. Collateralized Debt Obligations and Credit Risk Transfer

    Microsoft Academic Search

    Douglas Lucas; Laurie Goodman; Frank Fabozzi

    2007-01-01

    Several studies have reported how new credit risk transfer vehicles have made it easier to reallocate large amounts of credit risk from the financial sector to the non-financial sector of the capital markets. In this article, we describe one of these new credit risk transfer vehicles, the collateralized debt obligation. Synthetic credit debt obligations utilize credit default swaps, another relatively

  6. Tax-tariff reform with costs of tax administration

    Microsoft Academic Search

    Knud J. Munk

    2008-01-01

    As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies\\u000a that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes\\u000a on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does\\u000a not hold

  7. General Education Courses: Credit Hours: General Education Courses: Credit Hours: ENGL 110C 3 Literature 3

    E-print Network

    General Education Courses: Credit Hours: General Education Courses: Credit Hours: ENGL 110C 3: Credit Hours: General Education Courses: Credit Hours: Nature of Science I: PHYS 111N 4 Nature of Science Courses: Credit Hours: Major Courses: Credit Hours: STEM 320 3 SEPS 400 3 STEM 330 3 STEM 350 3 STEM 231 3

  8. FALL SEMESTER (17 credits) SPRING SEMESTER (17 credits) General Education Coursework: General Education Coursework

    E-print Network

    FALL SEMESTER (17 credits) SPRING SEMESTER (17 credits) General Education Coursework: General (16 credits) SPRING SEMESTER (16 credits) General Education Coursework: General Education Coursework: CHEM 211-CHEM 212 (5 credits) CHEM 213-214 (5 credits) Philosophy and Ethics Human Creativity MATH 211

  9. General Education Courses: Credit Hours: General Education Courses: Credit Hours: ENGL 110C 3 Literature 3

    E-print Network

    General Education Courses: Credit Hours: General Education Courses: Credit Hours: ENGL 110C 3: Credit Hours: General Education Courses: Credit Hours: Nature of Science I: PHYS 101N 4 Nature of Science General Education and Major Courses: Credit Hours: Major Courses: Credit Hours: Philosophy & Ethics 3 HMSV

  10. Charitable giving expenditures and the faith factor.

    PubMed

    Showers, Vince E; Showers, Linda S; Beggs, Jeri M; Cox, James E

    2011-01-01

    Using a permanent income hypothesis approach and an income-giving status interaction effect, a double hurdle model provides evidence of significant differences from the impact of household income and various household characteristics on both a household's likelihood of giving and its level of giving to religion, charity, education, others outside the household, and politics. An analysis of resulting income elasticity estimates revealed that households consider religious giving a necessity good at all levels of income, while other categories of giving are generally found to be luxury goods. Further, those who gave to religion were found to give more to education and charity then those not giving to religion, and higher education households were more likely to give to religion than households with less education. This analysis suggests that there may be more to religious giving behavior than has been assumed in prior studies and underscores the need for further research into the motivation for religious giving. Specifically, these findings point to an enduring, internal motivation for giving rather than an external, “What do I get for what I give,” motive. PMID:21322897

  11. GIVE: a general interactive visualization environment

    Microsoft Academic Search

    Yang Xubo; Cai Wenli; Shi Jiaoying

    1997-01-01

    We present a data flow based software platform called GIVE (General Interactive Visualization Environment). GIVE owns a data flow kernel, a visual programming interface and an extensible module library. It greatly enhances the efficiency of building visualization programs. GIVE has the following distinctive features: it introduces control nodes and procedure nodes into traditional data flow architecture, so it can support

  12. Giving "Credit When It's Due": A Case Study of Reverse Transfer Policy Implementation

    ERIC Educational Resources Information Center

    Robinson, Rachel R.

    2015-01-01

    More states are considering what kinds of policies or processes can be put in place to successfully improve the degree attainment of their postsecondary students, and one popular option is a reverse transfer policy. Reverse transfer policies usually involve authorizing community colleges to award a degree or certificate to students that have…

  13. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY...agency) in the custody of the National Archives of the United States. (Name of microfilm...name of Presidential library or National Archives of the United States). The...

  14. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY...agency) in the custody of the National Archives of the United States. (Name of microfilm...name of Presidential library or National Archives of the United States). The...

  15. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY...agency) in the custody of the National Archives of the United States. (Name of microfilm...name of Presidential library or National Archives of the United States). The...

  16. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY...agency) in the custody of the National Archives of the United States. (Name of microfilm...name of Presidential library or National Archives of the United States). The...

  17. 36 CFR 1254.96 - What credits must I give NARA?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...Forests, and Public Property NATIONAL ARCHIVES AND RECORDS ADMINISTRATION PUBLIC AVAILABILITY...agency) in the custody of the National Archives of the United States. (Name of microfilm...name of Presidential library or National Archives of the United States). The...

  18. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  19. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  20. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  1. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  2. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  3. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

  4. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 2010-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  5. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 2011-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  6. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The...

  7. Collective credit allocation in science

    E-print Network

    Shen, Hua-Wei

    2014-01-01

    Collaboration among researchers is an essential component of the modern scientific enterprise, playing a particularly important role in multidisciplinary research. However, we continue to wrestle with allocating credit to the coauthors of publications with multiple authors, since the relative contribution of each author is difficult to determine. At the same time, the scientific community runs an informal field-dependent credit allocation process that assigns credit in a collective fashion to each work. Here we develop a credit allocation algorithm that captures the coauthors' contribution to a publication as perceived by the scientific community, reproducing the informal collective credit allocation of science. We validate the method by identifying the authors of Nobel-winning papers that are credited for the discovery, independent of their positions in the author list. The method can also compare the relative impact of researchers working in the same field, even if they did not publish together. The ability...

  8. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...individual income tax returns using magnetic media. 1.6011-7 Section...individual income tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return...

  9. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns using...

  10. Extra Credit Problem Set

    NSDL National Science Digital Library

    Sarah Brownlee

    This problem set was assigned at the end of the year as a way for the students to get some extra credit and to help them study for the final exam. The problem set has 3 parts: 1) Strain: finding S1 and S3, measuring angular shear, and determining coaxial vs. noncoaxial deformation, 2) Calculating surface stresses on an inclined surface, and 3) Mohr stress circles.

  11. Extra Credit Crossword Puzzles

    NSDL National Science Digital Library

    Jane Selverstone

    These are two crossword puzzles that I hand out for extra credit, one for the igneous half of the course and the other for the metamorphic half. The puzzles reinforce concepts, vocabulary, and mineral formulae that we have gone over in class and labs. The students *love* them, and usually end up working on them in groups. Both puzzles were created using the Discovery Channel Puzzlemaker: http://puzzlemaker.school.discovery.com.

  12. 32 CFR 643.116 - Credit unions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...2010-07-01 2010-07-01 true Credit unions. 643.116 Section 643.116 National...Authority of Commanders § 643.116 Credit unions. The establishment of credit unions on Army installations is governed by AR...

  13. 32 CFR 643.116 - Credit unions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...2013-07-01 2013-07-01 false Credit unions. 643.116 Section 643.116 National...Authority of Commanders § 643.116 Credit unions. The establishment of credit unions on Army installations is governed by AR...

  14. 32 CFR 643.116 - Credit unions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...2014-07-01 2013-07-01 true Credit unions. 643.116 Section 643.116 National...Authority of Commanders § 643.116 Credit unions. The establishment of credit unions on Army installations is governed by AR...

  15. 32 CFR 643.116 - Credit unions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...2012-07-01 2011-07-01 true Credit unions. 643.116 Section 643.116 National...Authority of Commanders § 643.116 Credit unions. The establishment of credit unions on Army installations is governed by AR...

  16. 32 CFR 643.116 - Credit unions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...2011-07-01 2011-07-01 false Credit unions. 643.116 Section 643.116 National...Authority of Commanders § 643.116 Credit unions. The establishment of credit unions on Army installations is governed by AR...

  17. Guidelines for Making Credit/Noncredit Decisions.

    ERIC Educational Resources Information Center

    Community Services Catalyst, 1988

    1988-01-01

    Presents guidelines for public and private postsecondary institutions for the development, content, approval, and instruction of credit and non-credit courses. Includes procedural guidelines for determining which courses should be offered for credit. (DMM)

  18. 76 FR 31451 - Equal Credit Opportunity

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-01

    ...Docket No. R-1420] Equal Credit Opportunity AGENCY: Board of Governors...amendments to Regulation B (Equal Credit Opportunity Act) to update the address...SUPPLEMENTARY INFORMATION: The Equal Credit Opportunity Act (ECOA), 15...

  19. Credit Conditions and Stock Return Predictability

    E-print Network

    Park, Heungju

    2012-10-19

    This dissertation examines stock return predictability with aggregate credit conditions. The aggregate credit conditions are empirically measured by credit standards (Standards) derived from the Federal Reserve Board's Senior Loan Officer Opinion...

  20. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  1. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  2. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  3. Tax policy as social policy: cafeteria plans, 1978-1985.

    PubMed

    Fox, D M; Schaffer, D C

    1987-01-01

    Since the passage of Section 125 of the Internal Revenue Code in 1978, cafeteria plans have offered employees a choice of tax-free fringe benefits. Although these plans have been popular with employers and employees, Treasury Department officials and many tax lawyers soon came to regard Section 125 as a mistake. The Treasury has tried to reclaim through regulation the revenue and the fundamental principles of tax law it had asked Congress to give away in 1978. This paper is a history of Section 125 that emphasizes its relationship to health policy. On the basis of interviews and printed primary sources, the paper argues that Treasury officials made a less than rigorous assessment of the impact of cafeteria plans because they were preoccupied with a larger agenda of making tax-free benefits more equitable. Moreover, they saw no reason to collaborate with the health policy community to plan this agenda; they saw themselves as implementing a social policy already in the Internal Revenue Code. PMID:3429801

  4. 12 CFR 614.4040 - Production credit associations.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...2010-01-01 false Production credit associations...ADMINISTRATION FARM CREDIT SYSTEM LOAN POLICIES AND...Authorities § 614.4040 Production credit associations...of the Farm Credit System. (3) Production credit...

  5. [Taxing the income of the elderly].

    PubMed

    Sander, H

    1990-01-01

    If we agree that retirement income means those receipts past the age limit of 64 years, there will be a comparable situation for taxation. Such comparison shows that membership in the public annuity insurance gives strong advantages because of lower taxation. This uneven situation should be ended in the future by the opinion of the Bundesverfassungsgericht (Supreme court of constitutional affairs). There are two ways to solve this problem. Either the whole taxation of seniority income follows the rules of social security taxation, or the taxation of social security must loose its priority. The author prefers the second, because he argues that the social security taxation is wrong and irreparable: The author offers a general application of the "intertemporal correspondence principle" of taxation. This means that income can be taxed only once. Under this rule he prefers the "ex post taxation" of retirement income for reasons of justice, practicality, and economic principles. PMID:2356649

  6. Collateralized CVA Valuation with Rating Triggers and Credit Migrations

    E-print Network

    Bielecki, Tomasz R; Iyigunler, Ismail

    2012-01-01

    In this paper we discuss the issue of computation of the bilateral credit valuation adjustment (CVA) under rating triggers, and in presence of ratings-linked margin agreements. Specifically, we consider collateralized OTC contracts, that are subject to rating triggers, between two parties -- an investor and a counterparty. Moreover, we model the margin process as a functional of the credit ratings of the counterparty and the investor. We employ a Markovian approach for modeling of the rating transitions of the two parties to the contract. In this framework, we derive the representation for bilateral CVA. We also introduce a new component in the decomposition of the counterparty risky price: namely the rating valuation adjustment (RVA) that accounts for the rating triggers. We give two examples of dynamic collateralization schemes where the margin thresholds are linked to the credit ratings of the parties. We account for the rehypothecation risk in the presence of independent amounts. Our results are illustrat...

  7. Course Name: Environmental Soil Physics Credits: 3 credit-hours

    E-print Network

    Ma, Lena

    1 SOS 5602C Course Name: Environmental Soil Physics SOS 5602C Credits: 3 credit-hours Prerequisites Soil Physics, by Daniel Hillel, 1998. Academic Press, Inc. San Diego, California. 2. Syllabus: Lectures 1 and 2 A. i. Soil Physics before the 70s (Hillel xix-xxv) ii. Soil Physics in relation to Natural

  8. 12 CFR 614.4125 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...A Farm Credit Bank or agricultural credit bank that provides...Director, Risk Management, Farm Credit System Insurance Corporation...Director, Risk Management, Farm Credit System Insurance Corporation...a Farm Credit Bank,...

  9. 12 CFR 614.4125 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...A Farm Credit Bank or agricultural credit bank that provides...Director, Risk Management, Farm Credit System Insurance Corporation...Director, Risk Management, Farm Credit System Insurance Corporation...a Farm Credit Bank,...

  10. 12 CFR 614.4125 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...A Farm Credit Bank or agricultural credit bank that provides...Director, Risk Management, Farm Credit System Insurance Corporation...Director, Risk Management, Farm Credit System Insurance Corporation...a Farm Credit Bank,...

  11. 12 CFR 614.4125 - Funding and discount relationships between Farm Credit Banks or agricultural credit banks and...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...A Farm Credit Bank or agricultural credit bank that provides...Director, Risk Management, Farm Credit System Insurance Corporation...Director, Risk Management, Farm Credit System Insurance Corporation...a Farm Credit Bank,...

  12. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  13. The efficiency loss of tax limits: The political economy of local tax regulation

    Microsoft Academic Search

    Rune J. Sørensen

    Fiscal federalism suggests that local services should be financed by local taxes, and that national tax constraints will cause a loss of allocative efficiency. Political economy claims that tax limits can improve efficiency. An unconstrained local government may induce excessive government spending, and tax limits can rectify this bias by curtailing the \\

  14. Revised 2-06-09 YEAR-END TAX STATEMENTS TAX FILING

    E-print Network

    Dyer, Bill

    Revised 2-06-09 YEAR-END TAX STATEMENTS ­ TAX FILING Form What is Reported Issued By Comments W-2 Wage and Tax Statement Statement of compensation or wages earned for the previous calendar year to Withholding Statement of taxable scholarship/ fellowship funds, employment compensation exempt by tax treaty

  15. Tax Evasion, Tax Policies and the Role Played by Financial Markets.

    E-print Network

    Bandyopadhyay, Antar

    Tax Evasion, Tax Policies and the Role Played by Financial Markets. Shalini Mitra University and heterogeneous firms I show that both tax policies and domestic financial market development (FD) can lead to lower informality. Tax policies are more effective in reducing informality since they directly increase

  16. Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers

    E-print Network

    Subject: Tax Status for Dependent Tuition Waivers Tax Status for Dependent Tuition Waivers Canada to employee's dependents. Effective for the 2007 and later tax years, if a post-secondary education/tx/bsnss/tpcs/pyrll/bnfts/dctn/ttn-eng.html CRA has advised employers to amend the T4 slips for any employees who were taxed for dependent tuition

  17. Income Tax Information for International Students and It is income tax season again!!

    E-print Network

    Garousi, Vahid

    Income Tax Information for International Students and Staff It is income tax season again!! Everyone who earned income in the year 2010 must file a tax return. If you received a scholarship with these documents. If you do not have a Social Insurance Number you need to apply for an Individual Tax Number (ITN

  18. Tax Policy to Combat Global Warming: On Designing a Carbon Tax

    Microsoft Academic Search

    James M. Poterba

    1991-01-01

    This paper develops several points concerning the design and implementation of a carbon tax. First, if implemented without any offsetting changes in transfer programs, the carbon tax would be regressive. This regressivity could be offset with changes in either the direct tax system or transfers. Second, the production and consumption distortions associated with small carbon taxes, on the order of

  19. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  20. Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection1

    Microsoft Academic Search

    Hamid R. Davoodi; David A. Grigorian

    Despite a record growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection using a large panel data set

  1. Effective Tax Strategies: It's Not Just Minimization 

    E-print Network

    Neuman, Stevanie Alysse Schneider

    2014-05-20

    This study examines managerial incentives and practices associated with firms’ tax strategy choices, as well as the relative importance of these factors in determining the primary focus of firms’ tax strategies. Understanding the determinants...

  2. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is...

  3. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

  4. Alternative Fat Taxes to Control Obesity

    Microsoft Academic Search

    J. Stephen Clark; O. Ludwig Dittrich

    2010-01-01

    This paper examines three alternative types of fat taxes to determine how effective they may be in reducing obesity. Upon\\u000a the examination of the available evidence as to the effectiveness of fat taxes in reducing obesity authors conclude that all\\u000a types of fat taxes are not sufficiently specific in targeting obesity. In some cases imposition of fat tax may actually

  5. Neural network credit scoring models

    Microsoft Academic Search

    David West

    2000-01-01

    This paper investigates the credit scoring accuracy of five neural network models: multilayer perceptron, mixture-of-experts, radial basis function, learning vector quantization, and fuzzy adaptive resonance. The neural network credit scoring models are tested using 10-fold crossvalidation with two real world data sets. Results are benchmarked against more traditional methods under consideration for commercial applications including linear discriminant analysis, logistic regression,

  6. Collective credit allocation in science

    PubMed Central

    Shen, Hua-Wei; Barabási, Albert-László

    2014-01-01

    Collaboration among researchers is an essential component of the modern scientific enterprise, playing a particularly important role in multidisciplinary research. However, we continue to wrestle with allocating credit to the coauthors of publications with multiple authors, because the relative contribution of each author is difficult to determine. At the same time, the scientific community runs an informal field-dependent credit allocation process that assigns credit in a collective fashion to each work. Here we develop a credit allocation algorithm that captures the coauthors’ contribution to a publication as perceived by the scientific community, reproducing the informal collective credit allocation of science. We validate the method by identifying the authors of Nobel-winning papers that are credited for the discovery, independent of their positions in the author list. The method can also compare the relative impact of researchers working in the same field, even if they did not publish together. The ability to accurately measure the relative credit of researchers could affect many aspects of credit allocation in science, potentially impacting hiring, funding, and promotion decisions. PMID:25114238

  7. Credit Recovery Hits the Mainstream

    ERIC Educational Resources Information Center

    Carr, Sarah

    2014-01-01

    In communities including New Orleans, Los Angeles, and Chicago, educators are creating alternative schools for struggling students that employ online credit-recovery programs as a core portion, or all, of their curriculum. The growth in online learning generally, including blended learning, has fueled the proliferation of computer-based credit

  8. Internship Program Academic Credit Application

    E-print Network

    Dasgupta, Dipankar

    Internship Program Academic Credit Application #12;Dear Intern, Congratulations on receiving an internship offer! Students wishing to receive academic credit for an internship must meet certain an internship through a listing provided by the University of Memphis (i.e. eRecruiting) does not automatically

  9. Everyday information in American philanthropy: informed giving

    Microsoft Academic Search

    Barbara M. Hayes

    2011-01-01

    Philanthropic activity is not well studied by social scientists, although the scholarly literature is increasing. The behavior of wealthy donors has received attention, but there is scant research on the giving behavior of the average American and even less on information-seeking as part of that behavior. Endogenous and exogenous forces have shaped American giving. This paper describes those forces in

  10. Are Commodity Taxes Regressive? Evidence from Sweden

    Microsoft Academic Search

    Douglas Lundin

    1998-01-01

    The distributional consequences of commodity taxes have become more important as industrialized countries have started to raise more revenue using these taxes. In this paper the distributional consequences of commodity taxes are evaluated using both disposable income and total expenditure as measures of household well-being. Using Swedish household expenditure data from 1988 and 1992, I find that the overall effect

  11. MARGINAL COMMODITY TAX REFORMS: A SURVEY

    Microsoft Academic Search

    Alessandro Santoro

    2007-01-01

    Abstract.?As noted 30 years ago by Martin Feldstein, optimal taxes may be useless for practical purposes and emphasis should instead be placed on the possibility of enhancing welfare by reforming existing tax rates. In this perspective, marginal commodity tax reforms are gaining increasing attention due to political and economic constraints on large reforms of direct (or indirect) taxation. In this

  12. Stop Playing Favorites with the Tax Code 

    E-print Network

    Taylor, Lori L.

    2011-01-01

    ef?iciency. Taxes distort economic decision?making away from that which is taxed. Some of those distortions can be desirable in the sense that they can discourage socially unhealthy behaviors (think cigarette or alcohol taxes), but most are not...

  13. Seattle University TAX I ACCT 536

    E-print Network

    Carter, John

    1 SYLLABUS Seattle University TAX I ­ ACCT 536 Fall 2013 Stephen McDonald Ryan, Swanson & Cleveland student to a broad range of tax concepts and types of taxpayers. By the end of the course students should: i) Understand the development and rationale of the current Federal income tax system; ii) Comprehend

  14. Company Tax Reform in the European Union

    Microsoft Academic Search

    Peter Birch Sørensen

    2004-01-01

    The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment. This paper argues that while the Commission's blueprints for company tax reform may reduce existing problems of transfer pricing, they will also create new distortions as long as existing tax rate

  15. Transboundary Pollution, Trade Liberalization, and Environmental Taxes

    Microsoft Academic Search

    Soham Baksi; A. Ray Chaudhuri

    2008-01-01

    In a bilateral trade framework, we examine the impact of tari¤ reduction on the op- timal pollution tax and social welfare when pollution is transboundary. Strategic considerations lead countries to distort their pollution tax in the non-cooperative equilibrium. Trade liberalization changes the distortion, and consequently the pol- lution tax and welfare, in ways that depend on the extent to which

  16. Taxing corporate income Alan J. Auerbach

    E-print Network

    Sadoulet, Elisabeth

    1 Taxing corporate income Alan J. Auerbach University of California, Berkeley and NBER Michael P of Bristol and IFS March 2008 Paper prepared for The Mirrlees Review, "Reforming the Tax System for the 21st Century" Abstract: Following Meade (1978), we reconsider issues in the design of taxes on corporate income

  17. Oregon Tax Revenue Scope and Timeline

    E-print Network

    Oregon Tax Revenue Scope and Timeline Presented to Scott Dawson Business Advisory Council Prepared to collectively as the "Client") to perform an extensive analysis of how Oregon collects its tax revenues, as well. The challenges laid forth are to ascertain the necessary research to both estimate and compare the tax impact

  18. The implicit taxes from college financial aid

    Microsoft Academic Search

    Andrew W. Dick; Aaron S. Edlin

    1997-01-01

    Families who earn more or who heed the “experts'” advice and save for college typically receive less financial aid. The financial aid system therefore implicitly taxes both income and assets. We use NPSAS aid award data to estimate these implicit taxes, and find that at average-priced colleges the marginal income tax ranges from 2 to 16% and the marginal asset

  19. Health effects and optimal environmental taxes

    Microsoft Academic Search

    Roberton C. Williams III

    2003-01-01

    The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that interactions with these distortions tend to raise the cost of an environmental tax, and thus that the optimal environmental tax is less than marginal environmental damages. A recent paper by Schwartz and Repetto (2000) challenges this finding, arguing that the health benefits from reduced pollution

  20. Awarding Credit Where Credit Is Due: Effective Practices for the Implementation of Credit by Exam. Adopted Spring 2014

    ERIC Educational Resources Information Center

    Academic Senate for California Community Colleges, 2014

    2014-01-01

    Credit by Exam is a mechanism employed in the California community colleges as a means of granting credit for student learning outside of the traditional classroom. In some instances, credit by exam is the means used to award college credit for structured learning experiences in a secondary educational setting, while in other instances knowledge…