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1

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

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

2009-01-01

2

The Earned Income Tax Credit  

Microsoft Academic Search

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

V. Joseph Hotz; John Karl Scholz

2001-01-01

3

Adam Smith, Religion, and Tuition Tax Credits.  

ERIC Educational Resources Information Center

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)

Alexander, Kern

1983-01-01

4

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

ERIC Educational Resources Information Center

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…

Maag, Elaine

2009-01-01

5

Expanding Choice: Tax Credits and Educational Access in Indiana  

ERIC Educational Resources Information Center

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

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

2009-01-01

6

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

7

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

8

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

9

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2010 CFR

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

2010-04-01

10

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

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

2014-04-01

11

26 CFR 1.1502-3 - Consolidated tax credits.  

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

2014-04-01

12

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

13

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

14

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

15

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Credit for gift tax. 20.2012-1 Section 20.2012-1...THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS...Against Tax § 20.2012-1 Credit for gift tax. (a) In general. With...

2010-04-01

16

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

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

2007-01-01

17

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

Federal Register 2010, 2011, 2012, 2013

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

2011-08-30

18

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

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2014-04-01

19

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

Code of Federal Regulations, 2012 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2012-04-01

20

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

Code of Federal Regulations, 2013 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2013-04-01

21

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

Code of Federal Regulations, 2011 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2011-04-01

22

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

Code of Federal Regulations, 2010 CFR

...against United States tax liability for Danish tax. 521.115 Section 521...Who Are Residents of Denmark and of Danish Corporations § 521.115 Credit against United States tax liability for Danish tax. For the purpose of...

2010-04-01

23

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

ERIC Educational Resources Information Center

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

Gottlob, Brian

2011-01-01

24

75 FR 8392 - Low Income Housing Tax Credit Tenant Database  

Federal Register 2010, 2011, 2012, 2013

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

2010-02-24

25

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

Federal Register 2010, 2011, 2012, 2013

...determination of the amount of taxes paid for purposes of the foreign tax credit was published in the...business. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2013-09-04

26

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

EIA Publications

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

2008-01-01

27

Living and Working with Disabilities: Tax Benefits and Credits  

MedlinePLUS

... This publication presents basic information about existing tax credits and benefits that may be available to qualifying ... for you to work. See IRS Publication 529 Credit for the Elderly or Disabled: You may be ...

28

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

Federal Register 2010, 2011, 2012, 2013

...for purposes of the foreign tax credit. The text of those regulations...direct and indirect foreign tax credits. Special Analyses It...Register. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2011-07-18

29

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

PubMed

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

Cebi, Merve; Woodbury, Stephen A

2014-05-01

30

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

31

Overview of State Programs, Incentives & Tax Credits for Business  

E-print Network

valuation 2 Expected growth in tax, with no investment 3 Investment raises property value 4 Added value subject to TIF 5 Taxes available after TIF TIF Mechanics 2 Baseline Growth 4 TIF on some % (5Overview of State Programs, Incentives & Tax Credits for Business August 21, 2008 #12;Business

32

76 FR 68841 - New Markets Tax Credit Program  

Federal Register 2010, 2011, 2012, 2013

...INFORMATION: The New Markets Tax Credit Program was authorized by the Community Renewal Tax Relief Act of 2000 (Pub. L...gambling, or any store the principal business of which is the sale...121 of the Community Renewal Tax Relief Act of 2000 (Pub....

2011-11-07

33

77 FR 8184 - Foreign Tax Credit Splitting Events  

Federal Register 2010, 2011, 2012, 2013

...situations in which foreign income taxes have been separated from the...affect taxpayers claiming foreign tax credits. Special Analyses It...Register. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2012-02-14

34

77 FR 8127 - Foreign Tax Credit Splitting Events  

Federal Register 2010, 2011, 2012, 2013

...9577] RIN 1545-BK50 Foreign Tax Credit Splitting Events AGENCY...contains final and temporary Income Tax Regulations with respect to...businesses. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2012-02-14

35

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

Federal Register 2010, 2011, 2012, 2013

...9535] RIN 1545-BK25 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal Revenue...relating to the determination of the amount of taxes paid for purposes of the foreign tax...

2011-08-30

36

Expanding Choice: Tax Credits and Educational Access in Montana  

ERIC Educational Resources Information Center

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

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

2009-01-01

37

77 FR 30377 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...additional premium tax credit resulting from marriage, the final regulations cap any additional...final regulations allow a year-of- marriage waiver on repaying excess advance payments...premium assistance amounts for pre-marriage months. (C) Premium assistance...

2012-05-23

38

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

ERIC Educational Resources Information Center

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

Southern Education Foundation, 2011

2011-01-01

39

Labor Supply Response to the Earned Income Tax Credit  

Microsoft Academic Search

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

Nada Eissa; Jeffrey B Liebman

1996-01-01

40

The labour market impact of the working families’ tax credit  

Microsoft Academic Search

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

Richard Blundell; Alan Duncan; Julian McCrae; Costas Meghir

2000-01-01

41

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

Code of Federal Regulations, 2012 CFR

...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...

2012-04-01

42

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

Code of Federal Regulations, 2013 CFR

...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...

2013-04-01

43

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

Code of Federal Regulations, 2010 CFR

...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...

2010-04-01

44

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

Code of Federal Regulations, 2011 CFR

...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...

2011-04-01

45

2 Authors Say Routledge Recycled Their Work without Giving Credit  

ERIC Educational Resources Information Center

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

Bartlett, Thomas

2008-01-01

46

Tax Credits and Renewable Generation (released in AEO2009)  

EIA Publications

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

2009-01-01

47

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

Federal Register 2010, 2011, 2012, 2013

...RIN 1545-BK21 Encouraging New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service...markets tax credit program may be amended to encourage non-real estate investments. FOR FURTHER INFORMATION CONTACT: Julie...

2011-07-06

48

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

Microsoft Academic Search

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

Nada Eissa; Hilary Williamson Hoynes

1998-01-01

49

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

Federal Register 2010, 2011, 2012, 2013

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

2011-06-07

50

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

Code of Federal Regulations, 2011 CFR

...year as repayment of principal on a loan that is a...received a new markets tax credit allocation...amount of any new markets tax credit determined under...Anti-abuse. If a principal purpose of a transaction...Allowance of new markets tax credit. A CDE...

2011-04-01

51

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

Code of Federal Regulations, 2011 CFR

...Credit for âspecial refundsâ of employee social security tax. 1.31-2 Section...for “special refunds” of employee social security tax. (a) In general. ...may be deducted and withheld as employee social security tax with respect to...

2011-04-01

52

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

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Unified credit against estate tax; in general (temporary). 20.2010-1T...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2013-04-01

53

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

... 2013-04-01 true Unified credit against estate tax; in general (temporary). 20.2010-1T...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2014-04-01

54

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

Code of Federal Regulations, 2013 CFR

...taxes. (a) In general. (1) A credit is allowed under section 2014 against the Federal estate tax for any estate, inheritance, legacy, or succession taxes actually paid to any foreign country (hereinafter referred to as “foreign...

2013-04-01

55

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

Code of Federal Regulations, 2011 CFR

...taxes. (a) In general. (1) A credit is allowed under section 2014 against the Federal estate tax for any estate, inheritance, legacy, or succession taxes actually paid to any foreign country (hereinafter referred to as “foreign...

2011-04-01

56

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

Code of Federal Regulations, 2010 CFR

...taxes. (a) In general. (1) A credit is allowed under section 2014 against the Federal estate tax for any estate, inheritance, legacy, or succession taxes actually paid to any foreign country (hereinafter referred to as “foreign...

2010-04-01

57

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

ERIC Educational Resources Information Center

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

Rich, Wilbur C.

2008-01-01

58

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2010-04-01

59

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

60

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Credit or refund of tax under Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a)-2 Section 31...THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT...

2011-04-01

61

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

62

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

Microsoft Academic Search

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

Lolita A. Paff

2005-01-01

63

Tax Credit Scholarship Programs and the Law  

ERIC Educational Resources Information Center

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…

Sutton, Lenford C.; Spearman, Patrick Thomas

2014-01-01

64

26 CFR 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts.  

Code of Federal Regulations, 2012 CFR

...payment of tax; deductions and credits of estates and trusts. 1.641(b)-1 Section...CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641...payment of tax; deductions and credits of estates and trusts. Generally, the...

2012-04-01

65

26 CFR 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts.  

Code of Federal Regulations, 2011 CFR

...payment of tax; deductions and credits of estates and trusts. 1.641(b)-1 Section...CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641...payment of tax; deductions and credits of estates and trusts. Generally, the...

2011-04-01

66

26 CFR 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts.  

Code of Federal Regulations, 2013 CFR

...payment of tax; deductions and credits of estates and trusts. 1.641(b)-1 Section...CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641...payment of tax; deductions and credits of estates and trusts. Generally, the...

2013-04-01

67

26 CFR 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts.  

...payment of tax; deductions and credits of estates and trusts. 1.641(b)-1 Section...CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.641...payment of tax; deductions and credits of estates and trusts. Generally, the...

2014-04-01

68

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

ERIC Educational Resources Information Center

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

Southern Education Foundation, 2011

2011-01-01

69

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

Federal Register 2010, 2011, 2012, 2013

...the new markets tax credit program generally...investments (including principal repayments from amortizing...Drafting Information The principal author of these regulations...CFR Part 1 Income taxes, Reporting and recordkeeping...45D-1 New markets tax credit...capital, equity or principal with respect to...

2011-06-07

70

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

Federal Register 2010, 2011, 2012, 2013

...investments (including principal repayments from amortizing...consider the new markets tax credit under section...without any new markets tax credit restrictions...capital, equity, or principal into entities other...Drafting Information The principal author of these regulations...CFR Part 1 Income taxes, Reporting and...

2012-09-28

71

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

Federal Register 2010, 2011, 2012, 2013

...1545-BG54 Reduction of Foreign Tax Credit Limitation Categories...method in determining its foreign tax credit limitation. No separate...apply. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2011-04-07

72

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

Federal Register 2010, 2011, 2012, 2013

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

2013-03-14

73

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

74

An Investigation of the Conceptual and Qualitative Impact of Employment Tax Credits.  

ERIC Educational Resources Information Center

The study reported here provides a theoretical and empirical framework for the analysis of employment tax credit policy (a government subsidy or business tax credit to firms who maintain or expand their use of labor). Various programs are examined from the standpoint of structure and implications. The programs are selective employment incentive;…

Fethke, Gary C.; And Others

75

An Assessment of WIN and Welfare Tax Credits. Final Report No. 1001.  

ERIC Educational Resources Information Center

As an overall assessment of the Work Incentive (WIN) and Aid to Families with Dependent Children (AFDC) tax credit programs, the project reported sought answers to the following questions: (1) To what degree are tax credits a factor in employer decisions to hire WIN registrations and welfare recipients? (2) What are the differences in usage of the…

Thompson, David; And Others

76

New Mexico solar and wind energy tax credit impact assessment study. Final report  

Microsoft Academic Search

The direct and indirect impacts of extension or termination of the New Mexico and federal residential solar energy tax credits were assessed. The potential markets and future market penetration of active and passive residential solar energy systems were projected for the alternative possible federal and state tax credit scenarios. The analysis indicates that sales will decline even with extension of

Bos

1985-01-01

77

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

Code of Federal Regulations, 2010 CFR

...under section 2011 or section 2014 shall notify the district...claimed as a credit under section 2014, the notice shall also...If the tax found to be due results from a refund of foreign death...claimed as a credit under section 2014, such tax shall not bear...

2010-04-01

78

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

ERIC Educational Resources Information Center

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

Drezner, Noah D.

2006-01-01

79

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

80

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

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2013-04-01

81

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

...2014-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2014-04-01

82

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

83

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

84

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2011-04-01

85

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

86

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

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

2014-04-01

87

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

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the...

2012-04-01

88

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

Code of Federal Regulations, 2010 CFR

...CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f...deductions and investment tax credit; at risk rules. ...lessor's payments of interest and principal and the lessee's...

2010-04-01

89

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

Code of Federal Regulations, 2011 CFR

...CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f...deductions and investment tax credit; at risk rules. ...lessor's payments of interest and principal and the lessee's...

2011-04-01

90

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

Code of Federal Regulations, 2012 CFR

...international sense, but also for death taxes paid to possessions or political...the allowance of a credit for death taxes paid to a possession...is allowable for interest or penalties paid in connection with foreign death taxes. (2) In...

2012-04-01

91

26 CFR 1.641(b)-1 - Computation and payment of tax; deductions and credits of estates and trusts.  

Code of Federal Regulations, 2010 CFR

...payment of tax; deductions and credits of estates and trusts. 1.641(b)-1 Section...INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641...payment of tax; deductions and credits of estates and trusts. Generally, the...

2010-04-01

92

The Merits of Giving an Extra Credit Quiz  

ERIC Educational Resources Information Center

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

Carroll, Ryall

2014-01-01

93

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

EIA Publications

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

2007-01-01

94

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

E-print Network

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

Lew-Hailer, Lillian

2007-01-01

95

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

Code of Federal Regulations, 2013 CFR

...A) Complete the Earned Income Credit Worksheet in the Form 1040 instructions or such...completion of the Earned Income Credit Worksheet (or other record of the tax return...of the completed Earned Income Credit Worksheet (or other record of the tax...

2013-04-01

96

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

...A) Complete the Earned Income Credit Worksheet in the Form 1040 instructions or such...completion of the Earned Income Credit Worksheet (or other record of the tax return...of the completed Earned Income Credit Worksheet (or other record of the tax...

2014-04-01

97

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

Code of Federal Regulations, 2012 CFR

...A) Complete the Earned Income Credit Worksheet in the Form 1040 instructions or such...completion of the Earned Income Credit Worksheet (or other record of the tax return...of the completed Earned Income Credit Worksheet (or other record of the tax...

2012-04-01

98

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

Microsoft Academic Search

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

Bruce D. Meyer; Dan T. Rosenbaum

2001-01-01

99

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

Microsoft Academic Search

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

Bruce D. Meyer; Dan T. Rosenbaum

1998-01-01

100

Can the Earned Income Tax Credit Increase the Number of Unmarried Black Parent Families?  

Microsoft Academic Search

Since the 1960s an increasing number of Black children are reared by poor unmarried parents on welfare. To reduce poverty, minimize welfare dependence, and provide a monetary incentive for low-income, unmarried parents to wed, the government established the earned income tax credit (EITC). Since its establishment in 1975, however, scholars know very little about whether this credit can increase Black

Cassandra Chaney

2012-01-01

101

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

EIA Publications

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

2005-01-01

102

20 CFR 606.20 - Cap on tax credit reduction.  

Code of Federal Regulations, 2010 CFR

...a reduction in the State's unemployment tax effort, as defined in...in the solvency of the State unemployment compensation system, as defined...21(b); (3) The State unemployment tax rate (as defined in §...

2010-04-01

103

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

ERIC Educational Resources Information Center

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

Jones, Jessika

2009-01-01

104

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

ERIC Educational Resources Information Center

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

Forster, Greg

2006-01-01

105

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

E-print Network

Effect 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. We explore in this article how R&D Tax Credit changes the cost metrics of cloud computing with short

Paris-Sud XI, Université de

106

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

107

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

Federal Register 2010, 2011, 2012, 2013

...entity includes a withholding tax imposed on a dividend or other...separate from its owner for U.S. tax purposes) with respect to the...business. Drafting Information The principal author of these regulations...Subjects in 26 CFR Part 1 Income taxes, Reporting and...

2011-07-18

108

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

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…

US Department of the Treasury, 2011

2011-01-01

109

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

Federal Register 2010, 2011, 2012, 2013

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

2011-12-13

110

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

Federal Register 2010, 2011, 2012, 2013

...REG-101826-11] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments; Correction AGENCY: Internal Revenue Service...program to facilitate and encourage investments in non-real estate businesses in low-income communities. FOR FURTHER...

2011-07-06

111

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

Code of Federal Regulations, 2012 CFR

...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...

2012-04-01

112

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

Code of Federal Regulations, 2011 CFR

...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...

2011-04-01

113

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

...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...

2014-04-01

114

Do Vouchers and Tax Credits Increase Private School Regulation? A Statistical Analysis  

ERIC Educational Resources Information Center

School voucher and education tax credit programs have proliferated in the United States over the past 2 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 bring a heavy regulatory burden that could stifle market forces.…

Coulson, Andrew J.

2011-01-01

115

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

Code of Federal Regulations, 2013 CFR

...taxable year over the amount of the alternative marriage-year credit. The alternative marriage-year credit is the sum of both taxpayers...alternative premium assistance amounts for the pre-marriage months and the premium assistance...

2013-04-01

116

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

...taxable year over the amount of the alternative marriage-year credit. The alternative marriage-year credit is the sum of both taxpayers...alternative premium assistance amounts for the pre-marriage months and the premium assistance...

2014-04-01

117

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.

118

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Special rules for application of section 904(b) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

2010-04-01

119

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

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Special rules for application of section 904(b) to alternative minimum tax foreign tax credit. 1.904(b)-2 Section 1.904(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

2011-04-01

120

26 CFR 20.2012-1 - Credit for gift tax.  

...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...

2014-04-01

121

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2012 CFR

...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...

2012-04-01

122

26 CFR 20.2012-1 - Credit for gift tax.  

Code of Federal Regulations, 2011 CFR

...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...

2011-04-01

123

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

Federal Register 2010, 2011, 2012, 2013

...domestic corporation, wholly owns B, a country X corporation engaged in the manufacture and...On January 1, year 1, C, also a country X corporation, loans $400 million to B in...tax purposes and equity in B for country X tax purposes. As a result, C is...

2011-07-18

124

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2012 CFR

...2012-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes...FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ...260.33 When are expenditures on State or local...

2012-10-01

125

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2011 CFR

...2011-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes...FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ...260.33 When are expenditures on State or local...

2011-10-01

126

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

...2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes...FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ...260.33 When are expenditures on State or local...

2014-10-01

127

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2010 CFR

...2010-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes...FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ...260.33 When are expenditures on State or local...

2010-10-01

128

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...  

Code of Federal Regulations, 2013 CFR

...2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes...FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES ...260.33 When are expenditures on State or local...

2013-10-01

129

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

...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...

2010-04-01

130

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

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

2014-04-01

131

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

132

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

133

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

134

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

135

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

PubMed

This document contains final and temporary regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register. PMID:25118372

2014-07-28

136

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

SciTech Connect

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

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

1985-02-01

137

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

SciTech Connect

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

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

2009-08-01

138

Expanding Choice: Tax Credits and Educational Access in Idaho  

ERIC Educational Resources Information Center

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

Carpenter, Dick M., II

2011-01-01

139

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

Code of Federal Regulations, 2010 CFR

...death taxes in any State. State Z's inheritance tax actually paid with respect...any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the...

2010-04-01

140

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

Code of Federal Regulations, 2013 CFR

...death taxes in any State. State Z's inheritance tax actually paid with respect...any State. States X and Y both imposed inheritance taxes. State X has, in addition to its inheritance tax, an estate tax equal to the...

2013-04-01

141

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

ERIC Educational Resources Information Center

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

Stuit, David

2009-01-01

142

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

143

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

Code of Federal Regulations, 2010 CFR

...return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103...return information relating to payment of tax by credit card and debit card. Officers and employees of the...

2010-04-01

144

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

Code of Federal Regulations, 2013 CFR

...return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103...return information relating to payment of tax by credit card and debit card. Officers and employees of the...

2013-04-01

145

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

...return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103...return information relating to payment of tax by credit card and debit card. Officers and employees of the...

2014-04-01

146

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

Code of Federal Regulations, 2012 CFR

...return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103...return information relating to payment of tax by credit card and debit card. Officers and employees of the...

2012-04-01

147

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

Code of Federal Regulations, 2011 CFR

...return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103...return information relating to payment of tax by credit card and debit card. Officers and employees of the...

2011-04-01

148

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

Microsoft Academic Search

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

Mary Keegan Eamon; Chi-Fang Wu; Saijun Zhang

2009-01-01

149

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

SciTech Connect

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.

Bolinger, Mark; Wiser, Ryan; Ing, Edwin

2006-03-28

150

26 CFR 5c.168(f)(8)-9 - Pass-through leases-transfer of only the investment tax credit to a party other than the ultimate...  

Code of Federal Regulations, 2010 CFR

...Internal Revenue 14 2010-04-01 2010-04-01 false Pass-through leases-transfer of only the investment tax credit...ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-9 Pass-through leases—transfer of only the investment tax...

2010-04-01

151

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

Federal Register 2010, 2011, 2012, 2013

...in obtaining an allocation of the bonding authority to finance construction...the $400,000,000 in Tax Credit Bonding Authority granted to the Secretary as a result of the ARRA of 2009. This bonding authority is for the purpose of...

2010-02-23

152

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

ERIC Educational Resources Information Center

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

Sander, Libby

2008-01-01

153

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

E-print Network

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

Tennessee, University of

154

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

Code of Federal Regulations, 2010 CFR

...âspecial refundsâ of employee social security tax. 1.31-2 Section...special refunds” of employee social security tax. (a) In general. ...deducted and withheld as employee social security tax with respect to...

2010-04-01

155

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

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2014-04-01

156

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

Code of Federal Regulations, 2011 CFR

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2011-04-01

157

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

Code of Federal Regulations, 2013 CFR

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2013-04-01

158

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

Code of Federal Regulations, 2010 CFR

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2010-04-01

159

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

Code of Federal Regulations, 2012 CFR

...receipt of previously taxed earnings and profits. 1.960-4 Section 1.960-4...receipt of previously taxed earnings and profits. (a) Increase in section 904(a...controlled foreign corporation's earnings and profits in respect of which an amount...

2012-04-01

160

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

Code of Federal Regulations, 2012 CFR

...period provided for in section 2011, inheritance tax in the amount of $9,000 was...6163(b) for payment of the tax, inheritance tax in the amount of $5,000 was...result would be reached only if the inheritance tax had been paid to State Y...

2012-04-01

161

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

Code of Federal Regulations, 2011 CFR

...period provided for in section 2011, inheritance tax in the amount of $9,000 was...6163(b) for payment of the tax, inheritance tax in the amount of $5,000 was...result would be reached only if the inheritance tax had been paid to State Y...

2011-04-01

162

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

Code of Federal Regulations, 2013 CFR

...period provided for in section 2011, inheritance tax in the amount of $9,000 was...6163(b) for payment of the tax, inheritance tax in the amount of $5,000 was...result would be reached only if the inheritance tax had been paid to State Y...

2013-04-01

163

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

Code of Federal Regulations, 2010 CFR

...period provided for in section 2011, inheritance tax in the amount of $9,000 was...6163(b) for payment of the tax, inheritance tax in the amount of $5,000 was...result would be reached only if the inheritance tax had been paid to State Y...

2010-04-01

164

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

...Federal Insurance Contributions Act or Railroad Retirement Tax Act. 31.6402(a...Federal Insurance Contributions Act or Railroad Retirement Tax Act. (a) Claim by...FICA tax under section 3111, employee Railroad Retirement Tax Act (RRTA) tax...

2014-04-01

165

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

Code of Federal Regulations, 2010 CFR

...during a taxable year with respect...whom no Hope Scholarship Credit is claimed...to attend College Y during 1999...claim a Hope Scholarship Credit for...to attend College Z during 1999...Although a Hope Scholarship Credit is available...respect to the first $2,000...the taxable year...

2010-04-01

166

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  

Microsoft Academic Search

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,

W. T. Downey; H. Carey; E. Dlott; L. Frantzis; M. McDonald; L. Myer; K. ONeill; R. Patel; R. Perkins

1981-01-01

167

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

168

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

169

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

170

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

171

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

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

2014-04-01

172

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

Code of Federal Regulations, 2012 CFR

...the activities of the reverse hybrid that gave rise to income included...related income of the reverse hybrid would not include any item of...chapter) owned by the reverse hybrid if income attributable to the...tax on the combined income of two or more entities. Tax is...

2012-04-01

173

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

...the activities of the reverse hybrid that gave rise to income included...related income of the reverse hybrid would not include any item of...chapter) owned by the reverse hybrid if income attributable to the...tax on the combined income of two or more entities. Tax is...

2014-04-01

174

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

Code of Federal Regulations, 2013 CFR

...the activities of the reverse hybrid that gave rise to income included...related income of the reverse hybrid would not include any item of...chapter) owned by the reverse hybrid if income attributable to the...tax on the combined income of two or more entities. Tax is...

2013-04-01

175

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

Federal Register 2010, 2011, 2012, 2013

...non-refundable Hope scholarship credit for the first two years of post-secondary...Taxpayers may claim a Hope scholarship credit for 100 percent of the first $1,200 and 50 percent...training (hereafter, colleges) be required to...

2010-03-30

176

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

E-print Network

with diabetes to be familiar with the Disability Tax Credit (DTC) and subsequently, the Child Disability Benefit the DTC on behalf of a dependent child who is living with diabetes. Children living with diabetes may) to assist in the child's diabetes management. This dedicated time is separate from the other normal

Morris, Joy

177

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

Federal Register 2010, 2011, 2012, 2013

...process, funding criteria and eligibility requirements can be found at the HUD Web site at http://portal.hud.gov/portal/page/portal/HUD/recovery/programs/tax. FOR FURTHER INFORMATION CONTACT: Marcia Sigal, Director,...

2010-12-06

178

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

ERIC Educational Resources Information Center

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…

Wu, Yonghong

2005-01-01

179

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

Federal Register 2010, 2011, 2012, 2013

...employers treated as a single employer are counted in computing the single employer's FTEs...father-in-law, mother-in-law, brother-in-law...on the individual income tax return of an...of 2,080 for a single employee. These...down to the next lowest whole number....

2013-08-26

180

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

Code of Federal Regulations, 2010 CFR

...Contributions paid into a State unemployment fund on or before the last...Contributions paid into a State unemployment fund after the last day...they been paid into a State unemployment fund on or before such last...Federal tax, imposed at the rate of 3.1 percent,...

2010-04-01

181

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

Code of Federal Regulations, 2013 CFR

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxes” means income, war profits, and excess profits taxes, and taxes...

2013-04-01

182

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

Code of Federal Regulations, 2010 CFR

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxes” means income, war profits, and excess profits taxes, and taxes...

2010-04-01

183

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

Code of Federal Regulations, 2011 CFR

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxes” means income, war profits, and excess profits taxes, and taxes...

2011-04-01

184

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

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxes” means income, war profits, and excess profits taxes, and taxes...

2014-04-01

185

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

Code of Federal Regulations, 2012 CFR

...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...taxes paid with respect to accumulated profits of taxable years of the foreign corporation...foreign income taxes” means income, war profits, and excess profits taxes, and taxes...

2012-04-01

186

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

...name. (2) The tax return preparer's or appraiser's identification number. If the tax return preparer or appraiser...appraiser's employer identification number shall be provided. (3) The tax return...

2014-04-01

187

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

Code of Federal Regulations, 2010 CFR

...name. (2) The tax return preparer's or appraiser's identification number. If the tax return preparer or appraiser...appraiser's employer identification number shall be provided. (3) The tax return...

2010-04-01

188

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

Code of Federal Regulations, 2011 CFR

...name. (2) The tax return preparer's or appraiser's identification number. If the tax return preparer or appraiser...appraiser's employer identification number shall be provided. (3) The tax return...

2011-04-01

189

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

Code of Federal Regulations, 2012 CFR

...name. (2) The tax return preparer's or appraiser's identification number. If the tax return preparer or appraiser...appraiser's employer identification number shall be provided. (3) The tax return...

2012-04-01

190

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

Code of Federal Regulations, 2013 CFR

...name. (2) The tax return preparer's or appraiser's identification number. If the tax return preparer or appraiser...appraiser's employer identification number shall be provided. (3) The tax return...

2013-04-01

191

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

Code of Federal Regulations, 2010 CFR

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2010-04-01

192

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

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2011-04-01

193

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

Code of Federal Regulations, 2012 CFR

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2012-04-01

194

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

Code of Federal Regulations, 2013 CFR

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2013-04-01

195

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

...with respect to taxes paid on earnings and profits of controlled foreign corporations...with respect to taxes paid on earnings and profits of controlled foreign corporations...third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

2014-04-01

196

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 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...

2010-01-01

197

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

PubMed

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

Walmsley, Heather L

2011-07-01

198

Debt and the marginal tax rate  

Microsoft Academic Search

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

John R. Graham

1996-01-01

199

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

Code of Federal Regulations, 2010 CFR

...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...

2010-01-01

200

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

Code of Federal Regulations, 2011 CFR

...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...

2011-01-01

201

Renewable-energy tax credits. Hearing before the Subcommittee on Energy and Agricultural Taxation of the Committee on Finance, United States Senate, Ninety-Seventh Congress, First Session, December 11, 1981  

SciTech Connect

Spokesmen from the National Governors' Association, solar industry, and the Solar Lobby commented on S. 1449, which modifies and limits the subsidized financing rule for energy tax credits. The bill would allow citizens to borrow money in their state for alternative-energy property without jeopardizing their federal energy tax credits. Oregon has successfully pioneered in innovative incentives. The testimony of four witnesses follows a description and the text of the bill. Additional information with supporting statements from solar industries, the National League of Cities, and others (including some reservations from the Treasury Department), were submitted for the record. (DCK)

Not Available

1982-01-01

202

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

like your investment to be allocated. Keep in mind that the investment growth on your fund is tax that allows you to receive the most out of your tax benefits while still supporting your favorite charities charity, you must make an irrevocable and tax-deductible donation. Once you make this donation, you become

203

Giving Credit Where Credit Is Due.  

ERIC Educational Resources Information Center

Awarding continuing education units (CEUs) can offer ongoing benefits to a company, institution, or training group at relatively little cost. A company offering CEUs may be able to help employees complete their college degrees and set long-range goals. (JOW)

Brooks, Robert D.

1989-01-01

204

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

ERIC Educational Resources Information Center

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

Murray, Vicki E.

2010-01-01

205

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

206

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

207

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

Code of Federal Regulations, 2010 CFR

...less $30,240) would first be carried back to 1969 under section 904(d). ...foreign income tax which may be first carried back to 1969 under section 904(d) is reduced...less $13,440) would first be carried back to 1970 under section 904(d)....

2010-04-01

208

75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives  

Federal Register 2010, 2011, 2012, 2013

...Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service...these certifications to be eligible for tax credits from the Internal Revenue Service...containing the requirements for obtaining a tax credit; replaces references to...

2010-10-15

209

76 FR 30539 - Historic Preservation Certifications for Federal Income Tax Incentives  

Federal Register 2010, 2011, 2012, 2013

...Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service...these certifications to be eligible for tax credits from the Internal Revenue Service...containing the requirements for obtaining a tax credit; replaces references to...

2011-05-26

210

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

SciTech Connect

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

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

1981-11-12

211

26 CFR 301.6402-3 - Special rules applicable to income tax.  

Code of Federal Regulations, 2011 CFR

...corporation, the appropriate income tax return on which the claim for refund...credit is made must contain the tax identification number of the taxpayer required pursuant...income of the taxpayer subject to tax, even if the tax liability...

2011-04-01

212

26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).  

...corporation, the appropriate income tax return on which the claim for...credit is made must contain the tax identification number of the taxpayer required pursuant...income of the taxpayer subject to tax, even if the tax...

2014-04-01

213

26 CFR 301.6402-3 - Special rules applicable to income tax.  

Code of Federal Regulations, 2010 CFR

...corporation, the appropriate income tax return on which the claim for refund...credit is made must contain the tax identification number of the taxpayer required pursuant...income of the taxpayer subject to tax, even if the tax liability...

2010-04-01

214

26 CFR 301.6402-3 - Special rules applicable to income tax.  

Code of Federal Regulations, 2012 CFR

...corporation, the appropriate income tax return on which the claim for refund...credit is made must contain the tax identification number of the taxpayer required pursuant...income of the taxpayer subject to tax, even if the tax liability...

2012-04-01

215

26 CFR 301.6402-3 - Special rules applicable to income tax.  

Code of Federal Regulations, 2013 CFR

...corporation, the appropriate income tax return on which the claim for refund...credit is made must contain the tax identification number of the taxpayer required pursuant...income of the taxpayer subject to tax, even if the tax liability...

2013-04-01

216

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

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

Harrison, Ellen K.

2001-01-01

217

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

Microsoft Academic Search

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

Gilbert E. Metcalf

2008-01-01

218

26 CFR 301.7508A-1 - Postponement of certain tax-related deadlines by reasons of a federally declared disaster or...  

Code of Federal Regulations, 2010 CFR

...any return of income tax, estate tax, gift tax, generation-skipping transfer...Paying any income tax, estate tax, gift tax, generation-skipping transfer... (i) Assessing any tax; (ii) Giving or making any notice or demand for...

2010-04-01

219

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

...imposed was at a 50-percent rate on all beneficiaries. A State inheritance tax of $20,000 was imposed on the niece and nephew. The...his will for the payment of the death taxes, and under local law the Federal estate tax is payable from the general...

2014-04-01

220

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

...imposed was at a 50-percent rate on all beneficiaries. A State inheritance tax of $20,000 was imposed on the niece and nephew. The...his will for the payment of the death taxes, and under local law the Federal estate tax is payable from the general...

2012-04-01

221

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

...imposed was at a 50-percent rate on all beneficiaries. A State inheritance tax of $20,000 was imposed on the niece and nephew. The...his will for the payment of the death taxes, and under local law the Federal estate tax is payable from the general...

2011-04-01

222

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

Code of Federal Regulations, 2010 CFR

...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977....

2010-04-01

223

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

Code of Federal Regulations, 2011 CFR

...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.44-1 Allowance of credit for purchase of new principal residence after March 12, 1975, and before January 1, 1977....

2011-04-01

224

Give form to the requester. Do not  

E-print Network

's Taxpayer Identification Number and Certification (Rev. October 2002) Department of the Treasury Internal of a student loan must get your correct taxpayer identification number (TIN) to file certain information deduction or claim the Hope credit or lifetime learning credit to reduce Federal income tax. The information

Rosen, Jay

225

MATH 4310 8/22/2012 ANOTHER DIRECT PROOF The Greek mathematician Pythagoras is often credited with proving the following theorem. We give a  

E-print Network

details explaining why this figure establishes the Pythagorean Theorem. The Pythagorean Theorem. Consider with proving the following theorem. We give a proof that is essentially a single figure. We include the full

Holm, Tara S.

226

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

...between the United States and Country X. The Country X tax imposed was at a 50-percent rate on all beneficiaries. A State inheritance tax of $20,000 was imposed on the niece and nephew. The decedent did not provide in his will for the payment of...

2013-04-01

227

Altered States: Taxes and the Location of Foreign Direct Investment in America  

Microsoft Academic Search

This paper examines the effect of taxation on foreign investment and on business location within the United States. The idea is to compare the inter-state distribution of investments from certain foreign countries (those with foreign tax credit systems) with the distribution of investments from other countries. Investors from countries with foreign tax credit systems receive home-country tax credits for income

James R. Hines Jr.

1997-01-01

228

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

229

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

230

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

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

2014-04-01

231

THE FEDERAL ESTATE TAX IS A TAX AGAINST THE estate of a deceased person for the right to transfer property  

E-print Network

THE FEDERAL ESTATE TAX IS A TAX AGAINST THE estate of a deceased person for the right to transfer property at death. The amount of the estate tax depends upon the value of the assets the decedent (the and credits available. In many cases, the potential estate tax can be reduced significantly by careful

232

Altered States: Taxes and the Location of Foreign Direct Investment in America  

Microsoft Academic Search

This paper compares the distribution between U.S. states of investment from countries that grant foreign tax credits with investment from all other countries. The ability to apply foreign tax credits against home-country tax liabilities reduces an investor's incentive to avoid high-tax foreign locations. State corporate tax rate differences of 1 percent are associated with differences of 9-11 percent between the

James R Hines Jr

1996-01-01

233

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

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

2001-01-01

234

27 CFR 53.2 - Attachment of tax.  

Code of Federal Regulations, 2010 CFR

...case of a sale on credit, the tax attaches whether or not the...title does not pass, and the tax does not attach until sale...manufacturer and a dealer is that of principal and agent, title does not pass, and the tax does not attach, until...

2010-04-01

235

27 CFR 53.2 - Attachment of tax.  

Code of Federal Regulations, 2011 CFR

...case of a sale on credit, the tax attaches whether or not the...title does not pass, and the tax does not attach until sale...manufacturer and a dealer is that of principal and agent, title does not pass, and the tax does not attach, until...

2011-04-01

236

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

237

Selfless giving.  

PubMed

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

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

2013-11-01

238

12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2012 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2012-01-01

239

12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2013-01-01

240

12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2014-01-01

241

12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2014-01-01

242

12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2013-01-01

243

12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2013 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2013-01-01

244

12 CFR 390.471 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2012 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2012-01-01

245

12 CFR 167.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2014-01-01

246

12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...  

Code of Federal Regulations, 2012 CFR

...disallowed purchased credit card relationships, disallowed...arising from non-taxable business combinations. A deferred tax...other than purchased credit card relationships) arising from a nontaxable business combination may be netted...

2012-01-01

247

Establishing Credit  

NSDL National Science Digital Library

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 ...

Mrs. T. Behling

2009-09-16

248

UNDERGRAD CREDIT GRADUATE CREDIT  

E-print Network

GRADUATE CREDIT HOURS UNDERGRAD ENROLLMENT GRADUATE ENROLLMENT ALTERNATIVE ENERGY 0 4 0 5 AUDIO MUSIC HISTORY 604 92 151 36 STUDIO ARTS 920 3 219 1 ASTRONOMY 383 63 96 16 BIOLOGY 4603 322 1517 116 BRAIN STUDIES 56 0 14 0 HISTORY 1780 193 447 58 INTERNATIONAL RELATIONS 336 0 84 0 LINGUISTICS 1080 51 270 13

Portman, Douglas

249

TAX HELP FOR INTERNATIONAL STUDENTS Who Must File?  

E-print Network

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

Mahon, Bradford Z.

250

Tax Forms  

NSDL National Science Digital Library

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

Ledvina, Mary J.

1997-01-01

251

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

With the April 15 income tax deadline looming, most US taxpayers already have their tax forms (see the Scout Report for January 31, 1997). Now, for help with filling them in, H&R Block is standing by. The H&R Block page is highlighted by tips in eleven subject areas from business and professional to single parent to farmer. The tips, while thinly veiled ads for H&R Block, are concise checklists and reminders. The page also offers a tax refund calculator and "Ask Henry," where users can ask Block tax research experts a question. Selected questions are answered.

252

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

ERIC Educational Resources Information Center

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

Lukaszewski, Thomas E.

1997-01-01

253

27 CFR 19.564 - Losses after tax determination.  

Code of Federal Regulations, 2010 CFR

Pursuant to a claim, the tax on spirits which are lost after determination of tax and before completion of physical removal from bonded premises, may be abated or remitted or refunded or credited without interest to the proprietor of the bonded premises where the loss occurred. (b)...

2010-04-01

254

Timing vs. Long-run Charitable Giving Behavior: Reconciling Divergent Approaches and Estimates  

Microsoft Academic Search

In this paper we examine the effect of the income tax on charitable giving. An important challenge in this literature has been to estimate the long-run response of giving to a persistent change in tax-price, which can be difficult to distinguish from intertemporal substitution arising from differences between current and expected future tax prices, arising for example due to transitory

Jon Bakija; Robert McClelland

2005-01-01

255

26 CFR 1.1015-5 - Increased basis for gift tax paid.  

Code of Federal Regulations, 2011 CFR

...55,500 (ii) The gift tax paid with respect to the real...X's unified credit, no gift tax would have been paid and, as...QDOT makes a distribution of principal from the QDOT in the form of...is $50,000. An estate tax is imposed on the...

2011-04-01

256

26 CFR 48.0-2 - General definitions and attachment of tax.  

Code of Federal Regulations, 2010 CFR

...case of a sale on credit, the tax attaches whether or not the...title does not pass, and the tax does not attach, until sale...manufacturer and a dealer is that of principal and agent, title does not pass, and the tax does not attach, until...

2010-04-01

257

26 CFR 48.0-2 - General definitions and attachment of tax.  

Code of Federal Regulations, 2011 CFR

...case of a sale on credit, the tax attaches whether or not the...title does not pass, and the tax does not attach, until sale...manufacturer and a dealer is that of principal and agent, title does not pass, and the tax does not attach, until...

2011-04-01

258

26 CFR 20.2014-5 - Proof of credit.  

Code of Federal Regulations, 2011 CFR

...of such property and its value. (2) If more than one inheritance or succession is involved with respect to which credit...a death tax, a separate computation with respect to each inheritance or succession tax. (c) In addition to the...

2011-04-01

259

26 CFR 20.2014-5 - Proof of credit.  

...of such property and its value. (2) If more than one inheritance or succession is involved with respect to which credit...a death tax, a separate computation with respect to each inheritance or succession tax. (c) In addition to the...

2014-04-01

260

26 CFR 20.2014-5 - Proof of credit.  

Code of Federal Regulations, 2010 CFR

...of such property and its value. (2) If more than one inheritance or succession is involved with respect to which credit...a death tax, a separate computation with respect to each inheritance or succession tax. (c) In addition to the...

2010-04-01

261

26 CFR 20.2014-5 - Proof of credit.  

Code of Federal Regulations, 2012 CFR

...of such property and its value. (2) If more than one inheritance or succession is involved with respect to which credit...a death tax, a separate computation with respect to each inheritance or succession tax. (c) In addition to the...

2012-04-01

262

26 CFR 20.2014-5 - Proof of credit.  

Code of Federal Regulations, 2013 CFR

...of such property and its value. (2) If more than one inheritance or succession is involved with respect to which credit...a death tax, a separate computation with respect to each inheritance or succession tax. (c) In addition to the...

2013-04-01

263

Tax reform may slow cogeneration development  

SciTech Connect

A House tax reform proposal eliminates the 10% investment tax credit for the construction of cogeneration facilities and accelerated depreciation schedules will slow the development of cogeneration. Under current law, cogenerators pay about 53 cents on every dollar invested, but the proposal would change this to 81 to 83 cents on the dollar invested. It also extends the current 5-year depreciation to 20-25 years. The cogeneration industry will lobby to restore some of the incentives as the bill moves through Congress, but substantive changes are more likely to occur in the Senate. Final tax reform legislation is not expected before mid-1986. Two other elements of the bill, a cut in corporate tax rates and changes in taxes on industrial development bonds for private purposes, could also damage cogeneration projects. The proposal calls for a transition period. A table compares the proposal with current law and the Reagan plan.

Barber, J.

1985-12-02

264

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

ERIC Educational Resources Information Center

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

Center on Budget and Policy Priorities, Washington, DC.

265

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

266

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

267

Economic Recovery Act of 1981 and tax policies for commercial solar-energy applications  

SciTech Connect

Key tax policies relevant to commercial solar energy applications are outlined. Included are certain changes in depreciation rules and small business federal income tax percentages that were part of the recently enacted Economic Recovery Tax Act of 1981. Also, the regulations for business investment and energy tax credits are explained. An example of the effects of the new depreciation schedule on a solar industrial process heat system is given.

Ball, D. E.

1981-12-01

268

Institution Credits Grade  

E-print Network

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

Duchowski, Andrew T.

269

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

270

Commodity tax competition with Constrained Taxes  

E-print Network

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

Paris-Sud XI, Université de

271

Courses Credit Hours Total Credit Hours  

E-print Network

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

Mohaghegh, Shahab

272

Where Credit's Due: What a State Earned Income Credit Means for California's Children.  

ERIC Educational Resources Information Center

Although California has the world's seventh largest economy, the state has one of the nation's highest childhood poverty rates and one of the worst income inequality gaps. This report advocates the use of a state earned income credit (EIC) for low-income working families to reward work and to offset the payroll and sales taxes that…

Children Now, Oakland, CA.

273

EZ-Tax: Tax Salience and Tax Rates  

E-print Network

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

Finkelstein, Amy

274

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

275

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

276

Credit Cycles  

Microsoft Academic Search

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

Nobuhiro Kiyotaki

1997-01-01

277

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

E-print Network

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

Huang, Haiying

278

Portfolio choices with taxes  

E-print Network

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

Huang, Jennifer, 1973-

2003-01-01

279

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

280

Credit-Based Flow Control for ATM Networks  

Microsoft Academic Search

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

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

1994-01-01

281

78 FR 57927 - Credit Risk Retention  

Federal Register 2010, 2011, 2012, 2013

...prohibited from hedging or otherwise transferring...preferences or demands, accounting and regulatory...origination and hedging activities, give...securitization vehicle for accounting purposes. Commenters...under applicable accounting standards. In addition...consolidated affiliate from hedging the credit...

2013-09-20

282

26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.  

Code of Federal Regulations, 2011 CFR

...considered to have a principal place of abode in the...the territorial income tax of the Virgin Islands...an individual whose principal place of abode is in...considered to have a principal place of abode in the...other than the foreign tax credit (for...

2011-04-01

283

26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.  

Code of Federal Regulations, 2010 CFR

...considered to have a principal place of abode in the...the territorial income tax of the Virgin Islands...an individual whose principal place of abode is in...considered to have a principal place of abode in the...other than the foreign tax credit (for...

2010-04-01

284

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

285

effectively tax treaty?  

E-print Network

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

Krovi, Venkat

286

Tax Policy Center: TaxVox  

NSDL National Science Digital Library

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

2014-01-21

287

Giving an Academic Talk  

NSDL National Science Digital Library

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

Shewchuk, Jonathan

2010-03-03

288

Impacts of Federal Tax Laws and Economic Developments on the Texas Cattle Industry.  

E-print Network

Tooe Z TA245.7 8873 NO.1590 Impacts of Federal Tax Laws and Economic Developments on the Texas Cattle Industry { ~ iDi .=l?l=?=-.AA~PC AGRICULTURAL & FOOD POLICY CENTER 8-1590 r 1987 The Texas Agricultural Experiment Station/Neville P... income from other sources. ? Investment tax credit is eliminated. ? Increase in first-year expensing deduction for depreciable assets. ? Reduction in the number and level of tax rate brackets. Economic and Market Developments Impacting Texas Beef...

Conner, J.R.; Dietrich, R.A.; Richardson, J.W.; Nixon, C.J.; Davis, E.E

1987-01-01

289

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.

290

TaxWeb  

NSDL National Science Digital Library

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

291

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.

292

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

SciTech Connect

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)

Sovacool, Benjamin K.

2010-03-15

293

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

294

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

295

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

296

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

297

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

298

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

299

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

300

Modeling Generator Power Plant Portfolios and Pollution Taxes  

E-print Network

sales · Consumes almost 40% of domestic primary energy · Heavy user of fossil fuels; over a third costs, O&M, fuel costs · Transaction costs reflect possible taxes or credits #12;The Extended Model #12 power plant can have different supply costs and transaction costs · Supply costs can reflect capital

Nagurney, Anna

301

Local tax reform: Focusing on division of tax categories  

Microsoft Academic Search

Since reformation of tax distribution system was im- plemented in 1994, theoretical immature and lack of practical experience results in some problems, such as undue proportion of sharing taxes, uncertainty about main local taxes, and small-scale revenue of local government concerning tax division. This article follows the principles of tax division between central and local taxes, and further divides and

Wen Qi

2011-01-01

302

Tax Ratios in Macroeconomics: Do Taxes Really Matter?  

Microsoft Academic Search

In various empirical studies so-called tax ratios (tax revenues expressed as a ratio of some aggregate tax base) are employed as approximations for tax burdens. The most difficult problem in calculating tax ratios is the way in which personal income tax revenues are attributed to labour and capital. We argue that the methodology of Mendoza et al. (1994) is seriously

Jan-Egbert Sturm; Jakob de Haan

2002-01-01

303

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

304

2001 State Government Tax Collections  

NSDL National Science Digital Library

The Census Bureau has released the 2001 State Government Tax Collections (STC) report, which lists data for 25 taxes imposed and collected by each of the 50 states. These items range from property taxes, to motor fuel and public utilities taxes, to alcoholic beverages and tobacco taxes, to income taxes. Users can view the summary table for individual states, or the ranking table where states are ranked according to total tax collected and by total tax per capita amounts.

2002-01-01

305

26 CFR 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part.  

Code of Federal Regulations, 2010 CFR

...allocate deduction, credit, or allowance in part. 1.269-4 Section 1.269-4 Internal Revenue INTERNAL REVENUE SERVICE...CONTINUED) INCOME TAXES Items Not Deductible § 1.269-4 Power of district director to allocate...

2010-04-01

306

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

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

Ian W. H. Parry

1995-01-01

307

Credit where It's Due  

ERIC Educational Resources Information Center

Credit can be used to recognise all kinds of achievements. But there are no short cuts to doing it properly. Perhaps the clever thing to do is to take the best of practice in using credit, to observe closely how credit impacts on the reform of all education in the UK, and learn from these experiences. As the notion of credit gains currency across…

Lillis, Finbar

2004-01-01

308

War and Taxes  

E-print Network

Stat. 38 (2001); Jobs and Growth Tax Relief ReconciliationOffice). 3 3EE Economic Growth and Tax Reconciliation Relieftax cuts is perhaps best understood as the triumph within the GOP of conservative “growth

Bank, Steven A.; Stark, Kirk J.

2008-01-01

309

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

310

Debt and Taxes  

Microsoft Academic Search

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

John S Flemming

1988-01-01

311

Tax competition and Leviathan  

Microsoft Academic Search

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

Jeremy Edwards; Michael Keen

1996-01-01

312

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

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

Boskin, Michael J.

1985-01-01

313

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

SciTech Connect

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

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

1982-01-01

314

26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.  

Code of Federal Regulations, 2011 CFR

...Coordination of individual income taxes with Guam and the Northern...example, an individual whose principal place of abode is in the relevant...is not considered to have a principal place of abode in the United...purposes other than the foreign tax credit (for example,...

2011-04-01

315

26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.  

Code of Federal Regulations, 2010 CFR

...Coordination of individual income taxes with Guam and the Northern...example, an individual whose principal place of abode is in the relevant...is not considered to have a principal place of abode in the United...purposes other than the foreign tax credit (for example,...

2010-04-01

316

Texas Taxes...A Fact Book  

E-print Network

..............................................................................................................4 State Level Tax Structure ..................................................................................................4 General Sales and Motor Vehicles Taxes ........................................................6 Motor Fuels and Alcohol... ............................................................9 Property Tax ......................................................................................................................10 Alcohol and Tobacco Taxes....................................................................................12...

Jones, Lonnie L.; Stallmann, Judith I.; Tanyeri-Abur, Aysen

1998-04-23

317

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

Code of Federal Regulations, 2010 CFR

...credit earned for such credit year or years, giving effect to such reduction in the computation of carrybacks...relating to certain uses of gasoline, special fuels, and lubricating oil), (vi) Section 40 (relating to expenses of...

2010-04-01

318

Tax History Project  

NSDL National Science Digital Library

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

319

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.

320

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

ERIC Educational Resources Information Center

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

Brostrom, Forrest C.

2005-01-01

321

Taxing Food for Home Consumption Taxing the Poor: Road Map  

E-print Network

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

von der Heydt, Rüdiger

322

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

Federal Register 2010, 2011, 2012, 2013

...Disregarded Entities; Excise Taxes and Employment Taxes AGENCY...apply for purposes of these taxes and taxpayers should not assume...business. Drafting Information The principal author of these regulations...in 26 CFR Part 301 Employment taxes, Estate taxes, Excise...

2011-10-26

323

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.  

Code of Federal Regulations, 2012 CFR

...respect to floor stock refunds or credits on cement mixers. 48.4061-1 Section 48...respect to floor stock refunds or credits on cement mixers. (a) In general —(1...tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and...

2012-04-01

324

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.  

Code of Federal Regulations, 2010 CFR

...respect to floor stock refunds or credits on cement mixers. 48.4061-1 Section 48...respect to floor stock refunds or credits on cement mixers. (a) In general —(1...tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and...

2010-04-01

325

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.  

Code of Federal Regulations, 2011 CFR

...respect to floor stock refunds or credits on cement mixers. 48.4061-1 Section 48...respect to floor stock refunds or credits on cement mixers. (a) In general —(1...tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and...

2011-04-01

326

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.  

Code of Federal Regulations, 2013 CFR

...respect to floor stock refunds or credits on cement mixers. 48.4061-1 Section 48...respect to floor stock refunds or credits on cement mixers. (a) In general —(1...tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and...

2013-04-01

327

Tax Benefits and Higher Education  

E-print Network

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

Gelfond, Michael

328

State Government Tax Collections: 1998  

NSDL National Science Digital Library

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

1999-01-01

329

Credit derivatives in Brazil  

E-print Network

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

Rüther, Henrique

2007-01-01

330

Credit Contagion and Credit Risk Reimer Kuhn  

E-print Network

fluctuation of portfolio-value (stock-prices, exchange rates, interest rates, economic in- dices) ­ Credit: potential change of credit quality, including default (asset values of firms, ratings, stock of communi- cation, fraud, external catastrophes) 3/22 #12;Task · Estimate PDF of ­ Portfolio value at time T

Kühn, Reimer

331

Give or Take?  

NSDL National Science Digital Library

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

National 4-H Council

2009-01-01

332

Cracking the Credit Hour  

ERIC Educational Resources Information Center

The basic currency of higher education--the credit hour--represents the root of many problems plaguing America's higher education system: the practice of measuring time rather than learning. "Cracking the Credit Hour" traces the history of this time-based unit, from the days of Andrew Carnegie to recent federal efforts to define a credit hour. If…

Laitinen, Amy

2012-01-01

333

Credits from Vendors NUFinancials  

E-print Network

Credits from Vendors NUFinancials Purchasing Job Aid CreditsfromVendors Last Updated ­ lks 11 from vendors, both vendors found in iBuyNU and others. Background In order to be eligible for a credit for a line item of a purchase order, the line item must be fully paid. You may obtain a credit from a vendor

Shull, Kenneth R.

334

The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain  

Microsoft Academic Search

The aim of this chapter is to analyze the role played by the Personal Wealth Tax in the process of Spanish tax reform started in 1977. Besides the Personal Net Wealth Tax we also study the reform process of the Inheritance and Gift Taxes. These taxes have generally been justified on equity grounds, more specifically, their role of improving income

Laura de Pablos Escobar

2006-01-01

335

Controlling tax evasion fluctuations  

E-print Network

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.

Westerhoff, Frank; Zaklan, Georg

2008-01-01

336

VALUING CREDIT DEFAULT SWAPS I: NO COUNTERPARTY DEFAULT RISK  

Microsoft Academic Search

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

John C Hull; Alan D White; Toronto Ontario

2000-01-01

337

Mozo Pty Ltd ("Mozo") Financial Services and Credit Guide  

E-print Network

of Mozo's ACL Mozo makes available factual information that is sourced from credit providers. Mozo? This Financial Services and Credit Guide ("FSG") is prepared by Mozo to give you sufficient information to assist is a financial comparison service that allows retail consumers to research and compare factual information

Peters, Richard

338

Need 3 Quick Credits to Play Ball? Call Western Oklahoma  

ERIC Educational Resources Information Center

Western Oklahoma State College's name comes up whenever athletes get themselves in a jam: They've failed a class. They've dropped another. Maybe they're just short on credits. But they still want to play. Western Oklahoma gives them a chance, offering three credits in two weeks--and for less than $400. Almost as appealing: The community college…

Wolverton, Brad

2012-01-01

339

Income Tax Tips  

ERIC Educational Resources Information Center

Every year at this time millions of Americans scramble to file or extend their income tax returns. This article explores some of the Internal Revenue Code (IRC) sections that might affect (or relate to) the taxation of parents of disabled or special healthcare needs children. Many of these tax provisions also apply to parents with adult children…

Brown, Darryl Lee

2006-01-01

340

Volunteer Day Tax Forms  

E-print Network

! IRS Tax Forms All international students are required to file a tax form in the United States. You without homes at the St. Francis Homeless Shelter from 10am-1pm. Meet at Norman Garage at 9:45am. Wear

Pilyugin, Sergei S.

341

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

1 Gender, Tax Policies and Tax Reform in Comparative Perspective Fran Bennett Department of Social the author's permission Contact: Fran Bennett Senior Research Fellow Department of Social Policy and Social;2 Gender, Tax Policies and Tax Reform in Comparative Perspective Paper presented at The Levy Economics

de Gispert, Adrià

342

2012 Tax Year Student Non-Tax Filer's Statement  

E-print Network

2012 Tax Year Student Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2012 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

343

2012 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

2012 Tax Year Parent Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2012 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

344

2011 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

2011 Tax Year Parent Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2011 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

345

Transportation fuel taxes around the world: More, more taxes  

SciTech Connect

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.

Not Available

1993-10-30

346

2011 Tax Year Student Non-Tax Filer's Statement  

E-print Network

2011 Tax Year Student Non-Tax Filer's Statement Institutional Documentation Service (IDOC and are not required to file a 2011 U.S. federal tax return. You must attach copies of any W-2 form(s) and/or 1099 form not reported on a federal income tax return. Please include supporting documentation for all income sources

Snider, Barry B.

347

University of Utah Tax Services Supplemental Utah Tax Withholding Form  

E-print Network

University of Utah Tax Services Supplemental Utah Tax Withholding Form __________________________________ _____________________ _____________________ Last Name, First Name Social Security Number University of Utah ID IN ADDITION TO MY STANDARD WITHHOLDING TAX, I authorize the University of Utah to make the following Utah withholding tax deduction each

Tipple, Brett

348

Excise Tax Avoidance: The Case of State Cigarette Taxes  

PubMed Central

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower-tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20 percent smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. PMID:24140760

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

349

How to Safely Give Ibuprofen  

MedlinePLUS

... of ibuprofen are available in similar forms. Continue How to Give When giving ibuprofen, refer to the following ... THIS TOPIC Fever and Taking Your Child's Temperature How to Safely Give Acetaminophen Medications: Using Them Safely Talking ...

350

Credit Unions vs. Banks  

NSDL National Science Digital Library

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.

Ng, Thiam Hee.

1998-01-01

351

How Does Charitable Giving Respond to Incentives and Income? Dynamic Panel Estimates Accounting for Predictable Changes in Taxation  

Microsoft Academic Search

We estimate the elasticity of charitable giving with respect to its price and after-tax income using a panel of over 550,000 disproportionately high-income tax returns spanning the years 1979 through 2005. Improvements relative to the previous literature include: using state tax variation to help identify our model while controlling for both individual- and time-specific unobserved heterogeneity; carefully dealing with expectations;

Jon Bakija; Bradley Heim

2008-01-01

352

Optimal advanced credit releases in ecosystem service markets.  

PubMed

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

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

2014-03-01

353

Optimal Advanced Credit Releases in Ecosystem Service Markets  

NASA Astrophysics Data System (ADS)

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

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

2014-03-01

354

When Is Tax Enforcement Publicized?  

Microsoft Academic Search

Every spring, the federal government appears to deliver an abundance of announcements that describe criminal convictions and civil injunctions involving taxpayers who have been accused of committing tax fraud. Commentators have occasionally suggested that the government announces a large number of tax enforcement actions in close proximity to a critical date in the tax compliance landscape: April 15, “Tax Day.”

Joshua D. Blank; Daniel Z. Levin

2010-01-01

355

Basic Tax Rules for Distributions  

NSDL National Science Digital Library

The legal and financial publisher Nolo Press provides this chapter entitled "Basic Tax Rules from Distributions" from their new retirement planning book IRAs, 401(k)s & Other Retirement Plans: Taking Your Money Out. The chapter covers the fundamental tax rules applicable to retirement plans, with specific attention to planning, special income tax rules, and tax rules for IRAs.

356

* Students enrolled in less than six credit hours per semester are considered for the Federal Pell Grant. 2012/2013 Metropolitan College Application for Financial Assistance  

E-print Network

Documentation for 2011 tax year (signed copies of complete federal income tax returns and/or Income Verification Assistance to be considered for financial assistance. U - - Student Name: Last First BU Identification Number* Students enrolled in less than six credit hours per semester are considered for the Federal Pell

Spence, Harlan Ernest

357

SAC Tax Help Prepared Feb. 2010  

E-print Network

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

Doering, Tamara

358

76 FR 50931 - Health Insurance Premium Tax Credit  

Federal Register 2010, 2011, 2012, 2013

...percent and 400 percent of the federal poverty line (FPL) for the taxpayer's family...income is below 400 percent of the federal poverty line based on the household income and...g) Lawfully present. (h) Federal poverty line. (i) Reserved. (j)...

2011-08-17

359

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base North Central Cancer Treatment Group (NCCTG) qry_Credit_Report_Output_HTML_NCCTG

360

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base National Surgery for Breast and Bowel Cancer (NSABP) qry_Credit_Report_Output_HTML_NSABP

361

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base H. Lee Moffitt Cancer Center (HLMCC) qry_Credit_Report_Output_HTML_HLMCC

362

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Gynecologic Oncology Group (GOG) qry_Credit_Report_Output_HTML_GOG

363

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer and Leukemia Group B (CALGB) qry_Credit_Report_Output_HTML_CALGB

364

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Fox Chase Cancer Center (FCRB) qry_Credit_Report_Output_HTML_FCRB

365

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Eastern Cooperative Oncology Group (ECOG) qry_Credit_Report_Output_HTML_ECOG

366

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Radiation Therapy Oncology Group (RTOG) qry_Credit_Report_Output_HTML_RTOG

367

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Cancer Trials Support Unit (CTSU) qry_Credit_Report_Output_HTML_CTSU

368

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Children's Oncology Group (POG) qry_Credit_Report_Output_HTML_COG

369

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Southwest Oncology Group (SWOG) qry_Credit_Report_Output_HTML_SWOG

370

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Rochester Cancer Center (URCC) qry_Credit_Report_Output_HTML_URCC

371

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base Wake Forest Cancer Center (CCWF) qry_Credit_Report_Output_HTML_CCWF

372

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base M.D. Anderson Cancer Center (MDA) qry_Credit_Report_Output_HTML_MDA

373

CTEP & CC Protocols - Credit Report  

Cancer.gov

CTEP & CC Protocols - Credit Report Community Clinical Oncology Program Research Base Protocol Credit Assignment Approved, Active, and Closed Protocols Research Base University of Michigan Cancer Center (UMCC) qry_Credit_Report_Output_HTML_UMCC

374

26 CFR 301.7701-15 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...circumstances show that the position(s) giving rise to the understatement is primarily...primarily to avoid treating the person giving the advice as a tax return preparer...if the person receives an insubstantial gift, return service, or favor....

2010-04-01

375

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

NSDL National Science Digital Library

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.

1997-01-01

376

Anonymous credit cards  

Microsoft Academic Search

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

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

1994-01-01

377

Portfolio credit risk I  

Microsoft Academic Search

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

Thomas Wilson

1997-01-01

378

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

E-print Network

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

Paris-Sud XI, Université de

379

Agriculture Taxes in Texas  

E-print Network

in Texas Lonnie L. Jones and Judith I. Stallmann* *Professor and Extension Community Economics Specialist, and Associate Professor and Extension Community Economist Specialist, The Texas A&M University System. 3 Productivity valuation of open space land... farmers, ranchers and agribusiness firms, including: a73 Exemption from state and local sales and use taxes on purchased farm inputs and products. a73 The provision for local property tax pro- ductivity valuation for open space land. a73 Exemption from...

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

380

CREDIT ANALYST AGRICULTURAL FOCUS Commercial Banking Credit Analyst Group  

E-print Network

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

Maxwell, Bruce D.

381

Debt, Leases, Taxes, and the Endogeneity of Corporate Tax Status  

Microsoft Academic Search

We provide evidence that corporate tax status is endogenous to financing decisions, which induces a spurious relation between measures of financial policy and many commonly used tax proxies. Using a forward-looking estimate of \\

John R. Graham; Michael L. Lemmon; James S. Schallheim

1998-01-01

382

The Impact of a Carbon Tax on Economic Growth and Carbon Dioxide Emissions in Ireland  

Microsoft Academic Search

This paper analyses the medium-term effects of a carbon tax on growth and CO2 emissions in Ireland, a small open economy. We find that a double dividend exists if the carbon tax revenue is recycled through reduced income taxes. If the revenue is recycled by giving a lump-sum transfer to households, a double dividend is unlikely. We also determine that

Thomas Conefrey; John FitzGerald; Laura Malaguzzi Valeri; Richard S. J. Tol

2008-01-01

383

Dual-Credit in Kentucky  

ERIC Educational Resources Information Center

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…

Stephenson, Lisa G.

2013-01-01

384

Tax Structure and Growth: Are Some Taxes Better Than Others?  

Microsoft Academic Search

Using pooled cross-sectional data from 23 OECD countries, between1965 and 1990, I find evidence that the tax structure affectseconomic growth. Specifically, the proportion of tax revenueraised by taxing personal income has a negative correlation witheconomic growth. This result is robust to a rigorous sensitivityanalysis, where I control for other plausible growth determinantsin a systematic manner. Also, there is some empirical

Frida Widmalm

2001-01-01

385

Earn Credits On Line.  

ERIC Educational Resources Information Center

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)

Field, Cynthia E.

1987-01-01

386

Credit Card Analysis  

NSDL National Science Digital Library

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.

Stuart Boersma

387

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

This Paper considers tax competition and tax harmonization in the presence of agglomeration forces and falling trade costs. With agglomerative forces operating, industry is not indifferent to location in equilibrium, so perfectly mobile capital becomes a quasi-fixed factor. This suggests that the tax game is something subtler than a race to the bottom. Advanced 'core' nations may act like limit-pricing

Richard E. Baldwin; Paul Krugman

2000-01-01

388

Tax Considerations for Graduate Students  

E-print Network

Tax Considerations for Graduate Students Disclaimer | The information contained herein is accurate as a substitute for professional tax advice. Contact Marvin Hackert, Associate Dean, for further information) class day for the summer. Taken from the "2008 Graduate Student Tax Seminar" presentation by Leslie

Ben-Yakar, Adela

389

Modeling Taxes Algebra 5/Trig  

E-print Network

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

Lega, Joceline

390

Income Taxes For Graduate Students &  

E-print Network

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

Indiana University

391

Human Resources Personal Tax Increases  

E-print Network

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

Lennard, William N.

392

Do Taxes Produce Better Wine?  

Microsoft Academic Search

Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US wine market. I find that the market share of high

Martin Ljunge

2011-01-01

393

Do Taxes Produce Better Wine?  

Microsoft Academic Search

Theory predicts that unit taxes increase the quality consumed in a market, since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices, and should not affect product quality. The hypothesis is tested empirically in the US wine market. I find that the market share of high

Martin Ljunge

2011-01-01

394

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.

395

1997 State Government Tax Collections  

NSDL National Science Digital Library

The Census Bureau has released the statistics on tax collections by the 50 state governments. The largest source of revenue for the state governments is the sales tax, which accounts for one-third of total tax revenue. The statistics may be downloaded as a text or Excel file.

1997-01-01

396

Rates and Taxes  

NSDL National Science Digital Library

Created by Warren W. Esty for Illuminations: Resources for Teaching Mathematics, this activity allows students to become familiar with percents and taxes. Students will learn how to determine the amount of tax a family will pay based on a certain income. Students work with composition of functions, slopes, averages, and percents, and learn to derive equations from the information given. The site also offers insight into: learning objectives, materials needed, instructional plans, NCTM standards and expectations and external references. This is a great lesson plan for any course looking to delve into applied statistics.

Esty, Warren W.

2009-02-19

397

A Submission on Tax Reform from the Association of Universities and Colleges of Canada to the Standing Committee of the House of Commons on Finance and Economic Affairs.  

ERIC Educational Resources Information Center

The Association of Universities and Colleges of Canada's comments on Canada's 1987 White Paper on Tax Reform are presented. The comments relate primarily to five income tax issues: charitable giving to colleges and universities, faculty pensions, tuition, the reporting of tax deductions at source, and research and development efforts. For each…

Association of Universities and Colleges of Canada, Ottawa (Ontario).

398

Calculating and Comparing Tax Rates  

NSDL National Science Digital Library

This example focuses on six letters to the editor. All six letters attempt to describe and compare the amount of taxes paid on two different incomes: $30,000 and $200,000. Tax rates are expressed in absolute dollars, tax per $1,000 of income, $1 of tax per income amount, and as percents of annual income. Students need to be able to organize the relevant information and convert each stated tax rate to a standard form to help make comparisons. Additionally, students need to be aware that letter writers may make their own mistakes!

Boersma, Stuart

399

Dynamic Virtual Credit Card Numbers  

E-print Network

Abstract. 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 that HMAC is a PRF. Key words: e-commerce, credit card theft 1

Ian Molloy; Jiangtao Li; Ninghui Li

400

Tax Limitations in Massachusetts.  

ERIC Educational Resources Information Center

A statewide telephone survey of over 1,500 household heads in 58 Massachusetts cities and towns, conducted soon after the passage of Proposition 2 1/2 in November 1980, sought to discover why voters favored the law and what public services they wanted. Proposition 2 1/2 not only restricted Massachusetts property taxes but also reduced automobile…

Ladd, Helen F.; Wilson, Julie Boatright

401

Taxes, redistribution, and growth  

Microsoft Academic Search

This paper develops a simple model to study the effects of growth on economic policy, and, in particular, on redistributive taxation. I do not explain economic growth; I assume it is exogenous, and ask how changes in the growth rate (and in several other variables) affect the outcome of a political process that determines taxes and transfers. It is shown

Randall Wright

1996-01-01

402

Hiring Seniors: Everybody Gives, Everybody Benefits  

ERIC Educational Resources Information Center

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

Ruder, Robert

2011-01-01

403

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

Code of Federal Regulations, 2012 CFR

...Revenue 9 2012-04-01 2012-04-01 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)...

2012-04-01

404

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

...Revenue 9 2014-04-01 2014-04-01 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)...

2014-04-01

405

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

Code of Federal Regulations, 2013 CFR

...Revenue 9 2013-04-01 2013-04-01 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)...

2013-04-01

406

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

Code of Federal Regulations, 2011 CFR

...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)...

2011-04-01

407

Are Tax and Non-Tax Factors Associated with FIN 48 Disclosures?  

E-print Network

This study examines the determinants of tax aggressiveness. I utilize the unrecognized tax benefits (UTB) disclosed by the adoption of Financial Interpretation No. 48, “Accounting for Uncertainty in Income Taxes” (FIN 48) to proxy for firms’ tax...

McDonald, Janet L.

2011-10-21

408

The Credit/Non-Credit Divide: Breaking Down the Wall  

ERIC Educational Resources Information Center

Programs awarding academic credit and programs awarding continuing education credit coexist on university campuses but often do not communicate or collaborate. This article explores the components of a successful program that reaches across the credit-noncredit divide to engage and serve the community. While most theoretical models are based on a…

Fouts, Susan; Mallory, Judy

2010-01-01

409

Credit Card Receipt Your credit card transaction was successful.  

E-print Network

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

deYoung, Brad

410

"The expansion of consumer credit  

E-print Network

exists, or that there is a causal relationship between race and credit scores, raising questions minorities are more likely to have lower average credit scores. This evidence does not suggest that a bias

Wolfe, Patrick J.

411

Dynamic Virtual Credit Card Numbers  

NASA Astrophysics Data System (ADS)

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.

Molloy, Ian; Li, Jiangtao; Li, Ninghui

412

Requesting a Tax Return Transcript A tax return transcript is the formatted record of a tax return filed with the IRS. The IRS makes tax return transcripts  

E-print Network

Requesting a Tax Return Transcript A tax return transcript is the formatted record of a tax return filed with the IRS. The IRS makes tax return transcripts available to individuals that request it free applications to confirm information provided. A school may request a student's or parents' Tax Return

Kostic, Milivoje M.

413

Tax Evasion and Growth: a Banking Approach  

Microsoft Academic Search

The paper formalizes the relation between flat taxes and growth when there is a competitive equilibrium tax evasion. A decentralized tax evasion service is supplied by the banking sector. The bank production function follows the financial intermediation microfoundation approach, with deposits as an input. Across a class of endogenous growth models, tax evasion decreases the effective tax rate, and thereby

Max Gillman; Michal Kejak

2008-01-01

414

Tax Evasion and Voting: An Experimental Analysis  

Microsoft Academic Search

The puzzle of tax compliance is why people pay taxes instead of evading them: given the low expected fines, rational taxpayers should decide to underreport taxable income. However, most taxpayers truthfully declare their income to the tax authorities, a behaviour that is usually explained by tax morale. In this paper, we study in an experimental setting which factors shape tax

Lars P; Jean-Robert Tyran

2002-01-01

415

Corporate income tax reforms and international tax competition  

Microsoft Academic Search

This paper analyses the development of taxes on corporate income in EU and G7 countries over the last two decades. We establish a number of stylized facts about their development. Tax-cutting and base-broadening reforms have had the effect that, on average across EU and G7 countries, effective tax rates on marginal investment have remained fairly stable, but those on more

Michael P. Devereux; Rachel Griffith; Alexander Klemm

2002-01-01

416

26 CFR 301.6651-1 - 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. 301.6651-1...Amounts § 301.6651-1 Failure to file tax return or to pay tax. (a) Addition to the tax —(1) Failure to file tax return. In case of failure to...

2010-04-01

417

Lesbian Giving-and Getting.  

PubMed

ABSTRACT Lesbian philanthropy is rooted in a tradition of radical giving. Without the inspiration and vision of the small, community-based "alternative" foundations of the late 1960s and 1970s, with their commitment to "change, not charity" and to funding grassroots groups dedicated to social justice, today's profusion of queer organizations would not have been possible. Lesbians and bisexual women-both as donors and as activists-have been central to both movements. Today, contributions from individuals are responsible for the vast majority of the 1999 increase in overall giving-an increase of $15.80 billion over 1998, to a record $190.16 billion. (Since 1997, giving has increased by more than $15 billion annually.) But the questions that inspired a groundbreaking re-evaluation of traditional philanthropy thirty years ago still remain: who is giving, and to which groups? Now more than ever, it is vitally important for lesbians to recognize that the intersection between the radical philanthropic movement-which seeks to disrupt the power relations of traditional charitable giving-and the lesbian/gay/bi-sexual/transgender movements-which seek at least to dispel homophobia and at best to disrupt heteronormativity-is where both can become more inclusive, representative, and revolutionary. PMID:24802824

Gallo, M M

2001-01-01

418

The State Tax Commission and Tax Reform In Kansas  

E-print Network

named in the deed, and the book and page in which the deed was recorded. That portion of the schedule filled out by the county clerks showed the assessed valuation, the per cent of levy, the amount of taxes levied, the township or city in which.... CHAPTER IV. REC0KMEI1DATI0US HADE BY THE COuMISSIOU FOR THE REFORM OF THE TAX SYSTEM. The Graded Property Tax,p.94—The taxation of mortgages, p.98—Recommendation in regard to county and deputy assessors, p. 99—The inheritance Tax,p.104. CHAPTER I. A...

Burke, Martin

1913-06-01

419

Credit Constraints for Higher Education  

ERIC Educational Resources Information Center

This paper exploits a natural experiment that produces exogenous variation on credit access to determine the effect on college enrollment. The paper assess how important are credit constraints to explain the gap in college enrollment by family income, and what would be the gap if credit constraints are eliminated. Progress in college and dropout…

Solis, Alex

2012-01-01

420

Trade Credit: Theories and Evidence  

Microsoft Academic Search

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

MITCHELL A. PETERSEN; RAGHURAM G. RAJAN

1997-01-01

421

Alcohol Taxes and Birth Outcomes  

PubMed Central

This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002), data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01) increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is ?2.5 for beer and wine taxes and ?9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes. PMID:20623000

Zhang, Ning

2010-01-01

422

Leasing and credit risk  

Microsoft Academic Search

Despite empirical evidence pointing to a strong similarity between lease contracts and junk bonds, the theoretical modeling of equilibrium lease determination has been confined primarily to default-free leases. This paper provides a unified framework for determining the equilibrium credit spread on leases subject to default risk. The model is flexible enough to be applied to a wide variety of real-world

Steven R. Grenadier

1996-01-01

423

26 CFR 601.401 - Employment taxes.  

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2014-04-01

424

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2013-04-01

425

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

...railroad retirement tax due on wages of...to collect such taxes and deposit them...banking day after such taxes are collected...Provisions special to the Federal Insurance Contributions...1) Employers' identification numbers. For...

2012-04-01

426

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

427

Rules of TALC: 1) TAs don't give out answers  

E-print Network

Rules of TALC: 1) TAs don't give out answers It is made clear from the first day that TA must be written up independently. NO COPYING UC Berkeley's cheating policy is upheld rigorously in TALC 5) TALC Tax: If you receive help from a TA you may later be asked to help one of your peers

Militzer, Burkhard

428

Modeling Charitable Giving Using a Box-Cox Standard Tobit Model  

Microsoft Academic Search

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

R. Hamilton Lankford; James S. Wyckoff

1991-01-01

429

WorldWideWeb Tax  

NSDL National Science Digital Library

This site aims to serve as the most comprehensive online source for a broad range of tax information. While the site does offer a for-fee e-file service, it also features a wealth of free information, including IRS forms, IRS instructions, IRS publications, IRS tables, IRS rate schedules, IRS charts, and IRS worksheets. Also included are FAQs, tips and strategies, state tax information, and a glossary of tax terms. This site certainly won't make filing your tax returns fun, but it could make it easier.

430

The HTLV-1 Tax interactome  

PubMed Central

The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far. PMID:18702816

Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sébastien; Dewulf, Jean-François; Kettmann, Richard; Willems, Luc

2008-01-01

431

PRE-DENTISTRY Undergraduate Credit Required: 90 credit hours (UNMC); 64 credit hours  

E-print Network

PRE-DENTISTRY Undergraduate Credit Required: 90 credit hours (UNMC); 64 credit hours (Creighton: 4 years; D.D.S. ­ Doctor of Dental Surgery Local Professional Schools: UNMC College of Dentistry; Creighton School of Dentistry Professional Organization Websites: adea.org (American Dental Education

Logan, David

432

Study on setting up the credit risk assessment model of logistics finance  

Microsoft Academic Search

Logistics finance can not only solve manufacturing firm bottleneck problem of financing, promoting third party logistics enterprise service development, but also provide the condition for banking industry's financial innovation. While this kind of emerging service gives many benefits to the commercial bank, it brings certain credit risk to them. The article has analyzed the factors that influence credit risk in

Pan Yongming; Zhao Yun

2010-01-01

433

Tax Avoidance And The Deadweight Loss Of The Income Tax  

Microsoft Academic Search

Traditional analyses of the income tax greatly underestimate deadweight losses by ignoring its effect on forms of compensation and patterns of consumption. The full deadweight loss is easily calculated using the compensated elasticity of taxable income to changes in tax rates because leisure, excludable income, and deductible consumption are a Hicksian composite good. Microeconomic estimates imply a deadweight loss of

Martin Feldstein

1999-01-01

434

Effects of carbon taxes in an economy with prior tax distortions: An intertemporal general equilibrium analysis  

SciTech Connect

This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall costs reflect the carbon tax`s focus on intermediate inputs and its relatively narrow base in comparison with income taxes. We also examine the sensitivity of the carbon tax`s costs to the level of pre-existing taxes. For any given use of revenues, welfare costs rise significantly with pre-existing tax rates, indicating that models disregarding pre-existing taxes may substantially understate the costs of new environmental tax initiatives. 47 refs., 4 figs., 4 tabs.

Goulder, L.H. [Stanford Univ., CA (United States)] [Stanford Univ., CA (United States); [National Bureau of Economic Research, Cambridge, MA (United States)

1995-11-01

435

Random unitaries give quantum expanders  

NASA Astrophysics Data System (ADS)

We show that randomly choosing the matrices in a completely positive map from the unitary group gives a quantum expander. We consider Hermitian and non-Hermitian cases, and we provide asymptotically tight bounds in the Hermitian case on the typical value of the second largest eigenvalue. The key idea is the use of Schwinger-Dyson equations from lattice gauge theory to efficiently compute averages over the unitary group.

Hastings, M. B.

2007-09-01

436

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).  

...false Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). 31...6302-2 Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA). (a...payments made after December 31, 1992. Railroad retirement taxes described in...

2014-04-01

437

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2011 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2011-04-01

438

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2012 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2012-04-01

439

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2014-04-01

440

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2013 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2013-04-01

441

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...  

Code of Federal Regulations, 2010 CFR

...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...a)(10)(i). (b) Currency translation rules —(1) Foreign taxes...

2010-04-01

442

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

SciTech Connect

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.

Ledec, G.

1992-01-01

443

SOCIALLY IMPROVING TAX REFORMS &ast  

Microsoft Academic Search

This article proposes graphical methods to determine whether commodity tax changes are “socially improving,” in the sense of improving social welfare or decreasing poverty for large classes of social welfare and poverty indices. It also shows how estimators of critical poverty lines and economic efficiency ratios can be used to characterize socially improving tax reforms. The methodology is illustrated using

Jean-Yves Duclos; Paul Makdissi; Quentin Wodon

2008-01-01

444

Health insurance and tax policy  

Microsoft Academic Search

The U.S. tax policy on health insurance favors only those offered a group insurance through their employers. This policy is highly regressive since the subsidy takes the form of deductions from the progressive tax system. The paper investigates alternatives to the current policy. We find that the complete removal of the subsidy results in a significant reduction in the insurance

Karsten Jeske; Sagiri Kitao

2005-01-01

445

Extra Credit Problem Set  

NSDL National Science Digital Library

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.

Sarah Brownlee

446

Extra Credit Crossword Puzzles  

NSDL National Science Digital Library

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.

Jane Selverstone

447

N-Q Giving raises  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: A small company wants to give raises to their 5 employees. They have $10,000 available to distribute. Imagine you are in charge of deciding how the rai...

448

Compulsory accounts and records maintenance by doctors for saving tax.  

PubMed

Under the Income-tax Law, it is mandatory on the part of a medical practitioner to maintain accounts. Such Books of Accounts and other documents may enable theAssessing Officer to compute his total income in accordance withthe provision of Income-tax Act, 1961 US/44AA. Rule 6F of the Income-tax Rules, 1962 gives details of the Books of Account and other documents. Apart from maintaining the Books of Account he is also required to maintain a Daily Case Register in Form No 3C as also an inventory under broad heads as on the first and last dates of the previous year of the stock of drugs and medicines and other consumable accessories used for the purpose of his profession. PMID:12206343

Lakhotia, Subhash

2002-01-01

449

50 CFR 86.91 - What are my program crediting responsibilities?  

... FINANCIAL ASSISTANCE-WILDLIFE AND SPORT FISH RESTORATION PROGRAM BOATING INFRASTRUCTURE...BIG) PROGRAM State Use of Signs and Sport Fish Restoration Symbols § 86.91 ...give public credit to the Federal Aid in Sport Fish Restoration (SFR) program as...

2014-10-01

450

Carbon taxes and India  

SciTech Connect

Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

1994-07-01

451

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

Federal Register 2010, 2011, 2012, 2013

...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...

2010-04-05

452

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

Federal Register 2010, 2011, 2012, 2013

...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...

2010-12-28

453

University Scholarships Minimum Credit Hour Contract  

E-print Network

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

Olsen Jr., Dan R.

454

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

E-print Network

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

Uzuner, Ã?zlem

455

Policy 10-2 SALES TAX 10.2.1 Payment of Sales Tax  

E-print Network

Policy 10-2 SALES TAX 10.2.1 Payment of Sales Tax As a public institution of higher education of the State of Colorado, the School is generally exempt from paying most federal taxes and from all Colorado State and local government sales tax. For this tax exemption to qualify both of the following conditions

456

Effects of Carbon Taxes in an Economy with Prior Tax Distortions: An Intertemporal General Equilibrium Analysis  

Microsoft Academic Search

This paper analyzes the costs of carbon taxes in a model that recognizes interactions between this tax and pre-existing taxes. First we examine the extent to which costs of a U.S. carbon tax are reduced when its revenues finance cuts in income taxes. Such use of revenues significantly reduces, but does not eliminate, the overall policy costs. The positive overall

Lawrence H. Goulder

1995-01-01

457

Tax Morale, Entrepreneurship, and the Irregular Economy  

Microsoft Academic Search

This paper incorporates tax morale into a search and matching model of equilibrium unemployment, with on-the-job search, extended to both the irregular sector and entrepreneurship. Tax morale is modelled as a social norm for tax compliance which renders evasion costly. The moral cost of tax evasion (the strength of the social norm) is negatively related to the fraction of entrepreneurs

Gaetano Lisi; Maurizio Pugno

2011-01-01

458

Tax Seminar for Nonprofit and Exempt  

E-print Network

Tax Seminar for Nonprofit and Exempt Organizations Monday July 14, 2014 9:00 a.m. 4:00 p.boe.ca.gov/nps or by calling 18888479652 #12;Topics: · Sales and Use Tax for Nonprofits · Compliance for Exempt Organizations · Employment Taxes and Nonprofits · Property Tax Exemptions for Nonprofits · Regulation of Charities Invited

de Lijser, Peter

459

State tax revenue growth and volatility  

Microsoft Academic Search

Macroeconomic conditions and tax structures jointly determine the growth and volatility of state tax revenues. Since a variety of economic conditions exist among states, government policymakers should carefully anticipate and consider the possible impacts of proposed tax reform and revenue enhancements on the long-term growth and volatility of their unique tax revenue portfolios. In the short run, states generally cannot

Gary C. Cornia; Ray D. Nelson

2010-01-01

460

Tax and Economic Growth in Austria  

Microsoft Academic Search

Taxation influences the behavior of economic agents and, as a consequence, a country’s economic activity and growth. The nature and size of this impact depends on the object or activity taxed as well as on the tax rate and the design of the tax. In a recent survey of 21 countries, the OECD sets up a ranking of tax categories

Konrad Pesendorfer

2008-01-01

461

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

462

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

463

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

464

Credit-based Beginning Yoga Credit/Hours Class  

E-print Network

Credit-based Beginning Yoga Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Courtney Fitzpatrick (617)921- 1394 cfitzyoga@gmail.com Schedule Ahead Class Title: ACT 150-002 and 150-003 Beginning Yoga Class Begin: January 8, 2014 Class Ends: April 24, 2014 Class Meeting Days

Lawrence, Rick L.

465

Beginning Yoga Activity Class for Credit Credit/Hours  

E-print Network

Beginning Yoga ­ Activity Class for Credit Credit/Hours Class Title Lead Instructor Email Office-02 Beginning Yoga Class Beginning: August 26, 2014 Class Ending: December 4, 2014 Class Meeting Days Description: Learn basic yoga poses, techniques and philosophies to help with everyday flexibility

Maxwell, Bruce D.

466

Beginning Yoga Activity Class for Credit Credit/Hours  

E-print Network

Beginning Yoga ­ Activity Class for Credit Credit/Hours Class Title Lead Instructor Email Phone Title: Act 150 Beginning Yoga Class Beginning: August 25, 2014 Class Ending: December 5, 2014 Class Fitness Room 3 Course Description: Learn basic yoga poses, techniques and philosophies to help

Maxwell, Bruce D.

467

Credit-based Beginning Yoga Credit/Hours Class  

E-print Network

Credit-based Beginning Yoga Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Jocelyn Larson 994-6278 Jocelyn.larson@montan.edu Schedule Ahead Class Title: ACT 150-001 and 150-004 Beginning Yoga Class Begin: January 8, 2014 Class Ends: April 24, 2014 Class Meeting Days

Lawrence, Rick L.

468

Credit-based Beginning Yoga Credit/Hours Class  

E-print Network

Credit-based Beginning Yoga Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Section 4 Amy Strom Astrom37@gmail.com Schedule Ahead Class Title: ACT 150-004 Beginning Yoga Class Begin: August 25, 2014 Class Ends: December 3, 2014 Class Meeting Days/Times: Mondays & Wednesdays

Maxwell, Bruce D.

469

Credit-based Beginning Yoga Credit/Hours Class  

E-print Network

Credit-based Beginning Yoga Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Jocelyn Larson 994- 6278 Jocelyn.larson @montana.edu Schedule Ahead Class Title: ACT 150 Beginning Yoga Class Begin: May 13, 2014 Class Ends: July 29, 2014 Class Meeting Days/Times: Tuesdays 8:45am

Maxwell, Bruce D.

470

Credit-based Beginning Yoga Credit/Hours Class  

E-print Network

Credit-based Beginning Yoga Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Jocelyn Larson 994- 6278 Jocie5698@gmail.com Schedule Ahead Class Title: ACT 150-001 and 150-002 Beginning Yoga Class Begin: August 27, 2013 Class Ends: December 5, 2013 Class Meeting Days/Times: Section

Maxwell, Bruce D.

471

Beginning Yoga Activity Class for Credit Credit/Hours Class  

E-print Network

Description: Learn basic yoga practices and techniques to help with stress relief and flexibility. CourseBeginning Yoga ­ Activity Class for Credit Credit/Hours Class Title Lead Instructor Phone Email Office Hours 1 Beginning Yoga Section 5 Courtney Fitzpatrick (617)921- 1394 cfitzyoga@gmail.com Schedule

Maxwell, Bruce D.

472

If Credit Is Denied If you apply for credit,  

E-print Network

If Credit Is Denied If you apply for credit, insurance, housing, or employment and it's denied, you information, request the publications "When Your Bills Pile Up" or "Developing a Spending/Savings Plan," from is an equal opportunity educator and employer. University of New Hampshire, U.S. Department of Agriculture

New Hampshire, University of

473

32 CFR 643.116 - Credit unions.  

Code of Federal Regulations, 2010 CFR

...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...

2010-07-01

474

Unparallel Lines Give Unparalleled Clues  

NASA Technical Reports Server (NTRS)

Scientists are excited to see new details of layered rocks in Opportunity Ledge. In previous panoramic camera images, geologists saw that some rocks in the outcrop had thin layers, and images sent to Earth on sol 17 (Feb. 10, 2004) now show that the thin layers are not always parallel to each other like lines on notebook paper. Instead, if you look closely at this image from an angle, you will notice that the lines converge and diverge at low angles. These unparallel lines give unparalleled clues that some 'moving current' such as volcanic flow, wind, or water formed these rocks. These layers with converging and diverging lines are a significant discovery for scientists who are on route to rigorously test the water hypothesis. The main task for both rovers in coming weeks and months is to explore the areas around their landing sites for evidence in rocks and soils about whether those areas ever had environments that were watery and possibly suitable for sustaining life.

This is a cropped image taken by Opportunity's panoramic camera on sol 16 (Feb. 9, 2004). JPL, a division of the California Institute of Technology in Pasadena, manages the Mars Exploration Rover project for NASA's Office of Space Science, Washington, D.C.

2004-01-01

475

18 CFR 367.4081 - Account 408.1, Taxes other than income taxes, operating income.  

Code of Federal Regulations, 2010 CFR

...Taxes other than income taxes, operating income. 367.4081 Section...NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...Accounts Service Company Operating Income § 367.4081 Account...other than income taxes, operating income. This account...

2010-04-01

476

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

Code of Federal Regulations, 2013 CFR

...Revenue 17 2013-04-01 2013-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2013-04-01

477

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

Code of Federal Regulations, 2012 CFR

...Revenue 17 2012-04-01 2012-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2012-04-01

478

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

Code of Federal Regulations, 2011 CFR

...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...

2011-04-01

479

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

...Revenue 17 2014-04-01 2014-04-01 false Taxes on prohibited tax shelter transactions. 53.4965-7 Section 53...OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE...

2014-04-01

480

Taxes as practices of mutual recognition : towards a general theory of tax law   

E-print Network

The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the ...

Saffie, Francisco

2014-07-02

481

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

NSDL National Science Digital Library

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.

Finance, California D.

482

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

NSDL National Science Digital Library

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.

Finance, California D.

483

Legacy Giving to Duke Many donors come to us for guidance about tax-efficient ways  

E-print Network

plan. Jean O'Barr was the founding director of Women's Studies at Duke and was a pioneer in the field. This felt like smart financial planning as well as a good thing to do for Duke." Life Income Gifts A life University honors alumni, parents, and friends who have included Duke in their estate plans or have made some

Zhou, Pei

484

Estimation of Credit Default Probabilities  

Microsoft Academic Search

Estimation of Default Probabilities is critical to the correct pricing of credit derivatives and determining the appropriate level of reserves to support credit risky activities. One of the approach used in literature to estimate default probabilities is based on the structural Merton (1974) model. However it is well known that such structural models have lim- itations. Firstly, many of the

Rita L. D'Ecclesia; R obert G. Tompkins

485

STUDENT LEGAL SERVICE YOUR CREDIT  

E-print Network

.illinoisattorneygeneral.gov Better Business BureauBetter Business Bureau www.bbb.org Federal Trade CommissionFederal Trade Commission-680-7289 To Order Credit Report 800-888-4213 To Dispute Credit Report 800-916-8800 Source: United States Federal Trade Commission, www.ftc.gov THE INFORMATION CONTAINED HEREIN IS NOT INTENDED AS A SUBSTITUTE FOR LEGAL

Anastasio, Thomas J.

486

Credit Recovery Hits the Mainstream  

ERIC Educational Resources Information Center

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

Carr, Sarah

2014-01-01

487

Neural network credit scoring models  

Microsoft Academic Search

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,

David West

2000-01-01

488

UNIVERSITY OF ROCHESTER CREDIT HOURS  

E-print Network

;UNDERGRAD CREDIT HOURS GRAD CREDIT HOURS UNDERGRAD ENROLLMENT GRAD ENROLLMENT ALTERNATIVE ENERGY 0 16 0 11 STUDIES 72 0 18 0 ANTHROPOLOGY 1138 12 285 3 ART HISTORY 760 162 189 54 STUDIO ARTS 731 0 183 0 ASTRONOMY 189 FILM AND MEDIA STUDIES 60 0 15 0 HISTORY 1416 193 353 58 INTERNATIONAL RELATIONS 180 0 45 0 JUDAIC

Portman, Douglas

489

UNIVERSITY OF ROCHESTER UNDERGRAD CREDIT  

E-print Network

UNDERGRAD CREDIT HOURS GRAD CREDIT HOURS UNDERGRAD ENROLLMENT GRAD ENROLLMENT ALTERNATIVE ENERGY 0 8 0 3 STUDIES 72 0 18 0 ANTHROPOLOGY 1010 6 253 1 ART HISTORY 864 307 216 88 STUDIO ARTS 868 0 218 0 ASTRONOMY 1159 156 ENGLISH 2990 602 752 192 FILM AND MEDIA STUDIES 48 0 12 0 HISTORY 1331 259 333 61

490

Internship Program Academic Credit Application  

E-print Network

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

Dasgupta, Dipankar

491

Collective credit allocation in science.  

PubMed

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

Shen, Hua-Wei; Barabási, Albert-László

2014-08-26

492

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2011 CFR

...publication producer) does not claim any copyright interest in these official U.S...donor's deed of gift and the U.S. Copyright Law, Title 17, U.S.C. (Name...publication producer) does not claim any copyright interest in these donated...

2011-07-01

493

Do Bosses Give Extra Credit? Using the Classroom to Model Real-World Work Experiences  

ERIC Educational Resources Information Center

Recent college graduates are entering a competitive workforce that demands strong communication, teamwork, and problem-solving skills. However, many recent surveys and reports describe college graduates as deficient in these skills. For two courses at separate institutions, we each framed a course as a job, playing the role of a supervisor or…

Campana, Kristie L.; Peterson, Jamie J.

2013-01-01

494

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2010 CFR

...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...

2010-07-01

495

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2013 CFR

...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...

2013-07-01

496

36 CFR 1254.96 - What credits must I give NARA?  

Code of Federal Regulations, 2012 CFR

...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...

2012-07-01

497

36 CFR 1254.96 - What credits must I give NARA?  

...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...

2014-07-01

498

TARIFFS, TAXES, GOVERNMENT AND GROWTH  

Microsoft Academic Search

Cross-section and time-series data show that as nations develop, they substitute income taxes for tariffs and increase the relative size of their public sectors. This chapter confronts these observations within the context of a two-country open-economy endogenous growth model with productive public expenditure that is subject to congestion. Public spending is financed by a tariff and an income tax that

Michael B. Loewy

499

Environmental Tax Reform and Growth: Income Tax Cuts or Profits Tax Reduction  

Microsoft Academic Search

This study investigates how recycling revenues, which are generated by environmental taxes, affect growth through different\\u000a types of tax cuts. A growth model with creative destruction (Aghion and Howitt Econometrica 60(2):323–351,1992, Aghion and\\u000a Howitt The economics of growth, 2009) is modified to include the production of final output as a source of pollution. This\\u000a paper demonstrates that introducing an environmental

Minoru Nakada

2010-01-01

500

Pentagon Credit Card Audit  

NSDL National Science Digital Library

The Code Red worm and base closings are not the only things the Pentagon has to worry about lately. The General Accounting Office (GAO) has agreed to perform a department-wide audit, including an investigation of abuse of the Pentagon's 1.8 million credit cards. At the request of Senator Charles Grassley (R-Iowa), the GAO began its investigation by looking into potential purchase card abuse on two San Diego Naval bases. They found "a weak overall internal control environment, flawed or nonexistent policies and procedures, and a lack of adherence to valid policies and procedures." The Pentagon has defended its purchase card program, claiming misuse of the cards is significantly below the commercial benchmark and that the savings on paperwork cover the cost of any fraud. Nonetheless, in its initial investigations, the GAO found little control over the $68 million dollars of purchases made last year at the two San Diego bases.

Koplow, Travis.

2001-01-01