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Sample records for give tax credits

  1. The Arizona Scholarship Tax Credit: Giving Parents Choices, Saving Taxpayers Money. Policy Analysis No. 414.

    ERIC Educational Resources Information Center

    Lips, Carrie; Jacoby, Jennifer

    In 1997, Arizona policymakers created a $500 tax credit for contributions to organizations that give students scholarships to attend private K-12 schools. This analysis considers Arizona's experience with the tax credit. Researchers surveyed and interviewed representatives of Arizona's scholarship organizations and examined information from the…

  2. Income Tax Policy and Charitable Giving

    ERIC Educational Resources Information Center

    Brooks, Arthur C.

    2007-01-01

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

  3. Tax Credits for Education.

    ERIC Educational Resources Information Center

    Maxwell, James A.; And Others

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

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

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2010-01-01

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

  5. Two Views on Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Glazer, Nathan; Breneman, David

    1982-01-01

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

  6. 76 FR 42038 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...purposes of the foreign tax credit...inappropriate foreign tax credit...regulations affect individuals...that claim direct and indirect foreign tax credits...structured passive investment arrangements...in an active trade or...

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

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2011-01-01

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

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

    ERIC Educational Resources Information Center

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

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  10. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  11. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  13. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  14. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Credit against United States tax for Swiss tax. 509.118 Section 509.118... Credit against United States tax for Swiss tax. (a) General —(1) Taxable...the United States tax for the amount of Swiss tax paid or accrued during the...

  15. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... a foreign income tax for foreign tax credit purposes (REG-124152-06, 71 FR 44240 (Aug. 4, 2006)). In... credit splitting event with respect to a foreign income tax paid or accrued by a taxpayer, such tax is... splitting event with respect to a foreign income tax paid or accrued by a section 902 corporation, the...

  16. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ...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...

  17. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...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...

  18. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-04

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

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

    ERIC Educational Resources Information Center

    Milliken, Christine Topping

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

  20. 76 FR 68841 - New Markets Tax Credit Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-07

    ...Community Development Financial Institutions Fund New Markets Tax Credit Program...Community Development Financial Institutions Fund, U.S...regarding the New Markets Tax Credit...Community Development Financial Institutions Fund (CDFI...

  1. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

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

  2. 78 FR 7264 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

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

  3. 76 FR 50931 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

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

  5. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ...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:...

  6. 75 FR 55849 - Proposed Collection; Comment Request for Form 1097-BTC, Bond Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-14

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... false Credit for foreign death taxes. 20.2014-1 Section 20.2014-1 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-1 Credit for foreign death taxes. (a)...

  8. 75 FR 62632 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-10-12

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  9. 76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-01-12

    ...Advocacy Panel Earned Income Tax Credit Project Committee. AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  10. 75 FR 39333 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-07-08

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  11. 76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-20

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  12. 76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-31

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  13. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  14. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-27

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  16. 76 FR 37199 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-24

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  17. 75 FR 55406 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-09-10

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  18. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  19. 75 FR 47349 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  20. 75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  1. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  2. 76 FR 10944 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-28

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  3. 76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-02

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  4. 76 FR 6188 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-02-03

    ...Advocacy Panel Earned Income Tax Credit Project Committee AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  5. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ...Advocacy Panel Earned Income Tax Credit Project Committee. AGENCY...Advocacy Panel Earned Income Tax Credit Project Committee will...Advocacy Panel Earned Income Tax Credit Project Committee will...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  6. 76 FR 68841 - New Markets Tax Credit Program

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-07

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

  7. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...that produce inappropriate foreign tax credit results. The...claim direct and indirect foreign tax credits. DATES: This...line from the bottom, the language, ``2(e)(5)(iv)(B)(1)(iii) that a foreign'' is corrected to...

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

    ERIC Educational Resources Information Center

    Drezner, Noah D.

    2006-01-01

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

  9. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for death taxes on remainders. 20.2015-1 Section 20.2015-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits Against Tax § 20.2015-1 Credit for death taxes...

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

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2010-01-01

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

  11. 26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Additional foreign tax credit in year of receipt of previously taxed earnings...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations §...

  12. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 20.2014-4 - Application of credit in cases involving a death tax convention.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  19. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  20. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  4. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  6. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Credit for State death taxes. 20.2011-1 Section....2011-1 Credit for State death taxes. (a) In general. A credit is allowed under section 2011 against the... possession of the United States (hereinafter referred to as “State death taxes”). The credit, however,...

  7. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true New markets tax credit. 1.45D-1 Section 1.45D-1... Computing Credit for Investment in Certain Depreciable Property § 1.45D-1 New markets tax credit. (a) Table... of new markets tax credit (B) Recapture event (ii) CDE reporting requirements to Secretary...

  8. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. The Merits of Giving an Extra Credit Quiz

    ERIC Educational Resources Information Center

    Carroll, Ryall

    2014-01-01

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

  14. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

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

  15. The Future under Tuition Tax Credits.

    ERIC Educational Resources Information Center

    Glazer, Nathan

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

  16. 75 FR 8392 - Low Income Housing Tax Credit Tenant Database

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-24

    ... From the Federal Register Online via the Government Printing Office DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Low Income Housing Tax Credit Tenant Database AGENCY: Office of the Chief Information... Income Housing Tax Credit Tenant Database. Omb Approval Number: 2528-0165. Form Numbers:...

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

    ERIC Educational Resources Information Center

    Mead, Sara

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

  18. 78 FR 7264 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BL49 Health Insurance Premium Tax Credit AGENCY: Internal... regulations relating to the health insurance premium tax credit enacted by the Patient Protection and... coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges...

  19. 76 FR 50931 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-17

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY: Internal.... SUMMARY: This document contains proposed regulations relating to the health insurance premium tax credit... individuals who enroll in qualified health plans through Affordable Insurance Exchanges and claim the...

  20. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

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

  1. 77 FR 30377 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-05-23

    ... Internal Revenue Service 26 CFR Parts 1 and 602 RIN 1545-BJ82 Health Insurance Premium Tax Credit AGENCY... regulations relating to the health insurance premium tax credit enacted by the Patient Protection and... guidance to individuals who enroll in qualified health plans through Affordable Insurance...

  2. 77 FR 8184 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ... From the Federal Register Online via the Government Printing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 RIN 1545-BK49 Foreign Tax Credit Splitting Events AGENCY: Internal... elsewhere in this issue of the Federal Register.] Sec. 1.909-6 Pre-2011 foreign tax credit splitting...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 77 FR 8127 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ...Part 1 [TD 9577] RIN 1545-BK50 Foreign Tax Credit Splitting Events AGENCY: Internal...document contains final and temporary Income Tax Regulations with respect to a new provision...addresses situations in which foreign income taxes have been separated from the related...

  9. 77 FR 8184 - Foreign Tax Credit Splitting Events

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-02-14

    ...REG-132736-11] RIN 1545-BK49 Foreign Tax Credit Splitting Events AGENCY...situations in which foreign income taxes have been separated from the...Taylor, (202) 622-7180 (not toll-free numbers). SUPPLEMENTARY...contain amendments to the Income Tax Regulations (26 CFR part...

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

    ERIC Educational Resources Information Center

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

    2009-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...in cases involving a death tax convention. 20.2014-4 Section 20.2014-4 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-4 Application of credit in cases involving a...

  12. 75 FR 52393 - Proposed Data Collection; Comment Request: New Markets Tax Credit (NMTC) Program-Allocation...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-25

    ...Development Financial Institutions Fund Proposed...Request: New Markets Tax Credit...Development Financial Institutions (CDFI) Fund...concerning the New Markets Tax Credit...Development Financial Institutions Fund,...

  13. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ...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...

  14. Education Tax Credits in a Post-"Zelman" Era: Legal, Political, and Policy Alternatives to Vouchers?

    ERIC Educational Resources Information Center

    Huerta, Luis A.; d'Entremont, Chad

    2007-01-01

    This article examines an emerging preference for education tax credit programs in a post-"Zelman" era. First, the authors detail the origin of tax credits and the types of existing plans. Second, they review the assumptions underlying the supposed advantages that may favor tax credits as a feasible alternative to vouchers. Third, they analyze…

  15. 77 FR 59544 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-09-28

    ...TD 9600] RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments AGENCY...final regulations modifying the new markets tax credit program to facilitate and encourage...affect taxpayers claiming the new markets tax credit and businesses in low-income...

  16. 75 FR 51913 - Prohibition of the Escrowing of Tax Credit Equity

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-23

    ...Prohibition of the Escrowing of Tax Credit Equity; Final Rule Federal...Prohibition of the Escrowing of Tax Credit Equity AGENCY: Office...mortgagors to retain more of their tax credit proceeds and, in many...either imposes substantial direct compliance costs on State and local...

  17. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK04 New Markets Tax Credit Non-Real Estate Investments... public hearing. SUMMARY: This document contains proposed regulations modifying the new markets tax credit.... The regulations will affect taxpayers claiming the new markets tax credit and businesses in...

  18. 76 FR 32880 - Encouraging New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

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

  19. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ...Advocacy Panel Earned Income Tax Credit Issue Committee AGENCY...Advocacy Panel Earned Income Tax Credit Issue Committee will be...Advocacy Panel Earned Income Tax Credit Issue Committee will be...Office, 1000 South Pine Island Road, Suite 340, Plantation,...

  20. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  1. 26 CFR 1.909-6T - Pre-2011 foreign tax credit splitting events (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  3. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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...

  5. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  6. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Calculation of education tax credit and general eligibility requirements. 1.25A-1 Section 1.25A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Calculation of education tax credit and general eligibility requirements. 1.25A-1 Section 1.25A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Changes in Rates During A Taxable Year § 1.25A-1 Calculation of education tax credit and...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    Picus, Larry

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

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

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

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

  13. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Claims for credit or refund by tax return preparers or appraisers. 1.6696-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts,...

  14. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-08-30

    ...1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit; Correction AGENCY: Internal...produce inappropriate foreign tax credit results. FOR FURTHER INFORMATION...Cowan, (202) 622-3850 (not a toll-free number)....

  15. Certain gas producers now eligible for major tax credit

    SciTech Connect

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

    1989-07-31

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

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

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

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

  17. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

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

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

    ERIC Educational Resources Information Center

    Forster, Greg; D'Andrea, Christian

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Southern Education Foundation, 2011

    2011-01-01

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

  20. 75 FR 75693 - Tax Credit Assistance Program-Reallocation of Funds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-06

    ...requirements for the Reallocation of Tax Credit Assistance Program (TCAP...that received Low Income Housing Tax Credit (LIHTC) awards between...HUD/recovery/programs/tax. FOR FURTHER INFORMATION CONTACT...708-2684 (this is not a toll free number). Persons...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Unified credit against gift tax; in general... Tax Liability § 25.2505-1T Unified credit against gift tax; in general (temporary). (a) General rule... calendar periods, the unified rate schedule under section 2001(c) in effect for such calendar year...

  2. 26 CFR 25.2505-1T - Unified credit against gift tax; in general (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Unified credit against gift tax; in general... Tax Liability § 25.2505-1T Unified credit against gift tax; in general (temporary). (a) General rule... calendar periods, the unified rate schedule under section 2001(c) in effect for such calendar year...

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

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

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

  4. 78 FR 16277 - Notice of Submission of Proposed Information Collection to OMB: Low Income Housing Tax Credit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-14

    ...agency administering tax credits under section...low-income housing tax credits or LIHTC) to...for HUD to remain in compliance with the statute. DATES...low-income housing tax credits or LIHTC) to...for HUD to remain in compliance with the...

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

    E-print Network

    Korb, Jason (Jason Bryan Patricof)

    2009-01-01

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

  6. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...definition of nonqualified financial property includes...credit unions, and other financial institutions are generally excluded...that receives a new markets tax credit allocation...attributable to nonqualified financial property...

  7. 76 FR 32882 - New Markets Tax Credit Non-Real Estate Investments

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-07

    ...Community Development Financial Institutions Fund, through 2009, the new markets tax credit has helped...period. CDFIs are financial institutions that provide credit and financial services to underserved markets and...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...that interest. If a State death tax or a foreign death tax is imposed upon...credit allowable for State death taxes under the provisions...the postponed tax. The life estate or other precedent interest expired after July 4, 1958....

  9. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...that interest. If a State death tax or a foreign death tax is imposed upon...credit allowable for State death taxes under the provisions...the postponed tax. The life estate or other precedent interest expired after July 4, 1958....

  10. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...that interest. If a State death tax or a foreign death tax is imposed upon...credit allowable for State death taxes under the provisions...the postponed tax. The life estate or other precedent interest expired after July 4, 1958....

  11. 26 CFR 20.2015-1 - Credit for death taxes on remainders.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...that interest. If a State death tax or a foreign death tax is imposed upon...credit allowable for State death taxes under the provisions...the postponed tax. The life estate or other precedent interest expired after July 4, 1958....

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

  14. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

  15. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

  16. 26 CFR 20.2011-1 - Credit for State death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...the credit for State death taxes is allowed...before adding interest and penalties and before allowing...respect of which State death taxes were imposed...that it is made under penalties of perjury) stating...the estate tax if State death taxes claimed as...

  17. 26 CFR 1.1247-4 - Election by foreign investment company with respect to foreign tax credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  18. Funding pharmaceutical innovation through direct tax credits.

    PubMed

    Lybecker, Kristina M; Freeman, Robert A

    2007-07-01

    Rising pharmaceutical prices, increasing demand for more effective innovative drugs and growing public outrage have heightened criticism of the pharmaceutical industry. The public debate has focused on drug prices and access. As a consequence, the patent system is being reexamined as an efficient mechanism for encouraging pharmaceutical innovation and drug development. We propose an alternative to the existing patent system, instead rewarding the innovating firm with direct tax credits in exchange for marginal cost pricing. This concept is based on the fundamental assumption that innovation that benefits society at large may be financed publicly. As an industry which produces a social good characterized by high fixed costs, high information and regulatory costs, and relatively low marginal costs of production, pharmaceuticals are well-suited to such a mechanism. Under this proposal, drug prices fall, consumer surplus increases, access is enhanced, and the incentives to innovate are preserved. PMID:18634650

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

    ERIC Educational Resources Information Center

    Hoffman, Saul D.; Seidman, Laurence S.

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

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

    ERIC Educational Resources Information Center

    Rich, Wilbur C.

    2008-01-01

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

  1. 77 FR 41048 - Health Insurance Premium Tax Credit; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-12

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

  2. 77 FR 41270 - Health Insurance Premium Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-07-13

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

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

    ERIC Educational Resources Information Center

    Yale Law Journal, 1979

    1979-01-01

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

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

    ERIC Educational Resources Information Center

    Figlio, David; Hart, Cassandra M. D.

    2011-01-01

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

  5. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Unified credit against estate tax; in general... Estates of Citizens Or Residents § 20.2010-1T Unified credit against estate tax; in general (temporary... the unified rate schedule in section 2001(c) to the applicable exclusion amount. (2)...

  6. 26 CFR 20.2010-1T - Unified credit against estate tax; in general (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Unified credit against estate tax; in general... Estates of Citizens Or Residents § 20.2010-1T Unified credit against estate tax; in general (temporary... the unified rate schedule in section 2001(c) to the applicable exclusion amount. (2)...

  7. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-26

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

  8. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  13. 26 CFR 44.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 40.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 1.25A-1 - Calculation of education tax credit and general eligibility requirements.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...education tax credit against income tax imposed by...expenses to attend a computer course during 1999...modified adjusted gross income —(1) In general...be rounded to the next lowest multiple of $1,000...taxpayer's federal income tax return for the...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...education tax credit against income tax imposed by...expenses to attend a computer course during 1999...modified adjusted gross income —(1) In general...be rounded to the next lowest multiple of $1,000...taxpayer's federal income tax return for the...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...education tax credit against income tax imposed by...expenses to attend a computer course during 1999...modified adjusted gross income —(1) In general...be rounded to the next lowest multiple of $1,000...taxpayer's federal income tax return for the...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...education tax credit against income tax imposed by...expenses to attend a computer course during 1999...modified adjusted gross income —(1) In general...be rounded to the next lowest multiple of $1,000...taxpayer's federal income tax return for the...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...education tax credit against income tax imposed by...expenses to attend a computer course during 1999...modified adjusted gross income —(1) In general...be rounded to the next lowest multiple of $1,000...taxpayer's federal income tax return for the...

  1. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-7 Limitation on credit if a deduction for...

  2. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

    US Department of the Treasury, 2011

    2011-01-01

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

  5. 75 FR 15772 - Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ...DEPARTMENT OF THE TREASURY Feasibility of Including a Volunteer Requirement for Receipt of Federal Education Tax Credits AGENCY...treas.gov. Alternatively, comments may be mailed to: Volunteer Requirement Comments, Department of the Treasury, 1500...

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

    ERIC Educational Resources Information Center

    U.S. News & World Report, 1978

    1978-01-01

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

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

    E-print Network

    Lew-Hailer, Lillian

    2007-01-01

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

  8. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...exempt from foreign tax credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE...from Sources Without the United States § 1.904(j)-1 Certain individuals exempt from foreign...

  9. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...exempt from foreign tax credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE...from Sources Without the United States § 1.904(j)-1 Certain individuals exempt from foreign...

  10. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...exempt from foreign tax credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE...from Sources Without the United States § 1.904(j)-1 Certain individuals exempt from foreign...

  11. 26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...exempt from foreign tax credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE...from Sources Without the United States § 1.904(j)-1 Certain individuals exempt from foreign...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...exempt from foreign tax credit limitation. 1.904(j)-1 Section 1.904(j)-1 Internal Revenue INTERNAL REVENUE SERVICE...from Sources Without the United States § 1.904(j)-1 Certain individuals exempt from foreign...

  13. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 56.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 54.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 26 CFR 1.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Forster, Greg

    2006-01-01

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

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

    ERIC Educational Resources Information Center

    Jones, Jessika

    2009-01-01

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

  15. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3...Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. (a...United States with respect to foreign mineral income (as defined in paragraph...

  16. Economic Valuation of a Geothermal Production Tax Credit

    SciTech Connect

    Owens, B.

    2002-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Limitations on recovery deductions and the investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  1. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 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

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Reduction in amount of foreign taxes on foreign mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States §...

  3. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  5. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Federal credit unions acting as trustees and... UNION ADMINISTRATION REGULATIONS AFFECTING CREDIT UNIONS TRUSTEES AND CUSTODIANS OF CERTAIN TAX-ADVANTAGED SAVINGS PLANS § 724.1 Federal credit unions acting as trustees and custodians of certain...

  9. Tax Credit Scholarship Programs and the Law

    ERIC Educational Resources Information Center

    Sutton, Lenford C.; Spearman, Patrick Thomas

    2014-01-01

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

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

    PubMed Central

    Baum-Snow, Nathaniel; Marion, Justin

    2013-01-01

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

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

    SciTech Connect

    Begley, R.

    1992-08-12

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

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

    SciTech Connect

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

    1985-02-01

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

  13. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers. 26.6696-1 Section 26.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... 1986 § 26.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... 6695A, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date....

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers. 26.6696-1 Section 26.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... 1986 § 26.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... 6695A, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date....

  16. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 26 CFR 53.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  6. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 156.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers. 26.6696-1 Section 26.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... 1986 § 26.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... 6695A, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date....

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 26.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers. 26.6696-1 Section 26.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... 1986 § 26.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... 6695A, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date....

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers. 26.6696-1 Section 26.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... 1986 § 26.6696-1 Claims for credit or refund by tax return preparers. (a) In general. For rules for... 6695A, the rules under § 1.6696-1 of this chapter will apply. (b) Effective/applicability date....

  16. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 25.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 31.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    SciTech Connect

    Coughlin, J.

    2010-09-01

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

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

    ERIC Educational Resources Information Center

    Saxton, Jim; Knight, Shahira

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

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

    2014-01-01

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

  7. 76 FR 77454 - New Markets Tax Credit Non-Real Estate Investments; Hearing Cancellation

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-13

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

  8. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  9. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  10. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

  11. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF...

  12. 18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 411.4, Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-08-26

    ...REG-113792-13] RIN 1545-BL55 Tax Credit for Employee Health Insurance Expenses of Small Employers...offer health insurance coverage to their employees under section 45R of the Internal Revenue...provide insured health coverage to their employees. Section 45R was added to the Code...

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

    ERIC Educational Resources Information Center

    Wells, Ryan S.; Lynch, Cassie M.

    2014-01-01

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

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

    ERIC Educational Resources Information Center

    Lim, Younghee

    2008-01-01

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

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

    ERIC Educational Resources Information Center

    Gottlob, Brian

    2009-01-01

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

  2. 76 FR 19268 - Reduction of Foreign Tax Credit Limitation Categories Under Section 904(d)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-07

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

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

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2011-01-01

    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.…

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

    ERIC Educational Resources Information Center

    Coulson, Andrew J.

    2010-01-01

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

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

    Stuit, David

    2009-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit for tax paid on tires or, prior to... § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance of... under section 4218 on the use, of a tire or inner tube, and the manufacturer of another article...

  8. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    NASA Technical Reports Server (NTRS)

    Smith, J. L.

    1984-01-01

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

  11. 26 CFR 1.42-5 - Monitoring compliance with low-income housing credit requirements.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-5 Monitoring compliance with low-income housing credit...for filing the federal income tax return for the last year of the compliance period of the building....

  12. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard...

  13. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard...

  14. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard...

  15. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard...

  16. 27 CFR 24.278 - Tax credit for certain small domestic producers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... cider); (2) For persons who produce more than 150,000 gallons but not more than 250,000 gallons during... of wine and hard cider during a calendar year would be reduced by 10 percent, for a net credit against the tax of $0.81 per gallon for wine or $0.0504 for hard cider, as long as the wine or hard...

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

    SciTech Connect

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

    2009-08-01

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

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

    PubMed

    2015-12-18

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

  19. 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

    ... deductions 2,250 Personal exemption 750 Taxable income 123,000 U.S. tax ($53,090 plus 70% of $23,000) 69,190... mineral income allowed as a credit. 1.901-3 Section 1.901-3 Internal Revenue INTERNAL REVENUE SERVICE... Without the United States § 1.901-3 Reduction in amount of foreign taxes on foreign mineral income...

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

    ERIC Educational Resources Information Center

    Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

    2011-01-01

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

  1. James H. Simmons Jr., "Urban Poverty and New Markets Tax Credits: Implications for the Planning Profession." Submitted May 2010. Advisor: Robert Beauregard.

    E-print Network

    James H. Simmons Jr., "Urban Poverty and New Markets Tax Credits: Implications for the Planning of concentrated poverty receive a larger share of NMTC investments than their less economically distressed

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

    E-print Network

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

    2008-01-01

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

  3. 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

    ...purchased by the manufacturer of the automobile truck for $1,500 (computed as provided in this paragraph) a credit of $150 (10 percent of $1,500) is allowable against the tax imposed on the sale of...

  4. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...purchased by the manufacturer of the automobile truck for $1,500 (computed as provided in this paragraph) a credit of $150 (10 percent of $1,500) is allowable against the tax imposed on the sale of...

  5. 26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...purchased by the manufacturer of the automobile truck for $1,500 (computed as provided in this paragraph) a credit of $150 (10 percent of $1,500) is allowable against the tax imposed on the sale of...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...purchased by the manufacturer of the automobile truck for $1,500 (computed as provided in this paragraph) a credit of $150 (10 percent of $1,500) is allowable against the tax imposed on the sale of...

  7. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  8. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  9. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  10. 26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... preparers or appraisers. 20.6696-1 Section 20.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... 16, 1954 Procedure and Administration § 20.6696-1 Claims for credit or refund by tax return preparers... refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply. (b)...

  12. 75 FR 22614 - Renewal of Agency Information Collection for Tax Credit Bonds for Bureau of Indian Affairs-Funded...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-29

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

  13. 26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...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...

  14. 26 CFR 1.36B-4 - Reconciling the premium tax credit with advance credit payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...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...

  15. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 521.115 - Credit against United States tax liability for Danish tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. Conspicuous Giving 

    E-print Network

    Anderson, Lindsay Alexandria

    2012-07-16

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

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

    SciTech Connect

    Not Available

    1990-09-01

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

  19. Plagiarism is using someone else's work without giving credit to the original source. If you take a phrase or sentence or paragraph from another source and include it in your own work without

    E-print Network

    Oyet, Alwell

    Plagiarism Plagiarism is using someone else's work without giving credit to the original source citing the original source, then that's plagiarism. If you take an idea from another source and include it in your own work without citing the original source, that's also plagiarism. It doesn't matter

  20. 20 CFR 227.5 - Employer tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT COMPUTING...-negotiated pensions are paid under pension plans that are not established by collective bargaining agreements... Retirement Tax Act....

  1. 26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...in the case of any underpayment of estimated tax by a corporation. An addition to tax due to the underpayment of estimated taxes is determined by applying...of the underpayment a payment of estimated tax will be credited against...

  2. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

    ... From the Federal Register Online via the Government Printing Office DEPARTMENT OF THE TREASURY... ] (72 FR 15081) under section 901 of the Internal Revenue Code relating to the amount of taxes paid for... ``2008 temporary regulations'') were published in the Federal Register at 73 FR 40792 and 73 FR...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION...

  4. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records §...

  5. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 301.6103(k)(9)-1 - Disclosure of returns and return information relating to payment of tax by credit card and debit...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Disclosure of returns and return information relating to payment of tax by credit card and debit card. 301.6103(k)(9)-1 Section 301.6103(k)(9)-1... ADMINISTRATION PROCEDURE AND ADMINISTRATION Information and Returns Returns and Records §...

  7. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary). 1.280F-1T Section 1.280F-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...

  8. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and certain other listed property; overview of regulations (temporary). 1.280F-1T Section 1.280F-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...

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

    ERIC Educational Resources Information Center

    Carpenter, Dick M., II

    2011-01-01

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

  10. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  14. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Allocation rules for post-2000 State housing credit ceiling amount. 1.42-14 Section 1.42-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount. (a)...

  17. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 26 CFR 20.2014-6 - Period of limitations on credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... false Period of limitations on credit. 20.2014-6 Section 20.2014-6 Internal Revenue INTERNAL REVENUE SERVICE...AFTER AUGUST 16, 1954 Credits Against Tax § 20.2014-6 Period of limitations on credit. The...

  3. ISyE 6761 Exam # 2 Please be neat and show all your work so that I can give you partial credit.

    E-print Network

    Ayhan, Hayriye

    ISyE 6761 Exam # 2 Fall 2004 Name Please be neat and show all your work so that I can give you with distribution function Fe where Fe(x) = x 0 (1 - F(y))dy/E[X]. Thus, Xe has the equilibrium distribution. Obtain

  4. 26 CFR 1.35-1 - Partially tax-exempt interest received by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    PubMed Central

    Rehkopf, David H.

    2015-01-01

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

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

    PubMed Central

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

    2014-01-01

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

  7. Focus Tax Incentives on the Students Who Need Them

    ERIC Educational Resources Information Center

    Dynarski, Susan M.

    2007-01-01

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

  8. 26 CFR 1.37-2 - Credit for individuals age 65 or over.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for individuals age 65 or over. 1.37-2 Section 1.37-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.37-2 Credit for individuals age 65 or over. (a) In general. This section illustrates the computation of the credit...

  9. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  10. 26 CFR 31.3302(a)-3 - Proof of credit under section 3302(a).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Proof of credit under section 3302(a). 31.3302(a)-3 Section 31.3302(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act...

  11. 26 CFR 31.3302(a)-3 - Proof of credit under section 3302(a).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Proof of credit under section 3302(a). 31.3302(a)-3 Section 31.3302(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act...

  12. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...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...

  13. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...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...

  14. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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...

  15. 26 CFR 1.904-1 - Limitation on credit for foreign taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...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...

  17. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) Current year credit. The current year general business credit under section 38(b)(13) includes the new... purposes. See §§ 301.7701-1 through 301.7701-3 of this chapter for rules governing when a business entity, such as a business trust or limited liability company, is classified as a corporation or a...

  18. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) Current year credit. The current year general business credit under section 38(b)(13) includes the new... purposes. See §§ 301.7701-1 through 301.7701-3 of this chapter for rules governing when a business entity, such as a business trust or limited liability company, is classified as a corporation or a...

  19. 26 CFR 1.45D-1 - New markets tax credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) Current year credit. The current year general business credit under section 38(b)(13) includes the new... through 301.7701-3 of this chapter for rules governing when a business entity, such as a business trust or... in Y. X controls Y within the meaning of paragraph (d)(6)(ii)(B) of this section. For the...

  20. 26 CFR 20.2102-1 - Estates of nonresidents not citizens; credits against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... X is not applicable to B's estate. (c) Unified credit—(1) In general. Subject to paragraph (c)(2) of this section, in the case of estates of decedents dying after November 10, 1988, a unified credit of... States, the estate of a nonresident not a citizen of the United States is allowed the unified...

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  2. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...with respect to a particular tax return or claim for refund if the tax return preparer can demonstrate...facts and circumstances, the tax return preparer's normal office...routinely followed to ensure compliance with the due diligence...

  5. Giving Psychological Science Away

    E-print Network

    Klatzky, Roberta

    Giving Psychological Science Away The Role of Applications Courses Roberta L. Klatzky Carnegie reasons for that gap, including confusion between the relevance of psychological science and its actual students constitute a relatively underutilized audience for demonstrating that psychological science has

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

    PubMed

    Walmsley, Heather L

    2011-07-01

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

  7. Giving behavior of millionaires.

    PubMed

    Smeets, Paul; Bauer, Rob; Gneezy, Uri

    2015-08-25

    This paper studies conditions influencing the generosity of wealthy people. We conduct incentivized experiments with individuals who have at least €1 million in their bank account. The results show that millionaires are more generous toward low-income individuals in a giving situation when the other participant has no power, than in a strategic setting, where the other participant can punish unfair behavior. Moreover, the level of giving by millionaires is higher than in any other previous study. Our findings have important implications for charities and financial institutions that deal with wealthy individuals. PMID:26261327

  8. Giving Options in Ireland, UK, USA and rest of the world.

    E-print Network

    Schellekens, Michel P.

    Giving Options in Ireland, UK, USA and rest of the world. Giving Options in Ireland Giving options://www.ucc.ie/en/alumni /support/give/ Charities in Ireland may reclaim tax on donations of 250 or more. Cheque Cheques must

  9. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... return under penalties of perjury for each tax which is— (i) A qualified resident tax imposed by a State...; (ii) A qualified nonresident tax imposed by a State within which was located the source or sources... for tax of another State or political subdivision—(i) In general. A credit allowable under a...

  10. 26 CFR 301.6361-1 - Collection and administration of qualified taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... return under penalties of perjury for each tax which is— (i) A qualified resident tax imposed by a State...; (ii) A qualified nonresident tax imposed by a State within which was located the source or sources... for tax of another State or political subdivision—(i) In general. A credit allowable under a...

  11. 26 CFR 31.3302(b)-2 - Proof of additional credit under section 3302(b).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Proof of additional credit under section 3302(b). 31.3302(b)-2 Section 31.3302(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  12. 26 CFR 31.3302(b)-2 - Proof of additional credit under section 3302(b).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Proof of additional credit under section 3302(b). 31.3302(b)-2 Section 31.3302(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  13. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  16. 26 CFR 41.6696-1 - Claims for credit or refund by tax return preparers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...allowable under certain death tax conventions...receivable as insurance on the life of a nonresident not a...States at the time of his death are not deemed situated...receivable as insurance on the life of the decedent and payable...States who died on or after November...

  18. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...allowable under certain death tax conventions...receivable as insurance on the life of a nonresident not a...States at the time of his death are not deemed situated...receivable as insurance on the life of the decedent and payable...States who died on or after November...

  19. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...allowable under certain death tax conventions...receivable as insurance on the life of a nonresident not a...States at the time of his death are not deemed situated...receivable as insurance on the life of the decedent and payable...States who died on or after November...

  20. 26 CFR 20.2014-1 - Credit for foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...allowable under certain death tax conventions...receivable as insurance on the life of a nonresident not a...States at the time of his death are not deemed situated...receivable as insurance on the life of the decedent and payable...States who died on or after November...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...credit is allowed under sections 2011 and 2014 against that portion of the Federal estate...time provided for in sections 2011 and 2014, or (2) Within the time for payment...limitations contained in sections 2011 and 2014 and, in the case of the estate of a...

  2. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...death taxes, and under local law the Federal estate tax is...523,082.12 Country X succession tax on charity 100,000...Death Taxes country x tax Succession tax on nephew: Value of...50% rate) $50,000 Succession tax on charity: Value...

  3. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...death taxes, and under local law the Federal estate tax is...523,082.12 Country X succession tax on charity 100,000...Death Taxes country x tax Succession tax on nephew: Value of...50% rate) $50,000 Succession tax on charity: Value...

  4. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...death taxes, and under local law the Federal estate tax is...523,082.12 Country X succession tax on charity 100,000...Death Taxes country x tax Succession tax on nephew: Value of...50% rate) $50,000 Succession tax on charity: Value...

  5. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...death taxes, and under local law the Federal estate tax is...523,082.12 Country X succession tax on charity 100,000...Death Taxes country x tax Succession tax on nephew: Value of...50% rate) $50,000 Succession tax on charity: Value...

  6. Give/Take

    Energy Science and Technology Software Center (ESTSC)

    2007-09-12

    Give and Take are set of companion utilities that allow a secure transfer of files from one user to another without exposing the files to third parties. The named files are copied to a spool area. The reciever can retrieve the files by running the "take" program. Ownership of the files remains with the giver until they are taken. Certain users may be limited to take files only from specific givers. For these users, filesmore »may only be taken from givers who are members of the gt-uid-group where uid is the UNIX id of the limited user.« less

  7. 26 CFR 1.53-3 - Separate rule for pass-through of jobs credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Separate rule for pass-through of jobs credit. 1... INCOME TAXES Tax Surcharge § 1.53-3 Separate rule for pass-through of jobs credit. (a) In general. Under section 53(b), in the case of a new jobs credit or targeted jobs credit earned under section 44B by...

  8. Hybrid Taxis Give Fuel Economy a Lift -Clean Cities Fleet Experiences -

    SciTech Connect

    2009-04-01

    The hybrid taxis are able to achieve about twice the gas mileage of a conventional taxi while helping cut gasoline use and fuel costs. Tax credits and other incentives are helping both company owners and drivers make the switch to hybrids.

  9. 26 CFR 1.51-1 - Amount of credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Amount of credit. 1.51-1 Section 1.51-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Expenses of Work Incentive Programs § 1.51-1 Amount of credit. (a) Determination of amount—(1) General rule. Except as provided...

  10. Death: 'nothing' gives insight.

    PubMed

    Ettema, Eric J

    2013-08-01

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

  11. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    ERIC Educational Resources Information Center

    Brostrom, Forrest C.

    2005-01-01

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

  15. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 1.23-1 - Residential energy credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.37-3 - Credit for individuals under age 65 who have public retirement system income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. Another model for giving.

    PubMed

    Bergman, Stanley M

    2008-12-01

    Most of the global healthcare issues facing us--from expanding access to care, to providing medical and dental care in the aftermath of disasters--are far too complex for any single sector to successfully solve. Industry, the healthcare profession, government, academia and non-governmental organizations (NGOs) are all limited in their scope and their ability to effectively address the necessary challenges of these multifaceted issues. It is only though public-private partnerships, in which the participants contribute resources and skills for which they individually are best suited, that true progress can be made in affecting change. In addition, every effort should be made to expand the pool of participants for these partnerships, including small and mid-sized organizations that may be inclined to help, but lack the experience or the infrastructure to initiate programs on their own. As the largest distributor of healthcare products and services to office-based practitioners in the combined North American and European markets, Henry Schein, Inc., is uniquely positioned to use its association with thousands of healthcare product manufacturers and its day-to-day relationships with more than 550,000 healthcare practices around the world to catalyze awareness of and support for important healthcare issues. Through Henry Schein's model for giving, the Company has been successful in forging new partnerships among industry, the healthcare profession, government, academia and NGOs, and in expanding existing ones to help meet the healthcare challenges facing us all. PMID:18781610

  2. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT...CONTINUED) INCOME TAX (CONTINUED) INCOME...provisions of the Internal Revenue Code of 1939), reduced...credits against such tax. Each person...

  3. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement...

  4. Lab 7: Git (*Revised on 2/27) To give credit where due: Some instructions from: http://git-scm.com/book/en/v2/Git-Basics-Recording-

    E-print Network

    Wulfekuhler, Marilyn

    ://git-scm.com/book/en/v2/Git-Basics-Recording- Changes-to-the-Repository and https://help.github.com/articles/ will Like the industry. Your goal for this Honors Lab is to push some initial code, pull it and make a change, and then commit your change. I check things from this lab for honors credit; see the email for details on deadline

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

    ERIC Educational Resources Information Center

    Kim, Matthew

    2013-01-01

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

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

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas E.

    1997-01-01

    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,…

  7. Giving and Getting Career Advice

    E-print Network

    Tilbury, Dawn

    that all women and men of color are particularly likely to suffer career setbacks from lack of career; supporters, people who give emotional and moral encouragement; tutors, people who give specific feedback

  8. 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

  9. Q/Purchasing/P-Card/ISUAmazonTaxExemptionCompWebSite Amazon Sales Tax

    E-print Network

    Branoff, Theodore J.

    and the University's tax exemption number may be used only for authorized University business purposes. Personal for contacting the vendor for a credit back to your account NOTE: The University's exemption letter the following link: https://tax-exemption.amazon.com/upload Once Amazon receives your exemption certificate

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

    ERIC Educational Resources Information Center

    Kissam, Ed; Dorsey, Holda

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

  11. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Income, war profits, or excess profits tax paid... States § 1.901-2 Income, war profits, or excess profits tax paid or accrued. (a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount...

  12. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Income, war profits, or excess profits tax paid... States § 1.901-2 Income, war profits, or excess profits tax paid or accrued. (a) Definition of income, war profits, or excess profits tax—(1) In general. Section 901 allows a credit for the amount...

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

    SciTech Connect

    Not Available

    2009-04-01

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

  14. 76 FR 33994 - Alternative Simplified Credit Under Section 41(c)(5)

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-06-10

    ...Alternative Simplified Credit Under Section 41(c)(5) AGENCY: Internal Revenue Service...alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code...simplified credit (ASC) under section 41(c)(5). The ASC was added by the Tax...

  15. 75 FR 26271 - Notice of Proposed Information Collection for Public Comment: Study of the Low Income Housing Tax...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-11

    ... Housing Tax Credit (LIHTC) Program After 15 Years AGENCY: Office of Policy Development and Research, HUD.... Title of Proposal: Study of the Low-Income Housing Tax Credit (LIHTC) Program After 15 Years... Development and Research has commissioned this study about what happened to LIHTC properties after the...

  16. 26 CFR 1.46-8 - Requirements for taxpayers electing additional one-percent investment credit (TRASOP's).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Requirements for taxpayers electing additional one-percent investment credit (TRASOP's). 1.46-8 Section 1.46-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property §...

  17. 26 CFR 1.46-7 - Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Statutory provisions; plan requirements for taxpayers electing additional investment credit, etc. 1.46-7 Section 1.46-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Rules for Computing Credit for Investment in Certain Depreciable Property §...

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

    E-print Network

    Kroeger, Melissa E., 1973-

    2004-01-01

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

  19. How to give. Complete and return the enclosed pledge card to

    E-print Network

    Saskatchewan, University of

    How to give. Complete and return the enclosed pledge card to: Advancement and Community Engagement.usask.ca/students Phone 1-800-699-1907 to make a gift by credit card Visit give.usask.ca/students to learn more about

  20. How to Safely Give Acetaminophen

    MedlinePLUS

    ... Pregnant? What to Expect How to Safely Give Acetaminophen KidsHealth > Parents > Doctors & Hospitals > Medicine > How to Safely ... without getting a doctor's OK first. What Is Acetaminophen Also Called? Acetaminophen is the generic name of ...

  1. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 5 2011-10-01 2011-10-01 false Element credit. 97.505 Section 97.505... SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give credit... operator license grant: Elements 2 and 3. (2) An unexpired (or expired but within the grace period...

  2. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 5 2013-10-01 2013-10-01 false Element credit. 97.505 Section 97.505... SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give credit... operator license grant: Elements 2 and 3. (2) An unexpired (or expired but within the grace period...

  3. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 5 2010-10-01 2010-10-01 false Element credit. 97.505 Section 97.505... SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give credit... operator license grant: Elements 2 and 3. (2) An unexpired (or expired but within the grace period...

  4. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 5 2012-10-01 2012-10-01 false Element credit. 97.505 Section 97.505... SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give credit... operator license grant: Elements 2 and 3. (2) An unexpired (or expired but within the grace period...

  5. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 5 2014-10-01 2014-10-01 false Element credit. 97.505 Section 97.505... SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give credit... Not applicable Elements 3 and 4. (2) Advanced; General; or Technician granted before March 21,...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...credit for foreign death taxes under section 2014. See paragraph (b)(4) of this section...of the credits under sections 2011 and 2014. In the case of a decedent nonresident...extent allowable under section 2011 or 2014, as applicable, in computing the...

  7. 78 FR 56842 - Arbitrage Restrictions on Tax-Exempt Bonds

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-09-16

    ... bonds at the time of the sale of the refunding bonds. The issue prices of bonds with different payment.... Underwriters of tax-exempt bonds may sell bonds of an issue with the same payment and credit terms in an... which a minimum of 25 percent of the bonds in an issue (with the same credit and payment terms) is...

  8. Hiring Seniors: Everybody Gives, Everybody Benefits

    ERIC Educational Resources Information Center

    Ruder, Robert

    2011-01-01

    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…

  9. Corporate Change and Corporate Giving.

    ERIC Educational Resources Information Center

    Pollack, Rachel H.; Toward, Christopher

    1999-01-01

    With each merger or corporate restructuring comes the possibility that corporate giving to higher education will suffer. A combination of patience, understanding of the processes at work in corporate change, and regular contact with affected companies can help position the college or university to make the most of any outcome. (MSE)

  10. Building and Giving Away: Motivations

    E-print Network

    Newby, Gregory B.

    among communities of volunteers #12;In short ... There is a tremendous history of technology! Please give away copies! #12; Volunteer: Project Gutenberg (www.gutenberg.org) Day job: Director empowerment Expertise in information security Hobbies include: dog mushing, running Volunteered with HOPE

  11. Giving Psychology Away Is Expensive

    ERIC Educational Resources Information Center

    Gorsuch, Richard L.; Wallace, William L.

    2005-01-01

    This article presents comments on "Does Psychology make a significant difference in our lives?" by P. Zimbardo. We deeply appreciate the documentation and inspiration provided by Zimbardo on how psychology is reaching out to the public by "giving psychology away" (p. 340). We totally agree that psychology has much, much more to offer that could be…

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... requirements of section 902(c)(3)(B) and paragraphs (a) (1) through (4) of this section are met with respect to... ownership requirements of section 902(c)(3)(B) and paragraphs (a)(1) through (4) of this section are...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-23

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

  16. P.L. 95-618, "Energy Tax Act" (1978)

    SciTech Connect

    2011-12-13

    Amends the Internal Revenue Code to allow an income tax credit to an individual for an amount equal to the sum of: (1) 15 percent of the energy conservation expenditures up to a maximum of $2,000; and (2) 30 percent of qualified renewable energy source expenditures for solar, wind, and geothermal energy equipment as does not exceed $2,000 plus 20 percent of such expenditures as exceeds $2,000 but does not exceed $10,000. Provides for a credit carryover to the extent that such credit exceeds the taxpayer's tax liability.

  17. Principles of good evidence giving.

    PubMed

    Griffith, Richard; Tengnah, Cassam

    2010-11-01

    With increased regulation and litigation in the health-care sector, appearing in court is becoming an almost routine part of a district nurse's role. A review of local newspapers shows that in the last 4weeks alone district nurses around the UK have given evidence in no fewer than ten different cases that have involved the coroners' court, county court and magistrates' court. The prospect of appearing in court or giving evidence at fitness to practice hearings remains a daunting one. The process is still largely adversarial and cross examination is a hostile experience. This article highlights the principles of good evidence. PMID:21079560

  18. 26 CFR 1.42-1T - Limitation on low-income housing credit allowed with respect to qualified low-income buildings...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Credits Against Tax § 1.42-1T...in the 15-year compliance period which begins...throughout the 15-year compliance period. The term...is exempt from tax under section 501...basis financed by tax-exempt bonds taken...allocation is made in compliance with the...

  19. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... effecting an orderly and expeditious phase-in of that system. (2) Applicability of requirement—(i) Deposits... on credit or refund), if an amount is deposited prior to April 15th of the calendar year immediately... started or acquired its business. (ii) Adjustments and Claims for Refund. The employment tax...

  20. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  1. 26 CFR 20.2056A-7 - Allowance of prior transfer credit under section 2013.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Allowance of prior transfer credit under section 2013. 20.2056A-7 Section 20.2056A-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  2. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions and credits to nonresident alien individuals....

  3. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Floor stocks credit or refund. 48.6412-1... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  4. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Floor stocks credit or refund. 48.6412-1... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  5. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Floor stocks credit or refund. 48.6412-1... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  6. 26 CFR 48.6412-1 - Floor stocks credit or refund.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Floor stocks credit or refund. 48.6412-1 Section... of Special Application to Retailers and Manufacturers Taxes § 48.6412-1 Floor stocks credit or refund... by dealers as floor stocks on October 1, 1988. See § 48.6412-2 for definitions of the following...

  7. 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

  8. 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

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

    ERIC Educational Resources Information Center

    Children Now, Oakland, CA.

    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…

  10. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. Give Back Event flyer required with each check to receive credit for the sale.Sale cannot be included in donation amount with flyer. Offer only valid on the date and location stated above. Donations will not be given on sales

    E-print Network

    Nagurney, Anna

    on Tuesday, Chili's will donate 10% of the event day sales back to this great organization. Institute be included in donation amount with flyer. Offer only valid on the date and location stated above. Donations required with each check to receive credit for the sale.Sale cannot be included in donation amount

  14. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...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...

  15. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...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...

  16. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...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...

  17. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  18. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  19. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  20. 26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January...

  1. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  2. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  3. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

  4. 47 CFR 97.505 - Element credit.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...Section 97.505 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) SAFETY AND SPECIAL RADIO SERVICES AMATEUR RADIO SERVICE Qualifying Examination Systems § 97.505 Element credit. (a) The administering VEs must give...

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

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

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

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

    PubMed

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

    2010-04-01

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

  7. 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

  8. UNIVERSITY OF WASHINGTON OUR WORKPLACE GIVING CAMPAIGN

    E-print Network

    Borenstein, Elhanan

    .................................................................................................... December 31 Submit nominations for volunteer appreciation event awards ceremony King County CFD Volunteer Volunteer Event ......................................................................... October 28 UW ......................................................................................................November 25 Submit fundraiser forms and cash to campaign assistant Last Week to Give

  9. How to Give Your Child Medicine

    MedlinePLUS

    ... Ask your pharmacist for a spoon, cup, or syringe that lists both teaspoons (tsp) and milliliters (mL). ... right amount of medicine. If you use a syringe to give liquid medicine to your child, first ...

  10. In 2015, Various Tax Benefits Increase Due to Inflation Adjustments

    E-print Network

    in the revenue procedure. The standard deduction rises to $6,300 for singles and married persons filing separate returns and $12,600 for married couples filing jointly, up from $6,200 and $12,400, respectively, for tax maximum Earned Income Credit amount is $6,242 for taxpayers filing jointly who have 3 or more qualifying

  11. THE POLITICAL EVOLUTION OF THE LANDFILL TAX IN THE UK

    E-print Network

    Bateman, Ian J.

    hierarchy, setting recycling targets and introducing recycling credits. The Waste Management Strategy Insurance contributions. Limited tax rebates can also be made by making payments to proposed Environmental to significantly affect the level of waste reduction and recycling. #12;1 1. Introduction: Command

  12. 26 CFR 48.6416(b)(3)-3 - Supporting evidence required in case of tax-paid articles used for further manufacture.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    White, James R.; Scott, George A.

    2012-01-01

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

  17. Revising the Depreciation and Investment Credit Lessons for Farm Management and Supervised Occupational Experience for Use in Missouri Programs of Vocational Agriculture. Final Report.

    ERIC Educational Resources Information Center

    Rohrbach, Norman; And Others

    This project developed four lessons that reflect the 1981 tax laws as they relate to the use of investment credit and depreciation in farm accounting systems. Project staff reviewed tax laws and related materials and identified four lessons in farm management and supervised occupational experience that needed revision. Materials were then…

  18. 26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films...

  19. 26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films...

  20. 26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films...

  1. 26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films...

  2. 26 CFR 7.48-2 - Election of forty-percent method of determining investment credit for movie and television films...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment credit for movie and television films placed in service in a taxable year beginning before January... Election of forty-percent method of determining investment credit for movie and television films placed in... the Tax Reform Act of 1976 (90 Stat. 1595), taxpayers who placed movie or television films...

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

    E-print Network

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

  4. 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

  5. The Effect of Media on Charitable Giving and Volunteering: Evidence from the "Give Five" Campaign

    ERIC Educational Resources Information Center

    Yoruk, Baris K.

    2012-01-01

    Fundraising campaigns advertised via mass media are common. To what extent such campaigns affect charitable behavior is mostly unknown, however. Using giving and volunteering surveys conducted biennially from 1988 to 1996, I investigate the effect of a national fundraising campaign, "Give Five," on charitable giving and volunteering patterns. The…

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

    ERIC Educational Resources Information Center

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

    2013-01-01

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

  7. Todd Baumann Gives a Thumbs Up

    USGS Multimedia Gallery

    USGS hydrologist Todd Baumann gives a thumbs up after setting the Acoustic Doppler Current Profiler (ADCP) aboard the Butta Bean during the 2011 Flood. USGS uses the ADCP to make streamflow measurements. The ADCP emits soundwaves through the water column, which rebound off particles in the water ...

  8. Community College Alumni: Predicting Who Gives

    ERIC Educational Resources Information Center

    Skari, Lisa Ann

    2014-01-01

    Due to the decrease in public funding, community colleges are in a position where they need to generate private gifts. Alumni represent the largest untapped pool of prospective donors, and the success of alumni giving at 4-year institutions illustrates the potential that exists for community colleges. To develop effective fundraising strategies,…

  9. Our Tradition of Giving Western Bank

    E-print Network

    Greenlees, John

    Our Tradition of Giving Western Bank Library Exhibition Gallery The refurbishment of the Exhibition Bank Library 12 May 1959 The restoration and refurbishment of the Western Bank Library Exhibition and friends. This key public space in the Grade II* listed Western Bank Library enables items from

  10. Need 3 Quick Credits to Play Ball? Call Western Oklahoma

    ERIC Educational Resources Information Center

    Wolverton, Brad

    2012-01-01

    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…

  11. 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

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

    E-print Network

    FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General (17 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework Language & Culture IV 3 Major Coursework: Major Coursework: DANC 303: Ballet 3 (1-4 credits)* (1-4) DANC

  13. Advice on Giving a Scientific Talk

    NASA Astrophysics Data System (ADS)

    Kurtz, D. W.

    2006-04-01

    What makes one speaker exciting and another boring? You have been to good talks and you have sat through far too many poor ones, so what makes the difference? It doesn't really matter whether it is a scientific talk, a public talk or a classroom lecture: Your prime concern is to think about the audience. You are talking to them. You are performing. Look at them; talk to them; think about what they are hearing and seeing. They very much want you to give a good talk -- that is why they have chosen to be your audience. But at the start of your talk they are worried you might not, so they are nervous. Your first job is to relax them and get their trust that you are going to do a good job. Then you will relax and you will be off to a great start. Of course your content matters; if you have a great discovery, they will forgive you anything. But it is still better to make a good presentation. I give some advice here on what to do, and what not to do, when giving any kind of talk, but with emphasis on short scientific talks presented at conferences. You should be a little nervous at the start of a talk - that is caused by your concern to do a good job. With a good start your talk will flow, you will then present your discoveries, and with a good ending your audience will applaud appreciatively and want to ask you questions. You will have enjoyed performing and want to do it again. Speaking can be fun for you, and rewarding for your audiences.

  14. Do Market Incentives Crowd Out Charitable Giving?

    PubMed

    Deck, Cary; Kimbrough, Erik O

    2013-12-01

    Donations and volunteerism can be conceived as market transactions with a zero explicit price. However, evidence suggests people may not view zero as just another price when it comes to pro-social behavior. Thus, while markets might be expected to increase the supply of assets available to those in need, some worry such financial incentives will crowd out altruistic giving. This paper reports laboratory experiments directly investigating the degree to which market incentives crowd out large, discrete charitable donations in a setting related to deceased organ donation. The results suggest markets increase the supply of assets available to those in need. However, as some critics fear, market incentives disproportionately influence the relatively poor. PMID:24348002

  15. Courses Credit Hours Total Credit Hours

    E-print Network

    Mohaghegh, Shahab

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

  16. Guidelines for Geology Capstone Project The purpose of the geology capstone experience (GLY 491/492) at Marshall is to give

    E-print Network

    Sanyal, Suman

    1 Guidelines for Geology Capstone Project The purpose of the geology capstone experience (GLY 491/492) at Marshall is to give students experience doing research or project-related work. Geology majors may fulfill the capstone requirements by registering for 2, 3 or 4 credit hours (students pursuing the Engineering Geology

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

    E-print Network

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

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General Coursework: Major Coursework: CRJS 222 3 CRJS 215S 3 PSYC 201S 3 FALL SEMESTER (16 credits) Credits SPRING SEMESTER (16 credits) Credits SUMMER SEMESTER General Education Coursework: General Education Coursework

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General 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

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General 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

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General 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

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General: 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

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

    E-print Network

    FALL SEMESTER (15 credits) Credits SPRING SEMESTER (15 credits) Credits SUMMER SEMESTER General 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

  4. 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

  5. Don't give an inch!

    NASA Astrophysics Data System (ADS)

    Geller, Robert J.

    The camera ready copy (CRC) procedures for Geophysical Research Letters are now being revised. As one of the new editors, I looked through preliminary versions of the new forms and instructions for authors. Remarkably, all of the units (for example, maximum length = 75 inches or 189.9 cm) are given in both British and metric units, despite the fact that AGU's style guide for authors (Eos, October 11, 1988) states that “all quantities must be in metric units.”When I contacted the AGU staff to ask them to eliminate the anachronistic British units they refused, claiming that “In the word-processing packages with which we are familiar all margins are given in inches. It is inconvenient for folks not to have both measurements if the software they are using for making CRC requires them to give commands in the British system.” They did not, however, cite any examples of a software package that will not also accept metric units, perhaps because none exists. All packages with which I am familiar accept both inches and metric units.

  6. Still Giving Thanks for Good Health

    NASA Technical Reports Server (NTRS)

    2005-01-01

    [figure removed for brevity, see original site] Click on the image for Still Giving Thanks for Good Health (QTVR)

    NASA's Mars Exploration Rover Spirit took this full-circle panorama of the region near 'Husband Hill' (the peak just to the left of center) over the Thanksgiving holiday, before ascending farther. Both the Spirit and Opportunity rovers are still going strong, more than a year after landing on Mars.

    This 360-degree view combines 243 images taken by Spirit's panoramic camera over several martian days, or sols, from sol 318 (Nov. 24, 2004) to sol 325 (Dec. 2, 2004). It is an approximately true-color rendering generated from images taken through the camera's 750-, 530-, and 480-nanometer filters. The view is presented here in a cylindrical projection with geometric seam correction.

    Spirit is now driving up the slope of Husband Hill along a path about one-quarter of the way from the left side of this mosaic.

  7. Old Star's "Rebirth" Gives Astronomers Surprises

    NASA Astrophysics Data System (ADS)

    2005-04-01

    Astronomers using the National Science Foundation's Very Large Array (VLA) radio telescope are taking advantage of a once-in-a-lifetime opportunity to watch an old star suddenly stir back into new activity after coming to the end of its normal life. Their surprising results have forced them to change their ideas of how such an old, white dwarf star can re-ignite its nuclear furnace for one final blast of energy. Sakurai's Object Radio/Optical Images of Sakurai's Object: Color image shows nebula ejected thousands of years ago. Contours indicate radio emission. Inset is Hubble Space Telescope image, with contours indicating radio emission; this inset shows just the central part of the region. CREDIT: Hajduk et al., NRAO/AUI/NSF, ESO, StSci, NASA Computer simulations had predicted a series of events that would follow such a re-ignition of fusion reactions, but the star didn't follow the script -- events moved 100 times more quickly than the simulations predicted. "We've now produced a new theoretical model of how this process works, and the VLA observations have provided the first evidence supporting our new model," said Albert Zijlstra, of the University of Manchester in the United Kingdom. Zijlstra and his colleagues presented their findings in the April 8 issue of the journal Science. The astronomers studied a star known as V4334 Sgr, in the constellation Sagittarius. It is better known as "Sakurai's Object," after Japanese amateur astronomer Yukio Sakurai, who discovered it on February 20, 1996, when it suddenly burst into new brightness. At first, astronomers thought the outburst was a common nova explosion, but further study showed that Sakurai's Object was anything but common. The star is an old white dwarf that had run out of hydrogen fuel for nuclear fusion reactions in its core. Astronomers believe that some such stars can undergo a final burst of fusion in a shell of helium that surrounds a core of heavier nuclei such as carbon and oxygen. However, the outburst of Sakurai's Object is the first such blast seen in modern times. Stellar outbursts observed in 1670 and 1918 may have been caused by the same phenomenon. Astronomers expect the Sun to become a white dwarf in about five billion years. A white dwarf is a dense core left after a star's normal, fusion-powered life has ended. A teaspoon of white dwarf material would weigh about 10 tons. White dwarfs can have masses up to 1.4 times that of the Sun; larger stars collapse at the end of their lives into even-denser neutron stars or black holes. Computer simulations indicated that heat-spurred convection (or "boiling") would bring hydrogen from the star's outer envelope down into the helium shell, driving a brief flash of new nuclear fusion. This would cause a sudden increase in brightness. The original computer models suggested a sequence of observable events that would occur over a few hundred years. "Sakurai's object went through the first phases of this sequence in just a few years -- 100 times faster than we expected -- so we had to revise our models," Zijlstra said. The revised models predicted that the star should rapidly reheat and begin to ionize gases in its surrounding region. "This is what we now see in our latest VLA observations," Zijlstra said. "It's important to understand this process. Sakurai's Object has ejected a large amount of the carbon from its inner core into space, both in the form of gas and dust grains. These will find their way into regions of space where new stars form, and the dust grains may become incorporated in new planets. Some carbon grains found in a meteorite show isotope ratios identical to those found in Sakurai's Object, and we think they may have come from such an event. Our results suggest this source for cosmic carbon may be far more important than we suspected before," Zijlstra added. The scientists continue to observe Sakurai's Object to take advantage of the rare opportunity to learn about the process of re-ignition. They are making new VLA observations just

  8. Semiconductor Bolometers Give Background-Limited Performance

    NASA Technical Reports Server (NTRS)

    Goebel, John; McMurray, Robert

    2006-01-01

    Semiconductor bolometers that are capable of detecting electromagnetic radiation over most or all of the infrared spectrum and that give background-limited performance at operating temperatures from 20 to 300 K have been invented. The term background-limited performance as applied to a bolometer, thermopile, or other infrared detector signifies that the ability to detect infrared signals that originate outside the detector is limited primarily by thermal noise attributable to the background radiation generated external to the bolometer. The signal-to-noise ratios and detectivities of the bolometers and thermopiles available prior to this invention have been lower than those needed for background-limited performance by factors of about 100 and 10, respectively. Like other electrically resistive bolometers, a device according to the invention exhibits an increase in electrical resistance when heated by infrared radiation. Depending on whether the device is operated under the customary constant- current or constant-voltage bias, the increase in electrical resistance can be measured in terms of an increase in voltage across the device or a decrease in current through the device, respectively. In the case of a semiconductor bolometer, it is necessary to filter out visible and shorter-wavelength light that could induce photoconductivity and thereby counteract all or part of the desired infrared- induced increase in resistance. The basic semiconductor material of a bolometer according to the invention is preferably silicon doped with one or more of a number of elements, each of which confers a different variable temperature coefficient of resistance. Suitable dopants include In, Ga, S, Se, Te, B, Al, As, P, and Sb. The concentration of dopant preferably lies in the range between 0.1 and 1,000 parts per billion.

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

    ERIC Educational Resources Information Center

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

    2012-01-01

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

  10. 26 CFR 1.905-4T - Notification of foreign tax redetermination (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... through a branch in Country N, the currency of which is the n. X uses the average exchange rate to... foreign source general category income. The average exchange rate for 2008 was $1:1m. Also in 2008, X.... The average exchange rate for 2008 was $1:1n. X claimed a foreign tax credit of $150 ($100 (100m at...

  11. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... statutory merger to which section 361 applies. X's credit earned and its limitation based on amount of tax... after the date of distribution or transfer (hereinafter called the “year of acquisition”) shall be determined in the following manner. The year of acquisition shall be considered as though it were 2...

  12. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... statutory merger to which section 361 applies. X's credit earned and its limitation based on amount of tax... after the date of distribution or transfer (hereinafter called the “year of acquisition”) shall be determined in the following manner. The year of acquisition shall be considered as though it were 2...

  13. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... statutory merger to which section 361 applies. X's credit earned and its limitation based on amount of tax... after the date of distribution or transfer (hereinafter called the “year of acquisition”) shall be determined in the following manner. The year of acquisition shall be considered as though it were 2...

  14. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... without diminution by reason of the fact that the acquiring corporation does not acquire 100 percent of... statutory merger to which section 361 applies. X's credit earned and its limitation based on amount of tax... merger to which section 361 applies Y Corporation, a calendar year taxpayer, acquires the assets of...

  15. 26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... without diminution by reason of the fact that the acquiring corporation does not acquire 100 percent of... statutory merger to which section 361 applies. X's credit earned and its limitation based on amount of tax... merger to which section 361 applies Y Corporation, a calendar year taxpayer, acquires the assets of...

  16. 12 CFR 567.12 - Purchased credit card relationships, servicing assets, intangible assets (other than purchased...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... asset (other than purchased credit card relationships) arising from a nontaxable business combination may be netted against this intangible asset. The net amount of the intangible asset must be deducted... holding gains and losses on available-for-sale debt securities. The deferred tax effects of any...

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

  18. 50 CFR 86.91 - What are my program crediting responsibilities?

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... THE INTERIOR (CONTINUED) FINANCIAL ASSISTANCE-WILDLIFE SPORT FISH RESTORATION PROGRAM BOATING INFRASTRUCTURE GRANT (BIG) PROGRAM State Use of Signs and Sport Fish Restoration Symbols § 86.91 What are my program crediting responsibilities? You should give public credit to the Federal Aid in Sport...

  19. Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return

    E-print Network

    Gering, Jon C.

    (number, street, and apt. no., or rural route). If you have a P.O. box, see instructions. Check if child (see instructions) If you checked box 3 or 4 above, enter the information below. (i) Spouse's relationship to you (4) if qualifying child for child tax credit (see instr.) No. of children on 7c who

  20. Moving on up: How Tuition Tax Breaks Increasingly Favor the Upper-Middle Class. Charts You Can Trust

    ERIC Educational Resources Information Center

    Burd, Stephen

    2012-01-01

    The last several years has seen significant cuts to federal student aid funding to shore up the budget of the Pell Grant program, the primary source of government aid to low-income students. But in this paper, the author argues that there's a better way to keep the Pell Grant program viable: elimination of the American Opportunity Tax Credit and…