Science.gov

Sample records for income tax reduction

  1. 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 §...

  2. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to the Internal Revenue Code as applicable in the Virgin Islands (mirror code) is $30,000. S is entitled to claim a credit under section 901 of the mirror code in the amount of $10,000 for income tax... amount of the reduction in S's mirror code tax liability that may result from claiming this...

  3. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

    The annual income tax guide is designed to familiarize parents with the tax laws that specifically affect persons with disabilities and their families. Summarized are the changes for 1988 as well as guidelines for itemized deductions, tax credits, and the deduction for dependents. (DB)

  4. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

    Guidelines are offered to assist parents of children with disabilities in filing federal income tax forms. Suggestions focus on keeping paperwork organized through the year, avoiding audits, making allowable medical deductions, and being aware of recent changes in the tax laws. (JDD)

  5. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  6. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

    This annual guide to income tax for parents of children with disabilities covers organizing records; avoiding audits; deducting medical expenses; and considering the impact of recent changes in medical expenses, Social Security numbers for children, child care, earned income credit, and deduction for dependents. (DB)

  7. 75 FR 9141 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments for... income requirement for purposes of claiming a reduction in their required 2009 estimated income tax... estimated income tax payments for certain qualified individuals. The text of the temporary regulations...

  8. Federal Income Tax Cuts and Low-Income Families.

    ERIC Educational Resources Information Center

    Sammartino, Frank J.

    This report identifies overall tax burdens faced by low income families, explaining how those burdens would change if certain types of federal income tax cuts were enacted. Using detailed household-level data on incomes and taxes, the report shows how federal income and payroll taxes differ for low income families and how these families benefit…

  9. 17 CFR 256.408 - Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes,...

  10. Income Tax Reform and Agriculture: A Symposium.

    ERIC Educational Resources Information Center

    Economic Research Service (USDA), Washington, DC.

    Five papers are provided from a symposium organized to present several economic studies relating to income tax structure and reform in agriculture. "Toward an Optimal Income Tax Policy for Southern and U.S. Agriculture" (Harold F. Breimyer) is a structured argument for comprehensive tax reform that increases the equity of the income tax system…

  11. 75 FR 9101 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-01

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI89 Reduced 2009 Estimated Income Tax Payments for... the Internal Revenue Code (Code) relating to reduced estimated income tax payments for qualified... the statutory gross income requirement for purposes of the reduction in their required 2009...

  12. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 932(b). Example 3. (i) Z is a nonresident alien who resides in Country FC. In 2008, Z receives dividends from a corporation organized under the law of the Virgin Islands in the amount of $90x. Z's tax... limits of its authority under section 934, Z may claim a special exemption for income relating to...

  13. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... section 932(b). Example 3. (i) Z is a nonresident alien who resides in Country FC. In 2008, Z receives dividends from a corporation organized under the law of the Virgin Islands in the amount of $90x. Z's tax... limits of its authority under section 934, Z may claim a special exemption for income relating to...

  14. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... section 932(b). Example 3. (i) Z is a nonresident alien who resides in Country FC. In 2008, Z receives dividends from a corporation organized under the law of the Virgin Islands in the amount of $90x. Z's tax... limits of its authority under section 934, Z may claim a special exemption for income relating to...

  15. 26 CFR 1.934-1 - Limitation on reduction in income tax liability incurred to the Virgin Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 932(b). Example 3. (i) Z is a nonresident alien who resides in Country FC. In 2008, Z receives dividends from a corporation organized under the law of the Virgin Islands in the amount of $90x. Z's tax... limits of its authority under section 934, Z may claim a special exemption for income relating to...

  16. 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

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  17. 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

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  18. 17 CFR 256.409 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by...

  19. Household After-Tax Incomes 1985.

    ERIC Educational Resources Information Center

    Nelson, Charles T.

    1987-01-01

    In 1985, mean after-tax household income increased faster than inflation for the fourth consecutive year. Mean household income after taxes was $22,650 in 1985, up by 0.9 percent over the 1984 figure. Mean household income before taxes ($29,070) increased by 1.3 percent after adjusting for inflation. The mean after-tax incomes of both White…

  20. Household after-tax income: 1985.

    PubMed

    Nelson, C T

    1987-06-01

    This report is the 6th in a series presenting estimates of household after-tax income and taxes paid by households. Data from the 1983 Annual Housing Survey, the Income Survey Development Program, and the Internal Revenue Service were combined with the March 1986 Current Population Survey data to derive the estimates shown in this report. Highlights of the data follow. 1) Mean household income after taxes was $22,650 in 1985, up by .9% over the 1984 figure after accounting for the 3.6% rise in consumer prices. The mean after-tax incomes of both white households ($23,480) and black households ($15,790) increased from 1984 to 1985. Hispanic household income ($17,920) showed no signicant change. 2) Mean after-tax income is highest in the West ($24,350); households in the Northeast had the largest increase in mean after-tax income for the period 1980-1985 (10.9%). 3) Mean after-tax incomes increased from 1984-1985 for married-couple family households with children to $28,390 and for female-maintained family households with no husband present to $13,090. There was no significant change among married-couple family households without children ($27,710). 4) Mean household income before taxes ($29,070) increased between 1984 and 1985 by 1.3% after adjusting for inflation. 5) Household paid an average of $6950 in taxes in 1985, $170 higher than the average taxes paid in 1984 after adjusting for price changes. 6) In 1985, 65% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study. Taxes paid by poverty households amounted to 8% of the total money income received. 7) The average % of income paid in taxes ranged from 11% for households with incomes $10,000 to 29% for households with incomes of $50,000+. PMID:12268943

  1. 20 CFR 638.529 - Income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding...

  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. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  4. 17 CFR 256.282 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... UTILITY HOLDING COMPANY ACT OF 1935 9. Accumulated Deferred Income Taxes § 256.282 Accumulated deferred income taxes. (a) The text of these accounts is designed primarily to cover deferrals of Federal income taxes. However, they are also to be used when making deferrals of state and local income taxes....

  5. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

  6. Exemptions from Unrelated Business Tax: Rental Income

    ERIC Educational Resources Information Center

    Reed, George E.

    1975-01-01

    Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. The article covers various problems faced by nonprofit organizations such as parochial schools in leasing or selling property. (LBH)

  7. 26 CFR 1.6302-1 - Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deposit rules for corporation income and estimated income taxes and certain taxes of tax-exempt organizations. 1.6302-1 Section 1.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Provisions §...

  8. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of income taxes. (a) In general....

  9. 78 FR 72393 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... rulemaking in the Federal Register (REG-130507-11; 77 FR 72612) relating to the Net Investment Income Tax. On January 31, 2013, corrections to the proposed regulations were published in the Federal Register (78 FR...(c)(2). Section 1411(c)(3) provides that income on the investment of working capital is not...

  10. 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

    ... integrated oil company must treat as foreign mineral income from sources within a foreign country or possession of the United States all income from such sources derived from the production of oil, the refining of crude oil into gasoline, the distribution of gasoline to marketing outlets, and the retail sale...

  11. 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

    ... integrated oil company must treat as foreign mineral income from sources within a foreign country or possession of the United States all income from such sources derived from the production of oil, the refining of crude oil into gasoline, the distribution of gasoline to marketing outlets, and the retail sale...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  13. 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... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  14. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in foreign income taxes paid or accrued... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  15. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2014-10-01 2014-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  16. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2012-10-01 2012-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  17. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ..., other than investment tax credits, if normalized, shall be recorded consistent with the accounting for... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income...

  18. 78 FR 72451 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-12-02

    ... Federal Register ] (REG-130507-11; 77 FR 72612) relating to the Net Investment Income Tax. On January 31, 2013, corrections to the proposed regulations were published in the Federal Register (78 FR 6781... published December 5, 2012 (77 FR 72612), is withdrawn as of December 2, 2013. Comments on this...

  19. 26 CFR 1.6302-1 - Use of Government depositaries in connection with corporation income and estimated income taxes...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to a financial institution authorized as a depositary for Federal taxes in accordance with 31 CFR... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Provisions § 1.6302-1 Use of Government depositaries... with corporation income and estimated income taxes and certain taxes of tax-exempt organizations....

  20. After-tax money income estimates of households: 1984.

    PubMed

    Nelson, C T

    1986-07-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $21,560 in 1984, up by 2.7% over the 1983 figure after accounting for the 4.3% rise in consumer prices; 2) this mean household income before taxes ($27,460) increased between 1983 and 1984 by 2.9%; 3) taxes absorbed about 22% of the total money income received by households; 4) households paid an average of $6400 in taxes in 1984, about $20 higher than paid in 1983; 5) the mean after tax income of households increased in 1984 in the Northeast, South, and West regions; 6) in 1984, 64% of households with incomes below the poverty level paid 1 or more of the types of taxes covered in this study; and 7) the percentage of income paid in taxes ranged from 10% in households with incomes less than $10,000 to 28% in households with incomes of $50,000 or more. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $513 billion in 1984. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12280649

  1. 75 FR 22437 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-28

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available... Income Tax Assistance (VITA) Matching Grant Demonstration Program for tax return preparation is...

  2. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  3. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  4. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  5. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  6. 26 CFR 1.1-1 - Income tax on individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Income tax on individuals. 1.1-1 Section 1.1-1... and Surtaxes § 1.1-1 Income tax on individuals. (a) General rule. (1) Section 1 of the Code imposes an... taxable years beginning before January 1, 1970) see section 3. The tax imposed is upon taxable......

  7. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  8. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  9. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  10. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  11. 26 CFR 301.6014-1 - Income tax return-tax not computed by taxpayer.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Income tax return-tax not computed by taxpayer. 301.6014-1 Section 301.6014-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Records § 301.6014-1 Income tax return—tax not computed by taxpayer. For provisions relating to...

  12. 26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable... “foreign taxes” means income, war profits, or excess profits taxes of foreign countries or possessions...

  13. Financing Higher Education: Federal Income-Tax Consequences.

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

    The current income tax law's effects on common elements of education financing are discussed, including scholarships, loans, employment, and related issues. In light of recent tax changes that increase the after-tax cost of education, information for maximizing remaining tax advantages is offered. (MSE)

  14. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income... business income. (a) Assessment and collections. Since the taxes imposed by section 511 are taxes imposed... penalties, as are provided in the case of the income tax of other corporations. In the case of a...

  15. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income... business income. (a) Assessment and collections. Since the taxes imposed by section 511 are taxes imposed... penalties, as are provided in the case of the income tax of other corporations. In the case of a...

  16. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income... business income. (a) Assessment and collections. Since the taxes imposed by section 511 are taxes imposed... penalties, as are provided in the case of the income tax of other corporations. In the case of a...

  17. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 39 Postal Service 1 2013-07-01 2013-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  18. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 39 Postal Service 1 2012-07-01 2012-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  19. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 39 Postal Service 1 2014-07-01 2014-07-01 false Calculation of the assumed Federal income tax... Federal income tax. (a) The assumed Federal income tax on competitive products income shall be based on... income tax on competitive products income shall be September 30. (c) The calculation of the...

  20. After-tax money income estimates of households: 1983.

    PubMed

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on

  1. 77 FR 20694 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-04-05

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax Assistance (VITA) Matching Grant Program. DATES: Application packages are available....Office@irs.gov . SUPPLEMENTARY INFORMATION: Authority for the Community Volunteer Income Tax...

  2. 78 FR 17776 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-22

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Volunteer Income Tax ] Assistance (VITA) Matching Grant Program. DATES: Application packages are available....Office@irs.gov . SUPPLEMENTARY INFORMATION: Authority for the Community Volunteer Income Tax...

  3. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  4. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  5. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE... Rulings and Other Specific Matters § 601.206 Certification required to obtain reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between...

  6. Unrelated business income tax: an update.

    PubMed

    Fama, A J

    1984-02-01

    To meet spiraling costs, tax-exempt hospitals increasingly are operating businesses unrelated to direct patient care. Knowing which activities may be open to challenge by the Internal Revenue Service (IRS) is essential to avoid the unrelated business income (UBI) tax. Three criteria must be met for an activity to be taxable as UBI: It must constitute a trade or business; It must be regularly carried on; and It must be unrelated to the organization's exempt purpose. The Internal Revenue Code and IRS rulings clearly exclude the following areas from UBI taxation: Activities performed by unpaid volunteers (e.g., hospital auxiliaries' fund-raising dinners and bazaars and the operation of thrift stores); Operations conducted for the convenience of the organization's members, students, patients, or employees (e.g., gift shops, cafeterias, coffee shops, parking lots, lounges, vending machines, pharmaceutical sales to inpatients and emergency room outpatients, and research activities for students' benefit; The sale of merchandise that has been received by gift (e.g., flea markets, baked goods sales, book sales, and rummage sales); Investment income such as dividends, interest, annuities, royalties, certain rents, and capital gains from the sale of investment assets; Gifts or contributions made directly to the facility; and Bingo games that are conducted commercially. Areas which may be subject to UBI taxation, or in which there have been controversial or contradictory court rulings, include: Pharmaceutical sales to the public or private physicians' patients; and Laboratory services provided to private physicians for treating their patients. IRS private letter rulings, though not precedential, have excluded from UBI taxation the x-ray income from a hospital's branch facility and rental income from property leased for use as a clinic or medical office building that is substantially related to the hospital's exempt functions. Private letter rulings have subjected to UBI

  7. 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 Publishing 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:...

  8. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for tax purposes, which items for general accounting purposes will not be fully reflected in the... tax accounting by the service company is utilized. Liabilities and Other Credit Accounts 5... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes....

  9. 17 CFR 256.190 - Accumulated deferred income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for tax purposes, which items for general accounting purposes will not be fully reflected in the... tax accounting by the service company is utilized. Liabilities and Other Credit Accounts 5... UTILITY HOLDING COMPANY ACT OF 1935 4. Deferred Debits § 256.190 Accumulated deferred income taxes....

  10. Income Tax Organizer. The CIRcular: Consumer Information Report 9.

    ERIC Educational Resources Information Center

    Bank of America NT & SA, San Francisco, CA.

    Designed as an aid in preparing federal income tax returns, this report explains terms, provides a worksheet, and describes sources of tax help. The importance of keeping tax records is discussed along with strategies for recordkeeping, types of records to keep, and how long to keep them. Explanations of the following terms are provided along with…

  11. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the relevant aspects of Federal tax law. (5) Pass-through entities. In the case of tax shelter items... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and...

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

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

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

  13. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that...

  14. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate income tax returns. The return of a...

  15. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate income tax returns. The return of a...

  16. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate income tax returns. The return of a...

  17. 26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax returns. 1.6011-5 Section 1.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6011-5 Required use of magnetic media for corporate income tax returns. The return of a...

  18. 26 CFR 31.6414-1 - Credit or refund of income tax withheld from wages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Credit or refund of income tax withheld from... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6414-1 Credit or refund of income tax...

  19. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING... those local, state and Federal income taxes (both positive and negative), that relate to other...

  20. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 904(d)(2)(E)(ii) and § 1.904-4(g)(2)(iii) (26 CFR revised as of April 1, 2006). The reduction in... foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

  1. Implications of new accounting rules for income taxes.

    PubMed

    Reinstein, A; Carmichael, B J; Spaulding, A D

    1994-02-01

    The provisions of the Financial Accounting Standards Board (FASB) Statement No. 109, Accounting for Income Taxes, require all organizations that issue financial statements to shift the focus of their accounting for income taxes from the income statement to the balance sheet. This change can alter significantly a healthcare organization's financial position. The change also may affect the way in which investors, lenders, regulators, and other users of financial statements evaluate corporations in the healthcare industry. Hospitals and other healthcare organizations, particularly for-profit organizations, therefore, should review carefully their methods of accounting for such items as deferred tax assets and loss and expense reserves. PMID:10145953

  2. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  3. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  4. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  5. 18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., except income taxes. (b) These accounts shall be charged in each accounting period with the amounts of....2, Taxes other than income taxes. 367.102 Section 367.102 Conservation of Power and Water Resources... income taxes. (a) These accounts must include the amounts of ad valorem, gross revenue or gross...

  6. 26 CFR 31.6011(a)-4 - Returns of income tax withheld.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns of income tax withheld. 31.6011(a)-4 Section 31.6011(a)-4 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 Administrative Provisions of...

  7. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  8. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  9. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  10. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Termination assessments of income tax. 1.6851-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6851-1 Termination assessments of income tax. (a) Authority for making—(1) In general....

  11. 26 CFR 301.6362-2 - Qualified resident tax based on taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Qualified resident tax based on taxable income... Taxes § 301.6362-2 Qualified resident tax based on taxable income. (a) In general. A tax meets the... net State income tax deduction, as defined in paragraph (a) of § 301.6362-4, for the taxable year;...

  12. 26 CFR 1.6081-3 - Automatic extension of time for filing corporation income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extension of Time for Filing Returns § 1.6081-3 Automatic extension of time for filing corporation income tax returns. (a) In general... automatic 6-month extension of time to file its income tax return after the date prescribed for filing...

  13. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  14. 17 CFR 256.411 - Provision for deferred income taxes-credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a deferral of taxes on income in a prior year, in accordance with the plan of deferred tax...

  15. 26 CFR 1.871-12 - Determination of tax on treaty income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Determination of tax on treaty income. 1.871-12 Section 1.871-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-12 Determination of tax on treaty income. (a)...

  16. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  17. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  18. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States and Virgin Islands income taxes. (a) Scope—(1) In general....

  19. 26 CFR 1.265-1 - Expenses relating to tax-exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Expenses relating to tax-exempt income. 1.265-1 Section 1.265-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-1 Expenses relating to tax-exempt income. (a) Nondeductibility of expenses allocable...

  20. Exemptions from Unrelated Business Tax--Rental Income

    ERIC Educational Resources Information Center

    Reed, George E.

    1975-01-01

    Section 512(b) of the Internal Revenue Code contains several categorical exemptions from the unrelated business tax including rental income. Application of this exemption to church-owned property is examined. (LBH)

  1. 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 or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  3. 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 or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  4. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2 Section 1.901-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2 Income, war profits,...

  5. 26 CFR 1.511-3 - Provisions generally applicable to the tax on unrelated business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income... by subtitle A of the Code, all provisions of law and of the regulations applicable to the...

  6. 47 CFR 32.7220 - Operating Federal income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Operating Federal income taxes. 32.7220 Section 32.7220 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Other Income Accounts §...

  7. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation on collection of income tax. 1.597-6... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Savings Banks, Etc. § 1.597-6 Limitation on...

  8. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  9. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 14 Aeronautics and Space 4 2012-01-01 2012-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  10. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 14 Aeronautics and Space 4 2013-01-01 2013-01-01 false Treatment of deferred Federal income taxes... and Tariffs § 399.44 Treatment of deferred Federal income taxes for rate purposes. For rate-making... Federal income tax expense should be based on the normal taxes that would be paid under the...

  11. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Claim of reduced withholding under an income tax treaty. 1.1441-6 Section 1.1441-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and...

  12. 26 CFR 1.6851-1 - Termination assessments of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Termination assessments of income tax. 1.6851-1 Section 1.6851-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties §...

  13. 26 CFR 301.6315-1 - Payments of estimated income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payments of estimated income tax. 301.6315-1... Payments of estimated income tax. The payment of any installment of the estimated income tax (see sections... the estimate is made. The aggregate amount of the payments of estimated tax should be entered upon...

  14. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1.6662-4 Section 1.6662-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6662-4...

  15. 26 CFR 31.6302-4 - Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after December 31, 1993. 31.6302-4 Section 31.6302-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

  16. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must...

  17. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must...

  18. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must...

  19. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... individual income tax returns using magnetic media. 1.6011-7 Section 1.6011-7 Internal Revenue INTERNAL... tax returns using magnetic media. Individual income tax returns that are required to be filed on magnetic media by tax return preparers under section 6011(e)(3) and § 301.6011-7 of this chapter must...

  20. 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…

  1. 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…

  2. ACRS elections can minimize taxes on oil and gas income

    SciTech Connect

    Bandy, D.

    1983-06-01

    The Accelerated Cost Recovery System (ACRS) is composed of elections which make either increases or decreases on oil and gas income possible. Current taxes can be elected to be reduced, but future taxes will be increased as a result of that decision. The various decisions that can be made on ACRS elections and the impact they will make on taxes are discussed, using an after-tax rate of return and showing the before- and after-tax returns when possible. Pertinent areas of discussion include full investment credit vs. full basis; equipment trade-in considerations; factors to be considered in the disposition of real estate; and the impact of alternative minimum tax on ACRS elections. 3 tables.

  3. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  4. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  5. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  6. 18 CFR 367.17 - Comprehensive inter-period income tax allocation.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... periods in which they enter into the determination of pretax accounting income, the income tax effects of...-period income tax allocation. 367.17 Section 367.17 Conservation of Power and Water Resources FEDERAL... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a)...

  7. 20 CFR 418.1215 - What is a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is a significant reduction in your income? 418.1215 Section 418.1215 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  8. 20 CFR 418.1220 - What is not a significant reduction in your income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false What is not a significant reduction in your income? 418.1220 Section 418.1220 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax...

  9. California Community Colleges: Coping with Tax Reductions.

    ERIC Educational Resources Information Center

    Tollefson, Terrence A.

    This paper examines the financial problems of California's community colleges caused by reduced local property tax support. In 1978 California voters enacted Proposition 13, a constitutional amendment that reduced taxes on real estate. The proposition's immediate effect on community college funding was a statewide, fifty-percent reduction in local…

  10. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    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 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT...

  11. 75 FR 15610 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-30

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010,...

  12. 78 FR 19100 - Employment Taxes and Collection of Income Tax at Source

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-29

    ... From the Federal Register Online via the Government Publishing Office DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2012,...

  13. 26 CFR 1.367(b)-8 - Allocation of earnings and profits and foreign income taxes in certain foreign corporate...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income taxes in certain foreign corporate separations. 1.367(b)-8 Section 1.367(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... foreign corporate separations....

  14. 26 CFR 1.367(b)-8 - Allocation of earnings and profits and foreign income taxes in certain foreign corporate...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income taxes in certain foreign corporate separations. 1.367(b)-8 Section 1.367(b)-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... foreign corporate separations....

  15. 26 CFR 1.597-6 - Limitation on collection of income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporation with several liability for the tax. (e) Collection of taxes from Acquiring or a New Entity—(1... transferor in a Taxable Transfer will be collected from Acquiring. (2) New Entity. Income tax liability... Consolidated Subsidiaries. Collection of the several income tax liability under § 1.1502-6 from members of...

  16. Volunteer Income Tax Assistance: A Community Coalition for Financial Education and Asset Building

    ERIC Educational Resources Information Center

    Koonce, Joan; Scarrow, Andrea; Palmer, Lance

    2016-01-01

    Free tax programs, such as Volunteer Income Tax Assistance (VITA), allow recipients of the earned income tax credit (EITC) to have their returns filed for free. VITA and other free tax programs are nationwide. However, each program is distinct, and the services provided by these programs differ. This article discusses a successful and unique…

  17. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    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..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued...

  18. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  19. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  20. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  1. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  2. 47 CFR 32.4100 - Net current deferred operating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred operating income taxes. 32... Accounts § 32.4100 Net current deferred operating income taxes. (a) This account shall include the balance of income tax expense related to current items from regulated operations which have been deferred...

  3. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  4. 18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ..., Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources..., Accumulated deferred income taxes—Other. (a) This account must include all credit tax deferrals resulting from the adoption of the principles of comprehensive inter-period income tax allocation described in...

  5. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file...

  6. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file...

  7. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file...

  8. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Coordination of United States and Virgin Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Possessions of the United States § 1.932-1 Coordination of United States and Virgin...

  9. 26 CFR 1.932-1 - Coordination of United States and Virgin Islands income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Coordination of United States and Virgin Islands income taxes. 1.932-1 Section 1.932-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.932-1 Coordination of United States...

  10. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file...

  11. 26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income tax returns. 301.6011-5 Section 301.6011-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file...

  12. 75 FR 4139 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-01-26

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The.... (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be...

  13. 75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The...) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held...

  14. 76 FR 56878 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee will be....C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance...

  15. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The....C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  16. 76 FR 63716 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-13

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee will be....C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance...

  17. 75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The...) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will...

  18. 76 FR 56879 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-14

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee will be conducted. The....C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

  19. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Specified tax return preparers required to file... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For... § 301.7701-15, unless that person reasonably expects to file 10 or fewer individual income tax...

  20. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Specified tax return preparers required to file... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For... § 301.7701-15, unless that person reasonably expects to file 10 or fewer individual income tax...

  1. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Specified tax return preparers required to file... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For... § 301.7701-15, unless that person reasonably expects to file 10 or fewer individual income tax...

  2. 77 FR 72611 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-05

    ... section 1411(a)(1) and (a)(2). The tax does not apply to a nonresident alien or to a trust all of the... alien. The proposed regulations provide that the term individual for purposes of section 1411 is any... this preamble). B. Joint Returns in the Case of a Nonresident Alien Individual Married to a...

  3. 78 FR 6781 - Net Investment Income Tax; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-01-31

    ... (77 FR 72612). The proposed regulations provide guidance under section 1411 of the Internal Revenue... of public hearing (REG-130507-11), that was the subject of FR Doc. 2012-29238, is corrected as... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK44 Net Investment Income Tax; Correction AGENCY:...

  4. Oregon & Federal Basic Income Tax Return Preparation. Student's Manual 1981.

    ERIC Educational Resources Information Center

    Young, Donna, Ed.

    This student manual contains materials for a 20-session course in basic income tax preparation. Each session may include some or all of these components: a reading assignment, a vocabulary list, interview questions pertinent to that session's subject matter, informative/reference materials, problems to work out in class or at home, exercises, and…

  5. Oregon & Federal Basic Income Tax Return Preparation. Instructor's Manual 1981.

    ERIC Educational Resources Information Center

    Young, Donna, Ed.

    This instructor's manual accompanies a student workbook for a course in basic income tax return preparation. An introductory section contains a course schedule and lists of technical publications, textbooks, other resource materials necessary to the teaching of the course, forms required for student use during instruction, and transparencies.…

  6. Income Tax Preparation Assistance Service Learning Program: A Multidimensional Assessment

    ERIC Educational Resources Information Center

    Aldridge, Richard; Callahan, Richard A.; Chen, Yining; Wade, Stacy R.

    2015-01-01

    The authors present a multidimensional assessment of the outcomes and benefits of an income tax preparation assistance (ITPA) service learning program. They measure the perceived proximate benefits at the delivery of the service program, the actual learning outcome benefits prior to graduation, and the perceived long-term benefits from a…

  7. Income Tax. Teacher Edition. Farm Business Management Series.

    ERIC Educational Resources Information Center

    Oklahoma State Dept. of Vocational and Technical Education, Stillwater. Curriculum and Instructional Materials Center.

    This curriculum guide for the Oklahoma Farm Business Management Program contains four instructional units that provide students with the necessary knowledge to complete an accurate income tax return. Each unit of instruction includes some or all of these components: performance objectives, suggested activities for the instructor, information…

  8. 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…

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 3 2013-04-01 2013-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  11. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 3 2014-04-01 2014-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  12. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 3 2010-04-01 2010-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  13. 20 CFR 606.20 - Cap on tax credit reduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Cap on tax credit reduction. 606.20 Section 606.20 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR TAX CREDITS... Tax Credit Reduction § 606.20 Cap on tax credit reduction. (a) Applicability. Subsection (f)...

  14. 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…

  15. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Request for relief from the Federal income tax... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.66-4 Request for...

  16. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Request for relief from the Federal income tax... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income § 1.66-4 Request for...

  17. Income Tax Law: U.S. Armed Forces Training: Course Book.

    ERIC Educational Resources Information Center

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    The course book contains eight lessons designed for military Personnel learning how to properly prepare their U.S. Income Tax returns. The lessons cover the following subjects: requirments for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross income;…

  18. The Effect of Recent Tax Changes on Taxable Income: Evidence from a New Panel of Tax Returns

    ERIC Educational Resources Information Center

    Heim, Bradley T.

    2009-01-01

    This paper estimates the elasticity of taxable income to the net-of-tax share using a panel of tax returns that follows a random sample of taxpayers from 1999 to 2005, spanning the EGTRRA 2001 and JGTRRA 2003 tax changes. Results suggest that the elasticity of taxable income to the current year's net-of-tax share lies between 0.3 and 0.4 overall,…

  19. 26 CFR 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Insurance Contributions Act (FICA) and withheld income taxes. 31.6302-1 Section 31.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions...

  20. 26 CFR 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Insurance Contributions Act (FICA) and withheld income taxes. 31.6302-1 Section 31.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions...

  1. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Treatment of excess deferred income tax reserve... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... income tax reserve upon disposition of deregulated public utility property. (a) Scope—(1) In...

  2. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Treatment of excess deferred income tax reserve... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... income tax reserve upon disposition of deregulated public utility property. (a) Scope—(1) In...

  3. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Treatment of excess deferred income tax reserve... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... income tax reserve upon disposition of deregulated public utility property. (a) Scope—(1) In...

  4. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small...

  5. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for income tax... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing...

  6. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Coordination of individual income taxes with... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Possessions of the United States § 1.935-1 Coordination of individual income taxes with Guam and the Northern...

  7. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing...

  8. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Coordination of individual income taxes with... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination of individual income taxes with Guam and the...

  9. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Coordination of individual income taxes with... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination of individual income taxes with Guam and the...

  10. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing...

  11. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Coordination of individual income taxes with... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination of individual income taxes with Guam and the...

  12. 26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of...

  13. 78 FR 13221 - Reduced 2009 Estimated Income Tax Payments for Individuals With Small Business Income

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-02-27

    ... Department and the IRS published in the Federal Register (75 FR 9141) on March 1, 2010, a notice of proposed... cross-referenced temporary regulations (TD 9480) published in the Federal Register (75 FR 9101) on the... Internal Revenue Service 26 CFR Part 1 RIN 1545-BI67 Reduced 2009 Estimated Income Tax Payments...

  14. 26 CFR 1.6091-2 - Place for filing income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Place for filing income tax returns. 1.6091-2... TAX (CONTINUED) INCOME TAXES Place for Filing Returns Or Other Documents § 1.6091-2 Place for filing... relating to the definition of hand carried. (e) Amended returns. In the case of amended returns filed...

  15. Volunteer Income Tax Assistance Programs and Taxpayer Actions to Improve Personal Finances

    ERIC Educational Resources Information Center

    Bobbitt, Erica; Bowen, Cathy F.; Kuleck, Robin L.; Taverno, Ronald

    2012-01-01

    The income tax-filing process creates teachable moments for learning about taxes and other financial matters. Educators and volunteers from Penn State Cooperative Extension helped taxpayers file 2008 returns under Volunteer Income Tax Assistance Program (VITA). Nearly 600 filers (588) completed and simultaneously received educational information…

  16. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 47 Telecommunication 2 2012-10-01 2012-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  17. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 47 Telecommunication 2 2013-10-01 2013-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  18. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  19. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 47 Telecommunication 2 2014-10-01 2014-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  20. 47 CFR 32.4110 - Net current deferred nonoperating income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 47 Telecommunication 2 2011-10-01 2011-10-01 false Net current deferred nonoperating income taxes... Sheet Accounts § 32.4110 Net current deferred nonoperating income taxes. (a) This account shall include... tax are reclassified from long-term or noncurrent status to current, the appropriate deferred...

  1. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management...

  2. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... EXPENSES Income Tax Reimbursement Allowance (ITRA), Tax Years 1995 and Thereafter General § 301-11.601 What... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management...

  3. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  4. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  5. 26 CFR 31.3402(n)-1 - Employees incurring no income tax liability.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....3402(n)-1 Section 31.3402(n)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... TAX AT SOURCE Collection of Income Tax at Source § 31.3402(n)-1 Employees incurring no income tax... certificate under section 3402(n) and the regulations thereunder has been furnished to the employer. (c)...

  6. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  7. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  8. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  9. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  10. 26 CFR 31.3502-1 - Nondeductibility of taxes in computing taxable income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Nondeductibility of taxes in computing taxable... 1954) § 31.3502-1 Nondeductibility of taxes in computing taxable income. For provisions relating to the nondeductibility, in computing taxable income under subtitle A, of the taxes imposed by sections 3101, 3201,...

  11. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes for failure to distribute income. 53.4942(a)-1 Section 53.4942(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Failure...

  12. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940... section 4940(c) and paragraph (c) of this section) of a tax-exempt private foundation (as defined in... the foundation is required to file under section 6033 for the taxable year and will be paid...

  13. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940... section 4940(c) and paragraph (c) of this section) of a tax-exempt private foundation (as defined in... the foundation is required to file under section 6033 for the taxable year and will be paid...

  14. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940... section 4940(c) and paragraph (c) of this section) of a tax-exempt private foundation (as defined in... the foundation is required to file under section 6033 for the taxable year and will be paid...

  15. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Investment Income § 53.4940... section 4940(c) and paragraph (c) of this section) of a tax-exempt private foundation (as defined in... the foundation is required to file under section 6033 for the taxable year and will be paid...

  16. Income Tax Law: U.S. Armed Forces Training: Instructor Guide.

    ERIC Educational Resources Information Center

    Internal Revenue Service (Dept. of Treasury), Washington, DC.

    The instructor's guide provides eight detailed lesson plans for instructing military personnel in the preparation of their U.S. Income Tax Returns. The plans cover the following subjects: requirements for filing returns of income and declaration of estimated tax; exemptions; gross income; exclusions and deductions to arrive at adjusted gross…

  17. 26 CFR 301.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... individual income tax returns using magnetic media. 301.6011-7 Section 301.6011-7 Internal Revenue INTERNAL... to file individual income tax returns using magnetic media. (a) Definitions. (1) Magnetic media. For purposes of this section, the term magnetic media has the same meaning as in § 301.6011-2(a)(1)....

  18. 26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of employees attributable to wage income are almost always insignificant compared to the gross wages... analysis of the country X tax law, A's country X tax advisors have advised A that it is not clear...

  19. 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

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

  20. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Tax return preparer due diligence requirements for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional...

  1. 26 CFR 1.871-12 - Determination of tax on treaty income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... applicable to taxable years beginning before January 1, 1967, see 26 CFR 1.871-7(e) (Revised as of January 1... income under § 1.864- 4(c)(6)(ii)) $20,000 Oil royalties the tax on which is limited by the tax... nontreaty taxable income ($5,170 plus 45 percent of $1,400) 5,800 Plus: Tax on treaty income (Gross...

  2. 26 CFR 1.871-12 - Determination of tax on treaty income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... applicable to taxable years beginning before January 1, 1967, see 26 CFR 1.871-7(e) (Revised as of January 1... income under § 1.864- 4(c)(6)(ii)) $20,000 Oil royalties the tax on which is limited by the tax... nontreaty taxable income ($5,170 plus 45 percent of $1,400) 5,800 Plus: Tax on treaty income (Gross...

  3. 26 CFR 1.871-12 - Determination of tax on treaty income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... applicable to taxable years beginning before January 1, 1967, see 26 CFR 1.871-7(e) (Revised as of January 1... income under § 1.864- 4(c)(6)(ii)) $20,000 Oil royalties the tax on which is limited by the tax... nontreaty taxable income ($5,170 plus 45 percent of $1,400) 5,800 Plus: Tax on treaty income (Gross...

  4. 26 CFR 1.871-12 - Determination of tax on treaty income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... applicable to taxable years beginning before January 1, 1967, see 26 CFR 1.871-7(e) (Revised as of January 1... income under § 1.864- 4(c)(6)(ii)) $20,000 Oil royalties the tax on which is limited by the tax... nontreaty taxable income ($5,170 plus 45 percent of $1,400) 5,800 Plus: Tax on treaty income (Gross...

  5. 26 CFR 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. 31.6302-1 Section 31.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES...

  6. 26 CFR 31.6302-1 - Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes. 31.6302-1 Section 31.6302-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES...

  7. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Withholding tax on foreign partners' share of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax...

  8. 26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding tax on foreign partners' share of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on...

  9. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY... Federal income taxes (both positive and negative), that relate to extraordinary items....

  10. 26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid by the foreign corporation. 1.902-1 Section 1.902-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from...

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

    PubMed

    Cebi, Merve; Woodbury, Stephen A

    2014-05-01

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

  12. 26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 19 2012-04-01 2010-04-01 true Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and royalties. 521.108 Section 521.108 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS DENMARK General Income Tax Taxation...

  13. 26 CFR 513.11 - Refund of income tax withheld during 1951.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gross income from sources within the United States, including every item of capital gain subject to tax..., royalties, natural resource royalties, real property rentals, pensions, or life annuities is in excess of... 26 Internal Revenue 19 2010-04-01 2010-04-01 false Refund of income tax withheld during 1951....

  14. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  15. Income Tax Cuts: The Promises and Pitfalls for Families across the Economic Spectrum. Family Review.

    ERIC Educational Resources Information Center

    Lindjord, Denise

    2001-01-01

    Asserts that recent economic news and slowed economic growth statistics are bad news for American families. Examines President Bush's efforts to implement tax cuts and finds that the proposed tax cut is skewed to the top of the income spectrum, not to the low- and middle-income families it is purported to assist most. (SD)

  16. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax...

  17. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax...

  18. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... 282, Accumulated deferred income taxes—Other property. (a) This account must include the tax...

  19. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., see paragraph (e) of this section. (b) Allocation of tax. (1) Net collections of income taxes imposed... Commissioner of Internal Revenue and the Commissioner of Revenue and Taxation of Guam as follows: (i) Net... the United States. (ii) Net collections attributable to income from sources within Guam shall...

  20. 26 CFR 301.7654-1 - Coordination of U.S. and Guam individual income taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., see paragraph (e) of this section. (b) Allocation of tax. (1) Net collections of income taxes imposed... Commissioner of Internal Revenue and the Commissioner of Revenue and Taxation of Guam as follows: (i) Net... the United States. (ii) Net collections attributable to income from sources within Guam shall...

  1. Development of an Award Winning Volunteer Income Tax Assistance Program: A Case Study

    ERIC Educational Resources Information Center

    Miller, William F.; Thalacker, Brenda L.

    2013-01-01

    The Volunteer Income Tax Assistance (VITA) program, sponsored by the IRS, offers free tax services for individuals with low-to-moderate incomes, the elderly, disabled and/or those who lack English language proficiency. Although established by the IRS in 1969, it is administered by partnering community based volunteer organizations throughout U.S.,…

  2. 12 CFR 7.1008 - Preparing income tax returns for customers or public.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Preparing income tax returns for customers or public. 7.1008 Section 7.1008 Banks and Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY BANK ACTIVITIES AND OPERATIONS Bank Powers § 7.1008 Preparing income tax returns for customers or public. A national bank may assist its...

  3. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  4. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  5. 41 CFR 301-11.601 - What is the Income Tax Reimbursement Allowance (ITRA)?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What is the Income Tax Reimbursement Allowance (ITRA)? 301-11.601 Section 301-11.601 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER DIEM EXPENSES Income Tax...

  6. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of... individual in any calendar year. (b) Definitions. For purposes of this section— (1) The term refund...

  7. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6050E-1 Reporting of... individual in any calendar year. (b) Definitions. For purposes of this section— (1) The term refund...

  8. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... 1.6050E-1 Section 1.6050E-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information Returns § 1.6050E-1 Reporting of State and local... year. (b) Definitions. For purposes of this section— (1) The term refund officer means the officer...

  9. 26 CFR 1.6109-2A - Furnishing identifying number of income tax return preparer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Furnishing identifying number of income tax... Refund Filed Prior to January 1, 2000 § 1.6109-2A Furnishing identifying number of income tax return preparer. (a) Furnishing identifying number. For returns or claims for refund filed prior to January...

  10. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  11. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  12. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  13. 26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

  14. 75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-04-13

    ... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue... open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee will be... Assistance Issue Committee will be held Thursday, May 7, 2010 from 8 a.m. to 5 p.m. and Friday, May 7,...

  15. 75 FR 11998 - Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-12

    ... Internal Revenue Service Open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue... meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Issue Committee will be conducted. The... Issue Committee will be held Tuesday, April 20, 2010 from 8 a.m. to 5 p.m. and Wednesday, April 21,...

  16. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits against tax. (a)...

  17. Ohio's City-School District Income Tax: A Tale of Two Cities.

    ERIC Educational Resources Information Center

    Busch, Ronald J.; Stewart, Douglas O.; Taub, Allan J.

    1999-01-01

    Summarizes alternative tax systems available to school districts in Ohio and reviews their development. Presents socioeconomic information about the populations of two Ohio towns, summarizes limitations of the property tax as the primary source of local school funds, and discusses implications of passing a city-district income tax in Euclid, Ohio.…

  18. 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.

  19. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Special rules for allocating reductions of certain section 1561(a) tax-benefit items. 1.1561-2 Section 1.1561-2 Internal Revenue INTERNAL REVENUE..., pursuant to an IRS audit, Z's 2007 taxable income was re-determined. It was adjusted by an income...

  20. The Best Choice for a Prosperous Texas: A Texas-Style Personal Income Tax. Policy Brief No. 2

    ERIC Educational Resources Information Center

    Center for Public Policy Priorities, 2006

    2006-01-01

    Part one of this trilogy of policy briefs explains the challenge facing Texas in funding public education. This policy brief explains why a Texas-style personal income tax is the best way to meet the needs of Texas. Only a personal income tax can significantly reduce reliance on property taxes--cutting the school operations tax from $1.50 to…

  1. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 20 2014-04-01 2014-04-01 false Certification required to obtain reduced foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters §...

  2. 26 CFR 601.206 - Certification required to obtain reduced foreign tax rates under income tax treaties.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 20 2013-04-01 2013-04-01 false Certification required to obtain reduced foreign tax rates under income tax treaties. 601.206 Section 601.206 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES Rulings and Other Specific Matters §...

  3. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  4. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  5. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  6. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15...

  7. 26 CFR 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Computation of the beneficiary's income and tax for a prior taxable year. 1.669(c)-2A Section 1.669(c)-2A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable...

  8. 41 CFR 302-12.115 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... contact the: Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What are the income tax... § 302-12.115 What are the income tax consequences that we must consider when offering...

  9. 41 CFR 302-12.115 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... contact the: Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What are the income tax... § 302-12.115 What are the income tax consequences that we must consider when offering...

  10. 41 CFR 302-12.108 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... contact the: Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What are the income tax... § 302-12.108 What are the income tax consequences that we must consider when offering...

  11. 41 CFR 302-12.115 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... contact the: Assistant Chief Counsel (Income Tax & Accounting), Internal Revenue Service, 1111... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What are the income tax... § 302-12.115 What are the income tax consequences that we must consider when offering...

  12. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Request for relief from the Federal income tax liability resulting from the operation of community property law. 1.66-4 Section 1.66-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross...

  13. 26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax returns of electing small business corporations. 1.6037-2 Section 1.6037-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Information Returns § 1.6037-2 Required use...

  14. 26 CFR 1.935-1 - Coordination of individual income taxes with Guam and the Northern Mariana Islands.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Coordination of individual income taxes with Guam and the Northern Mariana Islands. 1.935-1 Section 1.935-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination...

  15. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Request for relief from the Federal income tax liability resulting from the operation of community property law. 1.66-4 Section 1.66-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross...

  16. 26 CFR 1.1441-9 - Exemption from withholding on exempt income of a foreign tax-exempt organization, including...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Exemption from withholding on exempt income of a foreign tax-exempt organization, including foreign private foundations. 1.1441-9 Section 1.1441-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of...

  17. 26 CFR 1.66-4 - Request for relief from the Federal income tax liability resulting from the operation of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Request for relief from the Federal income tax liability resulting from the operation of community property law. 1.66-4 Section 1.66-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross...

  18. 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

  19. Middle-Income Students: A New Target for Federal Aid? Tax Credits and Student Assistance Programs.

    ERIC Educational Resources Information Center

    Hansen, Janet S.; Gladieux, Lawrence E.

    Two programs being considered by Congress to aid middle-income college students in coping with ever increasing college costs are examined. Expansion of existing student aid programs to reach families higher on the income scale; or a new program of federal income tax credits for the expenses of higher education. The background of present policy…

  20. Long Term Follow-up of Vocational Education Graduates: A Study Based on Federal Income Tax Data.

    ERIC Educational Resources Information Center

    Ghazalah, I. A.

    A study used federal income tax data to examine the long-term earning, unemployment, and interregional mobility patterns among 15,055 persons who graduated from 14 Ohio vocational education programs in 1979. Income data on the graduates' income earned during the 1983 tax year were also compared with U.S. Census Bureau data on 1983 Money Income of…

  1. 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

    ... for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to... requirements for determining earned income credit eligibility. (a) Penalty for failure to meet due...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet...

  3. 26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... for determining earned income credit eligibility. 1.6695-2 Section 1.6695-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet...

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

    PubMed

    Baum-Snow, Nathaniel; Marion, Justin

    2009-06-01

    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

  5. 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

  6. 31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... makes the appropriate credits as provided in 26 U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any.... 6402(e) and this section. (2) FMS will compare tax refund payment records, as certified by the IRS... past-due support) which is to be offset under 26 U.S.C. 6402(e) or 26 U.S.C. 6402(f). (2) Reduction...

  7. Compensating Differentials and Income Taxes: Are the Wages of Dangerous Jobs More Responsive to Tax Changes than the Wages of Safe Jobs?

    ERIC Educational Resources Information Center

    Powell, David

    2012-01-01

    Income taxes distort the relationship between wages and nontaxable amenities. When the marginal tax rate increases, amenities become more valuable as the compensating differential for low-amenity jobs is taxed away. While there is evidence that the provision of amenities responds to taxes, the literature has ignored the consequences for job…

  8. 75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-02-19

    ...An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue...

  9. 75 FR 10864 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-03-09

    ...An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue...

  10. Small Numbers, Large Returns: College Students Helping Community Members Prepare Income Tax Returns

    ERIC Educational Resources Information Center

    Hulsart, Robyn W.

    2007-01-01

    This article examines the Volunteer Income Tax Assistance program, an IRS-sponsored initiative designed to help those who cannot afford professional tax assistance, people with disabilities, people uncomfortable speaking and understanding English, the elderly, and others with special needs. The author discusses its implementation at a small…

  11. The Incidence of the Property Tax on Homeowners: Evidence from the Panel Study of Income Dynamics.

    ERIC Educational Resources Information Center

    Ihlanfeldt, Keith Ray

    1979-01-01

    The direct estimates of the relationship between permanent income and property tax payments presented here suggest that the property tax on homeowners is progressive at the national level and generally proportional at the local level. Available from NTA-TIA, 21 East State Street, Columbus, OH 43215. (Author)

  12. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Calculation of the assumed Federal income tax. 3060.40 Section 3060.40 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND TAX RULES FOR THE THEORETICAL COMPETITIVE PRODUCTS ENTERPRISE § 3060.40 Calculation of the...

  13. 26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4),...

  14. 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...

  15. 12 CFR 221.123 - Combined credit for exercising employee stock options and paying income taxes incurred as a...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 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...

  16. 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...

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  18. Income Tax Guidance for Educators Seeking a Doctorate.

    ERIC Educational Resources Information Center

    Seay, Robert A.

    1988-01-01

    The author establishes under what conditions a faculty member may take a tax deduction equal to the costs of obtaining a doctoral degree. Types of expenses that are deductible and reporting requirements under the new tax law are discussed. (CH)

  19. Income Tax and the FAFSA for Unaccompanied Homeless Youth

    ERIC Educational Resources Information Center

    National Association for the Education of Homeless Children and Youth, 2009

    2009-01-01

    This two-page brief answers various questions about the relationship between the filing of tax returns and a youth's completion of the FAFSA. Questions answered include: How does a youth's decision to file a tax return affect the FAFSA?; Are youth required to file tax returns?; and What should an unaccompanied youth do if his/her parents claim…

  20. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... certain undistributed income of real estate investment trusts; calendar years beginning after December 31... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-2 Imposition of excise tax...

  1. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  2. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  3. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  4. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  5. 26 CFR 1.959-2 - Exclusion from gross income of controlled foreign corporations of previously taxed earnings and...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Exclusion from gross income of controlled foreign corporations of previously taxed earnings and profits. 1.959-2 Section 1.959-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  6. 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

    ... URBAN DEVELOPMENT Notice of Proposed Information Collection for Public Comment: Study of the Low Income.... Title of Proposal: Study of the Low-Income Housing Tax Credit (LIHTC) Program After 15 Years. Description of the need for the information and proposed use: The Low-Income Housing Tax Credit...

  7. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described in... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Certificates of compliance with income tax...

  8. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income of a private foundation for any taxable year, section 4942(b) imposes an additional excise tax on... examples: Example 1. M, a private foundation which uses the calendar year as its taxable year, has at the... undistributed income of a private foundation: (i) For any taxable year for which it is an operating...

  9. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income of a private foundation for any taxable year, section 4942(b) imposes an additional excise tax on... examples: Example 1. M, a private foundation which uses the calendar year as its taxable year, has at the... undistributed income of a private foundation: (i) For any taxable year for which it is an operating...

  10. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... income of a private foundation for any taxable year, section 4942(b) imposes an additional excise tax on... examples: Example 1. M, a private foundation which uses the calendar year as its taxable year, has at the... undistributed income of a private foundation: (i) For any taxable year for which it is an operating...

  11. 26 CFR 53.4942(a)-1 - Taxes for failure to distribute income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income of a private foundation for any taxable year, section 4942(b) imposes an additional excise tax on... examples: Example 1 M, a private foundation which uses the calendar year as its taxable year, has at the... undistributed income of a private foundation: (i) For any taxable year for which it is an operating...

  12. 39 CFR 3060.40 - Calculation of the assumed Federal income tax.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 39 Postal Service 1 2011-07-01 2011-07-01 false Calculation of the assumed Federal income tax. 3060.40 Section 3060.40 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL ACCOUNTING PRACTICES AND... liability on the taxable income from the competitive products of the Postal Service theoretical...

  13. Various Income-Weighted Operating Tax Rates and Illinois State Aid to Education.

    ERIC Educational Resources Information Center

    Carson, Warren B.; Hou, J. Dan

    The equalization formula used by 81 percent of Illinois school districts to compute their state aid was designed to meet the requirement of fiscal neutrality established in Serrano v. Priest. However, the inclusion of the operating tax rate in the resource equalizer formula tends to help income-rich school districts more than income-poor…

  14. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Questions and answers relating to the tax on unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes §...

  15. 26 CFR 31.3221-4 - Exception from supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... CFR 216.42(d) that the plan is a private pension, the payments from which will result in a reduction... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX...

  16. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ... Federal Register (75 FR 60309-01). This document also provides a notice of a public hearing on these... individuals, estates, and trusts. This includes any return of income tax in the Form 1040 series and Form 1041... the Form 1040 series, Form 1041 series, and Forms 990-T (when the exempt organizations are...

  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. Income Inequality and U.S. Tax Policy

    ERIC Educational Resources Information Center

    Crocco, Margaret S.; Marri, Anand R.; Wylie, Scott

    2011-01-01

    Many social scientists have recently commented on the high levels of income inequality in the United States. Indeed, the last time income inequality was as great as it is today was 1928, the year before the stock market crash ushered in the Great Depression. In this article, the authors offer a historical look at income inequality and taxation in…

  19. Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient

    PubMed Central

    Larrimore, Jeff

    2011-01-01

    Context The existence of a positive relationship between income and morbidity has been well documented in the literature. But it is unclear whether the relationship is positive because increased income allows individuals to purchase more health inputs that improve their health, because healthy individuals are more productive and thus can earn higher wages in the labor market, or because a third factor is improving health and increasing income. This article explores whether increases in income improve the health of the low-income population. Methods Because health status may affect income, this article uses an “instrumental variable” strategy that considers income variations over seventeen years of changes in the generosity of state and federal Earned Income Tax Credits (EITC, a measure that should be exogenous to health status). I measured health status using both the self-reported health status and the functional limitations indicated on the Survey of Income and Program Participation (SIPP), as well as the self-reported health status indicated on the March Current Population Survey (CPS). Findings I found only limited support for the theory that the relationship between income and morbidity is derived from shifts in income. Although I did observe a correlation between income and self-reported health, I found no evidence that increases in income significantly improve self-reported health statuses. In addition, while increases in income appear to reduce the prevalence of hearing limitations when using corrective measures, these increases did not have a significant effect on most of the other functional limitations considered here. Conclusions These findings suggest that the ability to improve short-term health outcomes through public transfer payments may be limited. However, the lifetime effects on the health of people with higher incomes would still be a valuable avenue for future research. PMID:22188352

  20. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  1. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Income, war profits, or excess profits tax paid or accrued. 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... States § 1.901-2T Income, war profits, or excess profits tax paid or accrued. (a) through...

  2. 26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Income, war profits, or excess profits tax paid or accrued (temporary). 1.901-2T Section 1.901-2T Internal Revenue INTERNAL REVENUE SERVICE... United States § 1.901-2T Income, war profits, or excess profits tax paid or accrued (temporary)....

  3. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... income taxes in certain foreign-to-foreign nonrecognition transactions. 1.367(b)-7 Section 1.367(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign...

  5. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign nonrecognition transactions. 1.367(b)-7 Section 1.367(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects...

  6. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... income taxes in certain foreign-to-foreign nonrecognition transactions. 1.367(b)-7 Section 1.367(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits...

  7. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income taxes in certain foreign-to-foreign nonrecognition transactions. 1.367(b)-7 Section 1.367(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits and foreign...

  8. 26 CFR 1.367(b)-7 - Carryover of earnings and profits and foreign income taxes in certain foreign-to-foreign...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... income taxes in certain foreign-to-foreign nonrecognition transactions. 1.367(b)-7 Section 1.367(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(b)-7 Carryover of earnings and profits...

  9. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of net... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... claim for credit or refund relates to an overpayment of income tax attributable to a net operating...

  10. Using Humorous Sitcom Clips in Teaching Federal Income Taxes

    ERIC Educational Resources Information Center

    Cecil, H. Wayne

    2014-01-01

    This article shares the motivation, process, and outcomes of using humorous scenes from television comedies to teach the real world of tax practice. The article advances the literature by reviewing the use of video clips in a previously unexplored discipline, discussing the process of identifying and selecting appropriate clips, and introducing…

  11. 75 FR 25314 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-05-07

    ... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program... Wednesday, April 28, 2010 (75 FR 22437). This notice provides notice of the availability of application...) Matching Grant Program, which was the subject of FR Doc. 2010-9771, is corrected as follows: On page...

  12. School District Income Taxes and School Inputs: The Case of Ohio

    ERIC Educational Resources Information Center

    Nguyen-Hoang, Phuong

    2014-01-01

    This study is the first to explore the relationship between school district income taxes and school inputs (expenditures and student-teacher ratios) using Ohio as a case study. The study employed reduced-form expenditure functions on a data panel of 609 school districts between 1990 and 2010. Treating for the endogeneity of school district income…

  13. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  14. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  15. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  16. 14 CFR Section 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Current Period Section 15 Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  17. 14 CFR 15 - Objective Classification-Income Taxes for Current Period

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Current Period Section 15 Section Section 15 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF... Current Period 91Provision for Income Taxes. (a) Record here quarterly provisions for accruals of Federal... effect during the current accounting year. In general, this account shall reflect provisions within...

  18. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... this fraction is the amount which is subject to the control of the grantor or other person and the... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE,...

  19. 18 CFR 367.4093 - Account 409.3, Income taxes, extraordinary items.

    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 409.3, Income taxes, extraordinary items. 367.4093 Section 367.4093 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...

  20. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Treatment of deferred Federal income taxes for rate purposes. 399.44 Section 399.44 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs § 399.44 Treatment...

  1. 14 CFR 399.44 - Treatment of deferred Federal income taxes for rate purposes.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 14 Aeronautics and Space 4 2014-01-01 2014-01-01 false Treatment of deferred Federal income taxes for rate purposes. 399.44 Section 399.44 Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) POLICY STATEMENTS STATEMENTS OF GENERAL POLICY Policies Relating to Rates and Tariffs § 399.44 Treatment...

  2. 76 FR 30243 - Community Volunteer Income Tax Assistance (VITA) Matching Grant Program-Availability of...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-05-24

    ... electronically through Grants.gov or via hardcopy by the United States Postal Service, mail, or private delivery... Internal Revenue Service Community Volunteer Income Tax Assistance (VITA) Matching Grant Program--Availability of Application Packages AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice....

  3. 26 CFR 301.7701(b)-7 - Coordination with income tax treaties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section in effect prior to December 15, 1997 (see § 301.7701(b)-7(c)(1) as contained in 26 CFR part 301... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Coordination with income tax treaties. 301.7701(b)-7 Section 301.7701(b)-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...

  4. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER...

  5. 18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other 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 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER...

  6. 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.…

  7. 75 FR 47348 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-05

    ... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An...

  8. 75 FR 33895 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-06-15

    ... Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service... Internal Revenue Service Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An...

  9. Measuring Conceptual Complexity: A Content-Analytic Model Using the Federal Income Tax Laws.

    ERIC Educational Resources Information Center

    Karlinsky, Stewart S.; Andrews, J. Douglas

    1986-01-01

    Concludes that more than 15 percent of the federal income tax law's complexity is attributable to the capital gains sections. Confirms the idea that the capital gain and loss provisions substantially complicate the law in both absolute and relative terms. (FL)

  10. 78 FR 26637 - Federal Travel Regulation (FTR); Relocation Allowance-Relocation Income Tax (RIT) Allowable Tables

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-05-07

    ... June 25, 2008 (73 FR 35952), specifying that GSA would no longer publish the RIT Allowance tables in... From the Federal Register Online via the Government Publishing Office GENERAL SERVICES ADMINISTRATION Federal Travel Regulation (FTR); Relocation Allowance--Relocation Income Tax (RIT)...

  11. Financing universal health coverage—effects of alternative tax structures on public health systems: cross-national modelling in 89 low-income and middle-income countries

    PubMed Central

    Reeves, Aaron; Gourtsoyannis, Yannis; Basu, Sanjay; McCoy, David; McKee, Martin; Stuckler, David

    2015-01-01

    Summary Background How to finance progress towards universal health coverage in low-income and middle-income countries is a subject of intense debate. We investigated how alternative tax systems affect the breadth, depth, and height of health system coverage. Methods We used cross-national longitudinal fixed effects models to assess the relationships between total and different types of tax revenue, health system coverage, and associated child and maternal health outcomes in 89 low-income and middle-income countries from 1995–2011. Findings Tax revenue was a major statistical determinant of progress towards universal health coverage. Each US$100 per capita per year of additional tax revenues corresponded to a yearly increase in government health spending of $9·86 (95% CI 3·92–15·8), adjusted for GDP per capita. This association was strong for taxes on capital gains, profits, and income ($16·7, 9·16 to 24·3), but not for consumption taxes on goods and services (−$4·37, −12·9 to 4·11). In countries with low tax revenues (<$1000 per capita per year), an additional $100 tax revenue per year substantially increased the proportion of births with a skilled attendant present by 6·74 percentage points (95% CI 0·87–12·6) and the extent of financial coverage by 11·4 percentage points (5·51–17·2). Consumption taxes, a more regressive form of taxation that might reduce the ability of the poor to afford essential goods, were associated with increased rates of post-neonatal mortality, infant mortality, and under-5 mortality rates. We did not detect these adverse associations with taxes on capital gains, profits, and income, which tend to be more progressive. Interpretation Increasing domestic tax revenues is integral to achieving universal health coverage, particularly in countries with low tax bases. Pro-poor taxes on profits and capital gains seem to support expanding health coverage without the adverse associations with health outcomes observed for

  12. What social workers need to know about the earned income tax credit.

    PubMed

    Beverly, Sondra G

    2002-07-01

    Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs. PMID:12194405

  13. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Questions and answers relating to the tax on unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes § 1.1(i)-1T Questions and answers relating to the...

  14. 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

    ... employment taxes accumulated with respect to payments made during a calendar month in an authorized financial... semi-weekly depositor for a calendar year must deposit its employment taxes in an authorized financial... authorized financial institution by the close of the next banking day. For purposes of determining...

  15. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... § 601.601(d)(2) of this chapter. (4) Claim of benefits under an income tax treaty by a U.S. person. In... valid on January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1... CFR parts 1 and 35a, revised April 1, 1999) but in no event will such a form remain valid...

  16. 26 CFR 1.6091-3 - Filing certain international income tax returns.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... is to be paid in foreign currency. See §§ 301.6316-1 to 301.6316-6 inclusive, and §§ 301.6316-8 and... place of business in any internal revenue district in the United States. (d) Except in the case of any... principal place of business in any internal revenue district in the United States. (f) Income tax returns...

  17. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...

  18. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...

  19. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...

  20. 26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...

  1. 26 CFR 55.4981-2 - Imposition of excise tax with respect to certain undistributed income of real estate investment...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986. 55.4981-2 Section 55.4981-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES...

  2. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL... before amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as... trust income payable to University C for the first 3 years because of the application of section...

  3. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... before amendment by Tax Reform Act of 1969). 1.673(b)-1 Section 1.673(b)-1 Internal Revenue INTERNAL... before amendment by Tax Reform Act of 1969). (a) Pursuant to section 673(b) a grantor is not treated as... trust income payable to University C for the first 3 years because of the application of section...

  4. 20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified...

  5. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-04-22

    ... regulations (TD 9518) that were published in the Federal Register on Wednesday, March 30, 2011 (76 FR 17521... Publication Accordingly, the publication of the final regulations (TD 9518) which were the subject of FR Doc... Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To...

  6. 75 FR 76940 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-10

    ... published in the Federal Register on Friday, December 3, 2010 (75 FR 75439). The proposed regulations... Publication Accordingly, the notice of proposed rulemaking which was the subject of FR Doc. 2010-30500 is... Internal Revenue Service 26 CFR Parts 1 and 301 RIN 1545-BJ52 Specified Tax Return Preparers Required...

  7. 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

  8. 26 CFR 1.673(b)-1 - Income payable to charitable beneficiaries before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... any portion of a trust under section 673, even though he has a reversionary interest which will take... the following example: Example. G transfers property in trust with the ordinary income payable to...). However, he is taxed on income for the next 5 years because he has a reversionary interest which will...

  9. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  10. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  11. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  12. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... farming or fishing (including oyster farming), or (ii) If at least two-thirds of the individual's total... fishing (including oyster farming) (with respect to declarations of estimated tax for taxable years... estimated gross income from farming is the estimated income resulting from oyster farming, the...

  13. 26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... computed with the inclusion of the section 666 amount in the beneficiary's gross income and the tax for... deemed under section 666(a) to have been distributed in 1972. X had income in 1972, 1973, and 1973, and... year, plus the amount deemed distributed in that year under section 666, even though he may not...

  14. 26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... computed with the inclusion of the section 666 amount in the beneficiary's gross income and the tax for... deemed under section 666(a) to have been distributed in 1972. X had income in 1972, 1973, and 1973, and... year, plus the amount deemed distributed in that year under section 666, even though he may not...

  15. 26 CFR 1.668(b)-3A - Computation of the beneficiary's income and tax for a prior taxable year.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... computed with the inclusion of the section 666 amount in the beneficiary's gross income and the tax for... deemed under section 666(a) to have been distributed in 1972. X had income in 1972, 1973, and 1973, and... year, plus the amount deemed distributed in that year under section 666, even though he may not...

  16. Poverty and Child Development: A Longitudinal Study of the Impact of the Earned Income Tax Credit.

    PubMed

    Hamad, Rita; Rehkopf, David H

    2016-05-01

    Although adverse socioeconomic conditions are correlated with worse child health and development, the effects of poverty-alleviation policies are less understood. We examined the associations of the Earned Income Tax Credit (EITC) on child development and used an instrumental variable approach to estimate the potential impacts of income. We used data from the US National Longitudinal Survey of Youth (n = 8,186) during 1986-2000 to examine effects on the Behavioral Problems Index (BPI) and Home Observation Measurement of the Environment inventory (HOME) scores. We conducted 2 analyses. In the first, we used multivariate linear regressions with child-level fixed effects to examine the association of EITC payment size with BPI and HOME scores; in the second, we used EITC payment size as an instrument to estimate the associations of income with BPI and HOME scores. In linear regression models, higher EITC payments were associated with improved short-term BPI scores (per $1,000, β = -0.57; P = 0.04). In instrumental variable analyses, higher income was associated with improved short-term BPI scores (per $1,000, β = -0.47; P = 0.01) and medium-term HOME scores (per $1,000, β = 0.64; P = 0.02). Our results suggest that both EITC benefits and higher income are associated with modest but meaningful improvements in child development. These findings provide valuable information for health researchers and policymakers for improving child health and development. PMID:27056961

  17. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.25 Waiver of and substitution for additional tax credit reduction. A provision of subsection (c)(2) of section 3302 of FUTA provides that, for...

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

    ERIC Educational Resources Information Center

    Murray, Vicki E.

    2010-01-01

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

  19. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  20. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  1. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging...). Multiply the result of Step (1) with the result of Step (3). Step (6). Multiply the result of Step (2) with the result of Step (4). Step (7). Add the result of Step (5) and the result of Step (6). This is...

  2. Reductions in Disability Prevalence Among the Highest Income Groups of Older Brazilians

    PubMed Central

    Stevens, Kara; Henley, William; Lang, Iain A.; Melzer, David

    2009-01-01

    Objectives. We sought to identify the income–disability prevalence relationship among older Brazilians. Methods. Data were from 63 985 individuals 60 years and older from the 1998 and 2003 Brazilian National Household Surveys. Generalized additive logistic models with cubic regression splines were used to estimate the disability–income relationships. Results. There was a strong linear relationship between increased income and reduced disability prevalence for most of the income distribution. Benefits were still present above the 90th percentile of income but were more modest. Because incomes among the wealthiest few are disproportionately large, odds ratios of disability nevertheless showed marked improvements, even across the very highest income groups. Conclusions. Among older Brazilians, reduced disability is associated with higher income, and these associations are present even above the 90th percentile of income. In addition to understanding mechanisms of disability reduction among impoverished individuals, work is needed to understand these mechanisms in middle- and high-income groups. PMID:19008509

  3. 20 CFR 404.831 - Notice of removal or reduction of your self-employment income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Notice of removal or reduction of your self... of Earnings § 404.831 Notice of removal or reduction of your self-employment income. If we remove or reduce an amount of self-employment income entered on the record of your earnings, we will notify you...

  4. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The...

  5. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The...

  6. 20 CFR 606.23 - Avoidance of tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The...

  7. 41 CFR 302-12.108 - What are the income tax consequences that we must consider when offering relocation services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax consequences that we must consider when offering relocation services? 302-12.108 Section 302-12.108 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RESIDENCE TRANSACTION ALLOWANCES 12-USE OF...

  8. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  9. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  10. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  11. The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level

    PubMed Central

    Dunton, Genevieve; Ebin, Vicki J.; Efrat, Merav W.; Efrat, Rafael; Lane, Christianne J.; Plunkett, Scott

    2014-01-01

    Objective The present study investigates the extent to which a refundable tax credit could be used to increase low income children's after-school physical activity levels. Methods An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary school-age children (n=130) for enrollment in after-school physical activity programs. A randomized-controlled design was used, with data collected at baseline, immediately following the four month intervention (post-intervention), and six-weeks after the end of the intervention (follow-up). Evaluation measures included: (a) enrollment rate, time spent, weekly participation frequency, duration of enrollment and long term enrollment patterns in after-school physical activity programs; and (b) moderate-to-vigorous physical activity (MVPA). Results The simulated tax credits did not significantly influence low- income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at post-intervention or follow-up. Conclusion The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low- income child in a qualified program, or improvements to programming and infrastructure. PMID:25184738

  12. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. 55.4981-1 Section 55.4981-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  13. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Automatic extension of time to file Real Estate... Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment Conduit...

  14. 26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... corporation having subchapter C earnings and profits exceed 25 percent of gross receipts. 1.1375-1 Section 1.1375-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... has— (1) Subchapter C earnings and profits at the close of such taxable year, and (2) Gross...

  15. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... ends with the expiration of the fifteenth day of the fortieth month (or thirty--ninth month, in...

  16. 26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... ends with the expiration of the fifteenth day of the fortieth month (or thirty--ninth month, in...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... ends with the expiration of the fifteenth day of the fortieth month (or thirty--ninth month, in...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE... Limitations Limitations on Assessment and Collection § 301.6511(d)-7 Overpayment of income tax on account of... ends with the expiration of the fifteenth day of the fortieth month (or thirty--ninth month, in...

  19. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... following 2 periods expires later: (i) The period which ends with the expiration of the 15th day of the...

  20. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment... following 2 periods expires later: (i) The period which ends with the expiration of the 15th day of the...

  1. 31 CFR 339.3 - Exchanges with privilege of deferring reporting of interest for Federal income tax purposes.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 31 Money and Finance:Treasury 2 2013-07-01 2013-07-01 false Exchanges with privilege of deferring reporting of interest for Federal income tax purposes. 339.3 Section 339.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY BUREAU OF THE PUBLIC DEBT EXCHANGE OFFERING...

  2. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback. (a) Special period of limitation. (1) If the claim for credit or refund relates to...

  3. 26 CFR 301.6511(d)-4 - Overpayment of income tax on account of investment credit carryback.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback. (a) Special period of limitation. (1) If the claim for credit or refund relates to...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment credit carryback. 301.6511(d)-4 Section 301.6511(d)-4 Internal Revenue INTERNAL REVENUE SERVICE... Limitations on Assessment and Collection § 301.6511(d)-4 Overpayment of income tax on account of investment credit carryback. (a) Special period of limitation. (1) If the claim for credit or refund relates to...

  5. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  6. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  7. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  8. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  9. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Overpayment of income tax on account of bad... bad debts, worthless securities, etc. (a)(1) If the claim for credit or refund relates to an... the deductibility of a bad debt under section 166 or section 832(c), or of a loss from...

  10. 41 CFR 302-3.421 - What are the income tax consequences if my agency pays for property management services?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What are the income tax consequences if my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION ALLOWANCES...

  11. 41 CFR 302-3.421 - What are the income tax consequences if my agency pays for property management services?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What are the income tax consequences if my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION ALLOWANCES...

  12. 41 CFR 302-3.421 - What are the income tax consequences when my agency pays for property management services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax consequences when my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION ALLOWANCES...

  13. 41 CFR 302-3.421 - What are the income tax consequences when my agency pays for property management services?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What are the income tax consequences when my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION ALLOWANCES...

  14. 41 CFR 302-3.421 - What are the income tax consequences if my agency pays for property management services?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What are the income tax consequences if my agency pays for property management services? 302-3.421 Section 302-3.421 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES RELOCATION ALLOWANCES...

  15. 26 CFR 1.6081-7 - Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Automatic extension of time to file Real Estate...) Extension of Time for Filing Returns § 1.6081-7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return. (a) In general. A Real Estate Mortgage Investment...

  16. 26 CFR 41.4483-7 - Reduction in tax for vehicles registered in a contiguous foreign country.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxable period, has a base for registration purposes in a contiguous foreign country, the tax imposed by... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Reduction in tax for vehicles registered in a... OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY...

  17. Benford's law predicted digit distribution of aggregated income taxes: the surprising conformity of Italian cities and regions

    NASA Astrophysics Data System (ADS)

    Mir, Tariq Ahmad; Ausloos, Marcel; Cerqueti, Roy

    2014-11-01

    The yearly aggregated tax income data of all, more than 8000, Italian municipalities are analyzed for a period of five years, from 2007 to 2011, to search for conformity or not with Benford's law, a counter-intuitive phenomenon observed in large tabulated data where the occurrence of numbers having smaller initial digits is more favored than those with larger digits. This is done in anticipation that large deviations from Benford's law will be found in view of tax evasion supposedly being widespread across Italy. Contrary to expectations, we show that the overall tax income data for all these years is in excellent agreement with Benford's law. Furthermore, we also analyze the data of Calabria, Campania and Sicily, the three Italian regions known for strong presence of mafia, to see if there are any marked deviations from Benford's law. Again, we find that all yearly data sets for Calabria and Sicily agree with Benford's law whereas only the 2007 and 2008 yearly data show departures from the law for Campania. These results are again surprising in view of underground and illegal nature of economic activities of mafia which significantly contribute to tax evasion. Some hypothesis for the found conformity is presented.

  18. 26 CFR 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and receivership proceedings; claim filed despite pendency of Tax Court proceedings. 301.6871(b)-1 Section 301.6871(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)...

  19. The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit. NBER Working Paper No. 14599

    ERIC Educational Resources Information Center

    Dahl, Gordon; Lochner, Lance

    2008-01-01

    Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use two simulated instrumental variables strategies to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes in…

  20. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... income (TI) of $40,000, Y had TI of $60,000 and Z had TI of $100,000. Thus the total TI of the group is... rate. The amount of tax under the 34 percent tax bracket is $42,500 (34% × $125,000 ($200,000 (total TI... the 34 percent tax bracket. The group's total TI of $200,000 is less than the $15,000,000...

  1. 20 CFR 418.1265 - What kind of significant modified adjusted gross income reduction evidence will you need to...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... gross income reduction evidence will you need to support your request? 418.1265 Section 418.1265 Employees' Benefits SOCIAL SECURITY ADMINISTRATION MEDICARE SUBSIDIES Medicare Part B Income-Related Monthly... What kind of significant modified adjusted gross income reduction evidence will you need to...

  2. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  3. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  4. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  5. 26 CFR 1.265-1 - Expenses relating to tax-exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Section 1.265-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...-exempt income. (a) Nondeductibility of expenses allocable to exempt income. (1) No amount shall be... (relating to expenses for production of income) for any expense or amount which is otherwise allowable as...

  6. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  7. 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…

  8. 26 CFR 53.4940-1 - Excise tax on net investment income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... taxation under section 501(a) is equal to: (i) The amount (if any) by which the sum of (A) The tax on net... taxation under section 501(a) and described in section 501(c)(3) for the taxable year, plus (B) The amount... foundation had been exempt from taxation under section 501(a), exceeds. (ii) The tax imposed under subtitle...

  9. 76 FR 77053 - Proposed Collection; Income, Excise, and Estate and Gift Taxes Effective Dates, etc.

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-12-09

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning... other issues arising under the employee benefit provisions of the tax reform act of 1984. DATES: Written... Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984....

  10. 20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 3 2012-04-01 2012-04-01 false Waiver of and substitution for additional tax credit reduction. 606.25 Section 606.25 Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION... compensation system as determined for the purposes of §§ 606.20(a)(2) and 606.21(b)....

  11. 26 CFR 301.6402-3T - Special rules applicable to income tax (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... must be attached to the return. For purposes of claiming a refund, the Form 8805 or other...

  12. Living with the Unrelated Business Income Tax: A New Challenge for Continuing Higher Education.

    ERIC Educational Resources Information Center

    Lovell, Cheryl D.; Pankowski, Mary L.

    1989-01-01

    The authors discuss legislation and rulings on nonprofit organizations' tax liability for unrelated business profits. They emphasize the effects on continuing higher education and the need to tie continuing education programs to the institutional mission. Suggestions regarding continuing education administration are provided. (CH)

  13. 26 CFR 1.6662-4 - Substantial understatement of income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... was furnished to B. The Service detects this omission through its document matching program and... authority is present—(i) Evaluation of authorities. There is substantial authority for the tax treatment of... ruling addressing the same issue. An older private letter ruling, technical advice memorandum,...

  14. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exempt from the taxes imposed by Subtitle A of the Code, is deductible. For rules as to the inclusion in... thereunder. (b) Special rule for certain financial institutions. (1) No deduction shall be disallowed, for... financial institution which is a face-amount certificate company registered under the Investment Company...

  15. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  16. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  17. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  18. 26 CFR 301.6402-3 - Special rules applicable to income tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... Withholding,” Form 8805, “Foreign Partner's Information Statement of Section 1446 Withholding Tax,” or other... purposes of claiming a refund, the Form 1042-S, Form 8805, or other statement must include the taxpayer...) Effective/Applicability date. References in paragraph (e) of this section to Form 8805 or other...

  19. 41 CFR 301-11.638 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.638 Section 301-11.638 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER...

  20. 41 CFR 301-11.538 - May we offer a lump sum payment to cover the income tax liability on the covered ITRA?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false May we offer a lump sum payment to cover the income tax liability on the covered ITRA? 301-11.538 Section 301-11.538 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES ALLOWABLE TRAVEL EXPENSES 11-PER...

  1. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... operating loss or capital loss carrybacks. 301.6511(d)-2 Section 301.6511(d)-2 Internal Revenue INTERNAL... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... following two periods expires later: (i) The period which ends with the expiration of the 15th day of...

  2. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... operating loss or capital loss carrybacks. 301.6511(d)-2 Section 301.6511(d)-2 Internal Revenue INTERNAL... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... following two periods expires later: (i) The period which ends with the expiration of the 15th day of...

  3. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... operating loss or capital loss carrybacks. 301.6511(d)-2 Section 301.6511(d)-2 Internal Revenue INTERNAL... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... following two periods expires later: (i) The period which ends with the expiration of the 15th day of...

  4. 26 CFR 301.6511(d)-2 - Overpayment of income tax on account of net operating loss or capital loss carrybacks.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... operating loss or capital loss carrybacks. 301.6511(d)-2 Section 301.6511(d)-2 Internal Revenue INTERNAL... ADMINISTRATION Limitations Limitations on Assessment and Collection § 301.6511(d)-2 Overpayment of income tax on... following two periods expires later: (i) The period which ends with the expiration of the 15th day of...

  5. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 41 Public Contracts and Property Management 4 2011-07-01 2011-07-01 false What are the income tax consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES...

  6. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 41 Public Contracts and Property Management 4 2010-07-01 2010-07-01 false What are the income tax consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES...

  7. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 41 Public Contracts and Property Management 4 2014-07-01 2014-07-01 false What are the income tax consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES...

  8. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 41 Public Contracts and Property Management 4 2013-07-01 2012-07-01 true What are the income tax consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES...

  9. 41 CFR 302-15.13 - What are the income tax consequences when my agency pays for my property management services?

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 41 Public Contracts and Property Management 4 2012-07-01 2012-07-01 false What are the income tax consequences when my agency pays for my property management services? 302-15.13 Section 302-15.13 Public Contracts and Property Management Federal Travel Regulation System RELOCATION ALLOWANCES...

  10. 26 CFR 1.66-3 - Denial of the Federal income tax benefits resulting from the operation of community property law...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... resulting from the operation of community property law where spouse not notified. 1.66-3 Section 1.66-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... 2002, the IRS audits both H and W. The Internal Revenue Service (IRS) may raise section 66(b) as to...

  11. Instructor Guide for Federal Income Tax Implications of Civil Service Retirement. A Unit for Federal Employee Pre-retirement Counseling Seminar.

    ERIC Educational Resources Information Center

    Civil Service Commission, Washington, DC. Bureau of Training.

    Designed to cover the general information essential to all annuitants regarding the Federal Income Tax implications of Civil Service retirement, this guide is for the use of the Civil Service Commission in training agency retirement counselors and as an instructor's guide or instructor's reference by retirement counselors in conducting…

  12. 26 CFR 301.6871(b)-1 - Claims for income, estate, and gift taxes in proceedings under the Bankruptcy Act and...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deficiency provided in section 6861(b) will not be mailed. Although such notice will not be issued, a letter... proceedings. 301.6871(b)-1 Section 301.6871(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Receiverships Jeopardy § 301.6871(b)-1 Claims for income, estate, and gift taxes in proceedings under...

  13. How will the reduction of tariffs and taxes on insecticide- treated bednets affect household purchases?

    PubMed Central

    Simon, Jonathon L.; Larson, Bruce A.; Zusman, Alexander; Rosen, Sydney

    2002-01-01

    One of the steps called for in the fight against malaria is the removal of tariffs and taxes on insecticide-treated bednets (ITNs), netting materials, and insecticides, with a view to reducing the retail prices of ITNs and thus increasing utilization. In this paper we develop an approach for analysing the extent to which reform of tariff and tax policy can be expected to increase ITN purchases. We consider the following questions: (1). How much does the retail price of ITNs change if tariffs and taxes are reduced or eliminated? (2). How responsive is consumer demand to changes in the retail price of ITNs? Data on the price elasticity of demand for ITNs are very limited. Nevertheless, they suggest that ITN demand is not highly responsive to lower prices if household preferences are held constant. The reduction in retail prices associated with the removal of tariffs and taxes depends on the structure of the market in individual countries. In Nigeria, reducing the tariff on insecticides from 42% to zero and the tariff on netting materials from 40% to 5% is expected to increase ITN purchases by 9-27%, depending on the elasticity used. Country-specific information about market structure and cost conditions is needed if predictions are to be made as to how a specific policy change will affect ITN purchases. PMID:12481212

  14. Exploring College Outcomes for Low-Income AP® Exam Takers with Fee Reductions. Research Report 2016-2

    ERIC Educational Resources Information Center

    Godfrey, Kelly E.; Wyatt, Jeffrey N.; Beard, Jonathan J.

    2016-01-01

    The focus of this study is to explore college outcomes for students who come from traditionally lower-income backgrounds, reporting a household income of $30,000 or less, and who were awarded a fee reduction to take one or more Advanced Placement® (AP®) Exams, compared to students with a similar background and ability who did not participate in an…

  15. The Effects of Taxes on the Supply of Labor: with Special Reference to Income Maintenance Programs.

    ERIC Educational Resources Information Center

    Boskin, Michael Jay

    The study builds a theoretical model of the interdependence of the labor supply decisions of family members and applies it to data from the 1967 survey of Economic Opportunity to estimate labor supply curves for population subgroups. The three relevant variables measured are labor supply, wages, and income. The model gives an estimate of the…

  16. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described in... by departing aliens. 1.6851-2 Section 1.6851-2 Internal Revenue INTERNAL REVENUE SERVICE,...

  17. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described in... by departing aliens. 1.6851-2 Section 1.6851-2 Internal Revenue INTERNAL REVENUE SERVICE,...

  18. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described in... any spouse and children of that alien, admitted solely on an F-1, F-2, H-3, H-4, J-1 or J-2 visa,...

  19. 26 CFR 1.6851-2 - Certificates of compliance with income tax laws by departing aliens.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... training; (3) Income derived in accordance with the employment authorizations in 8 CFR 274a.12(b) and (c... accordance with the employment authorization in 8 CFR 274a.12(c)(6) or interest on deposits described in... any spouse and children of that alien, admitted solely on an F-1, F-2, H-3, H-4, J-1 or J-2 visa,...

  20. 26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...

  1. Achieving CO2 reductions in Colombia: Effects of carbon taxes and abatement targets

    SciTech Connect

    Calderón, Silvia; Alvarez, Andres Camilo; Loboguerrero, Ana Maria; Arango, Santiago; Calvin, Katherine; Kober, Tom; Daenzer, Kathryn; Fisher-Vanden, Karen

    2015-06-03

    In this paper we investigate CO2 emission scenarios for Colombia and the effects of implementing carbon taxes and abatement targets on the energy system. By comparing baseline and policy scenario results from two integrated assessment partial equilibrium models TIAM-ECN and GCAM and two general equilibrium models Phoenix and MEG4C, we provide an indication of future developments and dynamics in the Colombian energy system. Currently, the carbon intensity of the energy system in Colombia is low compared to other countries in Latin America. However, this trend may change given the projected rapid growth of the economy and the potential increase in the use of carbon-based technologies. Climate policy in Colombia is under development and has yet to consider economic instruments such as taxes and abatement targets. This paper shows how taxes or abatement targets can achieve significant CO2 reductions in Colombia. Though abatement may be achieved through different pathways, taxes and targets promote the entry of cleaner energy sources into the market and reduce final energy demand through energy efficiency improvements and other demand-side responses. The electric power sector plays an important role in achieving CO2 emission reductions in Colombia, through the increase of hydropower, the introduction of wind technologies, and the deployment of biomass, coal and natural gas with CO2 capture and storage (CCS). Uncertainty over the prevailing mitigation pathway reinforces the importance of climate policy to guide sectors toward low-carbon technologies. This paper also assesses the economy-wide implications of mitigation policies such as potential losses in GDP and consumption. As a result, an assessment of the legal, institutional, social and environmental barriers to economy-wide mitigation policies is critical yet beyond the scope of this paper.

  2. Achieving CO2 reductions in Colombia: Effects of carbon taxes and abatement targets

    DOE PAGESBeta

    Calderón, Silvia; Alvarez, Andres Camilo; Loboguerrero, Ana Maria; Arango, Santiago; Calvin, Katherine; Kober, Tom; Daenzer, Kathryn; Fisher-Vanden, Karen

    2015-06-03

    In this paper we investigate CO2 emission scenarios for Colombia and the effects of implementing carbon taxes and abatement targets on the energy system. By comparing baseline and policy scenario results from two integrated assessment partial equilibrium models TIAM-ECN and GCAM and two general equilibrium models Phoenix and MEG4C, we provide an indication of future developments and dynamics in the Colombian energy system. Currently, the carbon intensity of the energy system in Colombia is low compared to other countries in Latin America. However, this trend may change given the projected rapid growth of the economy and the potential increase inmore » the use of carbon-based technologies. Climate policy in Colombia is under development and has yet to consider economic instruments such as taxes and abatement targets. This paper shows how taxes or abatement targets can achieve significant CO2 reductions in Colombia. Though abatement may be achieved through different pathways, taxes and targets promote the entry of cleaner energy sources into the market and reduce final energy demand through energy efficiency improvements and other demand-side responses. The electric power sector plays an important role in achieving CO2 emission reductions in Colombia, through the increase of hydropower, the introduction of wind technologies, and the deployment of biomass, coal and natural gas with CO2 capture and storage (CCS). Uncertainty over the prevailing mitigation pathway reinforces the importance of climate policy to guide sectors toward low-carbon technologies. This paper also assesses the economy-wide implications of mitigation policies such as potential losses in GDP and consumption. As a result, an assessment of the legal, institutional, social and environmental barriers to economy-wide mitigation policies is critical yet beyond the scope of this paper.« less

  3. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (see § 601.601(d)(2) of this chapter). (c)(1) For further guidance, see § 1.1441-6T(c)(1). (2) Income... valid on January 1, 1998, under the regulations in effect prior to January 1, 2001 (see 26 CFR parts 1... CFR parts 1 and 35a, revised April 1, 1999) but in no event will such a form remain valid...

  4. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  5. Tax reform and energy in the Philippines economy: A general equilibrium computation

    SciTech Connect

    Boyd, R.G.; Doroodian, K.; Udomvaech, P.

    1994-12-31

    This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution in energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.

  6. Maternal stress exposures, reactions, and priorities for stress reduction among low-income urban women

    PubMed Central

    Bloom, Tina; Glass, Nancy; Ann Curry, Mary; Hernandez, Rebecca; Houck, Gayle

    2015-01-01

    INTRODUCTION Maternal psychosocial stress has been associated with adverse maternal-child outcomes. Vulnerable women’s experiences with stressors during pregnancy and their desires and priorities for appropriate and useful stress reduction interventions for pregnant women are not well-understood. METHODS Qualitative interviews with low-income, urban women explored their stress exposures and reactions during pregnancy, ways that stressors overlapped and interacted, and their priorities for stress reduction. Quantitative measures (Perceived Stress Scale, My Exposure to Violence Instrument Danger Assessment, Center for Epidemiologic Studies of Depression Scale, Revised, and Posttraumatic Stress Disorder Checklist-Civilian) supplemented qualitative descriptions of women’s stress exposures and reactions. Analyses explored relationships between stressors and women’s priorities for stress intervention. Lay advisors from the sample population reviewed qualitative interview guides for appropriateness, completeness, and language prior to interviews, and reviewed study findings for validity. Study findings were returned to the community in newsletter form. RESULTS Twenty-four low-income urban women participated in interviews. Women in the sample reported high stress, lifetime violence exposure, depression and posttraumatic stress disorder symptoms. The most common stressors reported were financial strain, violence exposure, and feelings of intense isolation and loneliness. Few participants reported having discussed psychosocial stressors with prenatal care providers. Participants in this study described connections with other women as desirable to relieve their stress and provided input on ways healthcare providers could facilitate such connections. DISCUSSION Clinical and research implications of findings are discussed, including approaches that health care providers may find useful to facilitate connections among vulnerable pregnant women. PMID:23278984

  7. 26 CFR 1.954-1 - Foreign base company income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... high tax exception. Adjusted net foreign base company income (or adjusted net insurance income) equals... income from subpart F income pursuant to the high tax exception, the $45 of full inclusion foreign base... 6—Compute adjusted net foreign base company income: (16) Foreign income tax imposed on net...

  8. Personal Income Taxation. National Education Association Search.

    ERIC Educational Resources Information Center

    National Education Association, Washington, DC. Research Div.

    The second in a series on school finance, this report describes the principles of fair and adequate state and local income taxation. The political setting is discussed, and the nature of indiviudal income taxes is explained by examining which states tax income and what income they tax. Tables 2, 3, and 4 demonstrate the expanding school financing…

  9. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  10. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  11. 26 CFR 31.3221-1 - Measure of employer tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers §...

  12. 26 CFR 31.3201-1 - Measure of employee tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees §...

  13. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on...

  14. Review of Tax Policy and Reform Issues.

    ERIC Educational Resources Information Center

    MacPhail-Wilcox, Bettye

    1982-01-01

    Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

  15. 26 CFR 1.411(b)(5)-1 - Reduction in rate of benefit accrual under a defined benefit plan.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Reduction in rate of benefit accrual under a defined benefit plan. 1.411(b)(5)-1 Section 1.411(b)(5)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. §...

  16. The Impact of Family Income on Child Achievement: Evidence from the Earned Income Tax Credit. Discussion Paper No. 1361-09

    ERIC Educational Resources Information Center

    Dahl, Gordon; Lochner, Lance

    2009-01-01

    Past estimates of the effect of family income on child development have often been plagued by endogeneity and measurement error. In this paper, we use two simulated instrumental variables strategies to estimate the causal effect of income on children's math and reading achievement. Our identification derives from the large, non-linear changes…

  17. Optimal greenhouse-gas reductions and tax policy in the [open quotes]DICE[close quotes] model

    SciTech Connect

    Nordhaus, W.D. )

    1993-05-01

    This new model DICE, (dynamic integrated climate-economy), extends earlier studies by integrating the economic costs and benefits of greenhouse gas reductions with a simple dynamic representation of the scientific links of emissions, concentrations, and climate change. This paper sketches the DICE model, presents the major results, and inquires into alternative approaches to recycling carbon-tax revenues.

  18. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  19. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  20. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  1. 20 CFR 404.408b - Reduction of retroactive monthly social security benefits where supplemental security income (SSI...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ....408b Section 404.408b Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND... retroactive monthly social security benefits where supplemental security income (SSI) payments were received for the same period. (a) When reduction is required. We will reduce your retroactive social...

  2. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

  3. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

  4. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... lease term. For this purpose, fair market value shall be determined without taking into account...

  6. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... lease term. For this purpose, fair market value shall be determined without taking into account...

  7. The impacts of electricity dispatch protocols on the emission reductions due to wind power and carbon tax.

    PubMed

    Yu, Yang; Rajagopal, Ram

    2015-02-17

    Two dispatch protocols have been adopted by electricity markets to deal with the uncertainty of wind power but the effects of the selection between the dispatch protocols have not been comprehensively analyzed. We establish a framework to compare the impacts of adopting different dispatch protocols on the efficacy of using wind power and implementing a carbon tax to reduce emissions. We suggest that a market has high potential to achieve greater emission reduction by adopting the stochastic dispatch protocol instead of the static protocol when the wind energy in the market is highly uncertain or the market has enough adjustable generators, such as gas-fired combustion generators. Furthermore, the carbon-tax policy is more cost-efficient for reducing CO2 emission when the market operates according to the stochastic protocol rather than the static protocol. An empirical study, which is calibrated according to the data from the Electric Reliability Council of Texas market, confirms that using wind energy in the Texas market results in a 12% CO2 emission reduction when the market uses the stochastic dispatch protocol instead of the 8% emission reduction associated with the static protocol. In addition, if a 6$/ton carbon tax is implemented in the Texas market operated according to the stochastic protocol, the CO2 emission is similar to the emission level from the same market with a 16$/ton carbon tax operated according to the static protocol. Correspondingly, the 16$/ton carbon tax associated with the static protocol costs 42.6% more than the 6$/ton carbon tax associated with the stochastic protocol. PMID:25607824

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... using the cash basis method of accounting for income and foreign tax credits, pays $100 of foreign taxes... individual using the cash basis method of accounting for income and foreign tax credits, pays creditable... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources......

  9. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11... accounting. ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Revocation of election to report income on...

  10. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11... accounting. ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Revocation of election to report income on...

  11. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11... accounting. ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Revocation of election to report income on...

  12. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11... accounting. ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Revocation of election to report income on...

  13. 26 CFR 13.11 - Revocation of election to report income on the installment basis.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 13.11... accounting. ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Revocation of election to report income on...

  14. 26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., $60,000 of which is interest income, and expenses directly connected with the production of such interest income in the amount of $10,000. Assume also that at the end of the taxable year Corporation M...

  15. 26 CFR 1.6073-1 - Time and place for filing declarations of estimated income tax by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... from farming is the estimated income resulting from oyster farming, the cultivation of the soil, the..., seaweeds, or other aquatic forms of animal and vegetable life. The estimated gross income from...

  16. 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)

  17. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-2 Adjustments to taxable income. (a)...

  18. 26 CFR 1.535-2 - Adjustments to taxable income.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Adjustments to taxable income. 1.535-2 Section 1.535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-2 Adjustments to taxable income. (a)...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 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...