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1

Canadian Mine Tax System Possible deductions  

E-print Network

· Canadian Mine Tax System · Possible deductions ­ Resource Allowances ­ Capital Cost Allowances MIN E 408: Mining Enterprise Economics Mine Taxation A good 2 page summary: http://www.nrcan.gc.ca/mms-smm/busi-indu/mtr-rdm/mst-rps-eng.htm#lnk15 http://www.pwc.com/en_CA/ca/mining/publications/canadian-mining-taxation

Boisvert, Jeff

2

Canadian Mine Tax System Possible deductions  

E-print Network

08-1 · Canadian Mine Tax System · Possible deductions ­ Resource Allowances ­ Capital Cost Allowances MIN E 408: Mining Enterprise Economics Mine Taxation A good 2 page summary: http://www.nrcan.gc.ca/mms-smm/busi-indu/mtr-rdm/mst-rps-eng.htm#lnk15 http://www.pwc.com/en_CA/ca/mining/publications/canadian-mining-taxation

Boisvert, Jeff

3

Following new tax rules on charitable deductions.  

PubMed

The Omnibus Budget Reconciliation Act of 1993 established new rules governing individuals who make donations to charitable organizations and organizations that provide goods and services in return for charitable donations. Healthcare financial managers and fund-raising personnel need to become familiar with these rules so they can assure that donors of charitable contributions to their organizations will receive appropriate tax deductions and that the organizations themselves will not incur penalties for failing to make proper disclosures. PMID:10146096

Luecke, R W; Sossi, F T

1994-11-01

4

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

5

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

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

2014-04-01

6

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

7

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

8

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

9

Pre-Tax Parking Deduction Plan This brochure is intended to provide highlights of the California State University (CSU) Pre-Tax Parking Deduction Plan.  

E-print Network

Pre-Tax Parking Deduction Plan This brochure is intended to provide highlights of the California State University (CSU) Pre-Tax Parking Deduction Plan. Pre-tax parking plans are governed by rules set Overview The CSU Pre-Tax Parking Deduction Plan allows you to pay for CSU parking expenses with pre-tax

de Lijser, Peter

10

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053-6 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2010-04-01

11

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053-6 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2013-04-01

12

26 CFR 20.2053-6 - Deduction for taxes.  

...2014-04-01 2013-04-01 true Deduction for taxes. 20.2053-6 Section 20.2053-6 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2014-04-01

13

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Deduction for taxes. 20.2053-6 Section 20.2053-6 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2012-04-01

14

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Deduction for taxes. 20.2053-6 Section 20.2053-6 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

2011-04-01

15

Should Commuting Expenses Be Tax Deductible? A Welfare Analysis  

Microsoft Academic Search

This paper asks whether or not commuting expenses should be tax deductible. In order to answer this question, a simple multiregion model of (im-)perfect household and worker mobility is employed. The paper shows that deductibility is clearly inefficient only if households are perfectly mobile and if households cannot choose their place of work. If the region of work is not

Matthias Wrede

2001-01-01

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

2010-04-01

17

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

ERIC Educational Resources Information Center

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

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

18

Tax Deductions for Tuition: A Poor Fit under Existing Law and a Misguided Proposal for Change.  

ERIC Educational Resources Information Center

Disagrees with Mark Eblen's proposal that the costs of obtaining a college education should be tax deductible. College tuition is not closely analogous to other investments. Although federal subsidization of postsecondary education is desirable, a tax deduction is a poor delivery method. Government already provides subsidized state colleges,

Melone, Matthew A.

1997-01-01

19

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions  

SciTech Connect

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

Deru, M.

2007-02-01

20

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions, Second Edition  

SciTech Connect

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code enacted in Section 1331 of the 2005 Energy Policy Act and noted in Internal Revenue Service Notice 2006-52. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning; and service hot water systems.

Deru, M.

2007-05-01

21

26 CFR 1.164-1 - Deduction for taxes.  

Code of Federal Regulations, 2010 CFR

...references. For the definition of the term real property taxes, see paragraph...164-3. For the definition of the term foreign taxes, see paragraph...164-3. For the definition of the term general sales taxes, see...

2010-04-01

22

Tax-deductible alcohol: an issue of public health policy and prevention strategy.  

PubMed

In 1982 U.S. businesses will spend over $10 billion (12 percent of the total retail alcohol market) on alcoholic beverages which will be consumed by top executives, professionals, and other white-collar employees in a variety of business and personal settings. The Internal Revenue Service, through a series of vaguely defined tax deduction categories, permits these expenditures to be deducted from corporate and individual taxes as "ordinary and necessary" to the conduct of business, costing U.S. taxpayers between $3 and $5 billion annually in lost tax receipts. This article examines the scope and legal underpinnings of the IRS tax expenditure policy; its impact on drinking habits and drinking problems among the nation's business and professional elite; the arguments for permitting the subsidization of corporate drinking habits; reform measures that are available to policymakers; and the barriers to effective implementation. PMID:6841939

Mosher, J F

1983-01-01

23

Income Tax Deductions for Family Day Care Homes. Southeastern Day Care Bulletin No. 1.  

ERIC Educational Resources Information Center

Women who provide day care in their own homes augment their modest earnings in some cases if they take afvantage of deductions permitted under the Internal Revenue regulations concerning use of private homes for business purposes. Where combined family income is at a level where income tax is payable, it may be profitable to calculate all

Galambos, Eva C.

24

Take the "Ow!" Out of Taxes Now: How to Plan for and Increase Your Medical Deductions  

ERIC Educational Resources Information Center

Each year countless taxpayers overpay simply because they're not taking full advantage of medical deductions. Individuals with disabilities are especially at risk. Time and energy spent running around to doctor visits, therapy sessions, and the like can leave little left to spend on preparing taxes. Fortunately, with a little effort year round and

Medisky, Shannon M.

2009-01-01

25

Analysis of Tax-deductible Interest Payments for Re-advanceable Canadian Mortgages  

NASA Astrophysics Data System (ADS)

According to Canadian tax law the interest on loans used for investment purposes is tax deductible while interest on personal mortgage loans is not. One way of transforming from non-tax deductible to tax deductible interest expenses is to borrow against home equity to make investments. A re-advanceable mortgage is a product specifically designed to take advantage of this tax discrepancy. Using simulation we study the risk associated with the re-advanceable mortgage strategy to provide a better description of the mortgagor's position. We assume that the mortgagor invests the borrowings secured by home equity into a single risky asset (e.g., stock or mutual fund) whose evolution is described by geometric Brownian motion (GBM). With a re-advanceable mortgage we find that the average mortgage payoff time is less than the original mortgage term. However, there is considerable variation in the payoff times with a significant probability of a payoff time exceeding the original mortgage term. Higher income homeowners enjoy a payoff time distribution with both a lower average and a lower standard deviation than low-income homeowners. Thus this strategy is most beneficial to those with the highest income. We also find this strategy protects the homeowner in the event of job loss. This work is important to lenders, financial planners and homeowners to more fully understand the benefits and risk associated with this strategy.

Naseem, Almas; Reesor, Mark

2011-11-01

26

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

27

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

28

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

29

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

30

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

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

2014-04-01

31

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

Microsoft Academic Search

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

Susanna Loeb; Miguel Socias

2004-01-01

32

Tax Deductions  

MedlinePLUS

... Team Run Rock N Roll San Antonio Half Marathon 12/7/14 Tori and Team Boston Run the Boston Half Marathon 10/12/14 Kristen Advocates through TGF to ... Successful TGF Fundraiser Meet the 2014 TCS NYC Marathon Team Week Without Wheat Challenge Celiac Disease Foundation ...

33

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.  

...2014-04-01 2013-04-01 true Right of recovery of gift taxes in the case of certain marital deduction property...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2014-04-01

34

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case of certain marital deduction property...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2010-04-01

35

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Right of recovery of gift taxes in the case of certain marital deduction property...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2013-04-01

36

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2010-04-01 true Right of recovery of gift taxes in the case of certain marital deduction property...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2011-04-01

37

26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Right of recovery of gift taxes in the case of certain marital deduction property...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2012-04-01

38

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

39

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

Code of Federal Regulations, 2011 CFR

...expenses of administration, or taxes, to preserve the estate, or...Federal income and employment tax purposes by N. In the six months prior to D's death, D's poor health prevents D from making...25x received by E for income tax purposes. Barring any...

2011-04-01

40

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

...expenses of administration, or taxes, to preserve the estate, or...Federal income and employment tax purposes by N. In the six months prior to D's death, D's poor health prevents D from making...25x received by E for income tax purposes. Barring any...

2014-04-01

41

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

Code of Federal Regulations, 2013 CFR

...expenses of administration, or taxes, to preserve the estate, or...Federal income and employment tax purposes by N. In the six months prior to D's death, D's poor health prevents D from making...25x received by E for income tax purposes. Barring any...

2013-04-01

42

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

Code of Federal Regulations, 2012 CFR

...expenses of administration, or taxes, to preserve the estate, or...Federal income and employment tax purposes by N. In the six months prior to D's death, D's poor health prevents D from making...25x received by E for income tax purposes. Barring any...

2012-04-01

43

The University of California is a 501(c)(3) organization. Gifts are tax deductible to the full extent allowed by law. Craig Matthew Childers Fund for  

E-print Network

The University of California is a 501(c)(3) organization. Gifts are tax deductible to the full with inflation. Please join us in supporting this effort. Our initial fundraising goal is $250,000. Gifts at all levels, pledges (up to five years), planned gifts, and gifts of stock or real property may be made

California at Davis, University of

44

26 CFR 1.58-3T - Treatment of non-alternative tax itemized deductions by trusts and estates and their...  

Code of Federal Regulations, 2010 CFR

Treatment of non-alternative tax itemized deductions by trusts and estates and their beneficiaries in taxable years beginning after December 31, 1982 (temporary). 1.58-3T Section 1.58-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME...

2010-04-01

45

18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.  

Code of Federal Regulations, 2013 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4082 Account 408.2, Taxes other than income taxes, other...

2013-04-01

46

18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.  

Code of Federal Regulations, 2012 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4082 Account 408.2, Taxes other than income taxes, other...

2012-04-01

47

18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.  

Code of Federal Regulations, 2010 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4082 Account 408.2, Taxes other than income taxes, other...

2010-04-01

48

A Primer on Taxes  

ERIC Educational Resources Information Center

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

AGB Reports, 1978

1978-01-01

49

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

Code of Federal Regulations, 2013 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4092 Account 409.2, Income taxes, other income and...

2013-04-01

50

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

Code of Federal Regulations, 2011 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4092 Account 409.2, Income taxes, other income and...

2011-04-01

51

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

Code of Federal Regulations, 2010 CFR

...bequeathed $90,000 to a nephew, $10,000 to Charity A, and the remainder of his estate to Charity B. State inheritance tax in the amount of...the nephew, $1,500 upon the bequest to Charity A, and $15,000 upon the bequest to...

2010-04-01

52

Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax  

PubMed Central

Objective To assess the impact of state laws requiring or encouraging employers to establish section 125 cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 20082009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missourithree states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 1517 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a snowball fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. PMID:21054377

Hall, Mark A; Hager, Christie L; Orentlicher, David

2011-01-01

53

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

Code of Federal Regulations, 2012 CFR

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2012-04-01

54

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

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2014-04-01

55

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

Code of Federal Regulations, 2013 CFR

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2013-04-01

56

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

Code of Federal Regulations, 2011 CFR

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2011-04-01

57

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

Code of Federal Regulations, 2010 CFR

...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles and certain other listed property...deductions under section 168 for passenger automobiles. Section 280F(b)...

2010-04-01

58

26 CFR 1.702-2 - Net operating loss deduction of partner.  

Code of Federal Regulations, 2013 CFR

...operating loss deduction of partner. 1.702-2 Section 1...INCOME TAXES (CONTINUED) Partners and Partnerships 1.702-2...operating loss deduction of partner. For the purpose of...deduction under section 172, a partner shall take into...

2013-04-01

59

26 CFR 1.702-2 - Net operating loss deduction of partner.  

Code of Federal Regulations, 2012 CFR

...operating loss deduction of partner. 1.702-2 Section 1...INCOME TAXES (CONTINUED) Partners and Partnerships 1.702-2...operating loss deduction of partner. For the purpose of...deduction under section 172, a partner shall take into...

2012-04-01

60

26 CFR 1.702-2 - Net operating loss deduction of partner.  

Code of Federal Regulations, 2011 CFR

...operating loss deduction of partner. 1.702-2 Section 1...INCOME TAXES (CONTINUED) Partners and Partnerships 1.702-2...operating loss deduction of partner. For the purpose of...deduction under section 172, a partner shall take into...

2011-04-01

61

26 CFR 1.702-2 - Net operating loss deduction of partner.  

Code of Federal Regulations, 2010 CFR

...operating loss deduction of partner. 1.702-2 Section 1...CONTINUED) INCOME TAXES Partners and Partnerships 1.702-2...operating loss deduction of partner. For the purpose of...deduction under section 172, a partner shall take into...

2010-04-01

62

26 CFR 1.702-2 - Net operating loss deduction of partner.  

...operating loss deduction of partner. 1.702-2 Section 1...INCOME TAXES (CONTINUED) Partners and Partnerships 1.702-2...operating loss deduction of partner. For the purpose of...deduction under section 172, a partner shall take into...

2014-04-01

63

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

64

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

65

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

66

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

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

2014-04-01

67

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

68

18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.  

Code of Federal Regulations, 2011 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4102 Account 410.2, Provision for deferred income taxes,...

2011-04-01

69

18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.  

Code of Federal Regulations, 2012 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4102 Account 410.2, Provision for deferred income taxes,...

2012-04-01

70

26 CFR 1.651(a)-1 - Simple trusts; deduction for distributions; in general.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Simple trusts; deduction for distributions; in general...INCOME TAX (CONTINUED) INCOME TAXES Trusts Which Distribute Current Income Only 1.651(a)-1 Simple trusts; deduction for distributions; in...

2010-04-01

71

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section...TAX (CONTINUED) INCOME TAXES China Trade Act Corporations 1.941-1 Special deduction for China Trade Act corporations. In addition...

2010-04-01

72

Tax Reform Implications for Rural Communities and Farmers.  

ERIC Educational Resources Information Center

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and

Durst, Ron L.; Reeder, Richard J.

1987-01-01

73

26 CFR 1.469-7 - Treatment of self-charged items of interest income and deduction.  

Code of Federal Regulations, 2010 CFR

... Treatment of self-charged items of interest income and deduction. 1.469-7 Section 1.469-7...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Taxable Year for Which Deductions Taken...

2010-04-01

74

26 CFR 1.617-2 - Limitation on amount deductible.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.617-2 Limitation on amount...or incurred before January 1, 1970, a taxpayer may deduct exploration expenditures...

2010-04-01

75

26 CFR 1.617-2 - Limitation on amount deductible.  

Code of Federal Regulations, 2011 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.617-2 Limitation on amount...or incurred before January 1, 1970, a taxpayer may deduct exploration expenditures...

2011-04-01

76

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

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

2014-04-01

77

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

78

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

79

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

80

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

81

26 CFR 1.615-6 - Election to deduct under section 615.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.615-6 Election to deduct under...Internal Revenue service center with whom the taxpayer's income tax return is required...

2010-04-01

82

26 CFR 1.615-6 - Election to deduct under section 615.  

Code of Federal Regulations, 2011 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.615-6 Election to deduct under...Internal Revenue service center with whom the taxpayer's income tax return is required...

2011-04-01

83

Government Role, Tax policy, and Insurance Market  

Microsoft Academic Search

This paper extends the analysis of Kaplow (1992) to examine, under asymmetric information, how the demand for insurance by individuals of various risk types is affected by different tax deduction policies. The results show that the income tax rate plays an important role in determining whether the effects of insurance premium deduction and loss deduction policies are positive or negative.

Chu-Shiu Li; Chwen-Chi Liu; Chen-Sheng Yang

84

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section... INCOME TAXES (CONTINUED) China Trade Act Corporations 1.941-1 Special deduction for China Trade Act corporations. In addition...

2012-04-01

85

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

...2013-04-01 true Special deduction for China Trade Act corporations. 1.941-1 Section... INCOME TAXES (CONTINUED) China Trade Act Corporations 1.941-1 Special deduction for China Trade Act corporations. In addition...

2014-04-01

86

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section... INCOME TAXES (CONTINUED) China Trade Act Corporations 1.941-1 Special deduction for China Trade Act corporations. In addition...

2013-04-01

87

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section... INCOME TAXES (CONTINUED) China Trade Act Corporations 1.941-1 Special deduction for China Trade Act corporations. In addition...

2011-04-01

88

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

89

26 CFR 1.611-1 - Allowance of deduction for depletion.  

Code of Federal Regulations, 2011 CFR

...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.611-1 Allowance...oil and gas wells, other natural deposits, and timber ...a deduction in computing taxable income in the case of...

2011-04-01

90

26 CFR 1.611-1 - Allowance of deduction for depletion.  

Code of Federal Regulations, 2010 CFR

...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.611-1 Allowance...oil and gas wells, other natural deposits, and timber ...a deduction in computing taxable income in the case of...

2010-04-01

91

Contribution retribution. Health system, CEO must pay excise taxes after pressuring workers to help fund state association's PAC through payroll deductions.  

PubMed

The IRS wants not-for-profit health systems to remember to keep their distance from politics--it's taxing the payroll contributions at one system that went to a state hospital association's PAC. Kenneth Robbins, left, says hospitals should always be conscious of activities that could jeopardize their tax-exempt status. "It's an issue we've been concerned with as long as I can remember," he says. PMID:15624291

Taylor, Mark

2004-11-22

92

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

ERIC Educational Resources Information Center

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

Nixon, Nan

1983-01-01

93

How would a flat tax affect small businesses?  

Microsoft Academic Search

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

John E. Golob

1996-01-01

94

Tax shelters and corporate debt policy  

Microsoft Academic Search

We gather a unique sample of 44 tax shelter cases to investigate the magnitude of tax shelter activity and whether participating in a shelter is related to corporate debt policy. The average annual deduction produced by the shelters in our sample is very large, equaling approximately nine percent of asset value. These deductions are more than three times as large

John R. Graham; Alan L. Tucker

2006-01-01

95

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.  

Code of Federal Regulations, 2011 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.514(a)-2 Business lease rents and deductions for...

2011-04-01

96

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.  

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.514(a)-2 Business lease rents and deductions for...

2014-04-01

97

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.  

Code of Federal Regulations, 2012 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.514(a)-2 Business lease rents and deductions for...

2012-04-01

98

26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.  

Code of Federal Regulations, 2013 CFR

...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations 1.514(a)-2 Business lease rents and deductions for...

2013-04-01

99

26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.  

Code of Federal Regulations, 2010 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.615-2 Deduction of pre-1970...the total limitation of $100,000, a taxpayer who has made exploration...

2010-04-01

100

26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.  

Code of Federal Regulations, 2011 CFR

...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources 1.615-2 Deduction of pre-1970...the total limitation of $100,000, a taxpayer who has made exploration...

2011-04-01

101

Comparative analysis of tax exempt status for Federal income and Windfall Profit taxation  

SciTech Connect

The rationale for granting tax-exempt status to charitable, educational, religious, and scientific (CERS) organizations is examined in light of the limited exemption given to small-volume royalty owners under the Crude Oil Windfall Profits Tax Act of 1980 (WPT). A table of income-tax-exempt organizations comparing their status in regard to income taxes, the WPT, and deductible contributions shows that some are subject to the WPT. This not only means a loss of revenue for some, but represents a new policy in limiting the tax-exempt status for passive income. The decision to apply WPT is shown to be contrary to previous tax acts. This raises the possibility of Constitutional questions and litigation, but bills to exempt small-royalty owners may be the best solution. 74 references. (DCK9

Reese, C.E.; Black, R.L.

1981-03-01

102

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Apportionment of taxes on real property between seller and purchaser...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

2013-04-01

103

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Apportionment of taxes on real property between seller and purchaser...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

2012-04-01

104

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions...

2013-04-01

105

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Apportionment of taxes on real property between seller and purchaser...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

2010-04-01

106

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions...

2012-04-01

107

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

...2014-04-01 2014-04-01 false Apportionment of taxes on real property between seller and purchaser...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

2014-04-01

108

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.  

...2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions...

2014-04-01

109

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions...

2011-04-01

110

26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Apportionment of taxes on real property between seller and purchaser...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

2011-04-01

111

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for Individuals...

2010-04-01

112

TAX-SHELTERED INVESTMENT PROGRAM Capital Area Health Consortium (CAHC) has a Tax-Sheltered Investment Plan (403b) available for its  

E-print Network

Page 94 TAX-SHELTERED INVESTMENT PROGRAM Capital Area Health Consortium (CAHC) has a Tax-Sheltered Investment Plan (403b) available for its employees. Money may be deducted from each paycheck on a pre-tax basis (403B) or a post-tax basis (Roth). The pre-tax option reduces the amount of income that is taxed

Oliver, Douglas L.

113

Tax Avoidance And The Deadweight Loss Of The Income Tax  

Microsoft Academic Search

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

Martin Feldstein

1999-01-01

114

26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.  

Code of Federal Regulations, 2011 CFR

...Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. 25.2522(c)-2...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2011-04-01

115

26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.  

Code of Federal Regulations, 2010 CFR

...Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. 25.2522(c)-2...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2010-04-01

116

26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.  

Code of Federal Regulations, 2013 CFR

...Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. 25.2522(c)-2...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2013-04-01

117

26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.  

...Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. 25.2522(c)-2...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2014-04-01

118

26 CFR 25.2522(c)-2 - Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969.  

Code of Federal Regulations, 2012 CFR

...Disallowance of charitable, etc., deductions in the case of gifts made after December 31, 1969. 25.2522(c)-2...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2012-04-01

119

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.  

Code of Federal Regulations, 2010 CFR

...deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642...CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries 1.642(h...deductions on termination of an estate or trust. (a) If, on the termination...

2010-04-01

120

26 CFR 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.  

Code of Federal Regulations, 2010 CFR

...1.6001-1 of this chapter (Income Tax Regulations), records and documentation, including architectural plans and blueprints, contracts, and any building permits, of all the facts necessary to determine the amount of any deduction to which...

2010-04-01

121

26 CFR 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.  

Code of Federal Regulations, 2011 CFR

...1.6001-1 of this chapter (Income Tax Regulations), records and documentation, including architectural plans and blueprints, contracts, and any building permits, of all the facts necessary to determine the amount of any deduction to which...

2011-04-01

122

Parsing as deduction  

Microsoft Academic Search

By exploring the relationship between parsing and deduction, a new and more general view of chart parsing is obtained, which encompasses parsing for grammar formalisms based on unification, and is the basis of the Earley Deduction proof procedure for definite clauses. The efficiency of this approach for an interesting class of grammars is discussed.

Fernando C. N. Pereira; David H. D. Warren

1983-01-01

123

Tax Options for Financing Health Care Reform  

Microsoft Academic Search

Summary Several tax options have been proposed to provide financing for health care reform. President Obama has proposed restricting itemized deductions for high income taxpayers, along with some narrower provisions. The Senate Finance Committee has provided a list of options for health- related tax provisions. Individuals testifying at a round-table discussion have also proposed a number of other options, including

Jane G. Gravelle

124

Tax treatment of owner occupied housing and wealth inequality  

Microsoft Academic Search

We construct a quantitative general equilibrium lifecycle model with housing tenure decisions to investigate the degree to which wealth inequality in the United States is affected by the preferential tax treatment of home-ownership. Favorable tax treatment of owner occupied housing in the form of home mortgage interest and property tax deductibility, and the untaxed nature of imputed rents, provides a

Johanna L. Francis

2011-01-01

125

Tax Arbitrage by Colleges and Universities. A CBO Study  

ERIC Educational Resources Information Center

Colleges and universities enjoy a variety of federal tax preferences that are designed to support a broader public purpose--the advancement of higher education and research. Not only are institutions of higher learning exempt from paying federal income taxes, they also are eligible to receive tax deductible charitable contributions and allowed to

Congressional Budget Office, 2010

2010-01-01

126

Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks  

Microsoft Academic Search

We test whether banks' investment and financing policies can be explained by tax status. We document changes in bank holdings of municipal bonds in response to changes in tax rules relating to deductibility of interest expense. We also document an association between banks' marginal tax rates and their investment and financing decisions, which is consistent with the existence of tax

Myron S Scholes; G. Peter Wilson; Mark A Wolfson

1990-01-01

127

Capital Structure and Taxes: What Happens When You (Also) Subsidize Equity?  

E-print Network

Capital Structure and Taxes: What Happens When You (Also) Subsidize Equity? Frédéric Panier significantly responds to changing tax incentives. To identify the effect of taxes, we exploit the introduction of a novel tax provision (the notional interest deduction, or NID) as an arguably exogenous source

Straight, Aaron

128

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

Code of Federal Regulations, 2012 CFR

... Overpayment of income tax on account of bad debts, worthless securities, etc. 301... Overpayment of income tax on account of bad debts, worthless securities, etc. ...overpayment caused by the deductibility of a bad debt under section 166 or section...

2012-04-01

129

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

Code of Federal Regulations, 2011 CFR

... Overpayment of income tax on account of bad debts, worthless securities, etc. 301... Overpayment of income tax on account of bad debts, worthless securities, etc. ...overpayment caused by the deductibility of a bad debt under section 166 or section...

2011-04-01

130

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

Code of Federal Regulations, 2010 CFR

... Overpayment of income tax on account of bad debts, worthless securities, etc. 301... Overpayment of income tax on account of bad debts, worthless securities, etc. ...overpayment caused by the deductibility of a bad debt under section 166 or section...

2010-04-01

131

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

Code of Federal Regulations, 2013 CFR

... Overpayment of income tax on account of bad debts, worthless securities, etc. 301... Overpayment of income tax on account of bad debts, worthless securities, etc. ...overpayment caused by the deductibility of a bad debt under section 166 or section...

2013-04-01

132

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

... Overpayment of income tax on account of bad debts, worthless securities, etc. 301... Overpayment of income tax on account of bad debts, worthless securities, etc. ...overpayment caused by the deductibility of a bad debt under section 166 or section...

2014-04-01

133

How Deductive Are You?  

NSDL National Science Digital Library

Students use deductive reasoning and their powers of observation to identify mystery items in a sealed, brown-paper bag. By using items such as bells, bags of water, coffee beans, and bags of frozen vegetables, teachers can encourage students to utilize their senses in order to make an identification.

Jeffery, Sharon

2004-09-01

134

Deductions from Fossil Preservtion  

NSDL National Science Digital Library

Students will view fossils, sometimes with supporting illustrations, and answer questions about them via deductive reasoning. The exercise is highly interactive, with the instructor providing hints and helpful questions. The questions concern ways in which fossil preservation reveals information about things like what kind of organism the fossil represents, how that organism lived, and how the fossil came into being.

Stanley, Steven

135

The President's Agenda for Tax Relief  

NSDL National Science Digital Library

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

2001-01-01

136

Tax Game  

NSDL National Science Digital Library

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

Blecha, Betty J.

137

Transforming White Light into Rainbows: Segmentation Strategies for Successful School Tax Elections  

ERIC Educational Resources Information Center

In the late 1600s, British physicist Sir Isaac Newton first demonstrated refraction and dispersion in a triangular prism. He discovered that a prism could decompose white light into a spectrum. Hold a prism up to the light at the correct angle and white light magically splits into vivid colors of the rainbow! So what do prisms and rainbows have to

Senden, J. Bradford; Lifto, Don E.

2009-01-01

138

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

NASA Astrophysics Data System (ADS)

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

Sedmak, M. R.

139

26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.  

Code of Federal Regulations, 2011 CFR

...relating to diesel and special motor fuels), the tax imposed by...to highway use tax on highway motor vehicles). In addition, the...6424 (relating to lubricating oil used otherwise than in a highway motor vehicle), and section...

2011-04-01

140

26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.  

Code of Federal Regulations, 2010 CFR

...relating to diesel and special motor fuels), the tax imposed by...to highway use tax on highway motor vehicles). In addition, the...6424 (relating to lubricating oil used otherwise than in a highway motor vehicle), and section...

2010-04-01

141

Social Altruism, Tax Policy, and Crime: A Cautionary Tale  

Microsoft Academic Search

This present investigation, drawing on social altruism theory, considers the feasibility of manipulating the federal tax code to reduce the level of crime across macro-social units. The OLS regression analyses of state level data reveal that the ratio of tax deductible contributions to the total number of returns is positively related to violent, and to a lesser extent property, crime

Mitchell B. Chamlin; Kenneth J. Novak; Christopher T. Lowenkamp; John K. Cochran

1999-01-01

142

Principles and Implementation of Deductive Parsing  

Microsoft Academic Search

We present a system for generating parsers based directly on the metaphor of parsing as deduction. Parsing algorithms can be represented directly as deduction systems, and a single deduction engine can inter- pret such deduction systems so as to implement the corresponding parser. The method generalizes easily to parsers for augmented phrase structure formalisms, such as denite-clause grammars and other

Stuart M. Shieber; Yves Schabes; Fernando C. N. Pereira

1995-01-01

143

26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.  

Code of Federal Regulations, 2010 CFR

...begins to build a hotel. In 1957 B pays $3,000 social security taxes in connection...capitalize the social security taxes paid in erecting the hotel; he may deduct the $3,000 social security taxes paid in erecting the hotel. Example...

2010-04-01

144

Designing Alternatives to State Motor Fuel Taxes  

E-print Network

Designing Alternatives to State Motor Fuel Taxes All states rely on gasoline taxes as one source to road usage for most light vehicles, so the gas tax could be viewed as a user charge. Increasing fuel as a substitute for fuel taxes. by Anthony M. Rufolo and Robert L. Bertini 33 Transportation Quarterly, Vol. 57

Bertini, Robert L.

145

Start a New Gift Deduction Change My Current Gift Deduction Change My Designation Cancel My Gift Deduction  

E-print Network

Start a New Gift Deduction Change My Current Gift Deduction Change My Designation Cancel My Gift, until you cancel in writing (using this form) to the Gift Administration Office or your employment at UCSC terminates. I authorize monthly payroll deduction of: $10(min) $50 $100 other: Gift Installment

California at Santa Cruz, University of

146

19 CFR 152.105 - Deductive value.  

...objective and quantifiable data relating to the cost of the work performed. Accepted industry formulas, recipes, methods of construction, and other industry practices would form the basis for the deduction. That deduction also will...

2014-04-01

147

18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...  

Code of Federal Regulations, 2010 CFR

...Tax Reform Act of 1969, 83 Stat. 487, 625, natural gas pipeline companies which have exercised the option provided...to deduct such balances from the rate base of natural gas pipeline companies in rate proceedings. (Secs....

2010-04-01

148

Quantum deduction rules (preliminary version)  

E-print Network

Quantum deduction rules (preliminary version) Pavel Pudl??ak # March 27, 2007 Abstract We define propositional quantum Frege proof systems and compare it with classical Frege proof systems. 1 Introduction In this paper we shall address the question whether quantum circuits could help us prove theorems faster than

Pudlák, Pavel

149

Are you one of the many Canadians stressed about filing your income tax return by the  

E-print Network

can put more money in your pocket RRSPs (Registered Retirement Savings Plans) are one of the best ways to reduce your tax burden. Any money that you contribute to an RRSP is deducted from your overall taxable income. For example, if you earn $65,000 per year and contribute $5,000 to an RRSP, you only pay tax

Northern British Columbia, University of

150

Donating the Voucher: An Alternative Tax Treatment of Private School Enrollment. NBER Working Paper No. 18525  

ERIC Educational Resources Information Center

Approximately 10 percent of school-age children in the United States are enrolled in private schools, relieving the financial burden on public school systems, and the taxpayers who support them, of the cost of their education. At present, the tax code does not allow families who provide this financial relief an income tax deduction, even though

Samwick, Andrew A.

2012-01-01

151

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

Microsoft Academic Search

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

Joseph R. Antos

152

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

ERIC Educational Resources Information Center

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

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

153

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

E-print Network

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

154

Taxing Situations.  

ERIC Educational Resources Information Center

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

Sabo, Sandra R.

1995-01-01

155

48 CFR 49.204 - Deductions.  

Code of Federal Regulations, 2010 CFR

...204 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Additional Principles for Fixed-Price Contracts Terminated for Convenience 49.204 Deductions. From...

2010-10-01

156

34 CFR 32.10 - Deductions process.  

Code of Federal Regulations, 2011 CFR

...2011-07-01 false Deductions process. 32.10 Section 32...EMPLOYEES 32.10 Deductions process. (a) Debts must...the employee on the date of separation. If the debt cannot be liquidated...the employee on the date of separation, the debt must be...

2011-07-01

157

34 CFR 32.10 - Deductions process.  

Code of Federal Regulations, 2010 CFR

...2010-07-01 false Deductions process. 32.10 Section 32...EMPLOYEES 32.10 Deductions process. (a) Debts must...the employee on the date of separation. If the debt cannot be liquidated...the employee on the date of separation, the debt must be...

2010-07-01

158

Effect of boundary layer on thrust deduction  

Microsoft Academic Search

It is noted that methods of computing thrust deduction usually ignore viscous effects and assume that the flow field of the ship and propeller is irrotational. The computed values of the thrust deduction with and without the boundary layer and wake were compared. A streamlined body of revolution was selected, and a sink on the axis behind the body was

S. P. G. Dinavahi; L. Landweber

1981-01-01

159

Lighting  

SciTech Connect

EPAct covers a vast territory beyond lighting and, like all legislation, also contains numerous {open_quotes}favors,{close_quotes} compromises, and even some sleight-of-hand. Tucked away under Title XIX, for example, is an increase from 20% to 28% tax on gambling winnings, effective January 1, 1993 - apparently as a way to help pay for new spending listed elsewhere in the bill. Overall, it is a landmark piece of legislation, about a decade overdue. It remains to be seen how the Federal Government will enforce upgrading of state (or even their own) energy codes. There is no mention of funding for {open_quotes}energy police{close_quotes} in EPAct. Merely creating such a national standard, however, provides a target for those who sincerely wish to create an energy-efficient future.

Audin, L. [Columbia Univ., New York, NY (United States)

1994-12-31

160

Tax Forms  

NSDL National Science Digital Library

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

Ledvina, Mary J.

1997-01-01

161

Taxing energy  

SciTech Connect

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

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

1990-01-01

162

Sequent Calculi and Bidirectional Natural Deduction  

E-print Network

EUROCORES programme "LogiCCC -- Mod- elling Intelligent Interaction" (DFG grant Schr 275 into bidirectional natural deduction. This translation is spelled out in detail in (von Plato, 2001). The system

Schroeder-Heister, Peter

163

A General Framework for Modal Deduction  

NASA Technical Reports Server (NTRS)

A general method of automated modal logic theorem proving is discussed and illustrated. This method is based on the substitutional framework for the development of systems for hybrid reasoning. Sentences in modal logic are translated into a constraint logic in which the constraints represent the connections between worlds in the possible world semantics for modal logic. Deduction in the constraint logic is performed by a non-modal deductive system which has been systematically enhanced with special-purpose constraint processing mechanisms. The result is a modal logic theorem prover, whose soundness and completeness is an immediate consequence of the correctness of the non-modal deductive system and some general results on constraint deduction. The framework achieves significant generality in that it provides for the extension of a wide range of non-modal systems to corresponding modal systems and that can be done for a wide range of modal logics.

Frisch, Alan M.; Scherl, Richard B.

1991-01-01

164

Public health reasoning: much more than deduction  

PubMed Central

The deductive paradigm has produced notable successes in epidemiology and public health. But while deductive logic has made a substantial contribution to the public health field, it must be recognized that there are also limits to that contribution. This report examines one such limit: the need for non-deductive models in public health reasoning. The findings of a study of public health reasoning in 879 members of the public are reported. Four non-deductive strategies were chosen for their capacity to bridge gaps in ones knowledge. It emerged that subjects were adept at using these strategies in the absence of knowledge to arrive at judgements about public health problems. The implications of this finding for public health communication are discussed. PMID:24047328

2013-01-01

165

An Application Perspective to Deductive Object Bases  

Microsoft Academic Search

Deductive object bases (DOBs) attempt to combine the advantages of deductiverelational databases with those of object-oriented databases. Froman application perspective it is often not clear for what kind of applicationsthis combination yields significant advantages. We argue for supporting distributeddesign environments by deductive object bases as repositories andsummarize experiences made with our system ConceptBase.1 IntroductionFrom a technical side, it seems an

Matthias Jarke; Martin Staudt Rwth Aachen; V Informatik

1993-01-01

166

DEDUCTIVE CAUSE-CONSEQUENCE ANALYSIS (DCCA)  

Microsoft Academic Search

In this paper we present a new form of formal safety analysis: deductive cause-consequence analysis (DCCA). Deductive Cause-Consequence Analysis is a way to use formal methods for safety analysis. It substitutes error-prone informal reasoning by mathematical proofs. DCCA allows to rigorously prove whether a failure on component level is the cause for system failure or not. DCCA is a formal

Frank Ortmeier; Wolfgang Reif; Gerhard Schellhorn

167

A Functional Programming Approach to Deductive Databases  

Microsoft Academic Search

We introduce a persistent functional language called PFL which adapts functional programming to the area of deductive databases, much as logic-based deductive database languages adapt logic program- ming. PFL inherits the advantages of functional pro- gramming languages, including higher-order func- tions, static type checking, lazy evaluation, and sup- port for user-defined types and constants. However, PFL allows functions to be

Alexandra Poulovassilis; Carol Small

1991-01-01

168

Medical expense deduction for the individual taxpayer  

E-print Network

in the preparation of this thesis and to my wife, Verna Joy, goes special gratitude for her patience and assistance in making this work possible and worthwhile. MEDICAL EXPENSE DEDUCTION FOR THE INDIVIDUAL TAXPAYER Chapter I HISTORICAL REVIEW OF THE MEDICAL... in the preparation of this thesis and to my wife, Verna Joy, goes special gratitude for her patience and assistance in making this work possible and worthwhile. MEDICAL EXPENSE DEDUCTION FOR THE INDIVIDUAL TAXPAYER Chapter I HISTORICAL REVIEW OF THE MEDICAL...

Winters, Gerald Milton

2012-06-07

169

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

ERIC Educational Resources Information Center

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

White, James R.; Scott, George A.

2012-01-01

170

The Impact of Increased Tax Subsidies on the Insurance Coverage of Self-Employed Families: Evidence from the 1996-2004 Medical Expenditure Panel Survey  

ERIC Educational Resources Information Center

The share of health insurance premiums that self-employed workers can deduct when computing federal income taxes rose from 30 percent in 1996 to 100 percent in 2003. Data from the 1996-2004 Medical Expenditure Panel Survey are used to show that the increased tax subsidy was associated with substantial increases in private coverage among

Selden, Thomas M.

2009-01-01

171

TaxIssue.com  

NSDL National Science Digital Library

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

172

42 CFR 409.82 - Inpatient hospital deductible.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false Inpatient hospital deductible. 409.82 Section 409.82 ...HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance ...

2010-10-01

173

42 CFR 409.82 - Inpatient hospital deductible.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Inpatient hospital deductible. 409.82 Section 409.82 ...HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance ...

2013-10-01

174

42 CFR 409.82 - Inpatient hospital deductible.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 2012-10-01 false Inpatient hospital deductible. 409.82 Section 409.82 ...HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance ...

2012-10-01

175

42 CFR 409.82 - Inpatient hospital deductible.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 2011-10-01 false Inpatient hospital deductible. 409.82 Section 409.82 ...HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance ...

2011-10-01

176

5 CFR 841.503 - Amounts of employee deductions.  

Code of Federal Regulations, 2012 CFR

...2012-01-01 2012-01-01 false Amounts of employee deductions. 841.503 Section 841...SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Employee Deductions and Government...

2012-01-01

177

5 CFR 841.503 - Amounts of employee deductions.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Amounts of employee deductions. 841.503 Section 841...SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Employee Deductions and Government...

2011-01-01

178

5 CFR 841.503 - Amounts of employee deductions.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2010-01-01 false Amounts of employee deductions. 841.503 Section 841...SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Employee Deductions and Government...

2010-01-01

179

26 CFR 1.108-3 - Intercompany losses and deductions.  

Code of Federal Regulations, 2010 CFR

... false Intercompany losses and deductions. 1.108-3 Section 1.108-3 Internal Revenue INTERNAL REVENUE SERVICE...Items Specifically Excluded from Gross Income 1.108-3 Intercompany losses and deductions. (a)...

2010-04-01

180

42 CFR 408.43 - Deduction from social security benefits.  

Code of Federal Regulations, 2010 CFR

... false Deduction from social security benefits. 408.43 Section 408...408.43 Deduction from social security benefits. SSA, acting as CMS's...premiums from the monthly social security benefits if the enrollee is not...

2010-10-01

181

7 CFR 1767.22 - Other income and deductions.  

Code of Federal Regulations, 2011 CFR

...and Deductions 415Revenues from Merchandising, Jobbing, and Contract Work 416Costs and Expenses of Merchandising, Jobbing, and Contract Work ...and Deductions 415Revenues from Merchandising, Jobbing and Contract...

2011-01-01

182

7 CFR 1767.22 - Other income and deductions.  

...and Deductions 415Revenues from Merchandising, Jobbing, and Contract Work 416Costs and Expenses of Merchandising, Jobbing, and Contract Work ...and Deductions 415Revenues from Merchandising, Jobbing and Contract...

2014-01-01

183

7 CFR 1767.22 - Other income and deductions.  

Code of Federal Regulations, 2012 CFR

...and Deductions 415Revenues from Merchandising, Jobbing, and Contract Work 416Costs and Expenses of Merchandising, Jobbing, and Contract Work ...and Deductions 415Revenues from Merchandising, Jobbing and Contract...

2012-01-01

184

7 CFR 1767.22 - Other income and deductions.  

Code of Federal Regulations, 2013 CFR

...and Deductions 415Revenues from Merchandising, Jobbing, and Contract Work 416Costs and Expenses of Merchandising, Jobbing, and Contract Work ...and Deductions 415Revenues from Merchandising, Jobbing and Contract...

2013-01-01

185

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

186

DEDUCTIVE CAUSECONSEQUENCE ANALYSIS Lehrstuhl fur Softwaretechnik und Programmiersprachen,  

E-print Network

DEDUCTIVE CAUSE­CONSEQUENCE ANALYSIS (DCCA) Lehrstuhl f?ur Softwaretechnik und Programmiersprachen safety analysis: deductive cause­consequence analysis (DCCA). Deductive Cause­Consequence Analysis by mathematical proofs. DCCA allows to rigorously prove whether a failure on component level is the cause

Reif, Wolfgang

187

Uniform proofs and natural deductions Roy Dyckhoff & Luis Pinto  

E-print Network

1 Uniform proofs and natural deductions Roy Dyckhoff & Luis Pinto School of Mathematical, we show (i) that f maps the simple uniform derivations of Miller et al onto the set of deductions between the set of uniform proofs with backchaining and the set of deductions in expanded normal form

Dyckhoff, Roy

188

Tax Riots  

Microsoft Academic Search

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

MARCO BASSETTO; CHRISTOPHER PHELAN

2008-01-01

189

Commodity tax competition with Constrained Taxes  

E-print Network

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

Paris-Sud XI, Université de

190

76 FR 40453 - Agency Information Collection (Insurance Deduction Authorization (for Deduction from Benefit...  

Federal Register 2010, 2011, 2012, 2013

...Authorization (for Deduction from Benefit Payments)) Activity Under OMB Review AGENCY: Veterans Benefits Administration, Department...announces that the Veterans Benefits Administration (VBA), Department...PRA submission describes the nature of the information...

2011-07-08

191

Value-Added Tax -- Can Schools Use It?  

ERIC Educational Resources Information Center

Defines the value-added tax and examines it in light of equity, economic effects, cost of administration, and stability and yield. Compares the tax with the property tax and suggests alternative ways in which States and the Federal Government may participate in the financing of education. (DN)

Salmon, Richard G.

1973-01-01

192

Isabelle/Isar: from Primitive Natural Deduction  

E-print Network

Isabelle/Isar: from Primitive Natural Deduction to Structured Mathematical Reasoning Makarius 27-June-2005 1. Representing Proofs 2. Isabelle/Isar Foundations 3. The Isar Proof Language 4. Advanced #12;The Isabelle/Isar system Isabelle [L.C. Paulson and T. Nipkow, since 1986] · Generic logical

Cengarle, María Victoria

193

Glue-Nail: A Deductive Database System  

Microsoft Academic Search

Glue is a procedural language for deductive databases.It is designed to complement the purely declarativeNAIL! language, firstly by performing system functionsimpossible to write in NAIL!, and secondly by allowingthe procedural specification of algorithms for criticalcode sections. The two languages together are sufficientto write a complete application. Glue was designed tobe as close to NAIL! as possible, hence minimizing theimpedance mismatch

Geoffrey Phipps; Marcia A. Derr; Kenneth A. Ross

1991-01-01

194

University of Delaware Payroll Deduction Authorization Form  

E-print Network

the University of Delaware to deduct the amount indicated below from my salary in payment for semester student responsibility for any balance. Proceed to Step . Student Center Fee ($119) Student Health Fee ($252) Graduate ONE: FULL PAYMENT I confirm payment in full has or will be made at www.udel.edu/paybill prior

Taber, Douglass

195

Inductive-Deductive Databases for Knowledge Management  

E-print Network

Inductive-Deductive Databases for Knowledge Management Marcelo A. T. Arag~ao, Alvaro A. A interest in tools that support knowledge management tasks. Ideally, such tools will support not only of e#11;ectiveness and usability. Adopting a knowledge management perspec- tive throughout, the paper

Fernandes, Alvaro A. A.

196

19 CFR 152.105 - Deductive value.  

Code of Federal Regulations, 2010 CFR

...c)(3) of this section, the value added by the processing of the merchandise...section, deductions made for the value added by that processing will be...will not be applicable unless the value added by the processing can be...

2010-04-01

197

Graphic Interface Design and Deductive Proof Construction.  

ERIC Educational Resources Information Center

Presents graphic means of representing deductive proofs in a sentential system of symbolic logic. Provides students with performance data following a description of the rule set and the working backwards method. Shows that one interface design is superior to others in respect to working backwards. Draws some general conclusions concerning the

Croy, Marvin J.

1999-01-01

198

Teaching and Assessing Deductive Reasoning Skills  

ERIC Educational Resources Information Center

The author examined the effectiveness of training in symbolic logic for improving students' deductive reasoning. A total of 116 undergraduate students (approximately equal numbers of men and women) enrolled in 1st-year university philosophy courses in symbolic logic participated in 2 studies. In both studies, students completed booklets of

Leighton, Jacqueline P.

2006-01-01

199

European tax law  

Microsoft Academic Search

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

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

2008-01-01

200

Women and Tax Policy.  

ERIC Educational Resources Information Center

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

Ruttenberg, Ruth; McCarthy, Amy

201

EZ-Tax: Tax Salience and Tax Rates  

E-print Network

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

Finkelstein, Amy

202

Portfolio choices with taxes  

E-print Network

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

Huang, Jennifer, 1973-

2003-01-01

203

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

E-print Network

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

Huang, Haiying

204

Thomson Tax On - Line  

NSDL National Science Digital Library

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

205

Research Perspectives for Logic and Deduction  

Microsoft Academic Search

The article is meant to be kind of the authors manifesto for the role of logic and deduction within Intellectics. Based on\\u000a a brief analysis of this role the paper presents a number of proposals for future scientific research along the various dimensions\\u000a in the space of logical explorations. These dimensions include the range of possible applications including modelling intelligent

Wolfgang Bibel; Ray Kurzweil

2006-01-01

206

De-Tax e Tobin Tax  

Microsoft Academic Search

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

Marco Missaglia; Franco Osculati

2003-01-01

207

HIGHER EDUCATION TAX 42013 TAX YEAR  

E-print Network

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

Reif, John H.

208

HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR  

E-print Network

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

209

78 FR 52827 - Food Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility  

Federal Register 2010, 2011, 2012, 2013

...Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility AGENCY...final rule will expand the current FDPIR income deduction for Medicare Part B Medical...Third, the final rule will establish an income deduction for shelter and utility...

2013-08-27

210

77 FR 1642 - Food Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility  

Federal Register 2010, 2011, 2012, 2013

...Distribution Program on Indian Reservations: Income Deductions and Resource Eligibility AGENCY...Department proposes to expand the current FDPIR income deduction for Medicare Part B Medical...This rule also proposes to establish an income deduction for shelter and utility...

2012-01-11

211

26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.  

Code of Federal Regulations, 2010 CFR

...Former deduction for certain expenses of living abroad. 1.911-8 Section 1...Former deduction for certain expenses of living abroad. For rules relating to the deduction for certain expenses of living abroad applicable to taxable...

2010-04-01

212

Light  

NSDL National Science Digital Library

Have you ever wondered how light works? Today, you will be light detectives investigating how light works! Follow the links below to help your investigation! As you are reading about light, write down any words that you do not know. Use the dictionary link to find definitions. Write down their definitions as you find them. First, you will need to know some Light Basics Find out more about light with Light Fun Facts Want to know how glasses help people see? Go to Light and Lenses Look up any unknown words atWebster s Word Central ...

Massey, Miss

2009-03-15

213

Tax Policy Center: TaxVox  

NSDL National Science Digital Library

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

2014-01-21

214

effectively tax treaty?  

E-print Network

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

Krovi, Venkat

215

Tax History Museum  

NSDL National Science Digital Library

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

216

TaxWeb  

NSDL National Science Digital Library

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

217

The Tax History Project  

NSDL National Science Digital Library

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

218

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

ERIC Educational Resources Information Center

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

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

219

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Elections to deduct. 15.1-1 Section 15.1-1 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-1 Elections to deduct. (a) Manner...

2013-04-01

220

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2011 CFR

... 2010-04-01 true Elections to deduct. 15.1-1 Section 15.1-1 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-1 Elections to deduct. (a) Manner...

2011-04-01

221

26 CFR 15.1-1 - Elections to deduct.  

... 2013-04-01 true Elections to deduct. 15.1-1 Section 15.1-1 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-1 Elections to deduct. (a) Manner...

2014-04-01

222

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Elections to deduct. 15.1-1 Section 15.1-1 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-1 Elections to deduct. (a) Manner...

2010-04-01

223

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Elections to deduct. 15.1-1 Section 15.1-1 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-1 Elections to deduct. (a) Manner...

2012-04-01

224

Deductive Reasoning: In the Eye of the Beholder  

ERIC Educational Resources Information Center

This study examines ways of approaching deductive reasoning of people involved in mathematics education and/or logic. The data source includes 21 individual semi-structured interviews. The data analysis reveals two different approaches. One approach refers to deductive reasoning as a systematic step-by-step manner for solving problems, both in

Ayalon, Michal; Even, Ruhama

2008-01-01

225

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2013 CFR

...deductions may be utilized to perform forest land management activities on...approved by the Secretary. (g) Forest management deductions withheld...from funds appropriated for fire suppression or pest control...responsibility for management of Indian forest land. (h) Within 120...

2013-04-01

226

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2011 CFR

...deductions may be utilized to perform forest land management activities on...approved by the Secretary. (g) Forest management deductions withheld...from funds appropriated for fire suppression or pest control...responsibility for management of Indian forest land. (h) Within 120...

2011-04-01

227

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2010 CFR

...deductions may be utilized to perform forest land management activities on...approved by the Secretary. (g) Forest management deductions withheld...from funds appropriated for fire suppression or pest control...responsibility for management of Indian forest land. (h) Within 120...

2010-04-01

228

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2012 CFR

...deductions may be utilized to perform forest land management activities on...approved by the Secretary. (g) Forest management deductions withheld...from funds appropriated for fire suppression or pest control...responsibility for management of Indian forest land. (h) Within 120...

2012-04-01

229

25 CFR 163.25 - Forest management deductions.  

...deductions may be utilized to perform forest land management activities on...approved by the Secretary. (g) Forest management deductions withheld...from funds appropriated for fire suppression or pest control...responsibility for management of Indian forest land. (h) Within 120...

2014-04-01

230

Lighting  

NSDL National Science Digital Library

Lighting is one of the key elements used in cinematography. This unit will demonstrate the basic concepts and theory behind lighting which you will use in your future video projects. State Standard 3 - The student will be able to understand and demonstrate lighting systems and how they are used. Objective - At the conclusion of this unit you be able to demonstrate a three-point lighting setup. You will also be able to define each of the following terms and ...

Scholer, Mr.

2009-09-21

231

Effect of boundary layer on thrust deduction  

NASA Astrophysics Data System (ADS)

It is noted that methods of computing thrust deduction usually ignore viscous effects and assume that the flow field of the ship and propeller is irrotational. The computed values of the thrust deduction with and without the boundary layer and wake were compared. A streamlined body of revolution was selected, and a sink on the axis behind the body was used as a simple mechanism to simulate the suction at the stern induced by a propeller. When the boundary layer and wake are present, the thick boundary near the tail of the body is first calculated by a previously developed method in which the equation of a thick boundary layer and wake are solved numerically by finite differences, and the outer irrotational flow is obtained as the solution of an integral equation. An iteration procedure in which the inner and outer flows are successively adjusted converges to the desired solution. It was found that results obtained in the wake were not sufficiently accurate, so that a momentum analysis using a special control volume was used to calculate the viscous drag with and without the sink. The calculated values of the thrust deuction are C sub D = 0.00021 from irrotational flow and 0.00043 from the boundary layer potential-flow interaction method.

Dinavahi, S. P. G.; Landweber, L.

1981-11-01

232

Pollution Taxes and Revenue Recycling  

Microsoft Academic Search

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

Ian W. H. Parry

1995-01-01

233

The Estate Tax Enigma.  

ERIC Educational Resources Information Center

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

Harrison, Ellen K.

2001-01-01

234

Taxes and Pensions  

E-print Network

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

Diamond, Peter A.

235

Regulating Executive Pay: Using the Tax Code to Influence CEO Compensation  

Microsoft Academic Search

This study explores corporate responses to 1993 legislation, implemented as section 162(m) of the Internal Revenue Code, that capped the corporate tax deductibility of top management compensation at $1 million per executive unless it qualified as substantially performance-based.' We detail the provisions of this regulation, describe its possible effects, and test its impact on U.S. CEO compensation during the 1990s.

Nancy L. Rose; Catherine D. Wolfram

2000-01-01

236

Controlling tax evasion fluctuations  

NASA Astrophysics Data System (ADS)

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

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

2008-10-01

237

Gainers and losers under a tax-based health care reform plan.  

PubMed

Currently, it appears that health care for the nonpoor and nonelderly in the United States will continue to be financed primarily through a private insurance market rather than a public insurance program. Even if this market-based system achieves maximum efficiency, a premium subsidy for low-income, non-Medicaid-eligible individuals likely will be required to make health insurance affordable for all Americans. There are advantages to carrying out that redistribution at the federal, rather than state or local, level, possibly using credits or deductions within the federal personal income tax system. Which individuals decide to claim these tax credits or deductions, and how much the tax subsidies would have cost in 1993, are examined in this paper. A tax on employer-provided health benefits finances the subsidy, and the paper analyzes characteristics of gainers and losers under the reform. The study uses data from the 1987 National Medical Expenditure Survey (NMES) to develop a microsimulation model of the federal personal income tax system. PMID:7591042

Moeller, J F

1995-01-01

238

The Farm Loss Deduction: A Reply  

E-print Network

In the May, 1967, issue of the Journal, there was an article which suggested amendment of the Internal Revenue Code as a cure for the "loophole" whereby wealthy people may obtain substantial tax savings by owning farms which they operate at a loss...

Dickinson, Martin B. Jr.

1967-02-25

239

Thinking about Tax Reform.  

ERIC Educational Resources Information Center

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

Boskin, Michael J.

1985-01-01

240

Debt and Taxes  

Microsoft Academic Search

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

John S Flemming

1988-01-01

241

Preparing Your Taxes  

NSDL National Science Digital Library

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

Ng, Thiam H.

242

Tax competition and Leviathan  

Microsoft Academic Search

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

Jeremy Edwards; Michael Keen

1996-01-01

243

Light  

Microsoft Academic Search

A paperback version of the book first published in 1987. The author's objective in choosing the subject of light is to present it as one of these central themes and to follow it in many logical paths. These lead to the rest of the electromagnetic spectrum, to ultraviolet light, X-rays, and radio waves. They lead to the cosmic background radiation,

M. I. Sobel

1989-01-01

244

Tax Policy and Administration  

NSDL National Science Digital Library

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

2007-08-05

245

Tax History Project  

NSDL National Science Digital Library

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

246

19 CFR 151.55 - Deductions for loss during processing.  

Code of Federal Regulations, 2011 CFR

...EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials 151.55 Deductions...for procedures applicable to bonded smelting and refining warehouses. [T.D. 73-175, 38 FR...

2011-04-01

247

19 CFR 151.55 - Deductions for loss during processing.  

Code of Federal Regulations, 2010 CFR

...EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials 151.55 Deductions...for procedures applicable to bonded smelting and refining warehouses. [T.D. 73-175, 38 FR...

2010-04-01

248

46 CFR 69.119 - Spaces deducted from gross tonnage.  

Code of Federal Regulations, 2011 CFR

...noted), are deductible if not used by passengers: (i) Sleeping rooms. (ii) Bathrooms with a bath tub or shower but without...wherever located. (h) Master's cabin. The master's sleeping room, dressing room, bathroom, observation room,...

2011-10-01

249

Deductive Composition of Astronomical Software from Subroutine Libraries  

Microsoft Academic Search

Automated deduction techniques are being used in a system calledAmphion to derive, from graphical specifications, programs composedfrom a subroutine library. The system has been applied to constructsoftware for the planning and analysis of interplanetary missions.

Mark E. Stickel; Richard J. Waldinger; Michael R. Lowry; Thomas Pressburger; Ian Underwood

1994-01-01

250

5 CFR 841.503 - Amounts of employee deductions.  

Code of Federal Regulations, 2013 CFR

...security. (b) The rate of employee deductions from basic pay for FERS coverage for a Member, law enforcement officer, firefighter, nuclear materials courier, customs and border protection officer, air traffic controller, member of the...

2013-01-01

251

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

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

de Gispert, Adrià

252

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

E-print Network

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

Hansen, James E.

253

Taxing Food for Home Consumption Taxing the Poor: Road Map  

E-print Network

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

von der Heydt, Rüdiger

254

State Government Tax Collections: 1998  

NSDL National Science Digital Library

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

1999-01-01

255

Employee Benefits and Tax Reform  

Microsoft Academic Search

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

Stephen A. Woodbury

1996-01-01

256

Tax Competition and Fiscal Equalization  

Microsoft Academic Search

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

Marko Kthenbrger

2002-01-01

257

Tax Benefits and Higher Education  

E-print Network

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

Gelfond, Michael

258

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

Federal Register 2010, 2011, 2012, 2013

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

2011-10-26

259

Federal Fuels Taxes and Tax Credits (released in AEO2009)  

EIA Publications

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

2009-01-01

260

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

Code of Federal Regulations, 2013 CFR

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2013-01-01

261

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2014-01-01

262

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

Code of Federal Regulations, 2010 CFR

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2010-01-01

263

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

Code of Federal Regulations, 2012 CFR

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2012-01-01

264

5 CFR 839.822 - Which employer is responsible for submitting the employee and employer retirement deductions and...  

Code of Federal Regulations, 2011 CFR

...responsible for submitting the employee and employer retirement deductions and contributions...CORRECTIONS ACT Adjusting Retirement Deductions and Contributions...responsible for submitting the employee and employer retirement deductions and...

2011-01-01

265

5 CFR Appendix A to Subpart H of... - Information on Computing Certain Common Deductions From Back Pay Awards  

Code of Federal Regulations, 2010 CFR

...false Information on Computing Certain Common Deductions From Back Pay Awards A ...550Information on Computing Certain Common Deductions From Back Pay Awards...appendix summarizes the rules for certain common deductions. For further...

2010-01-01

266

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

Microsoft Academic Search

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

Carol M Fischer; Timothy J Rupert; Martha L Wartick

2001-01-01

267

Tax Coordination and Unemployment  

Microsoft Academic Search

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

Clemens Fuest; Bernd Huber

1999-01-01

268

Kinematic mental simulations in abduction and deduction  

PubMed Central

We present a theory, and its computer implementation, of how mental simulations underlie the abductions of informal algorithms and deductions from these algorithms. Three experiments tested the theorys predictions, using an environment of a single railway track and a siding. This environment is akin to a universal Turing machine, but it is simple enough for nonprogrammers to use. Participants solved problems that required use of the siding to rearrange the order of cars in a train (experiment 1). Participants abduced and described in their own words algorithms that solved such problems for trains of any length, and, as the use of simulation predicts, they favored while-loops over for-loops in their descriptions (experiment 2). Given descriptions of loops of procedures, participants deduced the consequences for given trains of six cars, doing so without access to the railway environment (experiment 3). As the theory predicts, difficulty in rearranging trains depends on the numbers of moves and cars to be moved, whereas in formulating an algorithm and deducing its consequences, it depends on the Kolmogorov complexity of the algorithm. Overall, the results corroborated the use of a kinematic mental model in creating and testing informal algorithms and showed that individuals differ reliably in the ability to carry out these tasks. PMID:24082090

Khemlani, Sangeet Suresh; Mackiewicz, Robert; Bucciarelli, Monica; Johnson-Laird, Philip N.

2013-01-01

269

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

PubMed Central

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

Kirchler, Erich; Wahl, Ingrid

2010-01-01

270

19 CFR 4.20 - Tonnage taxes.  

Code of Federal Regulations, 2013 CFR

...tax and light money do not apply if the vessel is documented as a vessel of the United States before leaving the port. 3 This does not apply if the vessel is under a certificate of protection and the owner or...

2013-04-01

271

26 CFR 1.822-1 - Taxable income and deductions.  

... INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...

2014-04-01

272

26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Marital deduction; valuation of interest passing to surviving spouse...2056(b)-4 Marital deduction; valuation of interest passing to surviving spouse...if the executor elects the alternate valuation method under section 2032 the...

2010-04-01

273

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.  

Code of Federal Regulations, 2013 CFR

... 2013-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

2013-10-01

274

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.  

Code of Federal Regulations, 2012 CFR

... 2012-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

2012-10-01

275

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.  

Code of Federal Regulations, 2012 CFR

...deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE... Estates, Trusts, and Beneficiaries 1.642(h)-2 Excess deductions on termination of an...

2012-04-01

276

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.  

...deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE... Estates, Trusts, and Beneficiaries 1.642(h)-2 Excess deductions on termination of an...

2014-04-01

277

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.  

Code of Federal Regulations, 2013 CFR

...deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE... Estates, Trusts, and Beneficiaries 1.642(h)-2 Excess deductions on termination of an...

2013-04-01

278

26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.  

Code of Federal Regulations, 2011 CFR

...deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE... Estates, Trusts, and Beneficiaries 1.642(h)-2 Excess deductions on termination of an...

2011-04-01

279

26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).  

Code of Federal Regulations, 2011 CFR

...continuing education courses, subscriptions to professional journals, union or professional dues, professional uniforms, job...The deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section 216...

2011-04-01

280

26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).  

Code of Federal Regulations, 2012 CFR

...continuing education courses, subscriptions to professional journals, union or professional dues, professional uniforms, job...The deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section 216...

2012-04-01

281

26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).  

Code of Federal Regulations, 2013 CFR

...continuing education courses, subscriptions to professional journals, union or professional dues, professional uniforms, job...The deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section 216...

2013-04-01

282

26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).  

Code of Federal Regulations, 2010 CFR

...continuing education courses, subscriptions to professional journals, union or professional dues, professional uniforms, job...The deduction under section 213 (relating to medical and dental expenses), (11) The deduction under section 216...

2010-04-01

283

20 CFR 416.722 - Circumstances under which we make a penalty deduction.  

Code of Federal Regulations, 2010 CFR

...Circumstances under which we make a penalty deduction. 416.722 Section 416.722 Employees' Benefits SOCIAL SECURITY ADMINISTRATION...DISABLED Reports Required Penalty Deductions 416.722 Circumstances under which we make a penalty...

2010-04-01

284

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2013 CFR

...2013-07-01 false Effect of improper deductions from...HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS ...ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements... 541.603 Effect of improper deductions...

2013-07-01

285

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2010 CFR

...2010-07-01 false Effect of improper deductions from...HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS ...ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements... 541.603 Effect of improper deductions...

2010-07-01

286

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2012 CFR

...2012-07-01 false Effect of improper deductions from...HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS ...ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements... 541.603 Effect of improper deductions...

2012-07-01

287

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2011 CFR

...2011-07-01 false Effect of improper deductions from...HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS ...ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements... 541.603 Effect of improper deductions...

2011-07-01

288

26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.  

...amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related foreign...

2014-04-01

289

26 CFR 1.663(a)-3 - Denial of double deduction.  

Code of Federal Regulations, 2013 CFR

... false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Accumulate Income Or Which Distribute Corpus 1.663(a)-3 Denial of double deduction. No amount...

2013-04-01

290

26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.  

Code of Federal Regulations, 2011 CFR

...amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related foreign...

2011-04-01

291

26 CFR 1.663(a)-3 - Denial of double deduction.  

Code of Federal Regulations, 2012 CFR

... false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Accumulate Income Or Which Distribute Corpus 1.663(a)-3 Denial of double deduction. No amount...

2012-04-01

292

26 CFR 1.663(a)-3 - Denial of double deduction.  

... false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Accumulate Income Or Which Distribute Corpus 1.663(a)-3 Denial of double deduction. No amount...

2014-04-01

293

26 CFR 1.663(a)-3 - Denial of double deduction.  

Code of Federal Regulations, 2011 CFR

... false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Accumulate Income Or Which Distribute Corpus 1.663(a)-3 Denial of double deduction. No amount...

2011-04-01

294

26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.  

Code of Federal Regulations, 2012 CFR

...amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related foreign...

2012-04-01

295

26 CFR 1.663(a)-3 - Denial of double deduction.  

Code of Federal Regulations, 2010 CFR

... false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...Accumulate Income Or Which Distribute Corpus 1.663(a)-3 Denial of double deduction. No amount...

2010-04-01

296

26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.  

Code of Federal Regulations, 2013 CFR

...amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE...CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related foreign...

2013-04-01

297

29 CFR 4.168 - Wage payments-deductions from wages paid.  

...168 Wage paymentsdeductions from wages paid. (a) The wage requirements of the Act will not be...deductions, rebates, or refunds reduce the wage payment made to the employee below the minimum amounts required under the...

2014-07-01

298

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.  

Code of Federal Regulations, 2010 CFR

... 2010-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

2010-10-01

299

42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.  

Code of Federal Regulations, 2011 CFR

... 2011-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

2011-10-01

300

25 CFR 20.312 - What amounts will the Bureau deduct from income or other resources?  

Code of Federal Regulations, 2010 CFR

...Assistance Determining Need and Income 20.312 What amounts will the Bureau deduct from income or other resources? The...deduct the following amounts from income, or other resources: ...resources annually available to the household; (b) Any home...

2010-04-01

301

76 FR 71450 - Deduction for Qualified Film and Television Production Costs; Correction  

Federal Register 2010, 2011, 2012, 2013

...CFR Part 1 [TD 9552] RIN 1545-BJ24 Deduction for Qualified Film and Television Production Costs; Correction AGENCY: Internal...76 FR 64816) relating to deductions for the cost of producing film and television productions. DATES: This correction is...

2011-11-18

302

Tax Reform & University Development.  

ERIC Educational Resources Information Center

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

Myers, John Holt

303

How Leviathan Taxes  

Microsoft Academic Search

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

Klaus Beckmann; Elisabeth Lackner-Frey

2002-01-01

304

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

Microsoft Academic Search

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

Ruud A. de Mooij; A. Lans Bovenberg

1998-01-01

305

The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.  

PubMed

Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2,040 Australian citizens showed that 2 forms of tax compliance (pay-income reporting and tax minimization) were determined by self-interest variables. For 2 other forms (nonpay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted. PMID:12184568

Wenzel, Michael

2002-08-01

306

26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.  

Code of Federal Regulations, 2010 CFR

...000 of the bank deposit and...000 left in the bank account plus an additional...pursuit of a right of reimbursement...will take into account events occurring...the estate's right to claim a refund...2056A, or from a combination thereof,...

2010-04-01

307

TAX DEDUCTIBLE SPENDING, ENVIRONMENTAL POLICIES, AND THE "DOUBLE DIVIDEND" HYPOTHESIS. (R825313)  

EPA Science Inventory

The perspectives, information and conclusions conveyed in research project abstracts, progress reports, final reports, journal abstracts and journal publications convey the viewpoints of the principal investigator and may not represent the views and policies of ORD and EPA. Concl...

308

Tax Competition and Tax Coordination in the European Union  

Microsoft Academic Search

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

George R. Zodrow

2003-01-01

309

2011 Tax Year Student Non-Tax Filer's Statement  

E-print Network

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

Snider, Barry B.

310

2011 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

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

Snider, Barry B.

311

2012 Tax Year Parent Non-Tax Filer's Statement  

E-print Network

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

Snider, Barry B.

312

2012 Tax Year Student Non-Tax Filer's Statement  

E-print Network

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

Snider, Barry B.

313

Transportation fuel taxes around the world: More, more taxes  

SciTech Connect

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

Not Available

1993-10-30

314

30 CFR 1206.353 - How do I determine transmission deductions?  

Code of Federal Regulations, 2012 CFR

...2012-07-01 false How do I determine transmission deductions? 1206.353 Section... 1206.353 How do I determine transmission deductions? (a) If you determine...of this subpart, you may subtract a transmission deduction from the gross...

2012-07-01

315

30 CFR 206.353 - How do I determine transmission deductions?  

Code of Federal Regulations, 2010 CFR

...2010-07-01 false How do I determine transmission deductions? 206.353 Section... 206.353 How do I determine transmission deductions? (a) If you determine...of this subpart, you may subtract a transmission deduction from the gross...

2010-07-01

316

30 CFR 1206.353 - How do I determine transmission deductions?  

Code of Federal Regulations, 2011 CFR

...2011-07-01 false How do I determine transmission deductions? 1206.353 Section... 1206.353 How do I determine transmission deductions? (a) If you determine...of this subpart, you may subtract a transmission deduction from the gross...

2011-07-01

317

PLAN FEATURES Deductible (per calendar year) $1,750 Individual $3,500 Individual  

E-print Network

%; deductible waived All covered expenses, including prescription drugs, accumulate toward both the preferred of coinsurance percentage, deductibles, copays and prescription drug copays (except any penalty amounts) may expenses, including prescription drugs, accumulate toward both the preferred and non-preferred Deductible

318

Children's and Adults' Evaluation of Their Own Inductive Inferences, Deductive Inferences, and Guesses  

ERIC Educational Resources Information Center

Adults' and kindergarten through fourth-grade children's evaluations and explanations of inductive inferences, deductive inferences, and guesses were assessed. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Beginning in third grade, deductions were rated as more certain than strong

Pillow, Bradford H.; Pearson, RaeAnne M.

2009-01-01

319

Excise tax avoidance: the case of state cigarette taxes.  

PubMed

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

320

The interplay of deductive and inductive reasoning in psychoanalytic theorizing.  

PubMed

Deductive and inductive reasoning both played an essential part in Freud's construction of psychoanalysis. In this paper, the author explores the happy marriage of empiricism and rationalism in Freud's use of deductive reasoning in the construction of psychoanalytic theory. To do this, the author considers three major amendments Freud made to his theory: (i) infant and childhood sexuality, (ii) the structural theory, and (iii) the theory of signal anxiety. Ultimately, the author argues for, and presents Freud as a proponent of, the epistemological position that he calls critical realism. PMID:25346082

Hanly, Charles

2014-10-01

321

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

E-print Network

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

Tennessee, University of

322

Basic Tax Rules for Distributions  

NSDL National Science Digital Library

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

323

Tax morale in Latin America  

Microsoft Academic Search

In the tax compliance literature, there is a lack of empirical evidence on the degree of tax morale in developing countries. As a novelty, this paper focuses thus on Latin America, analysing tax morale as a dependent variable and searching for factors that systematically affect tax morale, working with the two data sets Latinobarmetro and World Values Survey. Our findings

Benno Torgler

2005-01-01

324

Money and Taxes Eric Hehner  

E-print Network

2009-3-9 0 ! Money and Taxes Eric Hehner ! Introduction ! Most money transactions now with cash. The proposal enables a drastic simplification to taxes that has interesting consequences account to be accessed by more than one mun. ! Taxes ! Each transaction is taxed. When person A pays

Hehner, Eric C.R.

325

Tax evading incentives and compromising  

Microsoft Academic Search

Taxation decreases taxpayers disposable income and wealth. For this reason, taxpayers choose to evade tax to compensate this decrease. In modern tax systems that rely on declaration of taxpayers, tax auditing, punishment implementations and suchlike tools are used to provide taxpayers to declare their true income. The high levels of the rate of tax auditing and punishments make taxpayers to

Ahmet EROL; Alper DEM?R

2008-01-01

326

Tax evasion and avoidance typologies  

Microsoft Academic Search

Purpose The purpose of this paper is to explore tax evasion and avoidance typologies with a view to understanding how they work and the implications for those who handle the wealth of others. Design\\/methodology\\/approach American, Canadian and UK cases of tax avoidance and tax evasion are studied. Findings Structuring transactions to avoid or minimize taxes is highly

Jeffrey Simser

2008-01-01

327

Deductive Coordination of Multiple Geospatial Knowledge Sources  

NASA Astrophysics Data System (ADS)

Deductive inference is applied to choreograph the cooperation of multiple knowledge sources to respond to geospatial queries. When no one source can provide an answer, the response may be deduced from pieces of the answer provided by many sources. Examples of sources include (1) The Alexandria Digital Library Gazetteer, a repository that gives the locations for almost six million place names, (2) The Cia World Factbook, an online almanac with basic information about more than 200 countries. (3) The SRI TerraVision 3D Terrain Visualization System, which displays a flight-simulator-like interactive display of geographic data held in a database, (4) The NASA GDACC WebGIS client for searching satellite and other geographic data available through OpenGIS Consortium (OGC) Web Map Servers, and (5) The Northern Arizona University Latitude/Longitude Distance Calculator. Queries are phrased in English and are translated into logical theorems by the Gemini Natural Language Parser. The theorems are proved by SNARK, a first-order-logic theorem prover, in the context of an axiomatic geospatial theory. The theory embodies a representational scheme that takes into account the fact that the same place may have many names, and the same name may refer to many places. SNARK has built-in procedures (RCC8 and the Allen calculus, respectively) for reasoning about spatial and temporal concepts. External knowledge sources may be consulted by SNARK as the proof is in progress, so that most knowledge need not be stored axiomatically. The Open Agent Architecture (OAA) facilitates communication between sources that may be implemented on different machines in different computer languages. An answer to the query, in the form of text or an image, is extracted from the proof. Currently, three-dimensional images are displayed by TerraVision but other displays are possible. The combined system is called Geo-Logica. Some example queries that can be handled by Geo-Logica include: (1) show the petrified forests in Oregon north of Portland, (2) show the lake in Argentina with the highest elevation, and (3) Show the IGPB land cover classification, derived using MODIS, of Montana for July, 2000. Use of a theorem prover allows sources to cooperate even if they adapt different notational conventions and representation schemes and have never been designed to work together. New sources can be added without reprogramming the system, by providing axioms that advertise their capabilities. Future directions include entering into a dialogue with the user to clarify ambiguities, elaborate on previous questions, or provide new information necessary to answer the question. In addition, of particular interest is to deal with temporally varying data, with answers displayed as animated images.

Waldinger, R.; Reddy, M.; Culy, C.; Hobbs, J.; Jarvis, P.; Dungan, J. L.

2002-12-01

328

Review of Tax Policy and Reform Issues.  

ERIC Educational Resources Information Center

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)

MacPhail-Wilcox, Bettye

1982-01-01

329

SAC Tax Help Prepared Feb. 2010  

E-print Network

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

Doering, Tamara

330

Debt and the marginal tax rate  

Microsoft Academic Search

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

John R. Graham

1996-01-01

331

Plain Talk on Taxes. A Curriculum about Taxes. Understanding Tax Reform: Responsibilities and Advantages.  

ERIC Educational Resources Information Center

This manual was developed to help low-reading-level adults understand how the tax system works. It is not intended to teach them how to prepare their own taxes, but to be more familiar with the tax system and what is required of them. The manual is organized in 10 chapters that cover the following material: introduction to taxes; who files and who

Goss-Caldwell, Elsie

332

Tax reform options: promoting retirement security.  

PubMed

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future retirement income security is whether a worker has access to a retirement plan at work. EBRI has found that voluntary enrollment in 401(k) plans under the current set of tax incentives has the potential to generate a sum that, when combined with Social Security benefits, would replace a sizeable portion of a worker's preretirement income, and that auto-enrollment could produce even larger retirement accumulations. POTENTIAL INCREASE OF AMERICANS FACING INADEQUATE RETIREMENT INCOME: The potential increase of at-risk percentages resulting from (1) employer modifications to existing plans, and (2) a substantial portion of low-income households decreasing or eliminating future contributions to savings plans as a reaction to the proposed elimination of the exclusion of employee contributions for retirement savings plans from taxable income, needs to be analyzed carefully when considering the overall impact of proposals to change existing tax incentives for retirement savings. PMID:22329131

VanDerhei, Jack

2011-11-01

333

PLAN FEATURES Deductible (per plan year) None Individual $750 Individual  

E-print Network

must be met prior to benefits being payable. Rice University Effective date: 07-01-2012 PLAN DESIGN's selected PCP. After Office Hours/Home : $30 copay 40% after deductible Page 1 #12;Rice University Effective Diagnostic Laboratory Diagnostic X-ray Outpatient hospital or other Outpatient facility EMERGENCY MEDICAL

334

PLAN FEATURES Deductible (per plan year) None Individual $750 Individual  

E-print Network

must be met prior to benefits being payable. Rice University Effective date: 07-01-2011 PLAN DESIGN's selected PCP. After Office Hours/Home : $30 copay 40% after deductible Page 1 #12;Rice University Effective Diagnostic Laboratory Diagnostic X-ray Outpatient hospital or other Outpatient facility EMERGENCY MEDICAL

Richards-Kortum, Rebecca

335

PLAN FEATURES Deductible (per calendar year) $300 Individual $300 Individual  

E-print Network

deductible Certification Requirements Rice University Effective Date: 07-01-2014 Aetna ChoiceTM POS ll (OOA the Payment Limit. Unlimited except where otherwise indicated. 3/05/2014 Page 1 #12;Rice University Effective Allergy Testing Allergy Injections DIAGNOSTIC PROCEDURES Diagnostic Laboratory and X-ray Diagnostic X-ray

336

Phenomenology of Incompleteness: from Formal Deductions to Mathematics and  

E-print Network

1 Phenomenology of Incompleteness: from Formal Deductions to Mathematics and Physics Francis Bailly" for this a recent book on a phenomenological approach to the foundations of mathematics. G¨odel's 1931 theorem. Revisiting "Phenomenology, Logic, and the Philosophy of Mathematics"2 Constructivism is the most common

Longo, Giuseppe

337

Deductive and Inductive Stream Reasoning for Semantic Social Media Analytics  

Microsoft Academic Search

A combined approach of deductive and inductive reasoning can leverage the clear separation between the evolving (streaming) and static parts of online knowledge at conceptual and technological levels. What are the hottest topics discussed on Twitter? Which topics have my close friends discussed in the last hour? Which movie is my friend most likely to watch next? Which Tuscan red

Davide Francesco Barbieri; Daniele Braga; Stefano Ceri; Emanuele Della Valle; Yi Huang; Volker Tresp; Achim Rettinger; Hendrik Wermser

2010-01-01

338

Possibilities: A Framework for Modeling Students' Deductive Reasoning in Physics  

ERIC Educational Resources Information Center

Students often make errors when trying to solve qualitative or conceptual physics problems, and while many successful instructional interventions have been generated to prevent such errors, the process of deduction that students use when solving physics problems has not been thoroughly studied. In an effort to better understand that reasoning

Gaffney, Jonathan David Housley

2010-01-01

339

Deduction using the ProofWeb system Cezary Kaliszyk  

E-print Network

and directly go to Chapter 2 on page 5. This document does not explain mathematical logic in detail deduction on a computer. It is meant to be used in introductory courses in mathematical logic. The logics as possible in look and feel to the way mathematical logic is taught in textbooks. For Fitch style `box

Wiedijk, Freek

340

San Diego State University Gift Deduction Authorization For Retirees  

E-print Network

San Diego State University Gift Deduction Authorization For Retirees Requested Start Date: ______________ Transaction: New Change Cancel As an retiree of San Diego State University, I am honored to support you for your generous gift to San Diego State University! Your gift to San Diego State University

Ponce, V. Miguel

341

A Deductive Database Support to the Specification of Concurrent Systems  

Microsoft Academic Search

We present an approach to the specification of concurrent systems, by means of a deductive database management system. The approach is based on the synthesis of logic formulas: starting from a temporal logic formula, that represents the requirements of a system, a general model for such formula, is derived. From this model, all the concurrent systems satisfying the formula can

Patrizia Asirelli; Stefania Gnesi; Maria Cristina Rossi

1996-01-01

342

5 CFR 831.1003 - Deductions from pay.  

Code of Federal Regulations, 2011 CFR

...the CSRS deduction. (b) For a Congressional employee as defined by 5 U.S.C. 2107 and a law enforcement officer or firefighter as defined by 5 U.S.C. 8331, the appropriate percentage under paragraph (a) of this section is 71/2...

2011-01-01

343

5 CFR 831.1003 - Deductions from pay.  

...the CSRS deduction. (b) For a Congressional employee as defined by 5 U.S.C. 2107 and a law enforcement officer or firefighter as defined by 5 U.S.C. 8331, the appropriate percentage under paragraph (a) of this section is 71/2...

2014-01-01

344

Allchin's Shoehorn, or Why Science Is Hypothetico-Deductive.  

ERIC Educational Resources Information Center

Criticizes Allchin's article about Lawson's analysis of Galileo's discovery of Jupiter's moons. Suggests that a careful analysis of the way humans spontaneously process information and reason supports a general hypothetico-deductive theory of human information processing, reasoning, and scientific discovery. (SOE)

Lawson, Anton E.

2003-01-01

345

Measurement and Deduction of Emissions of Short-lived Atmospheric  

E-print Network

organics have centered on long lived halocarbons due to their effect on stratospheric ozone. Now, and speculation about the safety of many short-lived chlorinated organic molecules has been raised, there has beenMeasurement and Deduction of Emissions of Short-lived Atmospheric Organo-chlorine Compounds Gary

346

12 CFR 713.6 - What is the permissible deductible?  

Code of Federal Regulations, 2010 CFR

12 Banks and Banking 6 2010-01-01 2010-01-01...deductible? 713.6 Section 713.6 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION...have decreased or it no longer meets the net worth requirements of part 742 of this...

2010-01-01

347

Tax Case: Parents v. Commissioner  

ERIC Educational Resources Information Center

Reported are facts, opinions, and findings which led to an Internal Revenue Service ruling rejecting claims for medical and transportation deductions in the case of an emotionally disturbed girl who attended a private school recommended by her therapist. (LH)

Exceptional Parent, 1974

1974-01-01

348

Public Service? Tax Credits?  

ERIC Educational Resources Information Center

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

Shanker, Albert

1982-01-01

349

Agriculture Taxes in Texas  

E-print Network

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

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

350

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

E-print Network

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

Paris-Sud XI, Université de

351

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

352

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

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

2014-04-01

353

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

354

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

355

26 CFR 1.882-5 - Determination of interest deduction.  

...accordance with U.S. tax principles. Bank Z, a resident of country X, has a branch...preparing its financial statements in country X, Z treats an instrument documented as perpetual...accordance with U.S. tax principles. Bank Z, a resident of country X, has a...

2014-04-01

356

Using tax return data to simulate corporate marginal tax rates  

Microsoft Academic Search

We document that simulated corporate marginal tax rates based on financial statement data [Shevlin, T., 1990. Estimating corporate marginal tax rates with asymmetric tax treatment of gains and losses. The Journal of the American Taxation Association 11, 5167; Graham, J., 1996a. Debt and the marginal tax rate. Journal of Financial Economics 41, 4173] are highly correlated with simulated rates based

John R. Graham; Lillian F. Mills

2008-01-01

357

POVERTY, TAX EVASION AND THE OPTIMUM GENERAL INCOME TAX  

Microsoft Academic Search

This paper combines poverty considerations in the social welfare function and tax evasion into an optimal general income tax problem. It investigates the optimal audit and tax structures using a model with two types of individual, endogenous labor supply and a hybrid social welfare function that captures the pluralism of the objectives of a full committed government. The results confirm

Enlinson Henrique Carvalho Mattos

2005-01-01

358

Empirical investigation into the tax court assessment of the economic interest concept in natural resource taxation  

SciTech Connect

Within the natural resource taxation area, the concept of economic interest evolved as a crucial issue. The concept controls the allowance of the depletion deduction and, in some instances the availability for capital gain treatment. Economic interest, however, has become a very confusing issue over the years and is difficult to apply in many circumstances. This research study attempts to provide a better understanding of the economic interest concept by identifying significant factors that have been present in certain tax related court cases. The entire population of Tax Court cases from 1933 through 1984 in which economic interest was the main issue were read to determine the existence of twelve variables. Logit analysis was then used to identify these variables, which were significant. Other parts of the research study include the evaluation of a hold-out sample, determining whether the significant variables have changes over time, and comparing the results of the Tax Court cases with the results developed for Court of Claims cases. The logit model developed using all of the 140 Tax Court observations indicated five significant variables were present. A classification accuracy of 80% was obtained using the model to classify the Tax Court cases.

Fenton, E.D. Jr.

1986-01-01

359

Combining Deduction Modulo and Logics of Fixed-Point Definitions  

E-print Network

Inductive and coinductive specifications are widely used in formalizing computational systems. Such specifications have a natural rendition in logics that support fixed-point definitions. Another useful formalization device is that of recursive specifications. These specifications are not directly complemented by fixed-point reasoning techniques and, correspondingly, do not have to satisfy strong monotonicity restrictions. We show how to incorporate a rewriting capability into logics of fixed-point definitions towards additionally supporting recursive specifications. In particular, we describe a natural deduction calculus that adds a form of "closed-world" equality - a key ingredient to supporting fixed-point definitions - to deduction modulo, a framework for extending a logic with a rewriting layer operating on formulas. We show that our calculus enjoys strong normalizability when the rewrite system satisfies general properties and we demonstrate its usefulness in specifying and reasoning about syntax-based ...

Baelde, David

2012-01-01

360

Intelligent Querying of Web Documents Using a Deductive XML Repository  

Microsoft Academic Search

In this paper, we present a deductive object-oriented database system, called X-DEVICE, WHICH is used as a repository for XML documents. X-DEVICE employs a powerful rule-based query language for intelligently querying stored Web documents and data and publishing the results. XML documents are stored into the OODB by automatically mapping the DTD to an object schema. XML elements are treated

Nick Bassiliades; Ioannis P. Vlahavas

2002-01-01

361

Using Deductive Cause-Consequence Analysis (DCCA) with SCADE  

Microsoft Academic Search

Esterel Technologies SCADE Suite is one of the most important development tools for software for safety-critical systems.\\u000a It is used for designing many critical components of aerospace, automotive and transportation applications. For such systems\\u000a safety analysis is a key requirement in the development process.\\u000a \\u000a In this paper we show how one formal safety analysis method Deductive Cause-Consequence Analysis (DCCA)

Matthias Gdemann; Frank Ortmeier; Wolfgang Reif

2007-01-01

362

Evidence Algorithm and System for Automated Deduction: A Retrospective View  

E-print Network

A research project aimed at the development of an automated theorem proving system was started in Kiev (Ukraine) in early 1960s. The mastermind of the project, Academician V.Glushkov, baptized it "Evidence Algorithm", EA. The work on the project lasted, off and on, more than 40 years. In the framework of the project, the Russian and English versions of the System for Automated Deduction, SAD, were constructed. They may be already seen as powerful theorem-proving assistants.

Lyaletski, Alexander

2010-01-01

363

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

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

2001-01-01

364

Agglomeration, Integration and Tax Harmonization  

Microsoft Academic Search

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

Richard E. Baldwin; Paul Krugman

2000-01-01

365

1997 State Government Tax Collections  

NSDL National Science Digital Library

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

1997-01-01

366

Consumer Response to Tax Rebates  

Microsoft Academic Search

Many households received income tax rebates in 2001 of $300 or $600. These rebates represented advance payments of the tax cut from the new 10 percent tax bracket. Based on a survey of a representative sample of households, this paper finds that only 22 percent of households receiving the rebate would spent it. Instead, they would either save it or

Matthew D. Shapiro; Joel Slemrod

2001-01-01

367

The 1990 utility tax conference  

Microsoft Academic Search

This article reports on the Sixth Annual Utility Tax Conference held in Washington, D.C. in October. Topics of the conference concerned tax issues associated with depreciable assets, employee benefits plans, valuation on utility property, pollution control, and restructuring and reorganization. Also discussed briefly were the tax changes being considered at that time as part of the negotiation of the details

1990-01-01

368

Tax Implementability of Fair Allocations  

Microsoft Academic Search

This paper examines the tax implementability of allocations based on Foley's (1967) concept of fairness as no-envy (or envy-free) and its alternatives. An allocation is tax implementable if there exists a tax schedule under which the allocation is realized as a result of agents' optimization. Tillmann (1984) and Bs and Tillmann (1985) showed that the class of fair allocations that

Yukihiro Nishimura

2000-01-01

369

TAX PROTEST AND WELFARE STATES  

Microsoft Academic Search

Why do some welfare states experience more tax protest than others? Quantitative analysis of a new database of tax protest in twelve European coun tries from 1980 to 1995, combined with in- depth comparative-historical analysis of selected c ountries, shows that tax protest was most prevalent where there was a poor fit between produc tion regimes and social protection regimes.

Isaac William Martin; Nadav Gabay

2008-01-01

370

Tobin tax and market depth  

Microsoft Academic Search

This paper investigates - on the basis of the Cont-Bouchaud model - whether a Tobin tax can stabilize foreign exchange markets. Compared to earlier studies, this paper explicitly recognizes that a transaction tax-induced reduction in market depth may increase the price responsiveness of a given order. We find that the imposition of a transaction tax may still achieve a triple

G. Ehrenstein; F. Westerhoff; D. Stauffer

2003-01-01

371

Income Taxes For Graduate Students &  

E-print Network

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

Indiana University

372

Tax Considerations for Graduate Students  

E-print Network

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

Ben-Yakar, Adela

373

Budgeting, Tax Trims in Conflict  

ERIC Educational Resources Information Center

Florida voters' overwhelming approval last week of a constitutional amendment slashing their property taxes--and potentially costing schools millions of dollars in funding--illustrates the vexing trade-offs policymakers nationwide face in trying to reduce one of the most unpopular of all taxes. While lower tax bills may make homeowners happy, they

McNeil, Michele

2008-01-01

374

Modeling Taxes Algebra 5/Trig  

E-print Network

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

Lega, Joceline

375

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.  

ERIC Educational Resources Information Center

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to

Brighton, Deb; Northup, Jim

376

Tax Avoidance, Tax Competition and Globalisation: making tax justice a focus for global activismi  

Microsoft Academic Search

Background Hidden from the public eye financial capital has been completely reconfigured over the past thirty years in order to bypass nationally-based tax and regulatory regimes. Using the 70 plus tax havens dotted across the globe, wealthy individuals and transnational businesses have adopted highly aggressive tax avoidance strategies, whilst also forcing the governments of mainstream nations to engage in a

John Christensen; Pete Coleman; Sony Kapoor

377

Calculating and Comparing Tax Rates  

NSDL National Science Digital Library

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

Boersma, Stuart

378

Tax Limitations in Massachusetts.  

ERIC Educational Resources Information Center

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

Ladd, Helen F.; Wilson, Julie Boatright

379

Capital Controls: Tobin Tax  

NSDL National Science Digital Library

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

1999-01-01

380

The School Tax Squeeze.  

ERIC Educational Resources Information Center

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

Baker, Beth

1993-01-01

381

Top tax system: a common taxation system for all nations  

Microsoft Academic Search

Ultimate tax reforms - All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called TOP Tax system is adopted and implemented by all nations.TOP Tax system will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws,

Vijaya Krushna Varma Varma

2009-01-01

382

12 CFR 217.22 - Regulatory capital adjustments and deductions.  

...22 Banks and Banking FEDERAL RESERVE SYSTEM BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CAPITAL ADEQUACY OF BOARD-REGULATED INSTITUTIONS...DTLs that relate to taxes levied by the same taxation authority and that are eligible for...

2014-01-01

383

The distribution of cigarette prices under different tax structures: findings from the International Tobacco Control Policy Evaluation (ITC) Project  

PubMed Central

Background The distribution of cigarette prices has rarely been studied and compared under different tax structures. Descriptive evidence on price distributions by countries can shed light on opportunities for tax avoidance and brand switching under different tobacco tax structures, which could impact the effectiveness of increased taxation in reducing smoking. Objective This paper aims to describe the distribution of cigarette prices by countries and to compare these distributions based on the tobacco tax structure in these countries. Methods We employed data for 16 countries taken from the International Tobacco Control Policy Evaluation Project to construct survey-derived cigarette prices for each country. Self-reported prices were weighted by cigarette consumption and described using a comprehensive set of statistics. We then compared these statistics for cigarette prices under different tax structures. In particular, countries of similar income levels and countries that impose similar total excise taxes using different tax structures were paired and compared in mean and variance using a two-sample comparison test. Findings Our investigation illustrates that, compared with specific uniform taxation, other tax structures, such as ad valorem uniform taxation, mixed (a tax system using ad valorem and specific taxes) uniform taxation, and tiered tax structures of specific, ad valorem and mixed taxation tend to have price distributions with greater variability. Countries that rely heavily on ad valorem and tiered taxes also tend to have greater price variability around the median. Among mixed taxation systems, countries that rely more heavily on the ad valorem component tend to have greater price variability than countries that rely more heavily on the specific component. In countries with tiered tax systems, cigarette prices are skewed more towards lower prices than are prices under uniform tax systems. The analyses presented here demonstrate that more opportunities exist for tax avoidance and brand switching when the tax structure departs from a uniform specific tax. PMID:23792324

Shang, Ce; Chaloupka, Frank J; Zahra, Nahleen; Fong, Geoffrey T

2013-01-01

384

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

Federal Register 2010, 2011, 2012, 2013

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

2013-09-04

385

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

Code of Federal Regulations, 2013 CFR

...Revenue 9 2013-04-01 2013-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2013-04-01

386

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

Federal Register 2010, 2011, 2012, 2013

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

2011-08-30

387

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

...Revenue 9 2014-04-01 2014-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2014-04-01

388

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

389

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

Code of Federal Regulations, 2012 CFR

...Revenue 9 2012-04-01 2012-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

2012-04-01

390

26 CFR 1.832-7T - Treatment of salvage and reinsurance in computing losses incurred deduction, taxable years...  

Code of Federal Regulations, 2011 CFR

...incurred deduction, taxable years beginning before January 1, 1990 (temporary...deduction, taxable years beginning before January 1, 1990 (temporary...effective for taxable years beginning before January 1, 1990....

2011-04-01

391

26 CFR 1.832-7T - Treatment of salvage and reinsurance in computing losses incurred deduction, taxable years...  

Code of Federal Regulations, 2012 CFR

...incurred deduction, taxable years beginning before January 1, 1990 (temporary...deduction, taxable years beginning before January 1, 1990 (temporary...effective for taxable years beginning before January 1, 1990....

2012-04-01

392

26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other terminable interest.  

...Marital deduction; limitation in case of life estate or other terminable interest...Marital deduction; limitation in case of life estate or other terminable interest...the failure to occur of some contingency. Life estates, terms for years,...

2014-04-01

393

26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other terminable interest.  

Code of Federal Regulations, 2013 CFR

...Marital deduction; limitation in case of life estate or other terminable interest...Marital deduction; limitation in case of life estate or other terminable interest...the failure to occur of some contingency. Life estates, terms for years,...

2013-04-01

394

26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other terminable interest.  

Code of Federal Regulations, 2012 CFR

...Marital deduction; limitation in case of life estate or other terminable interest...Marital deduction; limitation in case of life estate or other terminable interest...the failure to occur of some contingency. Life estates, terms for years,...

2012-04-01

395

26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other terminable interest.  

Code of Federal Regulations, 2010 CFR

...Marital deduction; limitation in case of life estate or other terminable interest...Marital deduction; limitation in case of life estate or other terminable interest...the failure to occur of some contingency. Life estates, terms for years,...

2010-04-01

396

20 CFR 404.458 - Limiting deductions where total family benefits payable would not be affected or would be only...  

Code of Federal Regulations, 2012 CFR

...404.458 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits 404.458 Limiting deductions where total family...

2012-04-01

397

Introducing the Microcomputer into Undergraduate Tax Courses.  

ERIC Educational Resources Information Center

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

Dillaway, Manson P.; Savage, Allan H.

398

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

ERIC Educational Resources Information Center

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

Foundation for Teaching Economics, Davis, CA.

399

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

E-print Network

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

Kostic, Milivoje M.

400

Corporate income tax reforms and international tax competition  

Microsoft Academic Search

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

Michael P. Devereux; Rachel Griffith; Alexander Klemm

2002-01-01

401

20 CFR 404.437 - Excess earnings; benefit rate subject to deductions because of excess earnings.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Excess earnings; benefit rate subject to deductions because of excess...404.437 Excess earnings; benefit rate subject to deductions because of excess...remunerative activity outside the United States or failure to have a child in one's care);...

2010-04-01

402

The Brain Network for Deductive Reasoning: A Quantitative Meta-analysis of 28 Neuroimaging Studies  

Microsoft Academic Search

Over the course of the past decade, contradictory claims have been made regarding the neural bases of deductive reasoning. Researchers have been puzzled by apparent inconsistencies in the literature. Some have even questioned the effectiveness of the methodology used to study the neural bases of deductive reasoning. However, the idea that neuroimaging findings are inconsistent is not based on any

Jrme Prado; Angad Chadha; James R. Booth

2011-01-01

403

"Merds That Laugh Don't Like Mushrooms": Evidence for Deductive Reasoning by Preschoolers.  

ERIC Educational Resources Information Center

Examines the relationship between development of logical processes required in deductive reasoning and their use by preschoolers, also considering possible explanations for children's deductive reasoning. The relationship of problem content to real-world knowledge and the sequence of presentation of problem types were found to affect the display

Hawkins, J.; And Others

1984-01-01

404

Deductive Reasoning to Teach Newton's Law of Motion  

ERIC Educational Resources Information Center

Finding out about and then understanding the forces acting on a moving object, based on a description of the change in motion of this object, is an important part of the conceptual understanding of Newton's law of motion. Using Hempel's deductive-normative model for scientific explanation, we developed a deductive explanation task (DET),

Lee, Han Su; Park, Jongwon

2013-01-01

405

26 CFR 1.9200-1 - Deduction for motor carrier operating authority.  

... 2014-04-01 false Deduction for motor carrier operating authority. 1.9200-1...of 1969 1.9200-1 Deduction for motor carrier operating authority. (a) In...all taxpayers who either held one or more motor carrier operating authorities on July...

2014-04-01

406

26 CFR 15.1-2 - Revocation of election to deduct.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Revocation of election to deduct. 15.1-2 Section 15.1-2 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-2 Revocation of election to deduct....

2010-04-01

407

26 CFR 15.1-2 - Revocation of election to deduct.  

Code of Federal Regulations, 2011 CFR

...2010-04-01 true Revocation of election to deduct. 15.1-2 Section 15.1-2 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-2 Revocation of election to deduct....

2011-04-01

408

26 CFR 15.1-2 - Revocation of election to deduct.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Revocation of election to deduct. 15.1-2 Section 15.1-2 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-2 Revocation of election to deduct....

2012-04-01

409

26 CFR 15.1-2 - Revocation of election to deduct.  

...2013-04-01 true Revocation of election to deduct. 15.1-2 Section 15.1-2 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-2 Revocation of election to deduct....

2014-04-01

410

26 CFR 15.1-2 - Revocation of election to deduct.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Revocation of election to deduct. 15.1-2 Section 15.1-2 Internal Revenue INTERNAL REVENUE...REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING 15.1-2 Revocation of election to deduct....

2013-04-01

411

Evaluation of a Deductive Procedure to Teach Grammatical Inflections to Children with Language Impairment  

ERIC Educational Resources Information Center

Purpose: To evaluate the learning effects of a deductive language-teaching procedure when teaching a novel gender agreement verb inflection to children with language impairment. Method: Thirty-two 6-8-year-old children with language impairment were randomly assigned to either a deductive (N = 16) or an inductive (N = 16) treatment group. In the

Finestack, Lizbeth H.; Fey, Marc E.

2009-01-01

412

The Relationship Between Deductibles and Wealth: The Case of Flood Insurance  

Microsoft Academic Search

This paper examines the effect of wealth on the demand for deductibles both theoretically and empirically for the case of flood insurance. Our study provides a synthesis and empirical examination of the economic theory of deductibles and its relationship with wealth. Previous articles have not examined these issues empirically, in particular for the specific case of flood insurance. We concentrate

Ran Barniv; Frederick Schroath; Avia Spivak

1999-01-01

413

DEDUCTIVE REASONING IN ADOLESCENCE--CRITICAL THINKING READINESS IN GRADES 1-12, PHASE 1.  

ERIC Educational Resources Information Center

THIS STUDY DEALT WITH THE CONCEPT OF DEDUCTIVE LOGIC AND ITS USE BY ADOLESCENTS, AGES 10-18. TWO EMPIRICAL QUESTIONS OF CONCERN IN THIS STUDY WERE (1) THAT OF READINESS FOR MASTERY OF LOGIC AND (2) THAT OF THE NATURAL-CULTURAL DEVELOPMENT OF MASTERY OF LOGIC. TWO DEDUCTION TESTS WERE DEVELOPED, ONE FOR EACH OF THE TYPES OF LOGIC TREATED. THEY WERE

ENNIS, ROBERT H.; PAULUS, DIETER

414

The $500,000 deduction limitation for remuneration provided by certain health insurance providers. Final regulations.  

PubMed

This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation. PMID:25255498

2014-09-23

415

42 CFR 408.71 - Change from deduction or State payment to direct remittance.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false Change from deduction or State payment...Individual Payment 408.71 Change from deduction or State payment...remittance. (a) Basis for change. An SMI enrollee is required...thereafter as possible), CMS or its agents bill the enrollee for...

2010-10-01

416

42 CFR 408.71 - Change from deduction or State payment to direct remittance.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 2011-10-01 false Change from deduction or State payment...Individual Payment 408.71 Change from deduction or State payment...remittance. (a) Basis for change. An SMI enrollee is required...thereafter as possible), CMS or its agents bill the enrollee for...

2011-10-01

417

42 CFR 408.92 - Change from group payment to deduction or individual payment.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Change from group payment to deduction or individual...Remittance: Group Payment 408.92 Change from group payment to deduction or individual...and the enrollee. (2) CMS or its agents resume sending individual bills to...

2013-10-01

418

42 CFR 408.92 - Change from group payment to deduction or individual payment.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 2012-10-01 false Change from group payment to deduction or individual...Remittance: Group Payment 408.92 Change from group payment to deduction or individual...and the enrollee. (2) CMS or its agents resume sending individual bills to...

2012-10-01

419

42 CFR 408.92 - Change from group payment to deduction or individual payment.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 2011-10-01 false Change from group payment to deduction or individual...Remittance: Group Payment 408.92 Change from group payment to deduction or individual...and the enrollee. (2) CMS or its agents resume sending individual bills to...

2011-10-01

420

42 CFR 408.71 - Change from deduction or State payment to direct remittance.  

Code of Federal Regulations, 2013 CFR

...2013-10-01 2013-10-01 false Change from deduction or State payment...Individual Payment 408.71 Change from deduction or State payment...remittance. (a) Basis for change. An SMI enrollee is required...thereafter as possible), CMS or its agents bill the enrollee for...

2013-10-01

421

42 CFR 408.71 - Change from deduction or State payment to direct remittance.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 2012-10-01 false Change from deduction or State payment...Individual Payment 408.71 Change from deduction or State payment...remittance. (a) Basis for change. An SMI enrollee is required...thereafter as possible), CMS or its agents bill the enrollee for...

2012-10-01

422

42 CFR 408.92 - Change from group payment to deduction or individual payment.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false Change from group payment to deduction or individual...Remittance: Group Payment 408.92 Change from group payment to deduction or individual...and the enrollee. (2) CMS or its agents resume sending individual bills to...

2010-10-01

423

Modeling the Effects of Argument Length and Validity on Inductive and Deductive Reasoning  

ERIC Educational Resources Information Center

In an effort to assess models of inductive reasoning and deductive reasoning, the authors, in 3 experiments, examined the effects of argument length and logical validity on evaluation of arguments. In Experiments 1a and 1b, participants were given either induction or deduction instructions for a common set of stimuli. Two distinct effects were

Rotello, Caren M.; Heit, Evan

2009-01-01

424

Cultural Difference in Stereotype Perceptions and Performances in Nonverbal Deductive Reasoning and Creativity  

ERIC Educational Resources Information Center

A total of 182 undergraduate students from China and the United States participated in a study examining the presence of stereotypical perceptions regarding creativity and deductive reasoning abilities, as well as the influence of stereotype on participants' performance on deductive reasoning and creativity in nonverbal form. The results showed

Wong, Regine; Niu, Weihua

2013-01-01

425

Cross-Culture Comparison of Tax Morale and Tax Compliance: Evidence from Costa Rica and Switzerland  

Microsoft Academic Search

This paper analyzes the effects of internal and external social norms on tax morale and tax compliance behavior. Field data and data derived from laboratory experiments are used to examine tax morale and tax compliance behavior in Costa Rica and Switzerland. The results indicate that internal and external social norms have a significant effect on tax morale and tax compliance.

Benno Torgler

2004-01-01

426

30 CFR 1206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2013 CFR

...Materials; (6) Ad valorem property taxes; (7) Rent; (8) Supplies...expense. State and Federal income taxes and severance taxes and other fees, including royalties...rate associated with Standard & Poor's BBB rating. The BBB rate...

2013-07-01

427

30 CFR 1206.353 - How do I determine transmission deductions?  

Code of Federal Regulations, 2013 CFR

...Materials; (6) Ad valorem property taxes; (7) Rent; (8) Supplies...expense. State and Federal income taxes and severance taxes and other fees, including royalties...rate associated with Standard & Poor's BBB rating. The BBB rate...

2013-07-01

428

30 CFR 1206.353 - How do I determine transmission deductions?  

...Materials; (6) Ad valorem property taxes; (7) Rent; (8) Supplies...expense. State and Federal income taxes and severance taxes and other fees, including royalties...rate associated with Standard & Poor's BBB rating. The BBB rate...

2014-07-01

429

30 CFR 1206.354 - How do I determine generating deductions?  

...Materials; (6) Ad valorem property taxes; (7) Rent; (8) Supplies...expense. State and Federal income taxes and severance taxes and other fees, including royalties...rate associated with Standard & Poor's BBB rating. The BBB rate...

2014-07-01

430

The HTLV-1 Tax interactome  

PubMed Central

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

Boxus, Mathieu; Twizere, Jean-Claude; Legros, Sbastien; Dewulf, Jean-Franois; Kettmann, Richard; Willems, Luc

2008-01-01

431

WorldWideWeb Tax  

NSDL National Science Digital Library

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

1995-01-01

432

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General (1) Description of...

2013-04-01

433

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General (1) Description of...

2012-04-01

434

26 CFR 601.401 - Employment taxes.  

...2014-04-01 2014-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General (1) Description of...

2014-04-01

435

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General (1) Description of...

2010-04-01

436

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2011 CFR

...2011-04-01 2011-04-01 false Employment taxes. 601.401 Section 601.401 Internal Revenue...RULES Provisions Special to Certain Employment Taxes 601.401 Employment taxes. (a) General (1) Description of...

2011-04-01

437

ENVIRONMENTAL TAX SHIFT: A Discussion Paper for  

E-print Network

........................................................................................................................... 1 2. BACKGROUND: WHAT ARE ENVIRONMENTAL TAXES AND WHAT IS AN ENVIRONMENTAL TAX SHIFT? ....................................................................................................................................... 3 2.1 WHAT ARE TAXES .............................................................................................................. 43 8.2 SELECTIVE TAXATION OF WATER USE, SOLID WASTE DISPOSAL AND CARBON DIOXIDE EMISSIONS USING

438

Economic Effects of Regional Tax Havens  

Microsoft Academic Search

How does the opportunity to use tax havens influence economic activity in nearby non-haven countries? Analysis of affiliate-level data indicates that American multinational firms use tax haven affiliates to reallocate taxable income away from high-tax jurisdictions and to defer home country taxes on foreign income. Ownership of tax haven affiliates is associated with reduced tax payments by nearby non-haven affiliates,

Mihir A. Desai; C. Fritz Foley; James R. Hines Jr

2004-01-01

439

Toward State Tax Reform: Lessons from State Tax Studies.  

ERIC Educational Resources Information Center

This paper reviews recent state tax-commission recommendations in selected states and identifies critical factors for the success of state tax-reform commissions. The paper focuses on factors linked to the process of forming a commission and generating the necessary consensus to enact tough reforms. It describes and compares comprehensive studies

McGuire, Therese J.; Rio, Jessica E.

440

Understanding Taxes 1985 [and] Teacher's Guide to Understanding Taxes 1985.  

ERIC Educational Resources Information Center

The major objective of this booklet and guide is to help high school students understand the U.S. tax system. The student booklet consists of eight modules. The first module discusses taxpayer responsibilities and rights. Methods of paying taxes are discussed, privacy rights are described, and the functions of the Collection and Criminal

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

441

26 CFR 26.7701-1 - Tax return preparer.  

Code of Federal Regulations, 2010 CFR

...TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 26.7701-1 Tax return preparer. (a) In general. For the definition of a tax return preparer, see 301.7701-15 of this chapter....

2010-04-01

442

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2010 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2010-04-01

443

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2011 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2011-04-01

444

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2013 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2013-04-01

445

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2013 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2013-04-01

446

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2012 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2012-04-01

447

26 CFR 41.4481-2 - Persons liable for tax.  

Code of Federal Regulations, 2012 CFR

...MISCELLANEOUS EXCISE TAXES EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES Tax on Use of Certain Highway Motor Vehicles...applicable to installment payment of tax for highway use tax liability, see ...

2012-04-01

448

26 CFR 1.3-1 - Application of optional tax.  

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2014-04-01

449

27 CFR 19.227 - Determination of the tax.  

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2014-04-01

450

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2011 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2011-04-01

451

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2011 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2011-04-01

452

27 CFR 19.227 - Determination of the tax.  

Code of Federal Regulations, 2012 CFR

...227 Determination of the tax. After gauging...The proprietor must use the tax rate prescribed...reduced effective tax rate, the proprietor may use that rate to determine the tax. The proprietor must record the results of each tax...

2012-04-01

453

26 CFR 1.3-1 - Application of optional tax.  

Code of Federal Regulations, 2013 CFR

...tax, he shall use the column in the tax table, appropriate to his number of exemptions, provided...filed. (c) Use of tax table. (1...are provided for use in computing the tax under the Tax Reform Act of 1969....

2013-04-01

454

Capital tax distortions in the petroleum industry  

SciTech Connect

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

Fry, R.C. Jr.

1985-01-01

455

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

SciTech Connect

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

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

1995-11-01

456

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

Code of Federal Regulations, 2010 CFR

...reduced foreign tax rates under income tax treaties. 601.206 Section 601.206 ...reduced foreign tax rates under income tax treaties. (a) Basis of certification. Most of the income tax treaties between the United States and...

2010-04-01

457

Local Tax Reform in Pennsylvania.  

ERIC Educational Resources Information Center

This report reviews local tax reform and describes an approach to simulating the effects of proposed tax reform on local school districts in Pennsylvania. The microcomputer spreadsheet simulation led to the development of a model able to meet the feasibility criteria established for such a simulation model. The model was designed to input

Hartman, William T.

458

Tax Policy Reforms in Nigeria  

Microsoft Academic Search

Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country's tax system is lopsided, and dominated by oil revenue. It is also characterized by unnecessarily complex, distortionary and largely inequitable taxation laws that have limited application in the

Ayodele Odusola

2006-01-01

459

26 CFR 1.882-5 - Determination of interest deduction.  

Code of Federal Regulations, 2013 CFR

...In its 1997 tax year, B earns $90...assets for the taxable year (1) Classification...the same taxpayer does not create a U...Assets acquired to increase U.S. assets artificially...or loss from the sale or other disposition...subsequent taxable years unless the...

2013-04-01

460

26 CFR 1.882-5 - Determination of interest deduction.  

Code of Federal Regulations, 2012 CFR

...In its 1997 tax year, B earns $90...assets for the taxable year (1) Classification...the same taxpayer does not create a U...Assets acquired to increase U.S. assets artificially...or loss from the sale or other disposition...subsequent taxable years unless the...

2012-04-01

461

26 CFR 1.882-5 - Determination of interest deduction.  

Code of Federal Regulations, 2010 CFR

...In its 1997 tax year, B earns $90...assets for the taxable year (1) Classification...the same taxpayer does not create a U...Assets acquired to increase U.S. assets artificially...or loss from the sale or other disposition...subsequent taxable years unless the...

2010-04-01

462

26 CFR 1.882-5 - Determination of interest deduction.  

Code of Federal Regulations, 2011 CFR

...In its 1997 tax year, B earns $90...assets for the taxable year (1) Classification...the same taxpayer does not create a U...Assets acquired to increase U.S. assets artificially...or loss from the sale or other disposition...subsequent taxable years unless the...

2011-04-01

463

Carbon taxes and India  

SciTech Connect

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

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

1994-07-01

464

The Btu tax is dead, long live the Btu tax  

SciTech Connect

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

Burkhart, L.A.

1993-07-15

465

A deductive statistical mechanics approach for granular matter  

E-print Network

We introduce a deductive statistical mechanics approach for granular materials which is formally built from few realistic physical assumptions. The main finding is an universal behavior for the distribution of the density fluctuations. Such a distribution is the equivalent of the Maxwell-Boltzmann's distribution in the kinetic theory of gasses. The comparison with a very extensive set of experimental and simulation data for packings of monosized spherical grains, reveals a remarkably good quantitative agreement with the theoretical predictions for the density fluctuations both at the grain level and at the global system level. Such agreement is robust over a broad range of packing fractions and it is observed in several distinct systems prepared by using different methods. The equilibrium distributions are characterized by only one parameter ($k$) which is a quantity very sensitive to changes in the structural organization. The thermodynamical equivalent of $k$ and its relation with the `granular temperature' are also discussed.

T. Aste; T. Di Matteo

2007-11-21

466

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

E-print Network

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

Uzuner, ?zlem

467

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

E-print Network

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

Stephens, Graeme L.

468

Policy 10-2 SALES TAX 10.2.1 Payment of Sales Tax  

E-print Network

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

469

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

Microsoft Academic Search

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

Lawrence H. Goulder

1995-01-01

470

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

E-print Network

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

Karp, Larry S.

471

Taxes and the poor: A microsimulation study of implicit and explicit taxes  

Microsoft Academic Search

The authors measure the cumulative burden on low-income households resulting from explicit taxes (state and federal income, and payroll taxes) and implicit taxes (reductions of program benefits as earnings rise). With monthly data from the 1990 Survey of Income and Program Participation, a simulation model calculates the benefits and taxes households receive and pay in 1990. A household's marginal tax

STACY DICKERT; SCOTT HOUSER; JOHN KARL SCHOLZ

472

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

Microsoft Academic Search

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

va ERDS

2011-01-01

473

TAX FILING INFORMATION FOR NONRESIDENT ALIENS  

E-print Network

TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being to be a complete representation of all the income tax regulations pertinent to students, faculty, staff and other not provide tax advice, the University disclaims all liability from the misinterpretation or misuse

Saldin, Dilano

474

Tax Seminar for Nonprofit and Exempt  

E-print Network

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

de Lijser, Peter

475

The demand for tax haven operations  

Microsoft Academic Search

What types of firms establish tax haven operations, and what purposes do these operations serve? Analysis of affiliate-level data for American firms indicates that larger, more international firms, and those with extensive intrafirm trade and high R and D intensities, are the most likely to use tax havens. Tax haven operations facilitate tax avoidance both by permitting firms to allocate

Mihir A. Desai; C. Fritz Foley; James Hines Jr.

2006-01-01

476

How Fiscal Decentralization Flattens Progressive Taxes  

Microsoft Academic Search

We study the tension between fiscal decentralization and progressive taxation. We present a multi-community model in which the local income tax rate is determined by an exogenous progressive tax schedule and a tax shifter that can differ across communities. The progressivity of the tax schedule induces a self-sorting process that results in substantial though imperfect income sorting. Rich households are

Roland Hodler; Kurt Schmidheiny

2005-01-01

477

26 CFR 20.2053-8 - Deduction for expenses in administering property not subject to claims.  

...accord with local custom. Under these circumstances, the estate is allowed a deduction of $6,000. Example (2). In 1945, the decedent made an irrevocable transfer of property to Y Trust Company, as trustee. The instrument of...

2014-04-01

478

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

Code of Federal Regulations, 2010 CFR

...within or without the United States. For purposes of this...estate situated in the United States. No deduction is allowed...any applicable foreign death duty act. If no...it is made under the penalties of perjury setting...

2010-04-01

479

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

Code of Federal Regulations, 2012 CFR

...within or without the United States. For purposes of this...estate situated in the United States. No deduction is allowed...any applicable foreign death duty act. If no...it is made under the penalties of perjury setting...

2012-04-01

480

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

Code of Federal Regulations, 2013 CFR

...within or without the United States. For purposes of this...estate situated in the United States. No deduction is allowed...any applicable foreign death duty act. If no...it is made under the penalties of perjury setting...

2013-04-01

481

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

Code of Federal Regulations, 2011 CFR

...within or without the United States. For purposes of this...estate situated in the United States. No deduction is allowed...any applicable foreign death duty act. If no...it is made under the penalties of perjury setting...

2011-04-01

482

26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.  

...within or without the United States. For purposes of this...estate situated in the United States. No deduction is allowed...any applicable foreign death duty act. If no...it is made under the penalties of perjury setting...

2014-04-01

483

INTEGRITY CHECKING IN DEDUCTIVE DATABASES Robert Kowalski Fariba Sadri Paul Soper  

E-print Network

INTEGRITY CHECKING IN DEDUCTIVE DATABASES Robert Kowalski Fariba Sadri Paul Soper Departmentof by Sadri and Kowalski. The methodusesanextensionof the SLDNF proofprocedureandachievestheeffectof and Kowalski [ll]. The method is designedto exploit the assumptionthat the Permission to copy without fee all

Koehn, Philipp

484

48 CFR 1352.228-72 - Deductibles under required insurance coverage-fixed price.  

Code of Federal Regulations, 2010 CFR

...228-72 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-72 Deductibles under required insurance...

2010-10-01

485

48 CFR 1352.228-72 - Deductibles under required insurance coverage-fixed price.  

Code of Federal Regulations, 2012 CFR

...228-72 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-72 Deductibles under required insurance...

2012-10-01

486

48 CFR 1352.228-71 - Deductibles under required insurance coverage-cost reimbursement.  

Code of Federal Regulations, 2010 CFR

...228-71 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-71 Deductibles under required insurance...

2010-10-01

487

48 CFR 1352.228-71 - Deductibles under required insurance coverage-cost reimbursement.  

Code of Federal Regulations, 2013 CFR

...228-71 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-71 Deductibles under required insurance...

2013-10-01

488

48 CFR 1352.228-72 - Deductibles under required insurance coverage-fixed price.  

Code of Federal Regulations, 2013 CFR

...228-72 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-72 Deductibles under required insurance...

2013-10-01

489

48 CFR 1352.228-71 - Deductibles under required insurance coverage-cost reimbursement.  

Code of Federal Regulations, 2011 CFR

...228-71 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-71 Deductibles under required insurance...

2011-10-01

490

48 CFR 1352.228-71 - Deductibles under required insurance coverage-cost reimbursement.  

Code of Federal Regulations, 2012 CFR

...228-71 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-71 Deductibles under required insurance...

2012-10-01

491

48 CFR 1352.228-72 - Deductibles under required insurance coverage-fixed price.  

Code of Federal Regulations, 2011 CFR

...228-72 Federal Acquisition Regulations System DEPARTMENT OF COMMERCE CLAUSES AND FORMS SOLICITATION PROVISIONS AND CONTRACT CLAUSES Text of Provisions and Clauses 1352.228-72 Deductibles under required insurance...

2011-10-01

492

26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.  

Code of Federal Regulations, 2010 CFR

For purposes of the preceding sentence, deductions, exclusions, and credits which are definitely related (as provided in 1.861-8), in whole or in part, to earned income shall be allocated and apportioned to foreign earned income and...

2010-04-01

493

18 CFR 367.4265 - Account 426.5, Other deductions.  

Code of Federal Regulations, 2012 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4265 Account 426.5, Other deductions. This account must...

2012-04-01

494

18 CFR 367.4265 - Account 426.5, Other deductions.  

Code of Federal Regulations, 2011 CFR

...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income 367.4265 Account 426.5, Other deductions. This account must...

2011-04-01

495

30 CFR 206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2010 CFR

... How do I determine generating deductions? 206.354 Section 206.354 Mineral Resources MINERALS MANAGEMENT SERVICE... PRODUCT VALUATION Geothermal Resources 206.354 How do I determine generating...

2010-07-01

496

29 CFR 541.603 - Effect of improper deductions from salary.  

...DEPARTMENT OF LABOR REGULATIONS DEFINING AND DELIMITING THE EXEMPTIONS FOR EXECUTIVE, ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements 541.603 Effect of improper deductions from salary....

2014-07-01

497

75 FR 54541 - Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles  

Federal Register 2010, 2011, 2012, 2013

...Services Under Section 482; Allocation of Income and Deductions From Intangibles AGENCY...under section 482 and the allocation of income from intangibles, in particular with...services transactions and the allocation of income from intangible property, in...

2010-09-08

498

40 CFR 74.50 - Deducting opt-in source allowances from ATS accounts.  

Code of Federal Regulations, 2010 CFR

...74.50 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR PROGRAMS (CONTINUED) SULFUR DIOXIDE OPT-INS Allowance Tracking and Transfer and End of Year Compliance 74.50 Deducting opt-in source...

2010-07-01

499

38 CFR 1.991 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2010 CFR

(a) Deductions to liquidate an employee's debt will be by the method and in the amount stated in the notice to collect from the employee's current pay as modified by a written decision issued under 1.982 or ...

2010-07-01

500

26 CFR 1.1382-3 - Taxable income of cooperatives; special deductions for exempt farmers' cooperatives.  

...preferred stock, or any other form of capital represented by capital retain certificates, revolving fund certificates, letters of advice, or other evidence of a proprietary interest in a cooperative association. Such deduction is...

2014-04-01