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1

Analysis of Potential Free-Rider Eligibility for a Proposed Commercial Building Lighting Tax Deduction  

SciTech Connect

The report provides estimates of the potential volume of ''free riders'', in terms of both eligible square footage and associated available tax deductions, in a proposed commercial building lighting tax amendment to the 2003 Energy Bill. Determination of the actual tax rate for businesses and how the amendment may impact tax revenue collected by the treasury is beyond the scope of this effort. Others, such as the Treasury itself, are best equipped to make their own estimates of the eventual impact based on the total deductions available to taxable entities.

Winiarski, David W.; Richman, Eric E.; Biyani, Rahul K.

2004-09-30

2

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

3

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

4

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

Code of Federal Regulations, 2014 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...

2014-04-01

5

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2014 CFR

...Death taxes —(1) For the estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance tax payable by reason of the decedent's death is deductible, except as provided in §§ 20.2053-9 and...

2014-04-01

6

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2011 CFR

...Death taxes —(1) For the estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance tax payable by reason of the decedent's death is deductible, except as provided in §§ 20.2053-9 and...

2011-04-01

7

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2010 CFR

...Death taxes —(1) For the estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance tax payable by reason of the decedent's death is deductible, except as provided in §§ 20.2053-9 and...

2010-04-01

8

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

9

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

10

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

11

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

12

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

13

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

14

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

15

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

16

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

17

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

18

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

Code of Federal Regulations, 2013 CFR

...allowable as deductions under a law which imposes a State death tax...payment is allowed by the local law. If the amount which may be...purpose is limited by the local law no deduction in excess of that...to an expectation or claim of inheritance. (C) The claim or...

2013-04-01

19

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

Code of Federal Regulations, 2010 CFR

...allowable as deductions under a law which imposes a State death tax...payment is allowed by the local law. If the amount which may be...purpose is limited by the local law no deduction in excess of that...to an expectation or claim of inheritance. (C) The claim or...

2010-04-01

20

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

Code of Federal Regulations, 2011 CFR

...allowable as deductions under a law which imposes a State death tax...payment is allowed by the local law. If the amount which may be...purpose is limited by the local law no deduction in excess of that...to an expectation or claim of inheritance. (C) The claim or...

2011-04-01

21

Tax deductions, environmental policy, and the double dividend hypothesis  

SciTech Connect

Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a double dividend. The authors extend previous models by incorporating tax-favored consumption goods (e.g., housing, medical care). The efficiency gains from recycling environmental tax revenues are therefore larger because pre-existing income taxes distort both consumption decisions and factor markets. In this setting a revenue-neutral emissions tax (or auctioned permits) produces a double dividend. Moreover, the overall costs of environmental tax swaps are negative, for modest emissions reduction. The efficiency gains from emissions taxes over grandfathered permits are also much larger than previously recognized.

Parry, I.W.H.; Bento, A.M.

2000-01-01

22

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

23

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2012 CFR

... 2012-04-01 false Right of recovery of estate taxes in the case of certain marital deduction property...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2012-04-01

24

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Right of recovery of estate taxes in the case of certain marital deduction property...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2010-04-01

25

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 false Right of recovery of estate taxes in the case of certain marital deduction property...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2013-04-01

26

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

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, 2014 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...

2014-04-01

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, 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

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, 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

30

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

31

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

32

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2012 CFR

...2004, no estate, succession, legacy or inheritance tax payable by reason of the decedent's...decedent's estate would be liable under local law, as between the decedent and his...the estate would be entitled under local law, as between the estate and the...

2012-04-01

33

26 CFR 20.2053-6 - Deduction for taxes.  

Code of Federal Regulations, 2013 CFR

...2004, no estate, succession, legacy or inheritance tax payable by reason of the decedent's...decedent's estate would be liable under local law, as between the decedent and his...the estate would be entitled under local law, as between the estate and the...

2013-04-01

34

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 ...

35

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

36

5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...  

Code of Federal Regulations, 2011 CFR

...retirement deductions be used to pay the Social Security taxes for the period of the...erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section...RETIREMENT COVERAGE CORRECTIONS ACT Social Security Taxes § 839.902 Will...

2011-01-01

37

5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...  

Code of Federal Regulations, 2010 CFR

...retirement deductions be used to pay the Social Security taxes for the period of the...erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section...RETIREMENT COVERAGE CORRECTIONS ACT Social Security Taxes § 839.902 Will...

2010-01-01

38

26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2013-04-01 true Right of recovery of estate taxes in the case of certain marital deduction property...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2014-04-01

39

26 CFR 20.2207A-1 - Right of recovery of estate 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 estate taxes in the case of certain marital deduction property...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2011-04-01

40

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2014 CFR

...of 1939, and Subchapter E, Chapter 2 of the Internal Revenue Code of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign income, war profits, and excess profits taxes....

2014-04-01

41

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2010 CFR

...of 1939, and Subchapter E, Chapter 2 of the Internal Revenue Code of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign income, war profits, and excess profits taxes....

2010-04-01

42

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2012 CFR

...and by corresponding provisions of prior internal revenue laws. (b) Federal war profits and excess profits taxes. ...Revenue Code of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign...

2012-04-01

43

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2011 CFR

...and by corresponding provisions of prior internal revenue laws. (b) Federal war profits and excess profits taxes. ...Revenue Code of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign...

2011-04-01

44

26 CFR 1.164-2 - Deduction denied in case of certain taxes.  

Code of Federal Regulations, 2013 CFR

...and by corresponding provisions of prior internal revenue laws. (b) Federal war profits and excess profits taxes. ...Revenue Code of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d) Foreign...

2013-04-01

45

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

Code of Federal Regulations, 2014 CFR

...any estate, succession, legacy, or inheritance tax imposed by a State, Territory...remainder of his estate to Charity B. State inheritance tax in the amount of $13,500 was...legatee is required to pay the State inheritance tax on his bequest, and the...

2014-04-01

46

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

Code of Federal Regulations, 2012 CFR

...any estate, succession, legacy, or inheritance tax imposed by a State, Territory...remainder of his estate to Charity B. State inheritance tax in the amount of $13,500 was...legatee is required to pay the State inheritance tax on his bequest, and the...

2012-04-01

47

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

Code of Federal Regulations, 2010 CFR

...any estate, succession, legacy, or inheritance tax imposed by a State, Territory...remainder of his estate to Charity B. State inheritance tax in the amount of $13,500 was...legatee is required to pay the State inheritance tax on his bequest, and the...

2010-04-01

48

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

Code of Federal Regulations, 2013 CFR

...any estate, succession, legacy, or inheritance tax imposed by a State, Territory...remainder of his estate to Charity B. State inheritance tax in the amount of $13,500 was...legatee is required to pay the State inheritance tax on his bequest, and the...

2013-04-01

49

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

Code of Federal Regulations, 2011 CFR

...any estate, succession, legacy, or inheritance tax imposed by a State, Territory...remainder of his estate to Charity B. State inheritance tax in the amount of $13,500 was...legatee is required to pay the State inheritance tax on his bequest, and the...

2011-04-01

50

Gifts are tax-deductible for itemizers. Gifts of less than $100 must be made in U.S. currency if made by check. Thank you!  

E-print Network

Gifts are tax-deductible for itemizers. Gifts of less than $100 must be made in U.S. currency Discover American Express Gift Amount $ Card No. Security Code Exp. Date Signature Date Check enclosed Fund graduate fellowships undergraduate scholarship other: My gift is enclosed: $ .00 Name Class Year

Plotkin, Joshua B.

51

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

Code of Federal Regulations, 2013 CFR

...decedent dying on or after July 1, 1955, under section 2053(d) for the amount of any estate, succession, legacy, or inheritance tax imposed by and actually paid to any foreign country, in respect of any property situated within such...

2013-04-01

52

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

Code of Federal Regulations, 2011 CFR

...decedent dying on or after July 1, 1955, under section 2053(d) for the amount of any estate, succession, legacy, or inheritance tax imposed by and actually paid to any foreign country, in respect of any property situated within such...

2011-04-01

53

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

54

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

55

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

56

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

Code of Federal Regulations, 2014 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)...

2014-04-01

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 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2010 CFR

...for example, by purchase, gift, bequest, inheritance, exchange...organization to which the property giving rise to the deduction was contributed...or the donee's agent, the gift is completed on the date of...the name of the donee, the gift is completed on the date...

2010-04-01

59

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

60

26 CFR 15.1-1 - Elections to deduct.  

Code of Federal Regulations, 2010 CFR

...TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING...617(a). The election to deduct exploration expenditures as expenses under...which the taxpayer desires to deduct exploration expenditures which...

2010-04-01

61

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2011 CFR

...taxable years. (3) Add such net operating loss carryovers and...carrybacks in order to determine the net operating loss deduction for such taxable year. (c) Statement with tax return. Every taxpayer claiming a net operating loss deduction...

2011-04-01

62

Public Management as Citizen Compliance: A Case Study of Income Tax Compliance Behavior in Thailand  

E-print Network

, which includes making tax system more fair via lowering tax rates, broadening tax base, eliminating unnecessary allowances and deductions, linking welfare benefits to tax filing, improving the penalty enforcement, educating citizens about tax duties...

Chandarasorn, Maneekwan

2012-08-31

63

University of Utah Tax Services Supplemental Utah Tax Withholding Form  

E-print Network

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

Tipple, Brett

64

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

65

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

66

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

67

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

68

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

69

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

70

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

71

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

72

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...CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2013-04-01

73

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...CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2011-04-01

74

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...CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In...

2012-04-01

75

26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.  

Code of Federal Regulations, 2010 CFR

...dividends paid on preferred stock of public utilities. 1.247-1 Section 1.247-1 Internal Revenue INTERNAL REVENUE SERVICE...TAXES Special Deductions for Corporations § 1.247-1 Deduction for dividends paid on preferred...

2010-04-01

76

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

77

Deductive Puzzling  

ERIC Educational Resources Information Center

To help fifth- through eighth-grade students develop their deductive reasoning skills, the author used a ten-week supplementary curriculum so that students could answer logic questions. The curriculum, a series of lessons built around language-independent logic puzzles, has been used in classrooms of fifth through eighth grades. In most cases,…

Wanko, Jeffrey J.

2010-01-01

78

Human Resources Personal Tax Increases  

E-print Network

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

Lennard, William N.

79

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

Code of Federal Regulations, 2011 CFR

... 14 2011-04-01 2010-04-01 true Estates of nonresidents not citizens; deductions for expenses...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2011-04-01

80

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

Code of Federal Regulations, 2010 CFR

... 14 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; deductions for expenses...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2010-04-01

81

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2013 CFR

... false Deduction for expenses of administering estate. 20.2053-3 Section 20.2053-3 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2013-04-01

82

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.  

Code of Federal Regulations, 2012 CFR

... 2012-04-01 2012-04-01 false Estates of nonresidents not citizens; taxable estate; deductions in general. 20.2106-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

2012-04-01

83

26 CFR 20.2053-4 - Deduction for claims against the estate.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 false Deduction for claims against the estate. 20.2053-4 Section 20.2053-4 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2013-04-01

84

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

Code of Federal Regulations, 2012 CFR

... 14 2012-04-01 2012-04-01 false Estates of nonresidents not citizens; deductions for expenses...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2012-04-01

85

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 2010-04-01 false Estates of nonresidents not citizens; taxable estate; deductions in general. 20.2106-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

2010-04-01

86

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.  

Code of Federal Regulations, 2014 CFR

... 2014-04-01 2013-04-01 true Estates of nonresidents not citizens; taxable estate; deductions in general. 20.2106-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

2014-04-01

87

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2010 CFR

... false Deduction for expenses of administering estate. 20.2053-3 Section 20.2053-3 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2010-04-01

88

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.  

Code of Federal Regulations, 2013 CFR

... 2013-04-01 2013-04-01 false Estates of nonresidents not citizens; taxable estate; deductions in general. 20.2106-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

2013-04-01

89

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

Code of Federal Regulations, 2013 CFR

... 14 2013-04-01 2013-04-01 false Estates of nonresidents not citizens; deductions for expenses...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2013-04-01

90

26 CFR 20.2053-4 - Deduction for claims against the estate.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 false Deduction for claims against the estate. 20.2053-4 Section 20.2053-4 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2012-04-01

91

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2011 CFR

... true Deduction for expenses of administering estate. 20.2053-3 Section 20.2053-3 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2011-04-01

92

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2012 CFR

... false Deduction for expenses of administering estate. 20.2053-3 Section 20.2053-3 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2012-04-01

93

26 CFR 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.  

Code of Federal Regulations, 2011 CFR

... 2011-04-01 2010-04-01 true Estates of nonresidents not citizens; taxable estate; deductions in general. 20.2106-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

2011-04-01

94

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

Code of Federal Regulations, 2014 CFR

... 14 2014-04-01 2013-04-01 true Estates of nonresidents not citizens; deductions for expenses...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2014-04-01

95

26 CFR 20.2053-3 - Deduction for expenses of administering estate.  

Code of Federal Regulations, 2014 CFR

... true Deduction for expenses of administering estate. 20.2053-3 Section 20.2053-3 Internal...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2014-04-01

96

Revenue Costs and Incentive Effects of the Mortgage Interest Deduction for Owner-Occupied Housing  

E-print Network

We draw on household-level data from the 2004 Survey of Consumer Finances to analyze how changes in the income tax deduction for mortgage interest would affect the distribution of income tax liabilities and the consumption ...

Poterba, James M.

97

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 true Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

2010-04-01

98

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

99

26 CFR 1.642(g)-2 - Deductions included.  

Code of Federal Regulations, 2010 CFR

However, section 642(g) is applicable to deductions for interest, business expenses, and other items not accrued at the date of the decedent's death so that they are allowable as deductions for estate tax purposes only as administration expenses under section...

2010-04-01

100

Planning a Sabbatical? These Tips Can Save Taxes.  

ERIC Educational Resources Information Center

Information on potential tax-saving opportunities when planning a sabbatical is provided for college personnel. Advice is offered about tax savings for: rental of the academician's personal residences while away from home, the home office deduction, use of an auto, and foreign income tax exclusion. The answer to what expenses are deductible

Matoney, Joseph P., Jr.; Weston, Marilyn

1985-01-01

101

‘Traffic-light’ nutrition labelling and ‘junk-food’ tax: a modelled comparison of cost-effectiveness for obesity prevention  

Microsoft Academic Search

Introduction:Cost-effectiveness analyses are important tools in efforts to prioritise interventions for obesity prevention. Modelling facilitates evaluation of multiple scenarios with varying assumptions. This study compares the cost-effectiveness of conservative scenarios for two commonly proposed policy-based interventions: front-of-pack ‘traffic-light’ nutrition labelling (traffic-light labelling) and a tax on unhealthy foods (‘junk-food’ tax).Methods:For traffic-light labelling, estimates of changes in energy intake were based

G Sacks; J L Veerman; M Moodie; B Swinburn

2011-01-01

102

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

103

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.

104

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

105

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

Code of Federal Regulations, 2014 CFR

...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

106

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

107

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

108

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

109

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

110

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

111

26 CFR 25.2522(c)-1 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...  

Code of Federal Regulations, 2010 CFR

...deductions because of âprohibited transactionsâ in the case of gifts made before January 1, 1970. 25.2522(c)-1...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954...

2010-04-01

112

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

Code of Federal Regulations, 2011 CFR

... Marital deduction; limitation in case of life estate or other âterminable interestâ. 20.2056(b...SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST...

2011-04-01

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

Health insurance and tax policy  

Microsoft Academic Search

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

Karsten Jeske; Sagiri Kitao

2005-01-01

115

26 CFR 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986.  

Code of Federal Regulations, 2010 CFR

...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1...section 269 to section 382 before the Tax Reform Act of 1986. Section...on December 31, 1955, for the principal purpose of utilizing...

2010-04-01

116

26 CFR 1.269-6 - Relationship of section 269 to section 382 before the Tax Reform Act of 1986.  

Code of Federal Regulations, 2011 CFR

...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible...section 269 to section 382 before the Tax Reform Act of 1986. Section...on December 31, 1955, for the principal purpose of utilizing...

2011-04-01

117

Semiotic labelled deductive systems  

SciTech Connect

We review the class of Semiotic Models put forward by Pospelov, as well as the Labelled Deductive Systems developed by Gabbay, and construct an embedding of Semiotic Models into Labelled Deductive Systems.

Nossum, R.T. [Imperial College of Science, Technology and Medicine, London (United Kingdom)

1996-12-31

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, 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

119

Aristotle'S natural deduction reconsidered  

Microsoft Academic Search

John Corcoran’s natural deduction system for Aristotle’s syllogistic is reconsidered.Though Corcoran is no doubt right in interpreting Aristotle as viewing syllogisms as arguments and in rejecting Lukasiewicz’s treatment in terms of conditional sentences, it is argued that Corcoran is wrong in thinking that the only alternative is to construe Barbara and Celarent as deduction rules in a natural deduction system.An

John M. Martin

1997-01-01

120

5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...  

Code of Federal Regulations, 2011 CFR

...is more than the amount of combined retirement deductions and Social Security taxes due for my new retirement coverage, will I get...is more than the amount of combined retirement deductions and Social Security taxes due for my new retirement coverage, will I...

2011-01-01

121

WITHHOLDING OF TAX, CPP AND EI ON PAYMENTS MADE UNDER UBC POLICY #88 Under UBC's Patents and Licensing Policy #88, UBC all faculty, staff, students or "anyone connected with the  

E-print Network

563781.1 WITHHOLDING OF TAX, CPP AND EI ON PAYMENTS MADE UNDER UBC POLICY #88 Under UBC's Patents #88: No withholding tax; 1 No withholding tax; 1 No withholding tax; Withholding of CPP and EI from Cash payments under Policy #88: UBC must deduct CPP and EI contributions; UBC must deduct CPP and EI

Ollivier-Gooch, Carl

122

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

123

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

124

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

125

26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).  

Code of Federal Regulations, 2010 CFR

...petroleum tax. Y also allows X deductible lifting costs of $.20 per barrel and deductible...Sales $12.00 Royalties $1.44 Lifting .20 Transporting .80 2.44...Deductions: Royalties 1.44 0 Lifting .20 0 Transporting 0 .80...

2010-04-01

126

Hypothetico-deductive diagnoses  

NASA Astrophysics Data System (ADS)

A diagnostic is inference to the state of a system from its observed and its expected behaviors. When no complete description is available--and this is not out of the ordinary in real-world applications--diagnosing a system cannot be done in a pure deductive way. To be more specific, deduction allows us to derive only partial diagnoses that must be completed to get closer to the actual one. Subsequently, searching for better diagnoses requires hypothetical reasoning, where the assumptions to be generated aim at reflecting the diagnostician beliefs. In the frame of hypothetico-deductive diagnostic, several approaches have been pointed out so far. The consistency-based method is the simplest one. It sanctions the lack of evidence that a component of a system fails by jumping to the conclusion that this component behaves correctly. In contrast to the consistency-based approach, the circumscription-based and the deductive/abductive methods take into account how components behave to complete what is deductively generated. This paper is devoted to a comparison of the consistency-based, the circumscription-based, and the deductive/abductive approaches to diagnostic. Its expected purpose is to provide a deeper understanding of both techniques. It is organized as follows: problem formulation and terminology are introduced in Section 2; Section 3 proposes a brief overview of the consistency-based, the circumscription-based, and the deductive/abductive methods; Section 4 details and compares the preference criteria each approach supports; Section 5 illustrates this comparison on a simple example; and Section 6 concludes this paper.

Marquis, Pierre

1992-03-01

127

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

128

26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.  

Code of Federal Regulations, 2014 CFR

...the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of...inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. Under this rule,...

2014-04-01

129

26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.  

Code of Federal Regulations, 2011 CFR

...the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of...inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. Under this rule,...

2011-04-01

130

26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.  

Code of Federal Regulations, 2013 CFR

...the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of...inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. Under this rule,...

2013-04-01

131

26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.  

Code of Federal Regulations, 2012 CFR

...the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of...inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. Under this rule,...

2012-04-01

132

26 CFR 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.  

Code of Federal Regulations, 2010 CFR

...the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of...inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. Under this rule,...

2010-04-01

133

Deductibles in health insurance  

NASA Astrophysics Data System (ADS)

This study is an extension to a simulation study that has been developed to determine ruin probabilities in health insurance. The study concentrates on inpatient and outpatient benefits for customers of varying age bands. Loss distributions are modelled through the Allianz tool pack for different classes of insureds. Premiums at different levels of deductibles are derived in the simulation and ruin probabilities are computed assuming a linear loading on the premium. The increase in the probability of ruin at high levels of the deductible clearly shows the insufficiency of proportional loading in deductible premiums. The PH-transform pricing rule developed by Wang is analyzed as an alternative pricing rule. A simple case, where an insured is assumed to be an exponential utility decision maker while the insurer's pricing rule is a PH-transform is also treated.

Dimitriyadis, I.; Öney, Ü. N.

2009-11-01

134

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.

Sharon Jeffery

2004-09-01

135

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.

Steven Stanley

136

TREE PLANTING TAX INCENTIVE F-336/Revised/December 1998  

E-print Network

and for amortization (deduction) over eight tax years. Qualified reforestation costs are the direct expenses incurred shareholder. Thus, a partner's or shareholder's total annual reforestation expenditure from all sources- sions of the reforestation tax incentive for a landowner who spent $10,000 on a planting project in 1998

Koford, Rolf R.

137

5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...  

Code of Federal Regulations, 2010 CFR

...CSRS is more than the amount of combined retirement deductions and Social Security taxes due for my new retirement coverage, will I get a refund of the...REGULATIONS (CONTINUED) CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL...

2010-01-01

138

77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954  

Federal Register 2010, 2011, 2012, 2013, 2014

...THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of Decedents Dying After August 16, 1954 CFR Correction...Sec. 20.2053-4 Deduction for claims against the estate. * * * * * (c) * * * (3) * * * Example 1....

2012-03-30

139

A Survey of Automated Deduction   

E-print Network

We survey research in the automation of deductive inference, from its beginnings in the early history of computing to the present day. We identify and describe the major areas of research interest and their applications. The area is characterised...

Bundy, Alan

140

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

141

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

E-print Network

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

142

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.  

Code of Federal Regulations, 2011 CFR

...sections 382 and 383 after the Tax Reform Act of 1986. ...amount of taxable income or tax that may be offset by a deduction...determination of whether the principal purpose of an acquisition is...avoidance of Federal income tax. [T.D. 8388, 57...

2011-04-01

143

26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.  

Code of Federal Regulations, 2010 CFR

...sections 382 and 383 after the Tax Reform Act of 1986. ...amount of taxable income or tax that may be offset by a deduction...determination of whether the principal purpose of an acquisition is...avoidance of Federal income tax. [T.D. 8388, 57...

2010-04-01

144

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).

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

47 CFR 65.830 - Deducted items.  

Code of Federal Regulations, 2012 CFR

...COMMISSION (CONTINUED) COMMON CARRIER SERVICES (CONTINUED) INTERSTATE RATE OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a) The following items shall be deducted from the interstate rate...

2012-10-01

147

The Economic Recovery Tax Act of 1981.  

E-print Network

deduct ing debts, administrative costs and funeral ex penses. Under the new law, all inter-spousal trans- fers, regardless of value, are exempt from federal gift and estate taxes. In addition, ERT A allows a spouse more control over money... per child. Technical Changes in Special Use Valuation Provisions The Tax Reform Act of 1976 and the 1978 amendment allowed real property used in a farm or other closely-held business in a decedent's gross estate to be valued at less than its fair...

Pena, Jose G.; Lovell, Ashley C.; Kensing, Robert H.

1983-01-01

148

42 CFR 409.87 - Blood deductible.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 2012-10-01 false Blood deductible. 409.87 Section 409...Deductibles and Coinsurance § 409.87 Blood deductible. (a) General provisions...section, packed red cells means the red blood cells that remain after plasma is...

2012-10-01

149

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

E-print Network

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

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

1987-01-01

150

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

151

Tax Preparation Tax Software Tax Advice and Tax  

NSDL National Science Digital Library

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

152

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.  

Code of Federal Regulations, 2011 CFR

...MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...provider-related donations and health care-related taxes. Effective...will deduct from a State's expenditures for medical assistance...donations and revenues generated by health care-related taxes...

2011-10-01

153

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.  

Code of Federal Regulations, 2010 CFR

...MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...provider-related donations and health care-related taxes. Effective...will deduct from a State's expenditures for medical assistance...donations and revenues generated by health care-related taxes...

2010-10-01

154

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.  

Code of Federal Regulations, 2013 CFR

...MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...provider-related donations and health care-related taxes. Effective...will deduct from a State's expenditures for medical assistance...donations and revenues generated by health care-related taxes...

2013-10-01

155

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.  

Code of Federal Regulations, 2012 CFR

...MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES (CONTINUED...provider-related donations and health care-related taxes. Effective...will deduct from a State's expenditures for medical assistance...donations and revenues generated by health care-related taxes...

2012-10-01

156

42 CFR 408.42 - Deduction from railroad retirement benefits.  

Code of Federal Regulations, 2012 CFR

...2012-10-01 false Deduction from railroad retirement benefits. 408.42 Section...Benefits § 408.42 Deduction from railroad retirement benefits. (a) Responsibility...deductions. If an enrollee is entitled to railroad retirement benefits, his or her...

2012-10-01

157

42 CFR 408.42 - Deduction from railroad retirement benefits.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Deduction from railroad retirement benefits. 408.42 Section...Benefits § 408.42 Deduction from railroad retirement benefits. (a) Responsibility...deductions. If an enrollee is entitled to railroad retirement benefits, his or her...

2010-10-01

158

42 CFR 408.42 - Deduction from railroad retirement benefits.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 false Deduction from railroad retirement benefits. 408.42 Section...Benefits § 408.42 Deduction from railroad retirement benefits. (a) Responsibility...deductions. If an enrollee is entitled to railroad retirement benefits, his or her...

2011-10-01

159

An Integration of Resolution and Natural Deduction  

E-print Network

a representation of natural deduc- tion proofs as X-terms, and in Section 3 we show how the LCF notion of tacticsAn Integration of Resolution and Natural Deduction Theorem Proving Dale Miller and Amy Felty and natural deduction. This system represents natural deduc- tion proofs as X-terms and resolution refutations

Miller, Dale

160

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

161

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

162

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

163

19 CFR 152.105 - Deductive value.  

Code of Federal Regulations, 2010 CFR

...3) of this section, the value added by the processing of...importation to the extent that the value is based on sufficient information...merchandise concerned. (g) Assists. For purposes of determining deductive value, any sale to a person...

2010-04-01

164

What Do We Work For? An Anatomy of Pre and Post-Tax Earnings Growth  

Microsoft Academic Search

Promotions and cross-firm mobility provide substantial gains in earnings ? a well established finding based on gross income data. Yet, what matters for incentives is how much an individual can consume or save after taxation. We show that net and gross income growth patterns may differ substantially when a progressive tax system allows for deduction opportunities. Exploiting unique matched employer-employee

Anders Frederiksen; Timothy Halliday; Alexander K. Koch

2010-01-01

165

Natural deduction with general elimination rules  

Microsoft Academic Search

.   The structure of derivations in natural deduction is analyzed through isomorphism with a suitable sequent calculus, with\\u000a twelve hidden convertibilities revealed in usual natural deduction. A general formulation of conjunction and implication elimination\\u000a rules is given, analogous to disjunction elimination. Normalization through permutative conversions now applies in all cases.\\u000a Derivations in normal form have all major premisses of elimination

Jan Von Plato

2001-01-01

166

Medical expense deduction for the individual taxpayer  

E-print Network

MEDICAL EXPENSE DEDUCTION FOR THE INDIVIDUAL TAXPAYER A Thesis By GERALD M. WINTERS Submitted to the Graduate School of the Agricultural and Mechanical College of T~as in partial fulfillment of the requirements for the degree of MASTER... OF BUSINESS ADMINISTRATION January 1960 Major Subject; Accounting MEDICAL EXPENSE DEDUCTION FOR THE INDP/IDUAL TAXPATER A Thesis By Gerald M. Winters Approved as to style and content by: Chairman of the Committee Head of the Division January 1960...

Winters, Gerald Milton

1960-01-01

167

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

168

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

169

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

170

42 CFR 409.82 - Inpatient hospital deductible.  

Code of Federal Regulations, 2010 CFR

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

2010-10-01

171

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2012 CFR

...equipment are deductible; (iv) Health and hospitalization insurance policy premiums. The costs of health and accident policies such...attendant, homemaker, home health aide, or child care services...6) Shelter costs —(i) Homeless shelter deduction. A...

2012-01-01

172

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2011 CFR

...equipment are deductible; (iv) Health and hospitalization insurance policy premiums. The costs of health and accident policies such...attendant, homemaker, home health aide, or child care services...6) Shelter costs. (i) Homeless shelter deduction. A...

2011-01-01

173

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2014 CFR

...equipment are deductible; (iv) Health and hospitalization insurance policy premiums. The costs of health and accident policies such...attendant, homemaker, home health aide, or child care services...6) Shelter costs —(i) Homeless shelter deduction. A...

2014-01-01

174

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2013 CFR

...equipment are deductible; (iv) Health and hospitalization insurance policy premiums. The costs of health and accident policies such...attendant, homemaker, home health aide, or child care services...6) Shelter costs —(i) Homeless shelter deduction. A...

2013-01-01

175

7 CFR 273.9 - Income and deductions.  

Code of Federal Regulations, 2010 CFR

...equipment are deductible; (iv) Health and hospitalization insurance policy premiums. The costs of health and accident policies such...attendant, homemaker, home health aide, or child care services...utility allowance —(i) Homeless shelter deduction. A...

2010-01-01

176

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2010 CFR

...contract, permit, or other document for the sale of forest products. (c) Forest management deductions shall not...contract, permit or other document for the sale of forest...the amount of the forest management deduction shall...

2010-04-01

177

42 CFR 408.43 - Deduction from social security benefits.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 false Deduction from social security benefits. 408.43 Section... § 408.43 Deduction from social security benefits. SSA, acting as...the premiums from the monthly social security benefits if the enrollee is...

2010-10-01

178

42 CFR 489.30 - Allowable charges: Deductibles and coinsurance.  

Code of Federal Regulations, 2010 CFR

...2010-10-01 2010-10-01 false Allowable charges: Deductibles and coinsurance. 489.30 Section...PROVIDER AGREEMENTS AND SUPPLIER APPROVAL Allowable Charges § 489.30 Allowable charges: Deductibles and coinsurance. (a)...

2010-10-01

179

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

180

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

181

42 CFR 408.43 - Deduction from social security benefits.  

Code of Federal Regulations, 2011 CFR

...2011-10-01 false Deduction from social security benefits. 408.43 Section...Benefits § 408.43 Deduction from social security benefits. SSA, acting as...deducts the premiums from the monthly social security benefits if the enrollee is...

2011-10-01

182

Developmental Relationships between Reading Comprehension and Deductive Reasoning  

Microsoft Academic Search

A reading comprehension test and a deductive reasoning test were administered to 720 students in Grades 5 through 8. Each item on the deductive reasoning test consisted of a prose passage containing the premises of a basic logical rule and a question that required students to evaluate a conclusion drawn from these premises. Students' scores on the deductive reasoning test

James J. Roberge; Patricia A. Craven

1982-01-01

183

Normal Gentzen deductions in the classical case Alessandra Palmigiano  

E-print Network

Normal Gentzen deductions in the classical case Alessandra Palmigiano August 27, 1999 1. This procedure resembles the one used in the normal form theorem for N which transforms any deduction of N into a normal one. The notion of normality is very natural, so to speak, for deductions in N: the rules of N

Amsterdam, University of

184

Normal Gentzen deductions in the classical case Alessandra Palmigiano  

E-print Network

Normal Gentzen deductions in the classical case Alessandra Palmigiano August 27, 1999 1 contain Cuts. This procedure resembles the one used in the normal form theorem for N which transforms any deduction of N into a normal one. The notion of normality is very natural, so to speak, for deductions in N

Amsterdam, University of

185

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.

186

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.

187

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.

188

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

Code of Federal Regulations, 2010 CFR

...November 1957, B also begins to build a hotel. In 1957 B pays $3,000 social security...in connection with the erection of the hotel. B's election to capitalize the social...social security taxes paid in erecting the hotel; he may deduct the $3,000 social...

2010-04-01

189

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

Code of Federal Regulations, 2011 CFR

...November 1957, B also begins to build a hotel. In 1957 B pays $3,000 social security...in connection with the erection of the hotel. B's election to capitalize the social...social security taxes paid in erecting the hotel; he may deduct the $3,000 social...

2011-04-01

190

KEIM: A Toolkit for Automated Deduction  

E-print Network

on Automated Deduction, pages 807 810, Nancy, France, 1994. Springer- Verlag, Berlin, Germany. LNAI 814. #12 a logical language of type theory higher order logic, in which rst order logic can be easily embedded. KEIM an encouraging prospect. Even automated reasoning experts may wish to make a theoretical study of just a minor

Kerber, Manfred

191

Local tax reform: Focusing on division of tax categories  

Microsoft Academic Search

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

Wen Qi

2011-01-01

192

Tax Ratios in Macroeconomics: Do Taxes Really Matter?  

Microsoft Academic Search

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

Jan-Egbert Sturm; Jakob de Haan

2002-01-01

193

2001 State Government Tax Collections  

NSDL National Science Digital Library

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

2002-01-01

194

Physical and in silico approaches identify DNA-PK in a Tax DNA-damage response interactome  

Microsoft Academic Search

BACKGROUND: We have initiated an effort to exhaustively map interactions between HTLV-1 Tax and host cellular proteins. The resulting Tax interactome will have significant utility toward defining new and understanding known activities of this important viral protein. In addition, the completion of a full Tax interactome will also help shed light upon the functional consequences of these myriad Tax activities.

Emad Ramadan; Michael Ward; Xin Guo; Sarah S Durkin; Adam Sawyer; Marcelo Vilela; Christopher Osgood; Alex Pothen; Oliver J Semmes

2008-01-01

195

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

196

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

197

War and Taxes  

E-print Network

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

Bank, Steven A.; Stark, Kirk J.

2008-01-01

198

Nonresident Tax Information Session  

E-print Network

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

199

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

200

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

201

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

202

Hemisphere lateralization of inductive and deductive processes.  

PubMed

Experiments were performed on 453 Wistar rats. Motion-food and electrodefensive behavioral techniques were applied. The following models were used: a conditioned reflex formation, generalization and specialization of a conditioned reflex, the dynamic stereotype, visual image synthesizing, a conditioned reflex to a stimulus complex. Primary and secondary analysis and synthesis of stimuli were discriminated. Induction and deduction were considered as a certain sequence of analysis and synthesis in time. Primary analysis and secondary synthesis were shown to be mainly lateralized in the left hemisphere and primary synthesis and secondary analysis in the right one. The conclusion was drawn that, in animals, the left hemisphere processes information mainly according to the principle of induction (from the particular to the general) and the right one does so according to the principle of deduction (from the general to the particular). PMID:6686837

Bianki, V L

1983-07-01

203

Abduction, Deduction and Induction: Can These Concepts Be Used for an Understanding of Methodological Processes in Interpretative Case Studies?  

ERIC Educational Resources Information Center

Within the area of interpretative case studies, there appears to be a vast amount of literature about theoretical interpretations as the main analytical strategy. In light of this theoretically based strategy in case studies, this article presents an extended perspective based on Charles Sanders Peirce's concepts of abduction, deduction and…

Ĺsvoll, Hĺvard

2014-01-01

204

Texas Taxes...A Fact Book  

E-print Network

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

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

1998-04-23

205

20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.  

Code of Federal Regulations, 2010 CFR

...510 When an individual is “without fault” in a deduction overpayment. In determining whether an individual is “without fault” with respect to a deduction...individual will be considered to be “without fault” with respect to a deduction...

2010-04-01

206

20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.  

Code of Federal Regulations, 2012 CFR

...510 When an individual is “without fault” in a deduction overpayment. In determining whether an individual is “without fault” with respect to a deduction...individual will be considered to be “without fault” with respect to a deduction...

2012-04-01

207

20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.  

Code of Federal Regulations, 2013 CFR

...510 When an individual is “without fault” in a deduction overpayment. In determining whether an individual is “without fault” with respect to a deduction...individual will be considered to be “without fault” with respect to a deduction...

2013-04-01

208

20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.  

Code of Federal Regulations, 2014 CFR

...510 When an individual is “without fault” in a deduction overpayment. In determining whether an individual is “without fault” with respect to a deduction...individual will be considered to be “without fault” with respect to a deduction...

2014-04-01

209

20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.  

Code of Federal Regulations, 2011 CFR

...510 When an individual is “without fault” in a deduction overpayment. In determining whether an individual is “without fault” with respect to a deduction...individual will be considered to be “without fault” with respect to a deduction...

2011-04-01

210

26 CFR 31.3123-1 - Deductions by an employer from remuneration of an employee.  

Code of Federal Regulations, 2011 CFR

... Deductions by an employer from remuneration of an employee. 31.3123-1... Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered...

2011-04-01

211

26 CFR 31.3307-1 - Deductions by an employer from remuneration of an employee.  

Code of Federal Regulations, 2011 CFR

... Deductions by an employer from remuneration of an employee. 31.3307-1... Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered...

2011-04-01

212

26 CFR 31.3307-1 - Deductions by an employer from remuneration of an employee.  

Code of Federal Regulations, 2010 CFR

... Deductions by an employer from remuneration of an employee. 31.3307-1... Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered...

2010-04-01

213

26 CFR 31.3123-1 - Deductions by an employer from remuneration of an employee.  

Code of Federal Regulations, 2010 CFR

... Deductions by an employer from remuneration of an employee. 31.3123-1... Deductions by an employer from remuneration of an employee. Any amount deducted by an employer from the remuneration of an employee is considered...

2010-04-01

214

78 FR 13913 - Submission for Review: Application for Refund of Retirement Deductions (CSRS), SF 2802 and...  

Federal Register 2010, 2011, 2012, 2013, 2014

...Retirement Deductions Under the Civil Service Retirement System...Refund of Retirement Deductions Civil Service Retirement System and...Retirement Deductions Under the Civil Service Retirement System...other technological collection techniques or other forms of...

2013-03-01

215

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.

216

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.

217

Cortical bases of elementary deductive reasoning: inference, memory, and metadeduction.  

PubMed

Elementary deduction is the ability of unreflectively drawing conclusions from explicit or implicit premises, on the basis of their logical forms. This ability is involved in many aspects of human cognition and interactions. To date, limited evidence exists on its cortical bases. We propose a model of elementary deduction in which logical inferences, memory, and meta-logical control are separable subcomponents. We explore deficits in patients with left, medial and right frontal lesions, by both studying patients' deductive abilities and providing measures of their meta-logical sensitivity for proof difficulty. We show that lesions to left lateral and medial frontal cortex impair abilities at solving elementary deductive problems, but not so lesions to right frontal cortex. Furthermore, we show that memory deficits differentially affect patients according to the locus of the lesion. Left lateral patients with working memory deficits had defective deductive abilities, but not so left lateral patients with spared working memory. In contrast, in medial patients both deductive and meta-deductive abilities were affected regardless of the presence of memory deficits. Overall, the results are compatible with a componential view of elementary deduction, and call for the elaboration of more fine-grained models of deductive abilities. PMID:19166867

Reverberi, Carlo; Shallice, Tim; D'Agostini, Serena; Skrap, Miran; Bonatti, Luca L

2009-03-01

218

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, RĂĽdiger

219

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2011-10-26

220

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

221

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

222

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

223

Differential Involvement of Left Prefrontal Cortexin Inductive and Deductive Reasoning  

ERIC Educational Resources Information Center

While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by…

Goel, Vinod; Dolan, Raymond J.

2004-01-01

224

42 CFR 410.161 - Part B blood deductible.  

Code of Federal Regulations, 2014 CFR

...2014-10-01 2014-10-01 false Part B blood deductible. 410.161 Section 410...of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. ...section, packed red cells means the red blood cells that remain after plasma is...

2014-10-01

225

Deductive Veri cation of Advanced Out-of-Order Microprocessors ?  

E-print Network

Deductive Veri#12;cation of Advanced Out-of-Order Microprocessors ? Shuvendu K. Lahiri and Randal E. This paper demonstrates the modeling and deductive ver- i#12;cation of out-of-order microprocessors Functions (CLU). The microprocessors support combinations of out-of-order instruction execution, superscalar

Bryant, Randal E.

226

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

Microsoft Academic Search

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

Laura de Pablos Escobar

2006-01-01

227

Controlling tax evasion fluctuations  

E-print Network

We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We discuss different network structures in which tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal enforcement levels may help to alleviate this problem substantially.

Westerhoff, Frank; Zaklan, Georg

2008-01-01

228

Income Tax Tips  

ERIC Educational Resources Information Center

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

Brown, Darryl Lee

2006-01-01

229

Volunteer Day Tax Forms  

E-print Network

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

Pilyugin, Sergei S.

230

Gender, Tax Policies and Tax Reform in Comparative Perspective  

E-print Network

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

de Gispert, AdriĂ 

231

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.

232

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.

233

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.

234

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

235

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.

236

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

237

Excise Tax Avoidance: The Case of State Cigarette Taxes  

PubMed Central

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

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

238

Automatic Deduction in Dynamic Geometry using Sage  

E-print Network

We present a symbolic tool that provides robust algebraic methods to handle automatic deduction tasks for a dynamic geometry construction. The main prototype has been developed as two different worksheets for the open source computer algebra system Sage, corresponding to two different ways of coding a geometric construction. In one worksheet, diagrams constructed with the open source dynamic geometry system GeoGebra are accepted. In this worksheet, Groebner bases are used to either compute the equation of a geometric locus in the case of a locus construction or to determine the truth of a general geometric statement included in the GeoGebra construction as a boolean variable. In the second worksheet, locus constructions coded using the common file format for dynamic geometry developed by the Intergeo project are accepted for computation. The prototype and several examples are provided for testing. Moreover, a third Sage worksheet is presented in which a novel algorithm to eliminate extraneous parts in symboli...

Botana, Francisco; 10.4204/EPTCS.79.3

2012-01-01

239

When Is Tax Enforcement Publicized?  

Microsoft Academic Search

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

Joshua D. Blank; Daniel Z. Levin

2010-01-01

240

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.

241

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

Code of Federal Regulations, 2010 CFR

... REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement...

2010-04-01

242

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

243

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

244

Explaining Program Execution in Deductive Tarun Arora Raghu Ramakrishnan  

E-print Network

Explaining Program Execution in Deductive Systems Tarun Arora Raghu Ramakrishnan William G. Roth database system [RSSS93b], and deals specifically with (extended) Horn­clause rules evaluated using bottom

Liblit, Ben

245

THE COLLEGE OF WILLIAM AND MARY OPTIONAL DEDUCTION FORM Corporation  

E-print Network

THE COLLEGE OF WILLIAM AND MARY OPTIONAL DEDUCTION FORM Corporation W&M VIMS Banner ID Number Virginia Beach, VA 23452 COMPANY NAME: ______The College of William and Mary_________________ EMPLOYEE NAME

Zobin, Nahum

246

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

247

7 CFR 1007.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

248

7 CFR 1131.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

249

7 CFR 1124.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

250

7 CFR 1000.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

251

7 CFR 1001.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

252

7 CFR 1006.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

253

7 CFR 1006.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

254

7 CFR 1005.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

255

7 CFR 1030.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

256

7 CFR 1131.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

257

7 CFR 1000.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

258

7 CFR 1033.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

259

7 CFR 1032.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

260

7 CFR 1007.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

261

7 CFR 1032.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

262

7 CFR 1001.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

263

7 CFR 1030.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

264

7 CFR 1124.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

265

7 CFR 1033.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

266

7 CFR 1126.86 - Deduction for marketing services.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2011-01-01

267

7 CFR 1126.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

268

7 CFR 1005.86 - Deduction for marketing services.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2009-01-01 true Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

2010-01-01

269

26 CFR 1.194-2 - Amount of deduction allowable.  

Code of Federal Regulations, 2010 CFR

...monthly deduction with respect to reforestation expenditures made in a taxable...determined by dividing the amount of reforestation expenditures made in...to $10,000 of qualifying reforestation expenditures each...

2010-04-01

270

26 CFR 1.194-2 - Amount of deduction allowable.  

Code of Federal Regulations, 2014 CFR

...monthly deduction with respect to reforestation expenditures made in a taxable...determined by dividing the amount of reforestation expenditures made in...to $10,000 of qualifying reforestation expenditures each...

2014-04-01

271

26 CFR 1.194-2 - Amount of deduction allowable.  

Code of Federal Regulations, 2012 CFR

...monthly deduction with respect to reforestation expenditures made in a taxable...determined by dividing the amount of reforestation expenditures made in...to $10,000 of qualifying reforestation expenditures each...

2012-04-01

272

26 CFR 1.194-2 - Amount of deduction allowable.  

Code of Federal Regulations, 2013 CFR

...monthly deduction with respect to reforestation expenditures made in a taxable...determined by dividing the amount of reforestation expenditures made in...to $10,000 of qualifying reforestation expenditures each...

2013-04-01

273

26 CFR 1.194-2 - Amount of deduction allowable.  

Code of Federal Regulations, 2011 CFR

...monthly deduction with respect to reforestation expenditures made in a taxable...determined by dividing the amount of reforestation expenditures made in...to $10,000 of qualifying reforestation expenditures each...

2011-04-01

274

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2011 CFR

... 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2011-04-01

275

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2013 CFR

... 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2013-04-01

276

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2012 CFR

... 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2012-04-01

277

25 CFR 163.25 - Forest management deductions.  

Code of Federal Regulations, 2014 CFR

... 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

2014-04-01

278

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

NSDL National Science Digital Library

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

1997-01-01

279

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

280

Agriculture Taxes in Texas  

E-print Network

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

Jones, Lonnie L.; Stallmann, Judith I.

2002-02-18

281

76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption  

Federal Register 2010, 2011, 2012, 2013, 2014

...exempt from special tonnage taxes and light money in ports of the United States. This document...United States and from the payment of light money. DATES: This amendment is effective November...exemption from special tonnage taxes and light money [[Page 68067

2011-11-03

282

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...

283

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

Code of Federal Regulations, 2012 CFR

...and is free from donative intent. (B) The nature of the claim or expense is not related to an expectation or claim of inheritance. (C) The claim or expense originates pursuant to an agreement between the decedent and the family member,...

2012-04-01

284

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

Code of Federal Regulations, 2014 CFR

...and is free from donative intent. (B) The nature of the claim or expense is not related to an expectation or claim of inheritance. (C) The claim or expense originates pursuant to an agreement between the decedent and the family member,...

2014-04-01

285

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 theory’s 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

286

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

Microsoft Academic Search

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

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

1998-01-01

287

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

Microsoft Academic Search

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

Frida Widmalm

2001-01-01

288

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

Federal Register 2010, 2011, 2012, 2013, 2014

...TD 9552] RIN 1545-BJ24 Deduction for Qualified Film and Television Production Costs; Correction AGENCY: Internal Revenue Service...relating to deductions for the cost of producing film and television productions. DATES: This correction is effective on...

2011-11-18

289

7 CFR 3.81 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2010-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

2010-01-01

290

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2010 CFR

... Effect of improper deductions from salary. 541.603 Section 541.603 Labor...COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes...

2010-07-01

291

24 CFR 17.134 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2011 CFR

... 2011-04-01 false Procedures for salary offset: when deductions may begin. 17...the Collection of Claims by the Government Salary Offset Provisions § 17.134 Procedures for salary offset: when deductions may...

2011-04-01

292

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

Code of Federal Regulations, 2011 CFR

... 2011-07-01 false Procedures for salary offset: when deductions may begin. 1...OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.991 Procedures for salary offset: when deductions may...

2011-07-01

293

24 CFR 17.134 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Procedures for salary offset: when deductions may begin. 17...the Collection of Claims by the Government Salary Offset Provisions § 17.134 Procedures for salary offset: when deductions may...

2010-04-01

294

7 CFR 3.81 - Procedures for salary offset: when deductions may begin.  

Code of Federal Regulations, 2011 CFR

...2011-01-01 2011-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

2011-01-01

295

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

Code of Federal Regulations, 2010 CFR

... 2010-07-01 false Procedures for salary offset: when deductions may begin. 1...OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.991 Procedures for salary offset: when deductions may...

2010-07-01

296

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2011 CFR

... Effect of improper deductions from salary. 541.603 Section 541.603 Labor...COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes...

2011-07-01

297

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

298

37 CFR 251.73 - Deduction of costs of distribution proceedings.  

Code of Federal Regulations, 2011 CFR

...2011-07-01 false Deduction of costs of distribution proceedings. 251.73 Section...PANEL RULES OF PROCEDURE Royalty Fee Distribution Proceedings § 251.73 Deduction of costs of distribution proceedings. The Librarian...

2011-07-01

299

37 CFR 251.73 - Deduction of costs of distribution proceedings.  

Code of Federal Regulations, 2010 CFR

...2010-07-01 false Deduction of costs of distribution proceedings. 251.73 Section...PANEL RULES OF PROCEDURE Royalty Fee Distribution Proceedings § 251.73 Deduction of costs of distribution proceedings. The Librarian...

2010-07-01

300

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

301

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

302

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

303

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

304

Do Taxes Produce Better Wine?  

Microsoft Academic Search

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

Martin Ljunge

2011-01-01

305

Do Taxes Produce Better Wine?  

Microsoft Academic Search

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

Martin Ljunge

2011-01-01

306

Tax and Accounting Sites Directory  

NSDL National Science Digital Library

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

307

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

308

Rates and Taxes  

NSDL National Science Digital Library

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

Esty, Warren W.

2009-02-19

309

Children's and Adults' Judgments of the Certainty of Deductive Inferences, Inductive Inferences, and Guesses  

ERIC Educational Resources Information Center

Children and adults rated their own certainty following inductive inferences, deductive inferences, and guesses. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Deductions were rated as more certain than strong inductions beginning in Grade 3, and fourth-grade children and adults…

Pillow, Bradford H.; Pearson, RaeAnne M.; Hecht, Mary; Bremer, Amanda

2010-01-01

310

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

311

26 CFR 1.274-3 - Disallowance of deduction for gifts.  

Code of Federal Regulations, 2010 CFR

... false Disallowance of deduction for gifts. 1.274-3 Section 1.274-3...274-3 Disallowance of deduction for gifts. (a) In general. No deduction...section 162 or 212 for any expense for a gift made directly or indirectly by a...

2010-04-01

312

A Semiring-based Framework for the Deduction/Abduction Reasoning in Access Control  

E-print Network

A Semiring-based Framework for the Deduction/Abduction Reasoning in Access Control with Weighted are chosen from a semiring algebraic structure. Our goal is to use this language as a semantic foundation model the deduction and abduction reasoning with semiring-based soft constraints: deduction can validate

Boyer, Edmond

313

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

ERIC Educational Resources Information Center

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

Maag, Elaine

2009-01-01

314

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

315

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

316

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

317

Taxes, redistribution, and growth  

Microsoft Academic Search

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

Randall Wright

1996-01-01

318

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

319

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

320

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

Code of Federal Regulations, 2014 CFR

...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

321

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

Federal Register 2010, 2011, 2012, 2013, 2014

...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

322

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

323

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

324

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

E-print Network

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

McDonald, Janet L.

2011-10-21

325

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

326

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

327

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

328

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

329

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

330

Page 2Form W-4 (2009) Deductions and Adjustments Worksheet  

E-print Network

Page 2Form W-4 (2009) Deductions and Adjustments Worksheet Note. Use this worksheet only if you income is over $166,800 ($83,400 if married filing separately). See Worksheet 2 in Pub. 919 for details Worksheet 8 in Pub. 919.)5 $6Enter an estimate of your 2009 nonwage income (such as dividends or interest)6

Cakoni, Fioralba

331

Semantics of Communicating Agents Based on Deduction and Abduction  

E-print Network

Semantics of Communicating Agents Based on Deduction and Abduction Koen V. Hindriks, Frank S. de Boer, Wiebe van der Hoek and John­Jules Ch. Meyer University Utrecht, Department of Computer Science P and goals which make up their mental state. In this paper, we integrate communication at the agent level

Utrecht, Universiteit

332

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2013 CFR

...172(b)(1) and (2) to a net operating loss sustained in...a taxable year to which such net operating loss is carried back...2) is treated as if it were zero for purposes of computing the...deduction to shareholders for a net operating loss sustained by...

2013-04-01

333

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2012 CFR

...172(b)(1) and (2) to a net operating loss sustained in...a taxable year to which such net operating loss is carried back...2) is treated as if it were zero for purposes of computing the...deduction to shareholders for a net operating loss sustained by...

2012-04-01

334

26 CFR 1.172-1 - Net operating loss deduction.  

Code of Federal Regulations, 2014 CFR

...172(b)(1) and (2) to a net operating loss sustained in...a taxable year to which such net operating loss is carried back...2) is treated as if it were zero for purposes of computing the...deduction to shareholders for a net operating loss sustained by...

2014-04-01

335

Compare and Contrast Inductive and Deductive Research Approaches  

ERIC Educational Resources Information Center

This discussion paper compares and contrasts "inductive" and "deductive" research approaches as described by Trochim (2006) and Plano Clark and Creswell (2007). It also examines the "exploratory" and "confirmatory" approaches by Onwueghuzie and Leech (2005) with respect to the assumption each holds about the nature of knowledge. The paper starts…

Soiferman, L. Karen

2010-01-01

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

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

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

Deductive and Inductive Stream Reasoning for Semantic Social Media Analytics  

E-print Network

to social network analysis, we give experimental evidence of good performances, and demonstrate behaviors based on the analysis of past behaviors (movie attendance). These examples show the needDeductive and Inductive Stream Reasoning for Semantic Social Media Analytics Davide Barbieri1

Tresp, Volker

340

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.

341

Tax Evasion and Growth: a Banking Approach  

Microsoft Academic Search

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

Max Gillman; Michal Kejak

2008-01-01

342

Tax Evasion and Voting: An Experimental Analysis  

Microsoft Academic Search

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

Lars P; Jean-Robert Tyran

2002-01-01

343

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

344

26 CFR 301.6651-1 - Failure to file tax return or to pay tax.  

Code of Federal Regulations, 2010 CFR

... 2010-04-01 false Failure to file tax return or to pay tax. 301.6651-1...Amounts § 301.6651-1 Failure to file tax return or to pay tax. (a) Addition to the tax —(1) Failure to file tax return. In case of failure to...

2010-04-01

345

The State Tax Commission and Tax Reform In Kansas  

E-print Network

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

Burke, Martin

1913-06-01

346

Alcohol Taxes and Birth Outcomes  

PubMed Central

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

Zhang, Ning

2010-01-01

347

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2014 CFR

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

2014-04-01

348

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

349

26 CFR 601.401 - Employment taxes.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

350

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.

351

The HTLV-1 Tax interactome  

PubMed Central

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

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

2008-01-01

352

LOGIC is traditionally described as the theory of deduction. In a correct deduction we pass from sentences called premises to a sentence called conclusion, usually  

E-print Network

LOGIC is traditionally described as the theory of deduction. In a correct deduction we pass from of logic is to systematize and investigate these laws. It is usually put into the definition of logic considering both. With more reason, it is often put into the definition of logic that it is concerned

Dosen, Kosta

353

Changes in the demand for private medical insurance following a shift in tax incentives.  

PubMed

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large. PMID:17565735

Rodríguez, Marisol; Stoyanova, Alexandrina

2008-02-01

354

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

355

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

356

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

357

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

358

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

359

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

360

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

361

[Induction and deduction as functions of different hemispheres].  

PubMed

In 453 Wistar rats, the motor-food and the ECS-avoidance behavioral techniques were used for conditioning, generalization and specialization of conditioned reflex, dynamic stereotype, synthesis of visual image, conditioning to a set of stimuli. The primary and the secondary kinds of stimuli analysis and synthesis were distinguished. The induction and deduction were regarded as a certain time sequence of analysis and synthesis. The left hemisphere was shown to perform mainly the primary analysis and the secondary synthesis, whereas the right hemisphere--the primary synthesis and the secondary analysis. The left hemisphere of the animals' brain seems mainly to process the information on the induction principle (i.e., from particular to general) whereas the right hemisphere seems to reflect the environment on the deduction principle (from general to particular). PMID:6873367

Bianki, V L

1983-05-01

362

SOCIALLY IMPROVING TAX REFORMS &ast  

Microsoft Academic Search

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

Jean-Yves Duclos; Paul Makdissi; Quentin Wodon

2008-01-01

363

Exercises for Bringing the Hypothetico-Deductive Method to Life  

ERIC Educational Resources Information Center

This article explains four kinds of inquiry exercises, different in purpose, for teaching advanced-level high school and college students the hypothetico-deductive (H-D) method. The first uses a picture of a river system to convey the H-D method's logic. The second has teams of students use the H-D method: their teacher poses a hypothesis…

Romesburg, H. Charles

2014-01-01

364

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

365

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

Code of Federal Regulations, 2010 CFR

...estate's Federal estate taxes to zero. Under the formula, one trust, for the benefit of the...estate's Federal estate tax to zero. The other trust, for the...Federal and State estate taxes is zero. Alternatively, if the...

2010-04-01

366

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, Ă?zlem

367

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

368

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

369

Tax Morale, Entrepreneurship, and the Irregular Economy  

Microsoft Academic Search

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

Gaetano Lisi; Maurizio Pugno

2011-01-01

370

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

371

State tax revenue growth and volatility  

Microsoft Academic Search

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

Gary C. Cornia; Ray D. Nelson

2010-01-01

372

Tax and Economic Growth in Austria  

Microsoft Academic Search

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

Konrad Pesendorfer

2008-01-01

373

Federal Fuels Taxes and Tax Credits (released in AEO2007)  

EIA Publications

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

2007-01-01

374

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

Code of Federal Regulations, 2010 CFR

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

2010-04-01

375

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

376

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

377

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

378

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

379

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2013-09-04

380

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

E-print Network

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

Saffie, Francisco

2014-07-02

381

78 FR 13912 - Submission for Review: Application for Refund of Retirement Deductions/FERS (SF 3106) and Current...  

Federal Register 2010, 2011, 2012, 2013, 2014

...for Review: Application for Refund of Retirement Deductions/FERS (SF 3106) and Current...Notification of Application for Refund of Retirement Deductions Under FERS (SF 3106A) AGENCY...SUMMARY: The Retirement Services, Office of Personnel...

2013-03-01

382

78 FR 41961 - Submission for Review: 3206-0128, Application for Refund of Retirement Deductions (CSRS), SF 2802...  

Federal Register 2010, 2011, 2012, 2013, 2014

...Refund of Retirement Deductions Civil Service Retirement System and...Retirement Deductions Under the Civil Service Retirement System...other technological collection techniques or other forms of information...payment of monies from the Civil Service Retirement and...

2013-07-12

383

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 âterminable interestâ...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

384

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 âterminable interestâ...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

385

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 âterminable interestâ...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

386

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

Code of Federal Regulations, 2014 CFR

...Marital deduction; limitation in case of life estate or other âterminable interestâ...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

387

42 CFR 457.515 - Co-payments, coinsurance, deductibles, or similar cost-sharing charges: State plan requirements.  

Code of Federal Regulations, 2011 CFR

... Public Health 4 2011-10-01 2011-10-01 false Co-payments, coinsurance, deductibles, or similar cost-sharing...Requirements: Enrollee Financial Responsibilities § 457.515 Co-payments, coinsurance, deductibles, or similar...

2011-10-01

388

42 CFR 457.515 - Co-payments, coinsurance, deductibles, or similar cost-sharing charges: State plan requirements.  

Code of Federal Regulations, 2010 CFR

... Public Health 4 2010-10-01 2010-10-01 false Co-payments, coinsurance, deductibles, or similar cost-sharing...Requirements: Enrollee Financial Responsibilities § 457.515 Co-payments, coinsurance, deductibles, or similar...

2010-10-01

389

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

Code of Federal Regulations, 2010 CFR

...Computing Certain Common Deductions From Back Pay Awards A Appendix A to Subpart...REGULATIONS PAY ADMINISTRATION (GENERAL) Back Pay Pt. 550, Subpt. H, App. A ...Computing Certain Common Deductions From Back Pay Awards To determine the...

2010-01-01

390

TARIFFS, TAXES, GOVERNMENT AND GROWTH  

Microsoft Academic Search

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

Michael B. Loewy

391

Making A Chemical Process Control Course an Inductive and Deductive Learning Experience  

ERIC Educational Resources Information Center

The preponderance of the evidence from the engineering education literature demonstrates that inductive teaching methods are more effective than deductive approaches. When students are already familiar with the fundamentals of a topic, however, deductive approaches may make more sense. This paper discusses the implementation of a combination of…

Silverstein, David L.; Osei-Prempeh, Gifty

2010-01-01

392

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

393

26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.  

Code of Federal Regulations, 2010 CFR

...to which the property giving rise to the deduction...example by purchase, gift bequest, inheritance...example, by purchase, gift, bequest, inheritance...to which the property giving rise to the deduction...merchandise sold in E 's gift shop. In return for...

2010-04-01

394

20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.  

Code of Federal Regulations, 2010 CFR

...404.511 When an individual is at “fault” in a deduction overpayment. (a...care. An individual will not be without fault if the Administration has...to warrant a finding that he was without fault in accepting a deduction...

2010-04-01

395

20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.  

Code of Federal Regulations, 2013 CFR

...404.511 When an individual is at “fault” in a deduction overpayment. (a...care. An individual will not be without fault if the Administration has...to warrant a finding that he was without fault in accepting a deduction...

2013-04-01

396

20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.  

Code of Federal Regulations, 2011 CFR

...404.511 When an individual is at “fault” in a deduction overpayment. (a...care. An individual will not be without fault if the Administration has...to warrant a finding that he was without fault in accepting a deduction...

2011-04-01

397

20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.  

Code of Federal Regulations, 2012 CFR

...404.511 When an individual is at “fault” in a deduction overpayment. (a...care. An individual will not be without fault if the Administration has...to warrant a finding that he was without fault in accepting a deduction...

2012-04-01

398

20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.  

Code of Federal Regulations, 2014 CFR

...404.511 When an individual is at “fault” in a deduction overpayment. (a...care. An individual will not be without fault if the Administration has...to warrant a finding that he was without fault in accepting a deduction...

2014-04-01

399

"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

400

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

401

29 CFR 2509.99-1 - Interpretive Bulletin Relating to Payroll Deduction IRAs.  

Code of Federal Regulations, 2010 CFR

...2510.3-2(d), as applied to payroll deduction...and other educational materials that explain the...would view informational materials that identified the...inquiries about the mechanics of the IRA payroll deduction...employees informational materials written by the...

2010-07-01

402

29 CFR 2509.99-1 - Interpretive Bulletin Relating to Payroll Deduction IRAs.  

Code of Federal Regulations, 2011 CFR

...2510.3-2(d), as applied to payroll deduction...and other educational materials that explain the...would view informational materials that identified the...inquiries about the mechanics of the IRA payroll deduction...employees informational materials written by the...

2011-07-01

403

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 false Denial of double deduction...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...1.663(a)-3 Denial of double deduction...deemed to have been distributed to a beneficiary...trust is required to be distributed currently to...

2010-04-01

404

26 CFR 20.2053-4 - Deduction for claims against the estate.  

Code of Federal Regulations, 2014 CFR

...2013-04-01 true Deduction for claims against the estate. 20.2053-4 Section 20...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT...2053-4 Deduction for claims against the estate. (a) In general —(1)...

2014-04-01

405

Teaching Deductive Reasoning to Pre-Service Teachers: Promises and Constraints  

ERIC Educational Resources Information Center

This paper broadly addresses the question of whether university students whose major does not require expertise in logic can improve their ability in deductive reasoning by taking an introductory course in logic. In particular, our study aims to evaluate a course in deductive logic offered by one of the authors in a department of elementary…

Hatzikiriakou, Kostas; Metallidou, Panayiota

2009-01-01

406

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

ERIC Educational Resources Information Center

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…

Prado, Jerome; Chadha, Angad; Booth, James R.

2011-01-01

407

5 CFR 837.602 - Lump-sum payment of retirement deductions.  

Code of Federal Regulations, 2010 CFR

...2010-01-01 2010-01-01 false Lump-sum payment of retirement deductions. 837... Death Benefits § 837.602 Lump-sum payment of retirement deductions...period of reemployment will be paid in a lump sum to the person entitled under the...

2010-01-01

408

Impact of the proposed energy tax on nuclear electric generating technologies  

SciTech Connect

The President`s new economic initiatives include an energy tax that will affect the costs of power from most electric generating technologies. The tax on nuclear power could be applied in a number of different ways at several different points in the fuel cycle. These different approaches could have different effects on the generation costs and benefits of advanced reactors. The Office of Nuclear Energy has developed models for assessing the costs and benefits of advanced reactor cycles which must be updated to take into account the impacts of the proposed tax. This report has been prepared to assess the spectrum of impacts of the energy tax on nuclear power and can be used in updating the Office`s economic models. This study was conducted in the following steps. First, the most authoritative statement of the proposed tax available at this time was obtained. Then the impacts of the proposed tax on the costs of nuclear and fossil fueled generation were compared. Finally several other possible approaches to taxing nuclear energy were evaluated. The cost impact on several advanced nuclear technologies and a current light water technology were computed. Finally, the rationale for the energy tax as applied to various electric generating methods was examined.

Edmunds, T.A.; Lamont, A.D.; Pasternak, A.D.; Rousseau, W.F.; Walter, C.E.

1993-05-01

409

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

Microsoft Academic Search

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

Minoru Nakada

2010-01-01

410

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

411

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2013 CFR

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

2013-04-01

412

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

413

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2010 CFR

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

2010-04-01

414

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2014 CFR

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

2014-04-01

415

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2012 CFR

...2012-04-01 2012-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2012-04-01

416

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2014 CFR

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

2014-04-01

417

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

418

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2013 CFR

...2013-04-01 2013-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2013-04-01

419

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2014 CFR

...2014-04-01 2014-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability §...

2014-04-01

420

26 CFR 1.1502-3 - Consolidated tax credits.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

421

26 CFR 1.1502-5 - Estimated tax.  

Code of Federal Regulations, 2011 CFR

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

2011-04-01

422

26 CFR 1.1502-4 - Consolidated foreign tax credit.  

Code of Federal Regulations, 2012 CFR

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

2012-04-01

423

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2010 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2010-07-01

424

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2014 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2014-07-01

425

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2013 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2013-07-01

426

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2012 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2012-07-01

427

31 CFR 203.15 - Tax deposits using FTD coupons.  

Code of Federal Regulations, 2011 CFR

...TAXES AND THE TREASURY TAX AND LOAN PROGRAM PATAX § 203.15 Tax deposits using FTD coupons...amount to be deposited as Federal taxes. A TT&L depositary...deposit, the taxpayer identification number, the amount of the...

2011-07-01

428

A Hybrid Procedural/Deductive Executive for Autonomous Spacecraft  

NASA Technical Reports Server (NTRS)

The New Millennium Remote Agent (NMRA) will be the first AI system to control an actual spacecraft. The spacecraft domain places a strong premium on autonomy and requires dynamic recoveries and robust concurrent execution, all in the presence of tight real-time deadlines, changing goals, scarce resource constraints, and a wide variety of possible failures. To achieve this level of execution robustness, we have integrated a procedural executive based on generic procedures with a deductive model-based executive. A procedural executive provides sophisticated control constructs such as loops, parallel activity, locks, and synchronization which are used for robust schedule execution, hierarchical task decomposition, and routine configuration management. A deductive executive provides algorithms for sophisticated state inference and optimal failure recover), planning. The integrated executive enables designers to code knowledge via a combination of procedures and declarative models, yielding a rich modeling capability suitable to the challenges of real spacecraft control. The interface between the two executives ensures both that recovery sequences are smoothly merged into high-level schedule execution and that a high degree of reactivity is retained to effectively handle additional failures during recovery.

Pell, Barney; Gamble, Edward B.; Gat, Erann; Kessing, Ron; Kurien, James; Millar, William; Nayak, P. Pandurang; Plaunt, Christian; Williams, Brian C.; Lau, Sonie (Technical Monitor)

1998-01-01

429

The Decline of Fuel Taxes and New Transportation Funding Options  

E-print Network

...................................................................................................................................... 4 Literature Review .......................................................................................................................................... 5 History of the Fuel Tax... ............................................................................................................................. 5 Why Fuel Taxes Are in Decline ................................................................................................................ 7 Public Private Partnerships...

Manning, Kevin M.

2012-12-14

430

26 CFR 46.4371-2 - Imposition of tax on policies issued by foreign insurers; scope of tax.  

Code of Federal Regulations, 2010 CFR

...REGISTERED FORM Tax on Policies Issued by Foreign Insurers...Imposition of tax on policies issued by foreign insurers...tax. (a) Certain insurance policies, and indemnity, fidelity...imposes a tax upon each policy of...

2010-04-01

431

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

Code of Federal Regulations, 2010 CFR

...2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes attributable to nonpayroll payments made after...DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE...

2010-04-01

432

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

Federal Register 2010, 2011, 2012, 2013, 2014

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

2011-08-30

433

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

Code of Federal Regulations, 2012 CFR

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

2012-04-01

434

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

Code of Federal Regulations, 2014 CFR

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

2014-04-01

435

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

Code of Federal Regulations, 2011 CFR

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

2011-04-01

436

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

Code of Federal Regulations, 2013 CFR

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

2013-04-01

437

Massachusetts Taxes: A Factual Guide to Future Action.  

ERIC Educational Resources Information Center

Without making recommendations, this pamphlet compares Massachusetts taxes with those of other States, projects major tax revenues, compares growth experience of major taxes, considers the incidence of various taxes on high and low income groups, examines recent tax legislation, shows what revenues could be expected with changed tax rates, and…

Massachusetts Advisory Council on Education, Boston.

438

26 CFR 20.0-2 - General description of tax.  

Code of Federal Regulations, 2012 CFR

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2012-04-01

439

26 CFR 20.0-2 - General description of tax.  

Code of Federal Regulations, 2010 CFR

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2010-04-01

440

26 CFR 20.0-2 - General description of tax.  

Code of Federal Regulations, 2014 CFR

...0-2 General description of tax. (a) Nature of tax. The Federal estate tax is neither a property tax nor an inheritance tax. It is a tax imposed upon the transfer of the entire taxable estate and not upon any particular legacy,...

2014-04-01

441

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

E-print Network

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

Bandyopadhyay, Antar

442

Social Security and Medicare Tax Liability An exemption from social security and Medicare taxes applies  

E-print Network

Social Security and Medicare Tax Liability An exemption from social security and Medicare taxes as they remain nonresidents for federal income tax purposes. The exemption also applies to any period in which. Such persons are exempt from social security and Medicare taxes as long as they remain nonresident aliens

Chen, Tsuhan

443

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

E-print Network

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

444

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

Code of Federal Regulations, 2010 CFR

...Revenue 9 2010-04-01 2010-04-01 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 Income from...

2010-04-01

445

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

Microsoft Academic Search

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

James M. Poterba

1991-01-01

446

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

EIA Publications

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

2008-01-01

447

Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns  

Microsoft Academic Search

This paper examines how changes in state tax policy affect the number of federal estate tax returns filed in each state, utilizing data on federal estate tax return filings by state and wealth class for 18 years between 1965 and 1998. Controlling for state- and wealth-class specific fixed effects, we find that high state inheritance and estate taxes and sales

Jon Bakija; Joel Slemrod

2004-01-01

448

GRADUATELEVEL EDUCATIONAL ASSISTANCE TAX REPORTING REQUIREMENTS  

E-print Network

the courses are jobrelated or nonjobrelated. If the value of educational assistance exceeds the annual $5GRADUATELEVEL EDUCATIONAL ASSISTANCE TAX REPORTING REQUIREMENTS Scope This memorandum addresses the tax reporting requirements applicable to graduatelevel educational assistance provided

Oliver, Douglas L.

449

Do Distortionary Taxes Always Harm Growth?  

Microsoft Academic Search

This paper examines the long-run effects of capital income taxes, labor income taxes, and expenditure taxes in an R&D-based\\u000a model of endogenous growth with endogenous labor supply. The main contribution of this paper is to investigate how tax effects\\u000a on long-run growth are influenced by the emergence of indeterminate equilibria. Indeterminacy in this instance arises due\\u000a to nonseparable preferences between

Tetsugen Haruyama; Jun-ichi Itaya

2006-01-01

450

Tax Information for Graduate Students Fellowship Holders  

E-print Network

Tax Information for Graduate Students Fellowship Holders: All income that doesn't go directly to tuition, fees and benefits is subject to taxation and must be reported on Federal and Michigan State tax. You may need to file estimated taxes quarterly. Please see this form for more information about

Michigan, University of

451

Taxing corporate income Alan J. Auerbach  

E-print Network

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

Sadoulet, Elisabeth

452

Tax and super unfinished business Hazel Bateman  

E-print Network

Tax and super ­ unfinished business Hazel Bateman University of New South Wales h taxes the government's main response to the Henry review has been to lift the compulsory contribution account, one taxed under the current arrangements (or those proposed in the Henry review

Blennerhassett, Peter

453

Estimating Labor Supply Responses Using Tax Reforms  

Microsoft Academic Search

The 1980s tax reforms and the changing dispersion of wages offer one of the best opportunities yet to estimate labor supply effects. Nevertheless, changing sample composition, aggregate shocks, the changing composition of the tax paying population, and discontinuities in the tax system create serious identification and estimation problems. The authors develop grouping estimators that address these issues. Their results reveal

Richard Blundell; Alan Duncan; Costas Meghir

1998-01-01

454

Oregon Tax Revenue Scope and Timeline  

E-print Network

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

455

Do Taxes Produce Better Wine?1  

Microsoft Academic Search

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

Martin Ljunge

2006-01-01

456

1) Pre-Tax Insurance Premium Payments  

E-print Network

- 46 - 1) Pre-Tax Insurance Premium Payments [eligible premiums include employer- sponsored Medical some of your insurance premiums and other eligible family expenses with pre-tax dollars. This Plan, up to your maximum elected amount. NOTE: Once selected, the pre-tax election for insurance premium

457

State Income Taxes and Economic Growth  

Microsoft Academic Search

This article explores the impact of tax policy on economic growth in the states within the framework of an endogenous growth model. Regression analysis is used to estimate the impact of taxes on eco- nomic growth in the states from 1964 to 2004. The analysis reveals a significant negative impact of higher marginal tax rates on economic growth. The analysis

Barry W. Poulson; Jules Gordon Kaplan

2008-01-01

458

Local Taxes and Capital Structure Choice  

Microsoft Academic Search

This paper investigates the question of taxation and capital structure choice in Germany. Germany represents an excellent case study for investigating the question of whether and to what extent taxes influence the debt-equity decision of firms, because the relative tax burdens on debt and equity vary greatly across communities. German communities levy local taxes on profits and long-term debt payments

Reint E. Gropp

2002-01-01

459

Income tax problems of partnerships  

E-print Network

of the recipient. that they sisb, an4 eben Chair respective shares are set the 41vieion sill be syylie4 for tax purposes. If the facts iu4icate that the return an4 l boobs sere in error, the ~ship egreecent sLQ, govern even though tbe NLrtuersbiy retnrn an4... boobs in4icats a 4ifferent breshgoen. gcwever, ths inccsn is not taxs4 to Cbe yartners accorging to the ratios specifie4 in the agreement if the subsequent, sets su4 ccn4sct of Cbe ys Cnersb4y shoe that the actual yarticiyation sas on a 4ifferent...

Harrell, Clyde Wallace

2012-06-07

460

7.RP Tax and Tip  

NSDL National Science Digital Library

This is a task from the Illustrative Mathematics website that is one part of a complete illustration of the standard to which it is aligned. Each task has at least one solution and some commentary that addresses important asects of the task and its potential use. Here are the first few lines of the commentary for this task: After eating at your favorite restaurant, you know that the bill before tax is $52.60 and that the sales tax rate is 8%. You decide to leave a 20% tip ...

2012-05-01

461

The boundaries of language and thought in deductive inference.  

PubMed

Is human thought fully embedded in language, or do some forms of thought operate independently? To directly address this issue, we focus on inference-making, a central feature of human cognition. In a 3T fMRI study we compare logical inferences relying on sentential connectives (e.g., not, or, if ... then) to linguistic inferences based on syntactic transformation of sentences involving ditransitive verbs (e.g., give, say, take). When contrasted with matched grammaticality judgments, logic inference alone recruited "core" regions of deduction [Brodmann area (BA) 10p and 8m], whereas linguistic inference alone recruited perisylvian regions of linguistic competence, among others (BA 21, 22, 37, 39, 44, and 45 and caudate). In addition, the two inferences commonly recruited a set of general "support" areas in frontoparietal cortex (BA 6, 7, 8, 40, and 47). The results indicate that logical inference is not embedded in natural language and confirm the relative modularity of linguistic processes. PMID:19617569

Monti, Martin M; Parsons, Lawrence M; Osherson, Daniel N

2009-07-28

462

The Laws of Natural Deduction in Inference by DNA Computer  

PubMed Central

We present a DNA-based implementation of reaction system with molecules encoding elements of the propositional logic, that is, propositions and formulas. The protocol can perform inference steps using, for example, modus ponens and modus tollens rules and de Morgan's laws. The set of the implemented operations allows for inference of formulas using the laws of natural deduction. The system can also detect whether a certain proposition a can be deduced from the basic facts and given rules. The whole protocol is fully autonomous; that is, after introducing the initial set of molecules, no human assistance is needed. Only one restriction enzyme is used throughout the inference process. Unlike some other similar implementations, our improved design allows representing simultaneously a fact a and its negation ~a, including special reactions to detect the inconsistency, that is, a simultaneous occurrence of a fact and its negation. An analysis of correctness, completeness, and complexity is included. PMID:25133261

Sosík, Petr

2014-01-01

463

Support for School Construction: Blending Sales Tax with Property Tax.  

ERIC Educational Resources Information Center

Describes how opinion by North Dakota's attorney general allows school district and city of Jamestown to collaborate in the issuance of bonds for school construction and renovation projects, three-quarters of the revenue for which is raised by a voter-approved city sales tax. (PKP)

Haney, David W.; Schmidt, Mark

2002-01-01

464

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2012 CFR

...The fair market value is the price at which the property would...the fair market value is the price which the taxpayer would have...contributed property in the lowest usual market in which he...to realize its usual selling price, the value of the gift is...

2012-04-01

465

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2014 CFR

...The fair market value is the price at which the property would...the fair market value is the price which the taxpayer would have...contributed property in the lowest usual market in which he...to realize its usual selling price, the value of the gift is...

2014-04-01

466

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

Code of Federal Regulations, 2011 CFR

...allowed for the passenger automobile (including any prior improvement considered part of the passenger automobile). Thus, the maximum...7) to reflect the automobile price inflation adjustment...the improvement is a part is placed in...

2011-04-01

467

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

Code of Federal Regulations, 2014 CFR

...allowed for the passenger automobile (including any prior improvement considered part of the passenger automobile). Thus, the maximum...7) to reflect the automobile price inflation adjustment...the improvement is a part is placed in...

2014-04-01

468

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

Code of Federal Regulations, 2013 CFR

...allowed for the passenger automobile (including any prior improvement considered part of the passenger automobile). Thus, the maximum...7) to reflect the automobile price inflation adjustment...the improvement is a part is placed in...

2013-04-01

469

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

Code of Federal Regulations, 2012 CFR

...allowed for the passenger automobile (including any prior improvement considered part of the passenger automobile). Thus, the maximum...7) to reflect the automobile price inflation adjustment...the improvement is a part is placed in...

2012-04-01

470

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2013 CFR

...under section 6049 (if the payment were interest) is treated as a payment to a foreign...withholding agent paying U.S. source interest to a person that is an exempt recipient...agent, makes a payment of U.S. source interest to NQI, an intermediary that is a...

2013-04-01

471

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2010 CFR

...under section 6049 (if the payment were interest) is treated as a payment to a foreign...withholding agent paying U.S. source interest to a person that is an exempt recipient...agent, makes a payment of U.S. source interest to NQI, an intermediary that is a...

2010-04-01

472

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2012 CFR

...under section 6049 (if the payment were interest) is treated as a payment to a foreign...withholding agent paying U.S. source interest to a person that is an exempt recipient...agent, makes a payment of U.S. source interest to NQI, an intermediary that is a...

2012-04-01

473

26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.  

Code of Federal Regulations, 2011 CFR

...under section 6049 (if the payment were interest) is treated as a payment to a foreign...withholding agent paying U.S. source interest to a person that is an exempt recipient...agent, makes a payment of U.S. source interest to NQI, an intermediary that is a...

2011-04-01

474

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2011 CFR

...stock exchange or in an over-the-counter market. (d ) The manner (for example, by purchase, gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property by the taxpayer. If the property was...

2011-04-01

475

26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...  

Code of Federal Regulations, 2013 CFR

...stock exchange or in an over-the-counter market. (d ) The manner (for example, by purchase, gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property by the taxpayer. If the property was...

2013-04-01

476

26 CFR 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs.  

Code of Federal Regulations, 2013 CFR

...3)(iii)(B). (B) Election to be withheld upon for gross...is not permitted to make an election to be withheld upon. (vi...one of the following North American Industry Classification System or Standard Industrial...

2013-04-01

477

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).  

Code of Federal Regulations, 2010 CFR

...through the combined efforts of a local music society and a local women's club to present...of musical programs intended to foster music appreciation in the community. O...local college, the president of a local music society, the head of a local banking...

2010-04-01

478

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).  

Code of Federal Regulations, 2012 CFR

...secondary, preparatory, or high schools, and colleges and universities...order to further the children's high school education. In accordance with...children enrolled at the local high school for the full course of study...

2012-04-01

479

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).  

Code of Federal Regulations, 2011 CFR

...secondary, preparatory, or high schools, and colleges and universities...order to further the children's high school education. In accordance with...children enrolled at the local high school for the full course of study...

2011-04-01

480

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).  

Code of Federal Regulations, 2013 CFR

...secondary, preparatory, or high schools, and colleges and universities...order to further the children's high school education. In accordance with...children enrolled at the local high school for the full course of study...

2013-04-01

481

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).  

Code of Federal Regulations, 2014 CFR

...secondary, preparatory, or high schools, and colleges and universities...order to further the children's high school education. In accordance with...children enrolled at the local high school for the full course of study...

2014-04-01

482

Tax Policies and Residential Mobility  

Microsoft Academic Search

Governmental tax policies have direct consequences for public spending and the distribution of wealth among a country’s population. But unintended consequences may also occur as a result of the design of those policies. We illustrate the potential impact of such unintended consequences by analyzing differences in home ownership mobility in California, Illinois, and Massachusetts that appear to result from the

Mark Hoven Stohs; Paul Childs; Simon Stevenson

2001-01-01

483

The Earned Income Tax Credit  

Microsoft Academic Search

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

V. Joseph Hotz; John Karl Scholz

2001-01-01

484

Money and Taxes Eric Hehner  

E-print Network

2009-3-9 0 ! Money and Taxes Eric Hehner ! Introduction ! Most money transactions now for the financial industry and for all of us. ! Money ! In this proposal, each person carries a handheld electronic device for money transfer. I will call this device a "mun". It could be a device specially

Hehner, Eric C.R.

485

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.  

Code of Federal Regulations, 2013 CFR

... Limitation on deduction of bond premium on repurchase. ...term obligation means any bond, debenture, note, or certificate...on an established securities market or, if such comparable traded...determined by means of standard bond tables. (f)...

2013-04-01

486

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.  

Code of Federal Regulations, 2011 CFR

... Limitation on deduction of bond premium on repurchase. ...term obligation means any bond, debenture, note, or certificate...on an established securities market or, if such comparable traded...determined by means of standard bond tables. (f) Effective...

2011-04-01

487

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.  

Code of Federal Regulations, 2012 CFR

... Limitation on deduction of bond premium on repurchase. ...term obligation means any bond, debenture, note, or certificate...on an established securities market or, if such comparable traded...determined by means of standard bond tables. (f)...

2012-04-01

488

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.  

Code of Federal Regulations, 2010 CFR

... Limitation on deduction of bond premium on repurchase. ...term obligation means any bond, debenture, note, or certificate...on an established securities market or, if such comparable traded...determined by means of standard bond tables. (f) Effective...

2010-04-01

489

26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.  

Code of Federal Regulations, 2014 CFR

... Limitation on deduction of bond premium on repurchase. ...term obligation means any bond, debenture, note, or certificate...on an established securities market or, if such comparable traded...determined by means of standard bond tables. (f)...

2014-04-01

490

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

Code of Federal Regulations, 2014 CFR

...coinsurance requirements. The deductible and coinsurance requirements set forth in this subpart do not apply to any services furnished to an individual in connection with the donation of a kidney for transplant...

2014-10-01

491

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

Code of Federal Regulations, 2012 CFR

...coinsurance requirements. The deductible and coinsurance requirements set forth in this subpart do not apply to any services furnished to an individual in connection with the donation of a kidney for transplant...

2012-10-01

492

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

Code of Federal Regulations, 2013 CFR

...coinsurance requirements. The deductible and coinsurance requirements set forth in this subpart do not apply to any services furnished to an individual in connection with the donation of a kidney for transplant...

2013-10-01

493

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

Code of Federal Regulations, 2011 CFR

...coinsurance requirements. The deductible and coinsurance requirements set forth in this subpart do not apply to any services furnished to an individual in connection with the donation of a kidney for transplant...

2011-10-01

494

26 CFR 1.108(i)-3 - Rules for the deduction of OID.  

Code of Federal Regulations, 2014 CFR

...of the debt instrument. (c) No acceleration —(1) Retirement. Retirement...i)-2 for rules relating to the acceleration of deferred OID deductions. (d...of P's debt instrument is not an acceleration event for the deferred OID...

2014-04-01

495

29 CFR 541.603 - Effect of improper deductions from salary.  

Code of Federal Regulations, 2014 CFR

...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

496

76 FR 64879 - Deduction for Qualified Film and Television Production Costs  

Federal Register 2010, 2011, 2012, 2013, 2014

...1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue...for the costs of producing film and television productions. Those temporary regulations...affect taxpayers that produce films and television productions within the United...

2011-10-19

497

26 CFR 1.246-1 - Deductions not allowed for dividends from certain corporations.  

Code of Federal Regulations, 2010 CFR

...dividends from certain corporations. The deductions provided in sections...a) A corporation organized under the China Trade Act, 1922 (15 U.S.C. ch...farmers' cooperative associations) for the taxable year of the corporation...

2010-04-01

498

42 CFR 411.30 - Effect of primary payment on benefit utilization and deductibles.  

Code of Federal Regulations, 2014 CFR

...of primary payment on benefit utilization and deductibles. (a) Benefit utilization. Inpatient psychiatric hospital and SNF care that is paid for by a primary payer is not counted against the number of inpatient care days available to the...

2014-10-01

499

30 CFR 1206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2013 CFR

...based on your cost of generating electricity through...available operations data for the power plant or, if such data are not available, use estimates based on data for similar power plants...reports to reflect actual generating cost deductions...

2013-07-01

500

30 CFR 1206.354 - How do I determine generating deductions?  

Code of Federal Regulations, 2014 CFR

...based on your cost of generating electricity through...available operations data for the power plant or, if such data are not available, use estimates based on data for similar power plants...reports to reflect actual generating cost deductions...

2014-07-01