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Sample records for lighting tax deduction

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

    SciTech Connect

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

    2004-09-30

    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.

  2. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments....

  3. 26 CFR 1.164-1 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deduction for taxes. 1.164-1 Section 1.164-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-1 Deduction...

  4. Following new tax rules on charitable deductions.

    PubMed

    Luecke, R W; Sossi, F T

    1994-11-01

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

  5. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  6. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  7. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

  8. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain foreign death taxes. 20... § 20.2053-10 Deduction for certain foreign death taxes. (a) General rule. A deduction is allowed the... for foreign death taxes. (b) Condition for allowance of deduction. (1) The deduction is not...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  10. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for certain State death taxes. 20... § 20.2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a... death taxes. However, see section 2058 to determine the deductibility of state death taxes by estates...

  11. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  12. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  13. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  14. Is It Deductible? Sound Tax Advice for Board Members.

    ERIC Educational Resources Information Center

    Spence, Robert W.; Dakan, T. Teal

    1982-01-01

    Discusses school board members' expenses that may be tax deductible, including newsletter funds and such business expenses as those for travel, telephone calls, organizational dues, professional publications, cards, gifts, entertainment, and a home office. (JM)

  15. 26 CFR 1.164-1 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... and foreign taxes not described in subparagraphs (1) through (5) of this paragraph which are paid or... (relating to expenses for production of income). For example, dealers or investors in securities and dealers... an activity for the production of income. In general, taxes are deductible only by the person...

  16. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  17. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2053-6 Deduction for... estates of decedents dying on or before December 31, 2004, no estate, succession, legacy or inheritance... taxes. (2) For the estates of decedents dying after December 31, 2004, see section 2058 to determine...

  18. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for certain State death taxes. 20.2053....2053-9 Deduction for certain State death taxes. (a) General rule. A deduction is allowed a decedent's....2011-2 for the effect which the allowance of this deduction has upon the credit for State death...

  19. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

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

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

  1. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. The Case for the Charitable Deduction: Extending Eligibility to Every Taxpayer. A Guide to Tax Policy and Higher Education. Tax Studies Paper No. 5.

    ERIC Educational Resources Information Center

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

    Extending the charitable deduction to all taxpayers, not just those who itemize, would help protect the deduction from the unintended, indirect, and adverse effects of other changes in tax laws, such as increases in the standard deduction. Recent trends to simplify the tax law and to induce more taxpayers to utilize the standard deduction have…

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

    SciTech Connect

    Deru, M.

    2007-02-01

    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.

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

    SciTech Connect

    Deru, M.

    2007-05-01

    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.

  5. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969). 1.170-2 Section 1.170-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals...

  6. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

  7. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and...

  8. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and...

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

    ERIC Educational Resources Information Center

    Medisky, Shannon M.

    2009-01-01

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

  10. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 409.2, Income taxes, other income and deductions. 367.4092 Section 367.4092 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT...

  12. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...,082.12 Country X succession tax on charity 100,000.00 Charitable deduction 423,082.12 Taxable Estate... Federal estate tax 136,917.88 Credit for Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of country X corporation 100,000 Tax (50% rate) $50,000 Succession tax on charity: Value...

  13. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...,082.12 Country X succession tax on charity 100,000.00 Charitable deduction 423,082.12 Taxable Estate... Federal estate tax 136,917.88 Credit for Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of country X corporation 100,000 Tax (50% rate) $50,000 Succession tax on charity: Value...

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

    NASA Astrophysics Data System (ADS)

    Naseem, Almas; Reesor, Mark

    2011-11-01

    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.

  15. Travel Expenses in Connection with Tax-Deductible Education Expenses

    ERIC Educational Resources Information Center

    Bottiglieri, William A.; Reville, Patrick J.

    2012-01-01

    Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

  16. Supreme Court Permits State Tax Deductions for Nonpublic Schools.

    ERIC Educational Resources Information Center

    Flygare, Thomas J.

    1983-01-01

    The Supreme Court's decision in "Mueller v. Allen" raises important constitutional questions about state financial support for the promotion of religion. The case also raises the issue of whether this nation can provide adequate financial support for public schools while simultaneously diverting tax resources to the nonpublic schools. (PB)

  17. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee...

  18. 26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee...

  19. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... Limitations on investment tax credit and recovery deductions under section 168 for passenger automobiles and... section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit and requires...

  20. 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, 2014 CFR

    2014-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902... Social Security Taxes § 839.902 Will my CSRS retirement deductions be used to pay the Social...

  1. 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

    2011-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902... Social Security Taxes § 839.902 Will my CSRS retirement deductions be used to pay the Social...

  2. 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, 2012 CFR

    2012-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902... Social Security Taxes § 839.902 Will my CSRS retirement deductions be used to pay the Social...

  3. 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

    2010-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902... Social Security Taxes § 839.902 Will my CSRS retirement deductions be used to pay the Social...

  4. 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, 2013 CFR

    2013-01-01

    ... used to pay the Social Security taxes for the period of the qualifying retirement coverage error if I was erroneously placed in CSRS and did not pay Social Security taxes? 839.902 Section 839.902... Social Security Taxes § 839.902 Will my CSRS retirement deductions be used to pay the Social...

  5. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  6. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... recovery deductions under section 168 for passenger automobiles and certain other listed property; overview... passenger automobiles and certain other listed property; overview of regulations (temporary). (a) In general... deductions under section 168 for passenger automobiles. Section 280F(b) denies the investment tax credit...

  9. Changes Affecting Faculty Deductions.

    ERIC Educational Resources Information Center

    Hoyt, Christopher R.

    1987-01-01

    The Tax Reform Act of 1986 has brought faculty lower tax rates, but they have lost many tax deductions to which they were accustomed. The impact on higher education, the 80% limitation for meals and entertainment, travel, and the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions are discussed. (MLW)

  10. 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

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person...

  11. 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

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Right of recovery of estate taxes in the case of... DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person receiving...

  12. 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

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Right of recovery of estate taxes in the case of... DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person receiving...

  13. 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

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Right of recovery of estate taxes in the case... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person...

  14. 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

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Right of recovery of estate taxes in the case... DECEDENTS DYING AFTER AUGUST 16, 1954 Miscellaneous § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property. (a) In general—(1) Right of recovery from person...

  15. 26 CFR 1.280F-3T - Limitations on recovery deductions and the investment tax credit when the business use percentage...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment tax credit when the business use percentage of listed property is not greater than 50 percent... recovery deductions and the investment tax credit when the business use percentage of listed property is... § 1.280F-6(b)) if certain business use of the property (referred to as “qualified business use”)...

  16. 26 CFR 1.809-5 - Deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Deductions. 1.809-5 Section 1.809-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Gain and Loss from Operations § 1.809-5 Deductions. (a) Deductions allowed. Section 809(d) provides the following deductions...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... estate of a decedent dying on or after July 1, 1955, under section 2053(d) for the amount of any...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...., amounted to $50,000. The entire estate was bequeathed in equal shares to a son, a daughter, and Charity C... bequest to the daughter, and $5,000 upon the bequest to Charity C. Under the will and local law, each... Federal estate tax. Hence, the son and the daughter will bear the entire estate tax. Example (3)....

  20. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  2. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  3. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954... decedent's estate, within 9 months (15 months in the case of the estate of a decedent dying before January...) Effective/applicability date. This section applies to the estates of decedents dying on or after October...

  4. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

  6. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... by section 2014(f)) ÷ $1,200,000 − $423,082.12 (factor H of the ratio stated at § 20.2014 3(a) × $172... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue...

  8. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... of tax on payments to foreign persons. 1.1441-1 Section 1.1441-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds §...

  9. Understanding the increasingly popular itemized deduction for medical expenses.

    PubMed

    Lurie, Ithai Z; Minicozzi, Alexandra

    2010-12-01

    Itemized deduction for medical expenses has existed in one form or another for more than 60 years. One justification for this tax deduction is that it reduces the burden for taxpayers with catastrophic expenses. Currently it shields more out-of-pocket spending on health care from taxes than any other tax provision. Based on a repeated cross section from 1999 to 2005 and a 5-year panel of tax returns, we find that filers aged 65 years or older claim the deduction more often, deduct larger amounts, and do so more persistently than younger taxpayers. Augmenting tax data with information from the MEPS, we find that no more than 41% of all tax units with non-tax preferred medical expenditures exceeding 10% of income claimed the deduction in 2005. Even for those claiming the deduction, the average tax benefit of the deduction offsets less than 10% of medical expenditures. PMID:20555016

  10. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  11. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  12. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  13. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... tax credit for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax... passenger automobile shall not exceed $1,000. For a passenger automobile placed in service after December...

  14. Changes Needed in the Tax Laws Governing the Exclusion for Scholarships and Fellowships and the Deduction of Job Related Educational Expenses. Report by the Comptroller General of the United States.

    ERIC Educational Resources Information Center

    Comptroller General of the U.S., Washington, DC.

    Problems caused by the tax law and Department of the Treasury regulations related to the income exclusion for scholarships and fellowships and the deduction of job-related educational expenses were studied. Legislative changes that may reduce the amount of controversy generated by these two sections of the Internal Revenue Code are recommended. A…

  15. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section 642(g)...

  16. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be...

  17. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be...

  18. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be...

  19. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It...(g) is applicable be treated in the same way. One deduction or portion of a deduction may be...

  20. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment tax credit for certain passenger automobiles (temporary). 1.280F-2T Section 1.280F-2T Internal... for certain passenger automobiles (temporary). (a) Limitation on amount of investment tax credit—(1... automobile shall not exceed $1,000. For a passenger automobile placed in service after December 31, 1984,...

  1. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

  2. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

  3. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and...) The fair market value of the property at the end of the lease term determined at the beginning of...

  4. 26 CFR 5c.168(f)(8)-7 - Reporting of income, deductions and investment tax credit; at risk rules.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... lease term. For this purpose, fair market value shall be determined without taking into account...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... lease term. For this purpose, fair market value shall be determined without taking into account...

  6. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  7. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained in years...

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

  9. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... § 1.1461-1 in effect prior to January 1, 2001 (see § 1.1461-1 as contained in 26 CFR part 1, revised... foreign person if the withholding agent has a record that the payee has a U.S. visa that is not an immigrant visa. See section 871(c) and § 1.1441-4(c) for applicable tax rate and withholding rules....

  10. 26 CFR 1.1202-1 - Deduction for capital gains.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Deduction for capital gains. 1.1202-1 Section 1.1202-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1202-1 Deduction for capital gains. (a)...

  11. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-6 Net operating loss deduction. The...

  12. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions § 1.584-6 Net operating loss deduction. The...

  13. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.818-7 Denial of double deductions. Section...

  14. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  15. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  16. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  17. 26 CFR 1.818-7 - Denial of double deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Denial of double deductions. 1.818-7 Section 1.818-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous Provisions § 1.818-7 Denial of double deductions....

  18. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation of amount deductible. 1.615-4 Section 1.615-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-4 Limitation of amount deductible. (a) Taxable years beginning before July 7,...

  19. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Limitation on amount deductible. 1.617-2 Section 1.617-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible. (a) Expenditures paid or incurred before January...

  20. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Limitation of amount deductible. 1.615-4 Section 1.615-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-4 Limitation of amount deductible. (a)...

  1. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Limitation on amount deductible. 1.617-2 Section 1.617-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount deductible....

  2. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  3. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  4. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  5. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  6. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; âdeductible interestsâ and ânondeductible interestsâ. 20.2056(a)-2 Section 20.2056(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  7. 26 CFR 1.461-1 - General rule for taxable year of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 6 2011-04-01 2011-04-01 false General rule for taxable year of deduction. 1.461-1 Section 1.461-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction....

  8. 26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends paid on preferred stock of public utilities. 1.247-1 Section 1.247-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.247-1 Deduction for dividends paid on...

  9. 26 CFR 1.276-1 - Disallowance of deductions for certain indirect contributions to political parties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Disallowance of deductions for certain indirect contributions to political parties. 1.276-1 Section 1.276-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.276-1 Disallowance of deductions for...

  10. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank affiliates. (a) The special deduction described...

  11. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  12. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  13. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  14. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such...

  15. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income...

  16. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of deductions....

  17. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  18. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

  19. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates and...

  20. 26 CFR 1.825-1 - Unused loss deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Unused loss deduction; in general. 1.825-1... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance... Premium Deposits) § 1.825-1 Unused loss deduction; in general. (a) Amount of deduction. Section...

  1. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

  2. Deductive Puzzling

    ERIC Educational Resources Information Center

    Wanko, Jeffrey J.

    2010-01-01

    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,…

  3. Income Tax Guidance for Educators Seeking a Doctorate.

    ERIC Educational Resources Information Center

    Seay, Robert A.

    1988-01-01

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

  4. 26 CFR 1.9200-1 - Deduction for motor carrier operating authority.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Deduction for motor carrier operating authority... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax Reform Act of 1969 § 1.9200-1 Deduction for motor carrier... motor carrier operating authorities on July 1, 1980, or later acquired a motor carrier...

  5. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ....803-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In... tax-exempt income provided in section 265. Life insurance companies are not entitled to the...

  6. Limits set on lobbying deductions

    SciTech Connect

    Nelson, G.L. )

    1994-01-01

    Many utilities devote substantial resources to addressing issues through the legislative process. Under pre-1994 law, a taxpayer could deduct certain [open quotes]direct lobbying expenses.[close quotes] However, pre-1994 law barred deductions for political campaign expenses and [open quotes]grass roots[close quotes] lobbying expenses (costs incurred to influence the general public with respect to legislation, elections, or referenda). The law also barred deductions for dues paid to trade associations to the extent that their activities were composed of political campaign or grass-roots lobbying activities. The Omnibus Budget Reconciliation Act of 1993, signed by President Clinton on August 10, 1993, contains a provision that denies deductions for a broad range of lobbying expenses that were deductible before 1994. The new legislation will have a significant effect on the utility industry, both in terms of an increased after-tax cost of lobbying activities and an increased administrative burden to comply with the new rules. The new rules took effect January 1, 1994.

  7. 26 CFR 1.267(a)-1 - Deductions disallowed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... exchange, are within any one of the relationships specified in section 267(b). See § 1.267(b)-1. (b) Unpaid... otherwise deductible under section 162, for expenses for production of income otherwise deductible...

  8. 26 CFR 1.1202-1 - Deduction for capital gains.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Deduction for capital gains. 1.1202-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1202-1 Deduction for capital gains. (a) In computing gross income, adjusted gross income, taxable income, capital gain net income...

  9. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.172-1 Net... taxable income for any taxable year subject to the Code the aggregate of the net operating loss...

  10. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that the net operating loss deduction provided in section 172 shall not be allowed a life insurance...) Statement with tax return. Every life insurance company claiming an operations loss deduction for any... upon operations loss carryback. If a life insurance company is entitled in computing its...

  11. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... double deduction. The value of an interest in property may not be deducted for Federal gift tax...

  12. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... double deduction. The value of an interest in property may not be deducted for Federal gift tax...

  13. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... double deduction. The value of an interest in property may not be deducted for Federal gift tax...

  14. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January...

  15. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  16. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  17. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special deduction for bank affiliates. 1.601-1 Section 1.601-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for...

  18. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Allowance of deductions and credits to foreign corporations. 1.882-4 Section 1.882-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-4 Allowance of deductions and credits to...

  19. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding...

  20. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued)...

  1. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  2. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  3. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  4. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Recordkeeping and return requirements for deductions for charitable contributions. 1.170A-13 Section 1.170A-13 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  5. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  6. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Allowance of deduction for depletion. 1.611-1 Section 1.611-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas...

  7. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Definition, exceptions, etc., relating to deductible expenditures. 1.182-3 Section 1.182-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) §...

  8. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  9. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  10. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation...

  11. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Definition, exceptions, etc., relating to deductible expenditures. 1.182-3 Section 1.182-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and Corporations (continued) § 1.182-3...

  12. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  13. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  14. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Allowance of deductions and credits to foreign... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-4 Allowance of deductions and credits to foreign corporations. (a) Foreign corporations—(1) In general. A...

  15. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(h)-1 Denial of...

  16. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Denial of double deduction. 25.2523(h)-1 Section 25.2523(h)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Deductions § 25.2523(h)-1 Denial of...

  17. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Allowance of deduction for depletion. 1.611-1 Section 1.611-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas...

  18. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Election to deduct under section 615. 1.615-6 Section 1.615-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under section 615. (a) General rule. The election to...

  19. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Election to deduct under section 615. 1.615-6 Section 1.615-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-6 Election to deduct under...

  20. 26 CFR 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Charitable, etc., contributions and gifts; allowance of deduction. 1.170A-1 Section 1.170A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) §...

  1. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

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

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

    PubMed

    Taylor, Mark

    2004-11-22

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

  3. 26 CFR 1.194-2 - Amount of deduction allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....194-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... parent corporation shall file a separate statement attached to the income tax return on which an election... part of the deduction under section 194 shall file a separate statement attached to the income...

  4. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on certain deductions. 1.809-7... TAX (CONTINUED) INCOME TAXES (CONTINUED) Gain and Loss from Operations § 1.809-7 Limitation on certain... dividends to policyholders under sec. 809(d)(3) 10,000,000 In order to determine the limitation on...

  5. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... following examples: Example 1. Corporation X, which files its income tax returns on the calendar year basis..., respectively. The deduction allowable to X under section 244(a) for the year 1965 with respect to these... same if X or Y(or both) were subject to the 6-percent additional tax imposed by section 1562(b)...

  6. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... following examples: Example 1. Corporation X, which files its income tax returns on the calendar year basis..., respectively. The deduction allowable to X under section 244(a) for the year 1965 with respect to these... same if X or Y(or both) were subject to the 6-percent additional tax imposed by section 1562(b)...

  7. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... following examples: Example 1. Corporation X, which files its income tax returns on the calendar year basis..., respectively. The deduction allowable to X under section 244(a) for the year 1965 with respect to these... same if X or Y(or both) were subject to the 6-percent additional tax imposed by section 1562(b)...

  8. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  9. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  10. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  11. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  12. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  13. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  14. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  15. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for unpaid mortgages. 20.2053-7 Section 20.2053-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  16. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  17. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for funeral expenses. 20.2053-2 Section 20.2053-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  18. Semiotic labelled deductive systems

    SciTech Connect

    Nossum, R.T.

    1996-12-31

    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.

  19. High-deductible health plans.

    PubMed

    2014-05-01

    High-deductible health plans (HDHPs) are insurance policies with higher deductibles than conventional plans. The Medicare Prescription Drug Improvement and Modernization Act of 2003 linked many HDHPs with tax-advantaged spending accounts. The 2010 Patient Protection and Affordable Care Act continues to provide for HDHPs in its lower-level plans on the health insurance marketplace and provides for them in employer-offered plans. HDHPs decrease the premium cost of insurance policies for purchasers and shift the risk of further payments to the individual subscriber. HDHPs reduce utilization and total medical costs, at least in the short term. Because HDHPs require out-of-pocket payment in the initial stages of care, primary care and other outpatient services as well as elective procedures are the services most affected, whereas higher-cost services in the health care system, incurred after the deductible is met, are unaffected. HDHPs promote adverse selection because healthier and wealthier patients tend to opt out of conventional plans in favor of HDHPs. Because the ill pay more than the healthy under HDHPs, families with children with special health care needs bear an increased cost burden in this model. HDHPs discourage use of nonpreventive primary care and thus are at odds with most recommendations for improving the organization of health care, which focus on strengthening primary care.This policy statement provides background information on HDHPs, discusses the implications for families and pediatric care providers, and suggests courses of action. PMID:24777210

  20. 26 CFR 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Correlative deductions and inclusions for trusts... of Tax Between Years and Special Limitations § 1.1312-5 Correlative deductions and inclusions for... the amount of the deduction allowed by sections 651 and 661 or the inclusion in taxable income of...

  1. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Deduction denied in case of fraud or wilful... Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to...

  2. A Tax Break for Teachers. Take Advantage!

    ERIC Educational Resources Information Center

    Milam, Edward E.

    1974-01-01

    Teachers are permitted to deduct certain education expenses for income tax purposes--one way of letting Uncle Sam bear part of the financial burden. Keeping accurate records and properly claiming the deductions on the tax return are necessary. (Author/MW)

  3. 26 CFR 1.274-2 - Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel. 1.274-2 Section 1.274-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.274-2...

  4. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Deduction denied in case of fraud or wilful failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of...

  5. 26 CFR 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Deduction for interest paid on qualified education loans after December 31, 2001. 1.221-1 Section 1.221-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals §...

  6. 26 CFR 1.221-2 - Deduction for interest due and paid on qualified education loans before January 1, 2002.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Deduction for interest due and paid on qualified education loans before January 1, 2002. 1.221-2 Section 1.221-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals §...

  7. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred. 1.615-2 Section 1.615-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.615-2 Deduction of pre-1970...

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

  9. Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries

    PubMed Central

    Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

    2015-01-01

    Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD – it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of ‘ability or willingness to pay’. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease. PMID:25803021

  10. 25 CFR 20.311 - What amounts will the Bureau deduct from earned income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... FINANCIAL ASSISTANCE AND SOCIAL SERVICES PROGRAMS Direct Assistance Determining Need and Income § 20.311 What amounts will the Bureau deduct from earned income? (a) The social services worker will deduct the following amounts from earned income: (1) Other federal, state, and local taxes; (2) Social Security...

  11. 26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... credits. 1.911-6 Section 1.911-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-6 Disallowance of deductions, exclusions, and credits. (a) In general. No deduction or exclusion from gross income under subtitle A of the Code or credit against the tax imposed by chapter 1...

  12. 26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... credits. 1.911-6 Section 1.911-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... States § 1.911-6 Disallowance of deductions, exclusions, and credits. (a) In general. No deduction or exclusion from gross income under subtitle A of the Code or credit against the tax imposed by chapter 1...

  13. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...)-3 Denial of double deduction. No amount deemed to have been distributed to a beneficiary in...

  14. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  15. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  16. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  17. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of double deduction. 1.663(a)-3 Section 1.663(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Corpus § 1.663(a)-3 Denial of double deduction. No amount deemed to have been distributed to...

  18. 26 CFR 1.267(a)-1 - Deductions disallowed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... sale or exchange, are within any one of the relationships specified in section 267(b). See § 1.267(b)-1... expenses otherwise deductible under section 162, for expenses for production of income otherwise...

  19. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment...

  20. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general. The taxable income of a life insurance company is its gross amount of income received or accrued... occupied by a life insurance company provided in section 803(h), the limitations on the adjustment...

  1. 26 CFR 1.179A-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1 Section 1.179A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions...

  2. 26 CFR 1.179A-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1 Section 1.179A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for...

  3. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Deduction denied in case of fraud or wilful..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal...

  4. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Deduction denied in case of fraud or wilful..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal...

  5. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to file... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Deduction denied in case of fraud or wilful..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal...

  6. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Taxes for local benefits. 1.164-4 Section 1.164-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.164-4 Taxes...

  7. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

    Higher education benefits from several United States tax law provisions, including deductibility of charitable contributions. Recent tax reform proposals could increase would-be donors' net cost by reducing tax incentives. This paper links lower tax rates to a significant future reduction in educational philanthropy. (18 references) (MLH)

  8. 26 CFR 1.482-1A - Allocation of income and deductions among taxpayers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Allocation of income and deductions among taxpayers. 1.482-1A Section 1.482-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable for Taxable Years Beginning on Or Before April 21, 1993 § 1.482-1A...

  9. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  10. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  11. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  12. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  13. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  14. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  15. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  16. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  17. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  18. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  19. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  20. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20...)-2. With respect to decedents dying in certain years, a deduction is allowed under section 2056 only... decedents dying after November 10, 1988, if the decedent's surviving spouse is not a citizen of the...

  1. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for losses from casualties or theft. 20.2054-1 Section 20.2054-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...

  2. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  3. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; interest in unidentified assets. 20.2056(b)-2 Section 20.2056(b)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  4. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.642(h)-2...)) in excess of gross income, the excess is allowed under section 642(h)(2) as a deduction to...

  5. 26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Disallowance of deductions, exclusions, and credits. 1.911-6 Section 1.911-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Earned Income of Citizens Or Residents of United States § 1.911-6 Disallowance...

  6. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and gas wells, other natural deposits, and timber—(1) In general... of the property. In the case of other exhaustible natural resources the allowance for depletion...

  7. Deductibles in health insurance

    NASA Astrophysics Data System (ADS)

    Dimitriyadis, I.; Öney, Ü. N.

    2009-11-01

    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.

  8. 26 CFR 301.6362-2 - Qualified resident tax based on taxable income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. Describing Young Children's Deductive Reasoning.

    ERIC Educational Resources Information Center

    Reid, David A.

    This paper reports results related to the development of a consistent descriptive language for research on mathematical reasoning. Ways of reasoning deductively are highlighted, using examples drawn from observations of young students. One-step deductions versus multi-step deductions, known versus hypothetical premises, and single versus multiple…

  10. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

    Federal regulations governing receipts from fund-raising events at colleges and universities are summarized, including rules concerning tax deductions for raffle tickets, how and when to acknowledge donor gifts (cash or non-cash), and disclosure of fair market value. (MSE)

  11. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  12. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  13. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to... Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing... apartment building) are situated, or (2) The interest allowable as a deduction to the corporation...

  14. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Personal holding company tax. 1.563-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax. In the case of a personal holding company subject to the provisions of section 541, dividends paid...

  15. Tax Arbitrage by Colleges and Universities. A CBO Study

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

    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…

  16. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Personal holding company tax. 1.563-2 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.563-2 Personal holding company tax. In the case of a personal holding company subject to the provisions of section 541, dividends paid...

  17. Equitable renewable energy tax credits for industry

    SciTech Connect

    Short, W.

    1983-11-01

    Without tax credits, the federal tax treatment of industrial investments in conservation and solar technologies (CSTs) places them at a disadvantage with respect to conventional fuels. The costs of conventional fuel use lie mainly in the cost of the fuel itself and can be deducted from the tax base of the industrial investor at the time of the expense. However the costs of energy supplied or saved by CSTs occur primarily in the form of initial investment costs, for which the tax deductions must be spread out over several years according to a depreciation schedule. The time value of money reduces the worth of these depreciation deductions below their face value and below the value of comparable conventional fuel costs deductions. There are two obvious ways to correct this inequality: (i) allow total depreciation of CST investments in the first year (1), or (ii) grant a tax credit to CST investors. This paper addresses the issue of the size of the tax credit necessary to compensate for the delay in depreciation deductions.

  18. 26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Miscellaneous § 1.681(a)-2 Limitation on...

  19. 26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Transfer of foreign branch with previously deducted losses (temporary). 1.367(a)-6T Section 1.367(a)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-6T Transfer of foreign branch...

  20. 26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Consolidated net operating loss deduction generally applicable for consolidated return years beginning before January 1, 1997. 1.1502-21A Section 1.1502-21A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES...

  1. 26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Transfer of foreign branch with previously deducted losses (temporary). 1.367(a)-6T Section 1.367(a)-6T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.367(a)-6T Transfer of foreign...

  2. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Limitations on deduction of passthrough items of an S corporation to its shareholders. 1.1366-2 Section 1.1366-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders §...

  3. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; effect of disclaimers of post-December 31, 1976 transfers. 20.2056(d)-2 Section 20.2056(d)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  4. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  5. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Deduction for transfers for public, charitable, and religious uses; in general. 20.2055-1 Section 20.2055-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  6. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  7. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  8. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; effect of disclaimers of post-December 31, 1976 transfers. 20.2056(d)-2 Section 20.2056(d)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING...

  9. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  10. 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

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...