Sample records for lighting tax deduction

  1. Tax Deductions

    MedlinePLUS

    ... GREAT3 Workshop 2014 National Conference Recap Marketplace Blogger Project Start a Support Group Giving Tuesday Volunteer Celiac Disease ... Save your receipts for your gluten-free groceries. Step Three: ... you can deduct and then start your calculations ! You will need to calculate the ...

  2. 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.

  3. 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

  4. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    E-print Network

    de Lijser, Peter

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  15. 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)

  16. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Account 410.2, Provision for deferred income taxes, other income and deductions...Account 410.2, Provision for deferred income taxes, other income and deductions...of taxes and allocations of deferred taxes that relate to other...

  17. 18 CFR 367.4102 - Account 410.2, Provision for deferred income taxes, other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Account 410.2, Provision for deferred income taxes, other income and deductions...Account 410.2, Provision for deferred income taxes, other income and deductions...of taxes and allocations of deferred taxes that relate to other...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20.2053-9 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20.2053-9 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20.2053-9 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  1. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20.2053-9 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  2. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20.2053-9 Internal...DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  3. 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

    ... Limitations on recovery deductions and the investment tax credit for certain passenger...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED... Limitations on recovery deductions and the investment tax credit for certain...

  4. A Case for Disallowing Interest Deductibility and Reducing Corporate Tax Rate

    Microsoft Academic Search

    Pandey I M

    The tax deductibility of interest cost seems to be the major reason for the existing very high level of corporate borrowings in India. It is therefore suggested in this paper that interest cost may be disallowed as a deductible expense and simultaneously, the corporate tax rate may also be reduced in a way that not only the corporate sector’s tax

  5. 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…

  6. 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.

  7. 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.

  8. Who is eligible to participate? Are payroll deductions pre-tax?

    E-print Network

    Qiu, Weigang

    Who is eligible to participate? Are payroll deductions pre-tax? What is the maximum I may employees. Yes, for federal and New York state income taxes, but not for FICA. $15,500 in calendar year 2007% tax penalty if withdrawn prior to age 59½. Yes, if you qualify for an unforeseeable emergency

  9. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...deductions under a law which imposes a State death tax. See further...allowable under local law. Before the prescribed...filing the estate tax return, the surviving...allowable under local law. A son was executor...filing the estate tax return he...

  10. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...deductions under a law which imposes a State death tax. See further...allowable under local law. Before the prescribed...filing the estate tax return, the surviving...allowable under local law. A son was executor...filing the estate tax return he...

  11. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...deductions under a law which imposes a State death tax. See further...allowable under local law. Before the prescribed...filing the estate tax return, the surviving...allowable under local law. A son was executor...filing the estate tax return he...

  12. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...deductions under a law which imposes a State death tax. See further...allowable under local law. Before the prescribed...filing the estate tax return, the surviving...allowable under local law. A son was executor...filing the estate tax return he...

  13. 26 CFR 20.2053-1 - Deductions for expenses, indebtedness, and taxes; in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...deductions under a law which imposes a State death tax. See further...allowable under local law. Before the prescribed...filing the estate tax return, the surviving...allowable under local law. A son was executor...filing the estate tax return he...

  14. 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

    ...the at risk rules under the investment tax credit provisions and section 465...owner of the leased property for Federal tax law purposes, the lessor under a section...allowed ACRS deductions or investment tax credits with respect to the...

  15. 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

    ...the at risk rules under the investment tax credit provisions and section 465...owner of the leased property for Federal tax law purposes, the lessor under a section...allowed ACRS deductions or investment tax credits with respect to the...

  16. 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

    ...the at risk rules under the investment tax credit provisions and section 465...owner of the leased property for Federal tax law purposes, the lessor under a section...allowed ACRS deductions or investment tax credits with respect to the...

  17. 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

    ...the at risk rules under the investment tax credit provisions and section 465...owner of the leased property for Federal tax law purposes, the lessor under a section...allowed ACRS deductions or investment tax credits with respect to the...

  18. 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

    ...deductions and investment tax credit; at...REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT...deductions and investment tax credit; at...lessee, such as a change in the interest...The amount of the investment credit and ACRS...has a 10-year economic life and...

  19. Tax deductions, environmental policy, and the double dividend hypothesis

    SciTech Connect

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

    2000-01-01

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

  20. 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

    ...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee...

  1. 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, 2012 CFR

    2012-04-01

    ...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee...

  2. 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, 2014 CFR

    2014-04-01

    ...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee...

  3. 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, 2013 CFR

    2013-04-01

    ...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee...

  4. 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

    ...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible...section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee...

  5. 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…

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

    ERIC Educational Resources Information Center

    Galambos, Eva C.

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

  7. 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.

  8. Relationship of the percentage depletion allowance and the dividends received deduction: a disagreement with the tax court

    SciTech Connect

    Orbach, K.N.

    1983-09-01

    Arguments against the Tax Court's holding in Lastarmo, Inc. v. Commissioner review the equations for solving the percentage depletion deduction (PD) and dividends received deduction (DRD) interrelationship to determine whether a corporate taxpayer has had a net operating loss (NOL). The Tax Court sought to fill a perceived gap in Internal Revenue Service statutory framework which the author considers invalid because of the calculations used to prove NOL. His calculations show that none existed. 48 references. (DCK)

  9. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...neither deducted from wages of certain maritime employees nor paid. 404.457 Section...neither deducted from wages of certain maritime employees nor paid. (a) When deduction...11, 1942, through the United States Maritime Commission; and (3) The...

  10. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...neither deducted from wages of certain maritime employees nor paid. 404.457 Section...neither deducted from wages of certain maritime employees nor paid. (a) When deduction...11, 1942, through the United States Maritime Commission; and (3) The...

  11. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...neither deducted from wages of certain maritime employees nor paid. 404.457 Section...neither deducted from wages of certain maritime employees nor paid. (a) When deduction...11, 1942, through the United States Maritime Commission; and (3) The...

  12. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...neither deducted from wages of certain maritime employees nor paid. 404.457 Section...neither deducted from wages of certain maritime employees nor paid. (a) When deduction...11, 1942, through the United States Maritime Commission; and (3) The...

  13. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...neither deducted from wages of certain maritime employees nor paid. 404.457 Section...neither deducted from wages of certain maritime employees nor paid. (a) When deduction...11, 1942, through the United States Maritime Commission; and (3) The...

  14. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. RENT DEDUCTION AUTHORIZATION FORM Federal Tax Guidelines require that the value of housing provided to employees be reported as

    E-print Network

    Ray, David

    % of the RCNLD (localized replacement cost based on fair market value of the housing). In order to complyRENT DEDUCTION AUTHORIZATION FORM Federal Tax Guidelines require that the value of housing provided _____________________________ Date: ______________ Original to: Accounts Receivable - Attention Jane Kinard Copies to: Anne Cook

  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, 2012 CFR

    2012-01-01

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

  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, 2013 CFR

    2013-01-01

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

  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, 2014 CFR

    2014-01-01

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

  3. A Medical Care Savings Account (MSA) can provide a deduction from Montana state income tax. This MontGuide explains who is eligible,

    E-print Network

    Dyer, Bill

    to save money for medical expenses and long-term health care and reduce state income taxes at the same time. While the term "medical care savings account" implies a savings account, a checking accountA Medical Care Savings Account (MSA) can provide a deduction from Montana state income tax

  4. 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)

  5. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 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;…

  7. Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax

    PubMed Central

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

    2011-01-01

    Objective To assess the impact of state laws requiring or encouraging employers to establish “section 125” cafeteria plans that shelter employees' premium contributions from tax. Data Sources Available descriptive statistics, 65 key-informant interviews, and relevant documents in study states and nationally, 2008–2009. Study Design Case studies were conducted in Indiana, Massachusetts, and Missouri—three states adopting laws in 2007. Descriptive quantitative information came from insurers, regulators, and surveys of employers. In each state, 15–17 semistructured but open-ended interviews were conducted with insurance agents, insurers, government officials, and third-party administration firms, and 29 informed sources were interviewed from a national perspective or other states. Key informants were selected based on their known or reported experience, in a “snowball” fashion until saturation was reached. Interview notes were coded for systematic analysis. Finally, relevant rulings, brochures, instructions, marketing materials, and other documents were collected and analyzed. Findings Despite the potential for substantial cost savings, use of section 125 plans to purchase individual insurance remained low in these states after 1 or 2 years. Absent a mandate, few employers were strongly motivated to offer these plans in order to retain an adequate workforce, and uncertainty about federal legality deterred doing so. For smaller employers, benefits to owners did not outweigh administrative complexities. Nevertheless, few downsides were found to states mandating or encouraging these plans. In particular, there is little evidence that many employers dropped group coverage as a result. Conclusions Section 125 plans remain a limited tool for states to reduce the inequitable tax treatment of individually purchased insurance, but a complete remedy requires reform of federal tax law. PMID:21054377

  8. University of Utah Tax Services Supplemental Utah Tax Withholding Form

    E-print Network

    Tipple, Brett

    University of Utah Tax Services Supplemental Utah Tax Withholding Form WITHHOLDING TAX, I authorize the University of Utah to make the following Utah withholding tax deduction each: The above Utah state tax withholding deduction will remain in force until Tax Services is notified to change

  9. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Account 411.2, Provision for deferred income taxes-Credit, other income and...Account 411.2, Provision for deferred income taxes—Credit, other income and...amounts of those allocations of deferred taxes and deferrals of taxes,...

  10. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Account 411.2, Provision for deferred income taxes-Credit, other income and...Account 411.2, Provision for deferred income taxes—Credit, other income and...amounts of those allocations of deferred taxes and deferrals of taxes,...

  11. Energy Tax Savers' EPAct and Tax Incentives Presentation

    E-print Network

    /Engineers/Lighting Designers ­ DOE goal to incentivize green design in government building sector l Benefits passed through ­ Airports 7 #12;Allocation of $120,000 Tax Deduction Government Buildings Only 4 Party Allocation Geothermal Specifier $30,000 Engineer $30,000 Architect $30,000 Design & Build Contractor $30,000 3 Party Allocation

  12. 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

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

  13. 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

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

  14. 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

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

  15. 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

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

  16. 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

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

  17. Motor Vehicle Sales Tax Mortgage Registry Tax Local Property Taxes Corporate Franchise Tax Highway Fuels Excise Tax Deed Transfer Tax Airflight Property Tax Estate Tax Alcoholic Beverage Taxes Lawful Gambling Taxes Motor Vehicle Registration Tax General S

    E-print Network

    unknown authors

    defines tax expenditure as statutory provisions which reduce the amount of revenue that would otherwise be generated including exemptions, deductions, credits and lower tax rates. The Tax Expenditure Budget is based on the statutory definition of a tax expenditure (270C.11, subd. 1) as a tax provision which provides a gross income definition, exemption, credit or rate for certain persons, types of income, transactions, or property that results in reduced tax revenue. The tax expenditures reported by DOR include these tax types:

  18. 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...investment tax credit for certain passenger automobiles (temporary). (a) Limitation on...under section 46(a) for any passenger automobile shall not exceed $1,000. For a...

  19. Tax Bases, Tax Rates and the Elasticity of Reported Income

    Microsoft Academic Search

    Wojciech Kopczuk

    2003-01-01

    Tax reforms usually change both tax rates and tax bases. Using a panel of income tax returns spanning the two major U.S. tax reforms of the 1980s and a number of smaller tax law changes, I find that the elasticity of income reported on personal income tax returns depends on the available deductions. This highlights that this key behavioral elasticity

  20. 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)

  1. 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

    ...property under section 168. In 1984, E's business use percentage is 80 percent...basis adjustment. The maximum amount of E's investment tax credit is $533.33...04×$30,000). (iii) E's unadjusted basis for purposes of...

  2. 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

    ...property under section 168. In 1984, E's business use percentage is 80 percent...basis adjustment. The maximum amount of E's investment tax credit is $533.33...04×$30,000). (iii) E's unadjusted basis for purposes of...

  3. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 2012-04-01 false Imposition of tax; exclusion for light-duty trucks, etc...TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread...

  5. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2011-04-01 false Imposition of tax; exclusion for light-duty trucks, etc...TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread...

  6. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 2013-04-01 false Imposition of tax; exclusion for light-duty trucks, etc...TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread...

  7. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount...mineral for which a deduction for percentage depletion is allowable under section 613...for which a deduction for percentage depletion is allowable under section 613...

  8. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... INCOME TAXES (CONTINUED) Natural Resources § 1.617-2 Limitation on amount...mineral for which a deduction for percentage depletion is allowable under section 613...for which a deduction for percentage depletion is allowable under section 613...

  9. 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

    ...country X tax 523,082.12 Country X succession tax on charity 100,000.00 Charitable...Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of...000 Tax (50% rate) $50,000 Succession tax on charity: Value of stock...

  10. 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

    ...country X tax 523,082.12 Country X succession tax on charity 100,000.00 Charitable...Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of...000 Tax (50% rate) $50,000 Succession tax on charity: Value of stock...

  11. 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

    ...country X tax 523,082.12 Country X succession tax on charity 100,000.00 Charitable...Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of...000 Tax (50% rate) $50,000 Succession tax on charity: Value of stock...

  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, 2011 CFR

    2011-04-01

    ...country X tax 523,082.12 Country X succession tax on charity 100,000.00 Charitable...Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of...000 Tax (50% rate) $50,000 Succession tax on charity: Value of stock...

  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

    ...country X tax 523,082.12 Country X succession tax on charity 100,000.00 Charitable...Foreign Death Taxes country x tax Succession tax on nephew: Value of stock of...000 Tax (50% rate) $50,000 Succession tax on charity: Value of stock...

  14. Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted on Your 2013 Tax Return

    E-print Network

    Gering, Jon C.

    /state/county Foreign postal code Filing Status Check only one box. 1 Single resident of Canada or Mexico or single U.S. national 2 Other single nonresident alien 3 Married resident of Canada or Mexico or married U.S. national 4's relationship to you (4) if qualifying child for child tax credit (see instr.) No. of children on 7c who

  15. 26 CFR 1.1202-1 - Deduction for capital gains.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...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) In computing gross...

  16. 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)

  17. Deductive Biocomputing

    PubMed Central

    Shrager, Jeff; Waldinger, Richard; Stickel, Mark; Massar, J.P.

    2007-01-01

    Background As biologists increasingly rely upon computational tools, it is imperative that they be able to appropriately apply these tools and clearly understand the methods the tools employ. Such tools must have access to all the relevant data and knowledge and, in some sense, “understand” biology so that they can serve biologists' goals appropriately and “explain” in biological terms how results are computed. Methodology/Principal Findings We describe a deduction-based approach to biocomputation that semiautomatically combines knowledge, software, and data to satisfy goals expressed in a high-level biological language. The approach is implemented in an open source web-based biocomputing platform called BioDeducta, which combines SRI's SNARK theorem prover with the BioBike interactive integrated knowledge base. The biologist/user expresses a high-level conjecture, representing a biocomputational goal query, without indicating how this goal is to be achieved. A subject domain theory, represented in SNARK's logical language, transforms the terms in the conjecture into capabilities of the available resources and the background knowledge necessary to link them together. If the subject domain theory enables SNARK to prove the conjecture—that is, to find paths between the goal and BioBike resources—then the resulting proofs represent solutions to the conjecture/query. Such proofs provide provenance for each result, indicating in detail how they were computed. We demonstrate BioDeducta by showing how it can approximately replicate a previously published analysis of genes involved in the adaptation of cyanobacteria to different light niches. Conclusions/Significance Through the use of automated deduction guided by a biological subject domain theory, this work is a step towards enabling biologists to conveniently and efficiently marshal integrated knowledge, data, and computational tools toward resolving complex biological queries. PMID:17415407

  18. 17 CFR 256.241 - Tax collections payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...256.241 Tax collections payable. This account shall include the amount of taxes collected by the service company through payroll deductions or otherwise pending transmittal of such taxes to the proper taxing...

  19. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

  20. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

  1. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

  2. 18 CFR 367.2410 - Account 241, Tax collections payable.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...taxes collected by the service company through payroll deductions or otherwise pending transmittal of the taxes to the proper taxing authority. (b) Do not include liability for taxes assessed directly against the service company that is accounted for...

  3. 26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of...from home, business meals and entertainment, continuing education courses...for the determination of any tax for which a deduction is...

  4. 5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  6. 5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  7. 5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  8. 5 CFR 839.803 - If I am like the person in the previous question, but the amount I paid as deductions under CSRS...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...false Deductions allowed nonresident alien individuals. 1.873-1 Section...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

  10. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

  11. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...false Deductions allowed nonresident alien individuals. 1.873-1 Section...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

  12. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

  13. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

  14. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

  15. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...of deductions and credits to nonresident alien individuals. 1.874-1 Section 1...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1...of deductions and credits to nonresident alien individuals. (a) Return...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...false Deductions allowed nonresident alien individuals. 1.873-1 Section...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

  17. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...false Deductions allowed nonresident alien individuals. 1.873-1 Section...CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

  18. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...false Deductions allowed nonresident alien individuals. 1.873-1 Section...INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General...

  19. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  3. 26 CFR 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...of such items are interest, taxes such as real property taxes, and casualty losses. Thus...mortgage interest and real property taxes in full even if deductions...sustains a casualty loss on an entertainment facility used in its...

  4. Teacher Tax Tips.

    ERIC Educational Resources Information Center

    Freeman, Paul

    1979-01-01

    Discusses income tax deductions for vocational agriculture teachers for expenses incurred through automobiles used for school business, course work expenses, professional dues, classroom supplies, books, cost of bus driving license, liability insurance, and special clothing. A specific example for claiming the deductions on an automobile is…

  5. S. 1457: a bill to amend the Internal Revenues Code of 1954 to establish certain rules regarding the regulatory treatment of certain Federal tax credits and deductions allowable to regulated electric utilities. Introduced in the Senate of the United States, Ninety-Ninth Congress, First Session, July 17, 1985

    SciTech Connect

    Not Available

    1985-01-01

    The Electric Utility Tax Reform Act of 1985 amends the Internal Revenue Code as it applies to investment tax credits and deductions for regulated electric utilities. The new rules would apply when a utility adopts a least system cost plan and requests rate schedule approval. The least cost approach considers reliability and availability as well as an estimate of direct costs over the effective life of the investment. Assessments of customer efficiency, load management, cogeneration and alternative energy sources, and facility improvements are among the areas that could qualify for tax credits. The goal is to develop economic normalization which links cost of service to allowable credits.

  6. Do personal taxes affect corporate financing decisions?

    Microsoft Academic Search

    John R. Graham

    1999-01-01

    The traditional view is that interest deductibility encourages firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. This paper investigates the degree to which personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year

  7. Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

    ERIC Educational Resources Information Center

    Crain, John L.; And Others

    1989-01-01

    Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

  8. 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,…

  9. Information About The American Opportunity and Lifetime Learning Education Tax Credits

    E-print Network

    Information About The American Opportunity and Lifetime Learning Education Tax Credits and the Above-the-Line Tax Deduction Tax Year 2013 TAX CREDITS AND DEDUCTIONS FOR COLLEGE EDUCATION everal education tax benefits are available to lessen the financial burdens of higher education. Changes from

  10. Tuition Tax Concessions in Minnesota: A Historical View of the National Precedent.

    ERIC Educational Resources Information Center

    Malen, Betty

    The research on which this paper is based examined the legislative process resulting in Minnesota's tuition tax concession statutes through a study of four decision events: the 1955 passage of a tax deduction, the 1971 adoption of a tax credit, the 1976 increase of the 1955 deduction allowance, and the 1981 retention of this deduction in a climate…

  11. Linear pre-metric electrodynamics and deduction of the light cone

    E-print Network

    G. F. Rubilar

    2007-06-14

    We formulate a general framework for describing the electromagnetic properties of spacetime. These properties are encoded in the `constitutive tensor of the vacuum', a quantity analogous to that used in the description of material media. We give a generally covariant derivation of the Fresnel equation describing the local properties of the propagation of electromagnetic waves for the case of the most general possible linear constitutive tensor. We also study the particular case in which a light cone structure is induced and the circumstances under which such a structure emerges. In particular, we will study the relationship between the dual operators defined by the constitutive tensor under certain conditions and the existence of a conformal metric. Closure and symmetry of the constitutive tensor will be found as conditions which ensure the existence of a conformal metric. We will also see how the metric components can be explicitly deduced from the constitutive tensor if these two conditions are met. Finally, we will apply the same method to explore the consequences of relaxing the condition of symmetry and how this affects the emergence of the light cone.

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

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

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

  13. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 2012-04-01 false Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

  14. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 2013-04-01 true Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

  15. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 2013-04-01 false Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

  17. 26 CFR 1.514(a)-2 - Business lease rents and deductions for taxable years beginning before January 1, 1970.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2009-04-01 true Business lease rents and deductions for taxable...INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(a)-2 Business lease rents and deductions for...

  18. 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)

  19. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions...Treatment of excess deferred income tax reserve upon disposition of deregulated...application of section 203(e) of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat....

  20. 26 CFR 1.168(i)-3 - Treatment of excess deferred income tax reserve upon disposition of deregulated public utility...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions...Treatment of excess deferred income tax reserve upon disposition of deregulated...application of section 203(e) of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat....

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions...Treatment of excess deferred income tax reserve upon disposition of deregulated...application of section 203(e) of the Tax Reform Act of 1986, Public Law 99-514 (100 Stat....

  2. Canadian Income Tax Issues Brad Groeneweg, CGA

    E-print Network

    Lennard, William N.

    Canadian Income Tax Issues Brad Groeneweg, CGA bgroeneweg@famme.ca Hugh Morton, CPA, CA hmorton your tax credits and deductions? Non-resident tax reporting Closing 2 #12;History Budget 2006 introduced a full tax exemption for post- secondary scholarships, fellowships and bursaries. Must be enrolled

  3. The Tax Treatment of Married Couples and the 1981 Tax Law

    Microsoft Academic Search

    Daniel R. Feenberg

    1983-01-01

    Currently U.S. Federal Income Tax schedules do not maintain marriage neutrality, that is, tax liabilities depend upon marital status. This paper shows the extent and distribution of the departure from neutrality both under current law and the new (1981) tax act. The new tax law establishes a secondary earner's deduction of 10% of secondary earner's wages (up to 3U00 dollars).

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

    E-print Network

    Oliver, Douglas L.

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

  5. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    PubMed

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

    2015-03-01

    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

  15. Tax Avoidance And The Deadweight Loss Of The Income Tax

    Microsoft Academic Search

    Martin Feldstein

    1999-01-01

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

  16. 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

  17. Arming Yourself for the Annual Tax Battle.

    ERIC Educational Resources Information Center

    Pearlman, Dara

    1984-01-01

    Discusses tax preparation and planning programs for microcomputers, including how programs save time and money, how they may or may not perform calculations accurately, how they compare to services offered by professional tax preparers, and the deduction of software costs. Ten tax programs are listed and described. (MBR)

  18. Oregon UniversityVenture Development Fund (UVDF) A new tax credit program supporting

    E-print Network

    Bertini, Robert L.

    for the State of Oregon charitable deduction. Federal charitable deduction: 100 percent of gifts to UVDF may credit: Sixty percent of your gift to the UVDF is eligible for a tax credit. In any one year, you can use up to 20 percent of your total contribution as a tax credit, not to exceed a donor's Oregon tax

  19. 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)

  20. Medical expense deduction for the individual taxpayer

    E-print Network

    Winters, Gerald Milton

    1960-01-01

    psoriasis which he would receive from the natural sunlight there. The petitioner followed his doctor's advice by going to Florida in the latter part of 1948 solely for the benefit of the recommended natural sunlight treatment. His doctor in Pittsburgh... vacation in Florida and was there in 1949 only for the purpose of obtaining some relief from his psoriasis by exposing himself to natural sunlight. The expenses incurred on the trip to Florida were claimed as a medical deduction on the petitioner's tax...

  1. Average Marginal Tax Rates from Social Security and the Individual Income Tax

    Microsoft Academic Search

    Robert J. Barro; Chaipat Sahasakul

    1986-01-01

    We extend previous estimates of the average marginal tax rate from the federal individual income tax to include social security. Our computations consider the tax rates on employers, employees, and the self-employed; the income that accrues to persons with earnings below the ceiling; and the effective deductibility of employers' social security contributions from workers' taxable income. The next effect of

  2. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...deductible by the consumer as tax. The fact that, under the law imposing it, the incidence...other statement on which the tax is separately stated. For example, where the law imposing the State or local tax for which the taxpayer...

  3. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...deductible by the consumer as tax. The fact that, under the law imposing it, the incidence...other statement on which the tax is separately stated. For example, where the law imposing the State or local tax for which the taxpayer...

  4. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...deductible by the consumer as tax. The fact that, under the law imposing it, the incidence...other statement on which the tax is separately stated. For example, where the law imposing the State or local tax for which the taxpayer...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...deductible by the consumer as tax. The fact that, under the law imposing it, the incidence...other statement on which the tax is separately stated. For example, where the law imposing the State or local tax for which the taxpayer...

  6. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...deductible by the consumer as tax. The fact that, under the law imposing it, the incidence...other statement on which the tax is separately stated. For example, where the law imposing the State or local tax for which the taxpayer...

  7. 77 FR 72611 - Net Investment Income Tax

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-05

    ...any deductions (taken into account in computing adjusted gross income) or exclusions...by section 1411 is not deductible in computing any tax imposed by subtitle A of the...to the extent taken into account in computing taxable income) attributable to...

  8. Aristotle'S natural deduction reconsidered

    Microsoft Academic Search

    John M. Martin

    1997-01-01

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

  9. Corporate income tax competition, double taxation treaties, and foreign direct investment

    Microsoft Academic Search

    Eckhard Janeba

    1995-01-01

    In the presence of international capital mobility, foreign direct investment is influenced by corporate income tax rates and the rules of how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction methods are considered as tax rules. Tax competition is modeled as a non-cooperative game with respect to both corporate tax

  10. 26 CFR 1.274-2 - Disallowance of deductions for certain expenses for entertainment, amusement, recreation, or travel.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...CONTINUED) INCOME TAXES Items Not Deductible...certain expenses for entertainment, amusement, recreation...either a gift or entertainment at any time within...for assessment of tax as provided in section...of the yacht for entertainment purposes (even...the taxpayer's tax return as...

  11. Do Personal Taxes A ect Corporate Financing Deci-sions

    Microsoft Academic Search

    J. R. Graham

    1999-01-01

    Abstract The traditional view is that interest deductibility encourages,firms to use debt financing; however, some argue that the personal tax disadvantage to interest offsets the corporate tax advantage. This paper investigates the degree,to which,personal taxes affect corporate financing decisions. In cross-sectional regressions that control for personal taxes, debt usage is positively correlated with tax rates in each year 1980?1994, with

  12. 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…

  13. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...are those levied for the general public welfare by the proper taxing authorities at a like rate against all property in the...amount so paid is deductible. (2) Taxes levied by a special taxing district which was in existence on December 31, 1963,...

  14. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...are those levied for the general public welfare by the proper taxing authorities at a like rate against all property in the...amount so paid is deductible. (2) Taxes levied by a special taxing district which was in existence on December 31, 1963,...

  15. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...are those levied for the general public welfare by the proper taxing authorities at a like rate against all property in the...amount so paid is deductible. (2) Taxes levied by a special taxing district which was in existence on December 31, 1963,...

  16. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...are those levied for the general public welfare by the proper taxing authorities at a like rate against all property in the...amount so paid is deductible. (2) Taxes levied by a special taxing district which was in existence on December 31, 1963,...

  17. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...are those levied for the general public welfare by the proper taxing authorities at a like rate against all property in the...amount so paid is deductible. (2) Taxes levied by a special taxing district which was in existence on December 31, 1963,...

  18. Corporate Tax Systems and Cross Country Profit Shifting

    Microsoft Academic Search

    Andreas Haufler; Guttorm Schjelderup

    2000-01-01

    The paper analyses optimal taxation of corporate profits when governments can choose both the rate and the base of the corporation tax, but are constrained to collect a given amount of corporate tax revenue. In a standard two-period model of investment and international mobility of portfolio capital only, the optimal tax system allows a full deduction for the costs of

  19. Cost segregation of assets offers tax benefits.

    PubMed

    Grant, D A

    2001-04-01

    A cost-segregation study is an asset-reclassification strategy that accelerates tax-depreciation deductions. By using this strategy, healthcare facility owners can lower their current income-tax liability and increase current cash flow. Simply put, certain real estate is reclassified from long-lived real property to shorter-lived personal property for depreciation purposes. Depreciation deductions for the personal property then can be greatly accelerated, thereby producing greater present-value tax savings. An analysis of costs can be conducted from either detailed construction records, when such records are available, or by using qualified appraisers, architects, or engineers to perform the allocation analysis. PMID:11300005

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

    Microsoft Academic Search

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

    1990-01-01

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

  1. Tax Breaks for Law Students.

    ERIC Educational Resources Information Center

    Button, Alan L.

    1981-01-01

    A guide to federal income tax law as it affects law students is presented. Some costs that may constitute valuable above-the-line deductions are identified: moving expenses, educational expenses, job-seeking expenses, and income averaging. Available from Washington and Lee University School of Law, Lexington, VA 24450, $5.50 sc) (MLW)

  2. Deduction and Deductive Databases for Geographic Data Handling

    Microsoft Academic Search

    Alia I. Abdelmoty; M. Howard Williams; Norman W. Paton

    1993-01-01

    . The representation of complex spatial domains in conventionaldatabases suffers from fragmented representation of object structure,lack of instance-level spatial relationships, and the generation oflarge combinatoric search spaces in query analysis. The deductive capabilitiesprovided by a deductive database offer some assistance in solvingthese problems, in particular by enabling spatial reasoning to be performedby a Geographic Information System (GIS). Deduction in thedatabase...

  3. 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.

  4. Tax Game

    NSDL National Science Digital Library

    Betty J. Blecha

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

  5. The President's Agenda for Tax Relief

    NSDL National Science Digital Library

    2001-01-01

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

  6. How Deductive Are You?

    NSDL National Science Digital Library

    Sharon Jeffery

    2004-09-01

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

  7. Deductions from Fossil Preservtion

    NSDL National Science Digital Library

    Steven Stanley

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

  8. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307 Disciplinary deductions. Where deductions as...

  9. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307 Disciplinary deductions. Where deductions as...

  10. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307 Disciplinary deductions. Where deductions as...

  11. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307 Disciplinary deductions. Where deductions as...

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

    ERIC Educational Resources Information Center

    Senden, J. Bradford; Lifto, Don E.

    2009-01-01

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

  13. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...by section 202 of the Social Security Amendments of 1954 (68 Stat. 1089)), permits, under certain conditions, a so-called “special refund” of the amount of employee social security tax deducted and withheld with respect to...

  14. Tax savings for your practice. New tax law accelerates depreciation write-off.

    PubMed

    Dennis-Escoffier, Shirley; Quintana, Olga

    2004-04-01

    The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice. PMID:15104022

  15. A Survey of Automated Deduction 

    E-print Network

    Bundy, Alan

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

  16. High-deductible health plans and the new risks of consumer-driven health insurance products.

    PubMed

    Johnson, Anthony D; Wegner, Steven E

    2007-03-01

    Consumer-driven health care is the most noteworthy development in health insurance since the widespread adoption of health maintenance organizations and preferred provider organizations in the 1980s. The most common consumer-driven health plan is the high-deductible health plan, which is essentially a catastrophic health insurance plan, often linked with tax-advantaged spending accounts, with very high deductibles, fewer benefits, and higher cost-sharing than conventional health maintenance organization or preferred provider organization plans. The financial risks are significant under high-deductible health plans, especially for low- to moderate-income families and for families whose children have special health care needs. Of concern for pediatricians are the potential quality risks that are predictable in high-deductible health plans, in which families are likely to delay or avoid seeking care, especially preventive care (if it is not exempted from the deductible), when they are faced with paying for care before the deductible is met. This policy statement provides background information on the most common consumer-driven health plan model, discusses the implications for pediatricians and families, and offers recommendations pertaining to health plan product design, education, practice administration, and research. PMID:17332218

  17. TAX EVASION IN INTERRELATED TAXES

    E-print Network

    Alejandro Esteller-moré A

    ABSTRACT: In 1969, Shoup postulated that the presence of interrelated taxes in a tax system would reinforce the tax penalty system ("self-reinforcing penalty system of taxes"). In this paper, we have tried to formally develop this idea. We find that in order for tax reinforcement to be maintained, it is necessary for interrelated taxes to be administered by a single tax administration, or if they are administered by different tax administrations, the level of collaboration between them has to be sufficiently high. If so, tax evasion in interrelated taxes might be considered as an alternative explanation for the gap between the levels of tax evasion that can be guessed in practice and the much higher levels predicted by the classical tax evasion theory (Allingham and Sandmo, 1972; Yitzhaki, 1974). Otherwise, the result anticipated by Shoup may even be reversed. Moreover, as long as collaboration is imperfect, the classical results of the comparative statics might change, since in some cases, although global tax compliance increases when faced with a variation in a tax parameter, it can decrease in a single tax.

  18. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  19. Capitalizing on Tax Benefits for Parents of Children with Special Needs

    ERIC Educational Resources Information Center

    Brinker, Thomas M., Jr.; Sherman, W. Richard

    2006-01-01

    This article gives a brief overview of the deductions and credits which may be available under current tax law. However, parents of children with special needs should be aware that specific rules apply to each of these tax issues. For instance, in order to claim a child's educational expenses, parents must carefully examine the facts regarding…

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

    ERIC Educational Resources Information Center

    Samwick, Andrew A.

    2012-01-01

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

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

    E-print Network

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

  2. Tax policy

    SciTech Connect

    Not Available

    1990-07-01

    This report contains information on the effects of additional tax incentives for the petroleum production industry. It considers the effects of additional incentives on petroleum production and federal revenues, the federal tax burden on new domestic petroleum production investments under current law, and the comparative tax treatment of petroleum production investments in the United States and other nations.

  3. Quantum deduction rules (preliminary version)

    E-print Network

    Pudlák, Pavel

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

  4. How the new tax act affects practice sales.

    PubMed

    Bramson, J

    1993-12-01

    The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news. PMID:8277063

  5. Uncertain deduction and conditional reasoning

    PubMed Central

    Evans, Jonathan St. B. T.; Thompson, Valerie A.; Over, David E.

    2015-01-01

    There has been a paradigm shift in the psychology of deductive reasoning. Many researchers no longer think it is appropriate to ask people to assume premises and decide what necessarily follows, with the results evaluated by binary extensional logic. Most every day and scientific inference is made from more or less confidently held beliefs and not assumptions, and the relevant normative standard is Bayesian probability theory. We argue that the study of “uncertain deduction” should directly ask people to assign probabilities to both premises and conclusions, and report an experiment using this method. We assess this reasoning by two Bayesian metrics: probabilistic validity and coherence according to probability theory. On both measures, participants perform above chance in conditional reasoning, but they do much better when statements are grouped as inferences, rather than evaluated in separate tasks. PMID:25904888

  6. Tax Forms

    NSDL National Science Digital Library

    Ledvina, Mary Jane.

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

  7. Tax Preparation Tax Software Tax Advice and Tax

    NSDL National Science Digital Library

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

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

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

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

  9. Bilateral Tax Treaty Formation with Tax Sparing

    E-print Network

    Sirikamon Udompol

    2007-01-01

    Tax sparing occurs when home government allows spared foreign taxes of its resident company to be used as tax credit. Regardless of tax revenue losses, empirical evidences shows countries willingly engage in tax sparing negotiation. This paper attempts to theoretically explains how and why countries agree on tax sparing. We nd that equilibrium tax sparing with host country's tax rate reduction can exist when two countries engage in treaty negotiation and the home country limits how much foreign tax credit its resident company can claim against tax liability at home. Moreover, the higher the home country's bargaining power, the lower the equilibrium tax sparing. 1

  10. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

  11. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

  12. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

  13. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

  14. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 true Additive or deductive items. 1852.236-71...Provisions and Clauses 1852.236-71 Additive or deductive items. As prescribed...insert the following provision: Additive or Deductive Items (MAR...

  15. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  16. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  17. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  18. Distinguishing Transitory and Permanent Price Elasticities of Charitable Giving with Pre-Announced Changes in Tax Law

    Microsoft Academic Search

    Jon Bakija

    2000-01-01

    This paper develops and applies a new estimation technique for distinguishing transitory and permanent price and income elasticities of charitable giving using panel data. Twelve-year individual averages of income and deductions are combined with information on legislated changes in tax schedules, to construct instruments for permanent price and income variation. Unlike the previous literature, pre-announced changes in tax law are

  19. State of California BOARD OF EQUALIZATION SALES AND USE TAX REGULATIONS Regulation 1617.

    E-print Network

    unknown authors

    subject to use tax do not include the amount of any federal tax imposed upon or with respect to retail sales whether imposed upon the retailer or upon the consumer and regardless of whether the amount of federal tax is stated to the consumer as a separate charge. Retailers must retain records to show that the amounts deducted as federal tax have been returned to the United States or will be returned to the United States. (b) OTHER FEDERAL EXCISE TAXES. (1) Except as indicated in subdivisions (b)(2) and (b)(3), gross receipts subject to sales tax and the sales price subject to use tax include the amount of any federal excise tax included in the prices of the property sold, even though the manufacturer or importer is also the retailer thereof, and it is immaterial whether or not the amount of such tax is stated as a separate charge. (2) Prior to July 1, 1995, gross receipts subject to sales tax and the sales price subject to use tax do not include the amount of the federal excise tax imposed pursuant to Section 4091 of the Internal Revenue Code with respect to diesel fuel or jet fuel for which the purchaser obtains either a direct refund or credit against his or her income tax. (3) Beginning July 1, 1995, gross receipts subject to sales tax and the sales price subject to use tax do not

  20. On Natural Deduction in Fixpoint Logics

    E-print Network

    ' Addresses Max­Planck­Institut f¨ur Informatik Im Stadtwald D-W-6600 Saarbr¨ucken Germany szalas@plearn.bitnet #12;Abstract In the current paper we present a powerful technique of obtaining natural deduction (or deductive systems for first-order fixpoint logics. In particular we shall present some power- ful

  1. The Revenue Act of 1978: tax reform legislation continues.

    PubMed

    Komensky, A M

    1979-04-01

    The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation. PMID:285131

  2. Addressing Tax Risks Involving Bank Losses

    E-print Network

    unknown authors

    ax risk bank loss risk bank loss tax risk bank loss tax bank loss tax risk bank loss tax risk tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss bank loss risk tax bank loss risk tax risk tax bank loss risk tax bank loss risk tax bank loss tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk oss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax isk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax isk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax ank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss ax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank ax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk bank loss tax risk ba ank loss risk tax bank loss risk tax bank loss risk tax ?? risk tax bank loss risk tax bank loss risk tax bank loss risk tax bank loss risk tax b

  3. Tax Asymmetries and Corporate Income Tax Reform

    Microsoft Academic Search

    Saman Majd; Stewart C. Myers

    1986-01-01

    This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal. The government's tax claim on the firm's pretax cash flows is modelled as a series of path-dependent call options and valued by option pricing procedures and Monte Carlo simulation.The tax reform investigated reduces the

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...nonparticipating contracts); and (iii) Finally to the amount of the deduction under section...section 809(d)(6); and (iii) Finally to the amount of the deduction under section...deduction under section 809(d)(6), and finally a deduction under section...

  5. TaxIssue.com

    NSDL National Science Digital Library

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

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

    ERIC Educational Resources Information Center

    Selden, Thomas M.

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    White, James R.; Scott, George A.

    2012-01-01

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

  8. Natural deduction with general elimination rules

    Microsoft Academic Search

    Jan Von Plato

    2001-01-01

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

  9. An Application Perspective to Deductive Object Bases

    Microsoft Academic Search

    Matthias Jarke; Martin Staudt Rwth Aachen; V Informatik

    1993-01-01

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

  10. Taxing Consumption

    E-print Network

    In Global Economy; Harry Grubert; T. Scott Newlon; Sheena Mcconnell; R. Glenn Hubbard V

    this report would need to be divided into separate components representing compensation for the services performed by the two different offices. In principle, this division does not affect the total tax base, as long as the component that does not bear an import tax is included in the receipts of the New York office for U.S. tax purposes. Additional difficulties with respect to financial services provided by financial intermediaries are discussed below. Consumers would also have the incentive to use foreign services, such as credit-card processing. Cross-border shopping could be an issue as well. International mail order for merchandise would not seem to create a new prob- lem as long as customs duties are imposed on packages, as under the current system

  11. Commodity tax competition with Constrained Taxes

    E-print Network

    Paris-Sud XI, Université de

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

  12. HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR

    E-print Network

    HIGHER EDUCATION TAX BENEFITS 42011 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

  13. HIGHER EDUCATION TAX 42013 TAX YEAR

    E-print Network

    Reif, John H.

    HIGHER EDUCATION TAX BENEFITS 42013 TAX YEAR #12;2 The credit offsets what you pay for the first four years of higher education by reducing the amount of income tax you pay. In addition, the credit is partially refundable so you may be able to get a check from the IRS even if you don't owe any income tax

  14. Value-Added Tax -- Can Schools Use It?

    ERIC Educational Resources Information Center

    Salmon, Richard G.

    1973-01-01

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

  15. Federal Tuition Tax Credits and State Higher Education Policy: A Guide for State Policy Makers.

    ERIC Educational Resources Information Center

    Conklin, Kristin D.

    The federal government enacted the Taxpayer Relief Act in 1997. Whereas other federal student aid programs have used grants, scholarships, and loans to help students and their families finance college, the new law has made college more affordable by providing new federal income tax credits, savings incentives, and deductions for interest paid on…

  16. THE INFLUENCE OF TAX LAW CHANGES ON THE TIMING OF MARRIAGES: A TWO-COUNTRY ANALYSIS

    Microsoft Academic Search

    ALEXANDER M. G. GELARDI

    1996-01-01

    * Abstract - This paper analyzes the change in taxpayer behavior following amendments of the marital deductions in Canada and England and Wales. A short interrupted time-series design was used. There was a significant drop in the percentage of marriages occurring in the last month of the tax years and increases in the summer months. This indicates a relationship between

  17. EZ-Tax: Tax Salience and Tax Rates

    E-print Network

    Finkelstein, Amy

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

  18. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 2010-04-01 false Forest management deductions. 163.25 Section 163... GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to...

  19. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  1. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 false Deduction from social security benefits. 408.43 Section... § 408.43 Deduction from social security benefits. SSA, acting as...the premiums from the monthly social security benefits if the enrollee is...

  2. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

  3. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

  4. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

  5. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

  6. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) EXAMINATION, SAMPLING, AND TESTING OF MERCHANDISE Metal-Bearing Ores and Other Metal-Bearing Materials § 151.55 Deductions for loss during processing. Deductions for the loss of...

  7. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...25 U.S.C. 3105, a forest management deduction shall be withheld...proceeds shall mean the value in money or money's worth of consideration...forest products. (c) Forest management deductions shall not be...

  8. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...25 U.S.C. 3105, a forest management deduction shall be withheld...proceeds shall mean the value in money or money's worth of consideration...forest products. (c) Forest management deductions shall not be...

  9. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...25 U.S.C. 3105, a forest management deduction shall be withheld...proceeds shall mean the value in money or money's worth of consideration...forest products. (c) Forest management deductions shall not be...

  10. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...25 U.S.C. 3105, a forest management deduction shall be withheld...proceeds shall mean the value in money or money's worth of consideration...forest products. (c) Forest management deductions shall not be...

  11. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    E-print Network

    Huang, Haiying

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

  13. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

  14. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

  15. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

  16. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

  17. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

  18. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 true Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

  19. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

  20. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

  1. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

  2. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

  3. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

  4. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

  5. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

  6. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive Items—Department of...

  7. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

  8. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive Items—Department of...

  9. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false Additive and deductive items. 1436.571 ...CONTRACTS Contract Clauses 1436.571 Additive and deductive items. If it appears...work as specified and for one or more additive or deductive bid items which add or...

  10. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

  11. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false Additive and deductive items. 1836.213-370...for Construction 1836.213-370 Additive and deductive items. When it...generally as specified and one or more additive or deductive bid items...

  12. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive Items—Department of...

  13. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive Items—Department of...

  14. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Additive or deductive items. 252.236-7007...Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed...5), use the following provision: Additive or Deductive Items (DEC 1991)...

  15. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

  16. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false Additive or Deductive Items. 1452.236-71...Provisions and Clauses 1452.236-71 Additive or Deductive Items. As prescribed...571, insert the following provision: Additive or Deductive Items—Department of...

  17. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false Additive or Deductive Items. 452.236-70...Provisions and Clauses 452.236-70 Additive or Deductive Items. As prescribed...205, insert the following provision: Additive or Deductive Items (FEB 1988)...

  18. On Compulsory Per-Claim Deductibles in Automobile Insurance

    Microsoft Academic Search

    Chu-Shiu Li; Chwen-Chi Liu

    2003-01-01

    The purposes of this paper are to analyze the theoretical characteristics of the compulsory deductible system and to verify the rationality of an increasing per-claim deductible in automobile insurance. We derive the optimal variable per-claim deductible by assuming the insurers are financially balanced and the expected utility of the insured is maximized in the absence of moral hazard. Our result

  19. Thomson Tax On - Line

    NSDL National Science Digital Library

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

  20. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    (a) Debts must be collected in one lump sum where possible. If the employee does not agree to a lump sum that exceeds 15 percent of disposable pay, the debt must be collected in installment deductions at officially established pay intervals in the amount established...

  1. Relations between Inductive Reasoning and Deductive Reasoning

    ERIC Educational Resources Information Center

    Heit, Evan; Rotello, Caren M.

    2010-01-01

    One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments.…

  2. Cogeneration alternate energy could be hurt by tax plan

    SciTech Connect

    Hume, M.

    1985-06-03

    President Reagan's tax proposal could hurt cogeneration and alternative energy projects by extending depreciation periods from five to ten years. This would reduce tax deductions, and require users to allow for higher tax payments in their payback calculations. The proposal would take effect on January 1, 1986, with no allowance for projects now under construction or under negotiation. Lawyers find the plan less harmful than the original Treasury proposal even though it replaces the Accelerated Cost Recovery System. The proposal deals more severely with cogeneration equipment than with other equipment that would have a seven-year or less depreciation, and could group it later with utility equipment that has a 15-year depreciation. If adopted, the plan will be a disincentive for investors in cogeneration and energy-producing equipment.

  3. effectively tax treaty?

    E-print Network

    Krovi, Venkat

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

  4. Tax Policy Center: TaxVox

    NSDL National Science Digital Library

    2014-01-21

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

  5. Tax History Museum

    NSDL National Science Digital Library

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

  6. TaxWeb

    NSDL National Science Digital Library

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

  7. The Tax History Project

    NSDL National Science Digital Library

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

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

    ERIC Educational Resources Information Center

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

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

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

    ERIC Educational Resources Information Center

    Ĺsvoll, Hĺvard

    2014-01-01

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

  10. National Tax Journal

    E-print Network

    William G. Gale

    Abstract- This paper examines the required tax rate in a national retail sales tax (NRST). I show that recent proposals, such as one to replace virtually all federal revenues with a 23 percent taxinclusive NRST, are based on assumptions that real government spending would decline by $480 billion per year and that there would be no tax avoidance, evasion, or political erosion of the tax base in an NRST. Correcting for these assumptions indicates that the required tax-inclusive rate would be over 50 percent and the required tax-exclusive rate would be over 100 percent.

  11. Agriculture Taxes in Texas

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.

    2002-02-18

    farmers, ranchers and agribusiness firms, including: a73 Exemption from state and local sales and use taxes on purchased farm inputs and products. a73 The provision for local property tax pro- ductivity valuation for open space land. a73 Exemption from... sales and excise taxes on fuel used on farms and ranches. a73 Certain exemptions from state franchise taxes. Of these, by far the most significant tax savers for farmers, ranchers and agribusinesses are the exemption from sales and use taxes at the state...

  12. 2001 State Government Tax Collections

    NSDL National Science Digital Library

    2002-01-01

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

  13. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  15. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  18. 26 CFR 1.162(k)-1 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...of deduction for reacquisition payments. 1.162(k)-1 Section 1.162(k)-1 Internal Revenue INTERNAL REVENUE SERVICE...Deductions for Individuals and Corporations § 1.162(k)-1 Disallowance of deduction for...

  19. 26 CFR 1.162(k)-1 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...of deduction for reacquisition payments. 1.162(k)-1 Section 1.162(k)-1 Internal Revenue INTERNAL REVENUE SERVICE...Deductions for Individuals and Corporations § 1.162(k)-1 Disallowance of deduction for...

  20. 26 CFR 1.162(k)-1 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...of deduction for reacquisition payments. 1.162(k)-1 Section 1.162(k)-1 Internal Revenue INTERNAL REVENUE SERVICE...Deductions for Individuals and Corporations § 1.162(k)-1 Disallowance of deduction for...

  1. 77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-01

    ...to the Income Tax Regulations...business aircraft for entertainment. On June 15...and denying a tax benefit for entertainment use of business...or officer of a tax- exempt entity...as recipient of entertainment provided to...

  2. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ...Operations, for investment tax credits used in calculating income taxes for the year when the company's...Account 255, Accumulated Deferred Investment Tax Credits, for proportionate...expense on the liability for an asset retirement obligation...

  3. Pollution Taxes and Revenue Recycling

    Microsoft Academic Search

    Ian W. H. Parry

    1995-01-01

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

  4. Taxes and Pensions

    E-print Network

    Diamond, Peter A.

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

  5. New Markets Tax Credits

    E-print Network

    unknown authors

    funding pages from the National Trust Community Investment Corporation www.ntcicfunds.com – provide information about equity investments in projects that combine historic rehabilitation tax credits with New Markets tax credits and other credit enhancements.

  6. The Estate Tax Enigma.

    ERIC Educational Resources Information Center

    Harrison, Ellen K.

    2001-01-01

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

  7. Tax Systems in Transition

    Microsoft Academic Search

    Pradeep Mitra; Nicholas Stern

    2003-01-01

    How have tax systems, whose primary role is to raise resources to finance public expenditures, evolved in the transition countries of Eastern Europe and the former Soviet Union? Mitra and Stern find that: (1) the ratio of tax revenue-to-GDP decreased largely due to a fall in revenue from corporate income tax; (2) the fall in revenue from the corporate income

  8. Preparing Your Taxes

    NSDL National Science Digital Library

    Ng, Thiam Hee.

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

  9. Debt and Taxes

    Microsoft Academic Search

    John S Flemming

    1988-01-01

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

  10. Nonresident Tax Information Session

    E-print Network

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

  11. Tax competition and Leviathan

    Microsoft Academic Search

    Jeremy Edwards; Michael Keen

    1996-01-01

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

  12. Federal income tax aspects of non-competition agreements

    E-print Network

    Werner, Richard Slocum

    1957-01-01

    depreciable asset is set up, the depreciation deduction is prolonged over the use-life of the asset. Treatment of the expenditure as purchase of a non-de- preoiable capital asset postpones any tax benefit from the expenditure until the business is sold... that sale of such an intangible conveys an unwritten war- ranty by the seller that he will not damage the goodwill. The vendor implies that he will do nothing to spoil the goodwill conveyed to the purchaser. The buyer is entitled to a quiet enjoyment...

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

    E-print Network

    Bryant, Randal E.

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

  14. Cortical Bases of Elementary Deductive Reasoning: Inference, Memory, and Metadeduction

    ERIC Educational Resources Information Center

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

    2009-01-01

    Elementary deduction is the ability of unreflectively drawing conclusions from explicit or implicit premises, on the basis of their logical forms. This ability is involved in many aspects of human cognition and interactions. To date, limited evidence exists on its cortical bases. We propose a model of elementary deduction in which logical…

  15. UNIFICATION PROCEDURES IN AUTOMATED DEDUCTION METHODS BASED ON MATINGS

    E-print Network

    Gallier, Jean

    UNIFICATION PROCEDURES IN AUTOMATED DEDUCTION METHODS BASED ON MATINGS: A SURVEY Jean Gallier DEDUCTION METHODS BASED ON MATINGS: A SURVEY Jean Gallier Abstract: Unification procedures arising unification called rigid E-unification (due to Gallier, Narendran, Plaisted, and Snyder). The main properties

  16. UNIFICATION PROCEDURES IN AUTOMATED DEDUCTION METHODS BASED ON MATINGS

    E-print Network

    Gallier, Jean

    UNIFICATION PROCEDURES IN AUTOMATED DEDUCTION METHODS BASED ON MATINGS: A SURVEY Jean Gallier DEDUCTION METHODS BASED ON MATINGS: A SURVEY Jean Gallier Abstract: Unification procedures arising unification called rigid E­unification (due to Gallier, Narendran, Plaisted, and Snyder). The main properties

  17. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  18. S.C. STATE CREDIT UNION Payroll Deduction Authorization

    E-print Network

    Bolding, M. Chad

    S.C. STATE CREDIT UNION Payroll Deduction Authorization ____________________________________ Name An account must be open with the "SC State Credit Union" to start a deduction. Membership in the SC State of Clemson University. Detailed information relating to SC State Credit Union membership and application

  19. Deductible Contracts Against Fraudulent Claims: Evidence From Automobile Insurance

    Microsoft Academic Search

    Georges Dionne; Robert Gagné

    2001-01-01

    Insurance fraud is now recognized as a significant resourceallocation problem in many markets. The object of this study is to verify how straight deductible contracts may affect the equilibrium level of falsification in automobile insurance. This type of contract is observed in many markets, even if it is not optimal under costly state falsification. A higher deductible may create incentives

  20. Differential Involvement of Left Prefrontal Cortexin Inductive and Deductive Reasoning

    ERIC Educational Resources Information Center

    Goel, Vinod; Dolan, Raymond J.

    2004-01-01

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

  1. Deductive Systems: Finite and Non-Euclidean Geometries.

    ERIC Educational Resources Information Center

    Runion, Garth E.; Lockwood, James R.

    The study of the non-Euclidean geometries resulting from changes in the Euclidean parallel postulate often strengthens an individual's awareness and understanding of the deductive systems of mathematics in general. Students at both the high school and college levels are frequently fascinated by the study of deductive systems such as the two…

  2. Tax History Project

    NSDL National Science Digital Library

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

  3. Tax Policy and Administration

    NSDL National Science Digital Library

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

  4. Imaging deductive reasoning and the new paradigm

    PubMed Central

    Oaksford, Mike

    2015-01-01

    There has been a great expansion of research into human reasoning at all of Marr’s explanatory levels. There is a tendency for this work to progress within a level largely ignoring the others which can lead to slippage between levels (Chater et al., 2003). It is argued that recent brain imaging research on deductive reasoning—implementational level—has largely ignored the new paradigm in reasoning—computational level (Over, 2009). Consequently, recent imaging results are reviewed with the focus on how they relate to the new paradigm. The imaging results are drawn primarily from a recent meta-analysis by Prado et al. (2011) but further imaging results are also reviewed where relevant. Three main observations are made. First, the main function of the core brain region identified is most likely elaborative, defeasible reasoning not deductive reasoning. Second, the subtraction methodology and the meta-analytic approach may remove all traces of content specific System 1 processes thought to underpin much human reasoning. Third, interpreting the function of the brain regions activated by a task depends on theories of the function that a task engages. When there are multiple interpretations of that function, interpreting what an active brain region is doing is not clear cut. It is concluded that there is a need to more tightly connect brain activation to function, which could be achieved using formalized computational level models and a parametric variation approach. PMID:25774130

  5. Lighting.

    SciTech Connect

    United States. Bonneville Power Administration.

    1992-09-01

    Since lighting accounts for about one-third of the energy used in commercial buildings, there is opportunity to conserve. There are two ways to reduce lighting energy use: modify lighting systems so that they used less electricity and/or reduce the number of hours the lights are used. This booklet presents a number of ways to do both. Topics covered include: reassessing lighting levels, reducing lighting levels, increasing bulb & fixture efficiency, using controls to regulate lighting, and taking advantage of daylight.

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

    E-print Network

    Hansen, James E.

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

  7. Gender, Tax Policies and Tax Reform in Comparative Perspective

    E-print Network

    de Gispert, AdriĂ 

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

  8. Tax Benefits and Higher Education

    E-print Network

    Gelfond, Michael

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

  9. Tax Competition and Fiscal Equalization

    Microsoft Academic Search

    Marko Köthenbürger

    2002-01-01

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

  10. State Government Tax Collections: 1998

    NSDL National Science Digital Library

    1999-01-01

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

  11. Light

    NSDL National Science Digital Library

    Miss Massey

    2009-03-15

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

  12. 76 FR 66181 - Disregarded Entities; Excise Taxes and Employment Taxes

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-26

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

  13. Federal Fuels Taxes and Tax Credits (released in AEO2009)

    EIA Publications

    2009-01-01

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

  14. Controlling tax evasion fluctuations

    E-print Network

    Westerhoff, Frank; Zaklan, Georg

    2008-01-01

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

  15. Tax Coordination and Unemployment

    Microsoft Academic Search

    Clemens Fuest; Bernd Huber

    1999-01-01

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

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

    PubMed Central

    Kirchler, Erich; Wahl, Ingrid

    2010-01-01

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

  17. Deductive Composition of Astronomical Software from Subroutine Libraries

    Microsoft Academic Search

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

    1994-01-01

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

  18. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...750 750 750 (e) Net operating loss (NOL) (computed per section 172(c)) (195...subdivision (ii)(b ): Aggregate farm NOL carryover to 1971 195,000 Less tentative farm NOL deduction for 1971: Farm net income...

  19. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...750 750 750 (e) Net operating loss (NOL) (computed per section 172(c)) (195...subdivision (ii)(b ): Aggregate farm NOL carryover to 1971 195,000 Less tentative farm NOL deduction for 1971: Farm net income...

  20. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...750 750 750 (e) Net operating loss (NOL) (computed per section 172(c)) (195...subdivision (ii)(b ): Aggregate farm NOL carryover to 1971 195,000 Less tentative farm NOL deduction for 1971: Farm net income...

  1. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...750 750 750 (e) Net operating loss (NOL) (computed per section 172(c)) (195...subdivision (ii)(b ): Aggregate farm NOL carryover to 1971 195,000 Less tentative farm NOL deduction for 1971: Farm net income...

  2. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...750 750 750 (e) Net operating loss (NOL) (computed per section 172(c)) (195...subdivision (ii)(b ): Aggregate farm NOL carryover to 1971 195,000 Less tentative farm NOL deduction for 1971: Farm net income...

  3. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  8. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  11. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  14. Income Tax Tips

    ERIC Educational Resources Information Center

    Brown, Darryl Lee

    2006-01-01

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

  15. Property Tax Reform.

    ERIC Educational Resources Information Center

    Peterson, George E., Ed.

    Nine experts examine the nature and administration of the property tax, analyzing its effects on educational opportunity, land use, racial residential patterns, central city finance, neighborhood deterioration, and low income housing. The so-called circuit-breaker, a form of property tax relief that has rapidly come into widespread use, is viewed…

  16. Volunteer Day Tax Forms

    E-print Network

    Pilyugin, Sergei S.

    comfortable clothes, closed-toed shoes, and a bandana or hat for your hair! Help build houses for families! IRS Tax Forms All international students are required to file a tax form in the United States. You it at: http://www.irs.gov/pub/irs- pdf/f8843.pdf You can also find many answers to you questions

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

    Microsoft Academic Search

    Ruud A. de Mooij; A. Lans Bovenberg

    1998-01-01

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

  18. Tax Reform & University Development.

    ERIC Educational Resources Information Center

    Myers, John Holt

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

  19. Lighting

    NSDL National Science Digital Library

    Mr. Scholer

    2009-09-21

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

  20. State of California BOARD OF EQUALIZATION USE FUEL TAX REGULATIONS Regulation 1318.

    E-print Network

    unknown authors

    (a) GENERAL. The vendor is required to collect and is liable for the amount of the tax on fuel sold and delivered into fuel tanks of motor vehicles, except any vehicle (a) operated by the Government of the United States or any instrumentality thereof, (b) operated interstate as authorized by regulation 1319, (c) operated by a user who qualifies for the exemption provided in Revenue and Taxation Code section 8655 as authorized by regulation 1319, or (d) operated exclusively on private property as authorized by regulation 1320. A vendor is not authorized to collect the tax on fuel delivered into a storage container other than a vehicle fuel tank. The amount of tax required to be collected constitutes a debt owed by the vendor to the state. Except as may otherwise be provided by the board, a vendor who sells and delivers fuel into the fuel tank of a motor vehicle shall collect the tax notwithstanding that the user may claim exemption from the tax in his returns to the board for any nontaxable use of the fuel. As respects a vendor’s tax reporting, the tax is deemed to have been collected at the time of the sale irrespective of when payment for the amount to the invoice, including the tax, is received by the vendor. Failure to collect the tax from the purchaser (user) does not relieve the vendor from his liability to pay to the state the amount of the tax required to be collected, except that bad debt losses are deductible under circumstances described in section 8732.5 of the Revenue and Taxation Code and regulation 1331.6.

  1. 2011 Tax Year Student Non-Tax Filer's Statement

    E-print Network

    Snider, Barry B.

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

  2. 2012 Tax Year Parent Non-Tax Filer's Statement

    E-print Network

    Snider, Barry B.

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

  3. 2012 Tax Year Student Non-Tax Filer's Statement

    E-print Network

    Snider, Barry B.

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

  4. 2011 Tax Year Parent Non-Tax Filer's Statement

    E-print Network

    Snider, Barry B.

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

  5. Tax Competition and Tax Coordination in the European Union

    Microsoft Academic Search

    George R. Zodrow

    2003-01-01

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

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

    E-print Network

    Tennessee, University of

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

  7. Excise tax avoidance: the case of state cigarette taxes.

    PubMed

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

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

  8. Excise Tax Avoidance: The Case of State Cigarette Taxes

    PubMed Central

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-01-01

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

  9. Basic Tax Rules for Distributions

    NSDL National Science Digital Library

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

  10. Energy taxes -- Some critical remarks

    Microsoft Academic Search

    Wirl

    2009-01-01

    The familiar concept of Pigouvian taxes has finally caught the interest of politicians as the various proposals for a pollution tax, often simplified to an energy tax, document. This paper reviews these proposals critically and points at some wrong presumptions. The suggestion to make the polluter liable for all damages is in general inefficient. In order to sell new taxes,

  11. Tax Justice Country Report Series

    Microsoft Academic Search

    Steve Manteaw

    This report is the first report in an initiative to create a comprehensive, and globally representative series of country reports that touch on diverse tax justice issues. The intent is to analyse the national tax systems, the distribution of the tax burden, the incentive structure and explore emerging national or regional themes including existing and proposed tax related advocacy issues

  12. Kinematic mental simulations in abduction and deduction.

    PubMed

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

    2013-10-15

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

  13. SAC Tax Help Prepared Feb. 2010

    E-print Network

    Doering, Tamara

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

  14. Debt and the marginal tax rate

    Microsoft Academic Search

    John R. Graham

    1996-01-01

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

  15. State Gasoline Taxes

    E-print Network

    Learned, Edmund Philip

    1925-03-15

    BULLETIN OF THE UNIVERSITY OF KANSAS HUMANISTIC STUDIES Vol. III March 15, 192S No. 4 State Gasoline Taxes BY KDMUNI) IV LKAENKI), A. B., A, M. Instructor in Economics and Commerce The Unlvmity of Kansas PUBLISHED BY THE UNIVERSITY l... vast sums of money, Oregon was the first state to adopt a tax on gasoline to provide revenue for building and maintaining roads. Since this adoption in 1919, many states have passed laws provid ing for gasoline taxes until now forty-four states...

  16. Progressive taxation and tax morale

    Microsoft Academic Search

    Philipp Doerrenberg; Andreas Peichl

    2010-01-01

    Due to strong evidence indicating that tax morale affects actual tax-paying behavior, finding the determinants of tax morale\\u000a could help both to understand and to fight tax evasion. In this paper we analyze the effect of progressive taxation on individual\\u000a tax morale using a cross-country approach—a research question that has not been investigated in the existing literature. Our\\u000a theoretical analysis

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

    EPA Science Inventory

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...corpus as well as ordinary income), he takes into account in computing his income...including capital gains and losses) to which he would have been entitled had the trust not been in existence during the period he is treated as owner. (2)...

  19. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...income in contrast to an interest in corpus alone. (b) If a grantor or another person...interest in or a power over ordinary income alone. Thus, if a grantor is treated under...of an interest in or a power over corpus alone, if satisfaction of the...

  20. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...income in contrast to an interest in corpus alone. (b) If a grantor or another person...interest in or a power over ordinary income alone. Thus, if a grantor is treated under...of an interest in or a power over corpus alone, if satisfaction of the...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...income in contrast to an interest in corpus alone. (b) If a grantor or another person...interest in or a power over ordinary income alone. Thus, if a grantor is treated under...of an interest in or a power over corpus alone, if satisfaction of the...

  2. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...income in contrast to an interest in corpus alone. (b) If a grantor or another person...interest in or a power over ordinary income alone. Thus, if a grantor is treated under...of an interest in or a power over corpus alone, if satisfaction of the...

  3. INCOME TAX MANAGEMENT FOR FARMERS IN 2008

    E-print Network

    #12;INCOME TAX MANAGEMENT FOR FARMERS IN 2008 Table of Contents RECENT LAW CHANGES AFFECTING .................................................................. 2 Child Tax Credit ...................................................................................................... 3 Kiddie Tax

  4. The Value-Added Tax in Developing Countries (La taxe sur la valeur ajoutée dans les pays en voie de développement)(El impuesto al valor agregado en los países en desarrollo)

    Microsoft Academic Search

    George E. Lent; Milka Casanegra

    1973-01-01

    Choosing a sales tax technique depends on a variety of considerations to be weighed by each country in the light of its own economic and social conditions. Alternative techniques that have proved successful include (1) a single-stage manufacturers'\\/importers' tax; (2) a hybrid retail\\/wholesale tax; (3) a tandem system, including separate taxes on sales by manufacturers or wholesalers and on retail

  5. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

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

    NSDL National Science Digital Library

    1997-01-01

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

  7. Tax reform options: promoting retirement security.

    PubMed

    VanDerhei, Jack

    2011-11-01

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

  8. 76 FR 68066 - Addition of the Cook Islands to the List of Nations Entitled to Special Tonnage Tax Exemption

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-03

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

  9. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  10. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

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

  11. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  12. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 2014-10-01 false Exemption of kidney donors from deductible and coinsurance...Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance...individual in connection with the donation of a kidney for transplant...

  13. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  14. 37 CFR 251.73 - Deduction of costs of distribution proceedings.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...OF PROCEDURE Royalty Fee Distribution Proceedings § 251.73 Deduction of costs of distribution proceedings. The Librarian of Congress and the Register of Copyrights may, before any distributions of royalty fees are made, deduct the...

  15. 29 CFR 778.305 - Computation where particular types of deductions are made.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305 Computation where particular types of deductions are made....

  16. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash wages—general. (a) The word...

  17. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash wages—general. (a) The word...

  18. 29 CFR 778.305 - Computation where particular types of deductions are made.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305 Computation where particular types of deductions are made....

  19. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash wages—general. (a) The word...

  20. 29 CFR 778.305 - Computation where particular types of deductions are made.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305 Computation where particular types of deductions are made....

  1. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash wages—general. (a) The word...

  2. 29 CFR 778.305 - Computation where particular types of deductions are made.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305 Computation where particular types of deductions are made....

  3. 37 CFR 251.73 - Deduction of costs of distribution proceedings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...OF PROCEDURE Royalty Fee Distribution Proceedings § 251.73 Deduction of costs of distribution proceedings. The Librarian of Congress and the Register of Copyrights may, before any distributions of royalty fees are made, deduct the...

  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

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

  5. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...of deduction for reacquisition payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE...Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-3 Disallowance of deduction for...

  6. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...of deduction for reacquisition payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE...Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-3 Disallowance of deduction for...

  7. 26 CFR 1.404(k)-3 - Disallowance of deduction for reacquisition payments.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...of deduction for reacquisition payments. 1.404(k)-3 Section 1.404(k)-3 Internal Revenue INTERNAL REVENUE SERVICE...Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(k)-3 Disallowance of deduction for...

  8. 76 FR 64879 - Deduction for Qualified Film and Television Production Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-19

    ...RIN 1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY...to deductions for the costs of producing film and television productions. Those temporary...2008, and affect taxpayers that produce films and television productions within the...

  9. 76 FR 64816 - Deduction for Qualified Film and Television Production Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-10-19

    ...RIN 1545-BJ24 Deduction for Qualified Film and Television Production Costs AGENCY...to deductions for the cost of producing film and television productions. These temporary...2008, and affect taxpayers that produce films and television productions within the...

  10. 26 CFR 1.181-1 - Deduction for qualified film and television production costs.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for qualified film and television production costs. 1...1.181-1 Deduction for qualified film and television production costs. (a...paragraph (a)(2) of this section) of any film or television production...

  11. 26 CFR 1.181-1T - Deduction for qualified film and television production costs (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for qualified film and television production costs (temporary...1.181-1T Deduction for qualified film and television production costs (temporary...definitions and rules concerning qualified film and television productions. Section...

  12. 26 CFR 1.181-1 - Deduction for qualified film and television production costs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Deduction for qualified film and television production costs. 1...1.181-1 Deduction for qualified film and television production costs. (a...paragraph (a)(2) of this section) of any film or television production...

  13. 26 CFR 1.181-1 - Deduction for qualified film and television production costs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 false Deduction for qualified film and television production costs. 1...1.181-1 Deduction for qualified film and television production costs. (a...paragraph (a)(2) of this section) of any film or television production...

  14. 77 FR 72923 - Deduction for Qualified Film and Television Production Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-07

    ...RIN 1545-BJ23 Deduction for Qualified Film and Television Production Costs AGENCY...deductions for the cost of producing qualified film and television productions. These final...2008 and affect taxpayers that produce films and television productions within the...

  15. 76 FR 71450 - Deduction for Qualified Film and Television Production Costs; Correction

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-11-18

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

  16. 76 FR 60721 - Deduction for Qualified Film and Television Production Costs

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-09-30

    ...RIN 1545-BF94 Deduction for Qualified Film and Television Production Costs AGENCY...deductions for the costs of producing qualified film and television productions. These final...2005, and affect persons that produce film and television productions within the...

  17. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  18. The interplay of deductive and inductive reasoning in psychoanalytic theorizing.

    PubMed

    Hanly, Charles

    2014-10-01

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

  19. Deductive Error Diagnosis and Inductive Error Generalization for Intelligent Tutoring Systems.

    ERIC Educational Resources Information Center

    Hoppe, H. Ulrich

    1994-01-01

    Examines the deductive approach to error diagnosis for intelligent tutoring systems. Topics covered include the principles of the deductive approach to diagnosis; domain-specific heuristics to solve the problem of generalizing error patterns; and deductive diagnosis and the hypertext-based learning environment. (Contains 26 references.) (JLB)

  20. Deductive Coordination of Multiple Geospatial Knowledge Sources

    NASA Astrophysics Data System (ADS)

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

    2002-12-01

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

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

    Microsoft Academic Search

    Frida Widmalm

    2001-01-01

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

  2. Zones Reported Lead Taxing Units

    E-print Network

    unknown authors

    2007-01-01

    History/Relevant Background Information Tax increment financing is a tool that local governments can use to publicly finance needed structural improvements and enhanced infrastructure within a defined area. These improvements are usually undertaken to promote both the viability of existing businesses and to attract new commercial enterprises to such an area, which is referred to as a Tax Increment Reinvestment Zone (TIRZ). The statutes governing tax increment financing are located in the Texas Tax Code, Chapter 311.

  3. A Generalized Deduction of the Ideal-Solution Model

    ERIC Educational Resources Information Center

    Leo, Teresa J.; Perez-del-Notario, Pedro; Raso, Miguel A.

    2006-01-01

    A new general procedure for deriving the Gibbs energy of mixing is developed through general thermodynamic considerations, and the ideal-solution model is obtained as a special particular case of the general one. The deduction of the Gibbs energy of mixing for the ideal-solution model is a rational one and viewed suitable for advanced students who…

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

    ERIC Educational Resources Information Center

    Lawson, Anton E.

    2003-01-01

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

  5. The 2007 Federated Conference on Rewriting, Deduction and Programming

    E-print Network

    Geuvers, Herman

    The 2007 Federated Conference on Rewriting, Deduction and Programming Paris, France June 25 ­ 29 Proceedings Editors: Herman Geuvers (Nijmegen, NL) Pierre Courtieu (CNAM, Paris, France) Program Committee: Herman Geuvers (co-chair) Pierre Courtieu (co-chair) Hugo Herbelin (INRIA Paris, France) Adam Naumowicz

  6. The Representation and Deductive Retrieval of Complex Objects

    E-print Network

    Zaniolo, Carlo

    The Representation and Deductive Retrieval of Complex Objects Carlo Zaniolo MCC Austin, Texas, U and the fathers of individu;lls. person(david, smith, 55, john) person(jane, smith, 22, david) person(frank, green, will cause our LP system to relllrn all the pairs satisfying it: jane, 22> Applications

  7. Further Improvement on Integrity Constraint Checking for Stratifiable Deductive Databases

    Microsoft Academic Search

    Sin Yeung; LEE Tok; Wang LING

    Integrity constraint checking for stratifiable deductive databases has been studied by many authors. However, most of these methods may perform unnecessary checking if the update is irrelevant to the constraints. (Lee94) proposed a set called relevant set which can be incorporated in these works to reduce unnecessary checking. (Lee94) adopts a top-down approach and makes use of constants and evaluable

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

    ERIC Educational Resources Information Center

    Gaffney, Jonathan David Housley

    2010-01-01

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

  9. 29 CFR 783.45 - Deductions from wages.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    29 Labor 3 2014-07-01 2014-07-01 false Deductions from wages. 783.45 Section 783.45 Labor Regulations...receiving cash wages which are less than the applicable minimum wage rate for each hour actually on duty during...

  10. Deductive Reasoning in Children with Specific Language Impairment

    ERIC Educational Resources Information Center

    Newton, Elizabeth J.; Roberts, Maxwell J.; Donlan, Chris

    2010-01-01

    The diagnosis of specific language impairment (SLI) requires non-verbal ability to be in the normal range, but little is known regarding the extent to which general reasoning skills are preserved during development. A total of 122 children were tested; 40 SLI, 42 age-matched controls, and 40 younger language-matched controls. Deductive reasoning…

  11. Tax Considerations for Graduate Students

    E-print Network

    Ben-Yakar, Adela

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

  12. Tax Commission I. Internal Scan

    E-print Network

    Tipple, Brett

    Tax Commission I. Internal Scan A. How will the changing demographic as a result of an aging with literally every citizen of the state through administration of the state's tax and motor vehicle and for payments of taxes and fees in order to make compliance easier. · The management of the agency will likely

  13. 1997 State Government Tax Collections

    NSDL National Science Digital Library

    1997-01-01

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

  14. Agglomeration, Integration and Tax Harmonization

    Microsoft Academic Search

    Richard E. Baldwin; Paul Krugman

    2000-01-01

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

  15. Which countries become tax havens?

    Microsoft Academic Search

    Dhammika Dharmapala; James R. Hines Jr.

    2009-01-01

    This paper analyzes the factors influencing whether countries become tax havens. Roughly 15% of countries are tax havens; as has been widely observed, these countries tend to be small and affluent. This paper documents another robust empirical regularity: better-governed countries are much more likely than others to become tax havens. Controlling for other relevant factors, governance quality has a statistically

  16. Tax and Accounting Sites Directory

    NSDL National Science Digital Library

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

  17. International Tax as International Law

    Microsoft Academic Search

    Reuven S. Avi-Yonah

    2004-01-01

    The purpose of this article is to introduce to the international lawyer the somewhat different set of categories (e.g., residence and source rather than nationality and territoriality) employed by international tax lawyers, and explain the reasons for some of the differences. At the same time, it attempts to persuade practicing international tax lawyers and international tax academics that their field

  18. Tobacco taxes and regressivity.

    PubMed

    Gospodinov, Nikolay; Irvine, Ian

    2009-03-01

    Recent literature on tobacco taxation suggests that optimal tax rates should be very high. But such high taxes raise concerns over regressivity. Most econometric estimates of elasticities by income group use historic price data that are low, and the usefulness of such estimates is therefore questionable on account of the serious 'out of sample' prediction problem. To address that problem, this paper estimates price elasticities for different socioeconomic groups using recent Canadian survey data for a period during which prices rose to a level of about $7 per pack. The results provide little reason to overturn the traditional concerns about regressivity. PMID:19091432

  19. Rates and Taxes

    NSDL National Science Digital Library

    Esty, Warren W.

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

  20. TAXING GOVERNMENT IN A NATIONAL RETAIL SALES TAX

    E-print Network

    William G. Gale; Evan F. Koenig; Diane Lim Rogers; John Sabelhaus

    1998-01-01

    Technical papers in this series are preliminary and are circulated to stimulate discussion and critical comment. The analysis and conclusions expressed in these papers are those of the authors and do not necessarily represent the position of the Congressional Budget Office. References in publications should be cleared with the authors. Papers in this series can be obtained by sending an email to techpapers@cbo.gov. In recent months, proposals to replace all or most of the existing federal tax system with a national retail sales tax have received increased attention. The most prominent proposals include those by Reps. Dan Schaefer, R-Colo., and Billy Tauzin, R-La., and by a group called Americans for Fair Taxation (AFT). Schaefer-Tauzin (S-T) would replace existing personal and corporate income taxes, the estate tax, and some excise taxes with what they term a 15 percent sales tax. 1 AFT would replace taxes on personal and corporate income, estates, and payrolls with what they term a 23 percent sales tax. 2 These proposals raise a number of interesting issues. 3 One of the more controversial and interesting features of these proposals is that all consumption and investment purchases made by federal, state, and local governments would be subject to the sales tax. These provisions increase the statutory sales tax base by more than 40 percent. The proposals would also tax all private consumption of goods and services sold by the government to

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  2. Calculating and Comparing Tax Rates

    NSDL National Science Digital Library

    Stuart Boersma

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

  3. Capital Controls: Tobin Tax

    NSDL National Science Digital Library

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

  4. Recent Tax Law Changes.

    ERIC Educational Resources Information Center

    Lukaszewski, Thomas

    1998-01-01

    Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

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

    PubMed Central

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

    2013-01-01

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

  6. 76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-18

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

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

    E-print Network

    McDonald, Janet L.

    2011-10-21

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

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

    E-print Network

    Dosen, Kosta

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

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

    E-print Network

    Kostic, Milivoje M.

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

  10. Sales/Use Tax Discussion Spring 2013

    E-print Network

    Duchowski, Andrew T.

    Sales/Use Tax Discussion Spring 2013 Last Updated 2/28/2013 #12;Clemson University is NOT tax exempt You are responsible in determining tax applicability. Some specific items/commodities are tax exempt. View list: Tax Exemptions Please ensure that your requisitions are marked accordingly 2 #12;Sales

  11. Ordering Tax Transcripts A. Online Request

    E-print Network

    Wagner, Diane

    Ordering Tax Transcripts A. Online Request Go to: www.irs.gov In the "Online Services" section, select "Order a Tax Return or Account Transcript". Click "Order a Transcript" Provide tax filer's SSN "Return Transcript" and the appropriate year in "Tax Year" field. If successfully linked, tax filers can

  12. Tax Evasion and Voting: An Experimental Analysis

    Microsoft Academic Search

    Lars P; Jean-Robert Tyran

    2002-01-01

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

  13. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  14. Social Security Rules and Marginal Tax Rates

    Microsoft Academic Search

    Martin S. Feldstein; Andrew Samwick

    1992-01-01

    The social security payroll tax has become the largest tax paid by the majority of American households. Although, the statutory marginal social security tax rate is the same for all those with wage and salary income up to the maximum level, the complex rules linking social security taxes and subsequent benefits imply that the net marginal social security tax on

  15. Corporate income tax reforms and international tax competition

    Microsoft Academic Search

    Michael P. Devereux; Rachel Griffith; Alexander Klemm

    2002-01-01

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

  16. Exercises for Bringing the Hypothetico-Deductive Method to Life

    ERIC Educational Resources Information Center

    Romesburg, H. Charles

    2014-01-01

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

  17. Alcohol Taxes and Birth Outcomes

    PubMed Central

    Zhang, Ning

    2010-01-01

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

  18. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  2. 26 CFR 601.401 - Employment taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  3. 2013 UGA COOPERATIVE EXTENSION INCOME TAX SCHOOLS

    E-print Network

    Arnold, Jonathan

    2013 UGA COOPERATIVE EXTENSION INCOME TAX SCHOOLS Gainesville - November 19 & 20 Brenau Downtown University Tax Education Foundation For Additional Information Please Contact: Department of Agricultural or handicap status AN EQUAL OPPORTUNITY / AFFIRMATIVE ACTION ORGANIZATION #12;DEAR TAX PRACTITIONER: Make your

  4. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...a deficiency or excess in the deferred tax accounts (see paragraph (d...or additions must be limited to deferred taxes related to rate base, construction...rate applicant has not provided deferred taxes in the same amount that...

  5. 18 CFR 154.305 - Tax normalization.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...a deficiency or excess in the deferred tax accounts (see paragraph (d...or additions must be limited to deferred taxes related to rate base, construction...rate applicant has not provided deferred taxes in the same amount that...

  6. 47 CFR 32.7400 - Nonoperating taxes.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...to amortization of previously deferred investment tax credits of other property...32.22: 4110 Net Current Deferred Nonoperating Income Taxes, 4350 Net Noncurrent Deferred Nonoperating Income Taxes. (j) Subsidiary...

  7. PERSON OF THE YEAR Tax Policy Center

    E-print Network

    Rock, Chris

    -Brookings Tax Policy Center (TPC) released a report examin- ing the tax policy proposals of Republican presiden liberal studies calling for more tax hikes and more government spending.'' Romney said of the TPC several

  8. The New Kansas Estate Tax

    E-print Network

    Dickinson, Martin B. Jr.; Schmidt Roush, Nancy

    2006-09-01

    The New Kansas Estate Tax by Martin Dickinson and Nancv Schmidt Roush Introduction Kansas has a new estate tax. Senate Bill 365,' sil Gov. Kathleen Sebelius on May 22, 2006, replt,,, ..., current estate tax as to decedents dying on or after... Jan. 1,2007. The new law will continue in effect throughout 2007, 2008, and 2009, but is repealed as to decedents dying on and after Jan. 1, 2010. At that point Kansas will no longer have a death tax. The exemption for Kansas purposes will stay...

  9. Property Taxes and Elderly Mobility

    PubMed Central

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  10. WorldWideWeb Tax

    NSDL National Science Digital Library

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

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

    SciTech Connect

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

    1995-11-01

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

  12. Mergers, Taxes, and Historical Materialism

    Microsoft Academic Search

    Ajay K. Mehrotra

    2008-01-01

    In the last few years, corporate mergers and acquisitions witnessed explosive growth. Although more recent market conditions have halted the latest merger movement, scholars and commentators have used the earlier rise in merger activity to reevaluate the preferential tax treatment granted to those mergers and acquisitions that fall under the U.S. tax law's definition of a corporate \\

  13. Tax Changes, Retirement, and Pensions.

    ERIC Educational Resources Information Center

    Sumberg, Alfred D.

    1989-01-01

    The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

  14. Tax Reform and Higher Education.

    ERIC Educational Resources Information Center

    Franck, Gail; And Others

    1987-01-01

    As a result of the new tax law, many tax benefits have been reduced or eliminated, creating a number of financial challenges to colleges and universities. Most major sources of revenue are impaired, while some expenditures are likely to increase. Fund-raising methods, operating costs, and tuition payments will change. (MSE)

  15. 26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other “terminable interest”.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  16. 26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other “terminable interest”.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other “terminable interest”.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 42 CFR 457.515 - Co-payments, coinsurance, deductibles, or similar cost-sharing charges: State plan requirements.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 42 CFR 457.515 - Co-payments, coinsurance, deductibles, or similar cost-sharing charges: State plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

  20. 26 CFR 1.832-7T - Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable years...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Treatment of salvage and reinsurance in computing âlosses incurredâ deduction, taxable...Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable...January 1, 1990 (temporary). (a) In computing “losses incurred” the...

  1. 26 CFR 1.832-7T - Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable years...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Treatment of salvage and reinsurance in computing âlosses incurredâ deduction, taxable...Treatment of salvage and reinsurance in computing “losses incurred” deduction, taxable...January 1, 1990 (temporary). (a) In computing “losses incurred” the...

  2. 26 CFR 1.404(d)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...deductibility of deferred compensation and deferred benefits for independent...deductibility of deferred compensation and deferred benefits for independent...deferring the receipt of compensation or providing for deferred benefits for...

  3. 26 CFR 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...deductibility of deferred compensation and deferred benefits for employees...deductibility of deferred compensation and deferred benefits for employees...deferring the receipt of compensation or providing for deferred benefits to...

  4. Inductive and Deductive Science Thinking: A Model for Lesson Development

    NSDL National Science Digital Library

    Kim Bilica

    2009-02-01

    Middle school students make great learning gains when they participate in lessons that invite them to practice their developing scientific reasoning skills; however, designing developmentally appropriate, clear, and structured lessons about scientific thinking and reasoning can be difficult. This challenge can be met through lessons that teach students not only what to know, but how to think about what they know . The lesson-planning model introduced in this article, called the Thinking Lesson Model, highlights two specific types of scientific reasoning processes: inductive thinking and deductive thinking.

  5. Carbon taxes and India

    SciTech Connect

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

    1994-07-01

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

  6. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Deduction for claims against the estate. 20.2053-4 Section 20...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT...2053-4 Deduction for claims against the estate. (a) In general —(1)...

  7. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Deduction for claims against the estate. 20.2053-4 Section 20...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT...2053-4 Deduction for claims against the estate. (a) In general —(1)...

  8. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for claims against the estate. 20.2053-4 Section 20...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT...2053-4 Deduction for claims against the estate. (a) In general —(1)...

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

    ERIC Educational Resources Information Center

    Hatzikiriakou, Kostas; Metallidou, Panayiota

    2009-01-01

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

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

    ERIC Educational Resources Information Center

    Wong, Regine; Niu, Weihua

    2013-01-01

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

  12. Deductive Reasoning to Teach Newton's Law of Motion

    ERIC Educational Resources Information Center

    Lee, Han Su; Park, Jongwon

    2013-01-01

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

  13. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  17. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Silverstein, David L.; Osei-Prempeh, Gifty

    2010-01-01

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

  19. The Incentive Effects of Increasing Per-Claim Deductible Contracts in Automobile Insurance

    Microsoft Academic Search

    Chu-Shiu Li; Chwen-Chi Liu; Jia-Hsing Yeh

    2007-01-01

    Abstract A new rating system of automobile insurance for vehicle damage in Taiwan was launched in 1996, introducing a deductible that increases with the number of claims. In this article, we provide a theoretical rationale for the existence of an increasing per-claim deductible system and show that the new system is most likely an optimal choice for those insured who

  20. 26 CFR 1.181-1T - Deduction for qualified film and television production costs (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 false Deduction for qualified film and television production costs (temporary...1.181-1T Deduction for qualified film and television production costs (temporary...paragraph (a)(2) of this section) of any film or television production (as...