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Sample records for lighting tax deduction

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

    SciTech Connect

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

    2004-09-30

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

  2. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Following new tax rules on charitable deductions.

    PubMed

    Luecke, R W; Sossi, F T

    1994-11-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 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)

  12. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  14. 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

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Deductions where taxes neither deducted from wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Deductions; Reductions; and Nonpayments of Benefits ...

  15. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... enforced against the decedent's estate and his estate has no effective right of contribution against his... local law, as between the decedent and his spouse, after enforcement of any effective right of... estate's right to claim a refund if the amount of a deductible tax liability may be affected by such...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... enforced against the decedent's estate and his estate has no effective right of contribution against his... local law, as between the decedent and his spouse, after enforcement of any effective right of... estate's right to claim a refund if the amount of a deductible tax liability may be affected by such...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... enforced against the decedent's estate and his estate has no effective right of contribution against his... local law, as between the decedent and his spouse, after enforcement of any effective right of... estate's right to claim a refund if the amount of a deductible tax liability may be affected by such...

  18. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... enforced against the decedent's estate and his estate has no effective right of contribution against his... local law, as between the decedent and his spouse, after enforcement of any effective right of... estate's right to claim a refund if the amount of a deductible tax liability may be affected by such...

  19. 26 CFR 20.2053-6 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... enforced against the decedent's estate and his estate has no effective right of contribution against his... local law, as between the decedent and his spouse, after enforcement of any effective right of... estate's right to claim a refund if the amount of a deductible tax liability may be affected by such...

  20. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  1. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR REGULATIONS WAGE PAYMENTS UNDER THE FAIR LABOR STANDARDS ACT OF 1938 Interpretations Payments Made to Persons Other...

  2. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

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

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

  5. 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.

  6. 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.

  7. 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

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  8. 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

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  9. 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

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  10. 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

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  11. 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

    ... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.168(f)(8)-7 Reporting of income, deductions and... sale and leaseback transactions. In determining the parties' income, deductions, and investment...

  12. 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.

  13. 26 CFR 1.1441-1 - Requirement for the deduction and withholding of tax on payments to foreign persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 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…

  15. 26 CFR 1.671-3 - Attribution or inclusion of income, deductions, and credits against tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 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

  17. 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.

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

    ERIC Educational Resources Information Center

    Bottiglieri, William A.; Reville, Patrick J.

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Flygare, Thomas J.

    1983-01-01

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

  20. 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

    ..., Provision for deferred income taxes, other income and deductions. 367.4102 Section 367.4102 Conservation of... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4102 Account 410.2, Provision for deferred income taxes, other income...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 1.1441-1T - Requirement for the deduction and withholding of tax on payments to foreign persons (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Requirement for the deduction and withholding of tax on payments to foreign persons (temporary). 1.1441-1T Section 1.1441-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident...

  3. 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

    ... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... were performed in the employ of the United States and employment was through the War...

  4. 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

    ... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... were performed in the employ of the United States and employment was through the War...

  5. 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

    ... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... were performed in the employ of the United States and employment was through the War...

  6. 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

    ... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... were performed in the employ of the United States and employment was through the War...

  7. 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

    ..., Provision for deferred income taxes-Credit, other income and deductions. 367.4112 Section 367.4112... UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income...

  8. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Charitable, etc., contributions and gifts..., etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). (a..., gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property...

  9. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Charitable, etc., contributions and gifts..., etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). (a..., gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property...

  10. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Charitable, etc., contributions and gifts..., etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). (a..., gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property...

  11. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Charitable, etc., contributions and gifts..., etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform Act of 1969). (a..., gift, bequest, inheritance, exchange, etc.) and the approximate date of acquisition of the property...

  12. 26 CFR 25.2207A-1 - Right of recovery of gift taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case of... 31, 1954 Determination of Tax Liability § 25.2207A-1 Right of recovery of gift taxes in the case of... right of recovery from any person for the property received by that person for which a deduction...

  13. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  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

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

  15. 26 CFR 1.280F-1T - Limitations on investment tax credit and recovery deductions under section 168 for passenger...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  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

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

  17. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  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, 2010 CFR

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals..., notwithstanding the above, section 404 does not apply to contributions paid or accrued with respect to a “welfare... accrued with respect to a welfare benefit fund, see section 419, § 1.419-1T and § 1.419A-2T. For...

  3. 26 CFR 20.2053-10 - Deduction for certain foreign death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... tax imposed by a State, Territory, or the District of Columbia, or, in the case of a decedent dying...) The last sentence of paragraph (a) of this section applies to the estates of decedents dying on...

  5. 26 CFR 1.832-5 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Other Insurance Companies § 1.832-5 Deductions. (a) The deductions allowable are specified in... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to... companies, other than mutual fire insurance companies described in section 831(a)(3)(A) and the...

  6. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAXES Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are specified in... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to... companies, other than mutual fire insurance companies described in § 1.831-1, are also allowed a...

  7. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

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

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

  12. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Deduction for retirement savings. 1.219-1 Section 1.219-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.219-1 Deduction for retirement savings. (a) In...

  13. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Computation of deduction. 1.244-2 Section 1.244... (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.244-2 Computation of deduction. (a) General rule. Section 244(a) provides a formula for the computation of the deduction for dividends received...

  14. 26 CFR 1.642(g)-2 - Deductions included.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Deductions included. 1.642(g)-2 Section 1.642(g... (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(g)-2 Deductions included. It is not required that the total deductions, or the total amount of any deduction, to which section...

  19. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... the value included in the gross estate on account of the items of gross income in respect of the... the gross estate shall be recomputed so as to take into account the exclusion of such net value from... income an amount of income in respect of a decedent may deduct as his share of the portion of the...

  20. 26 CFR 1.274-3 - Disallowance of deduction for gifts.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Disallowance of deduction for gifts. 1.274-3 Section 1.274-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.274-3 Disallowance of deduction for gifts. (a) In general. No deduction shall...

  1. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  2. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  3. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  4. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Net operating loss deduction. 1.1402(a)-7...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax on Self-Employment Income 1.1402(a)-7 Net operating loss deduction. The deduction provided by section 172, relating to net operating losses sustained...

  5. 26 CFR 1.1402(a)-7 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Construction 420Investment Tax Credits 421Miscellaneous Nonoperating Income 421.1Gain on Disposition of.... Note: Related taxes shall be recorded in Account 408, Taxes Other Than Income Taxes, or Account 409.2, Income Taxes, Other Income and Deductions, as appropriate. 417.1Expenses of Nonutility Operations A....

  7. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... Construction 420Investment Tax Credits 421Miscellaneous Nonoperating Income 421.1Gain on Disposition of.... Note: Related taxes shall be recorded in Account 408, Taxes Other Than Income Taxes, or Account 409.2, Income Taxes, Other Income and Deductions, as appropriate. 417.1Expenses of Nonutility Operations A....

  8. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... Construction 420Investment Tax Credits 421Miscellaneous Nonoperating Income 421.1Gain on Disposition of.... Note: Related taxes shall be recorded in Account 408, Taxes Other Than Income Taxes, or Account 409.2, Income Taxes, Other Income and Deductions, as appropriate. 417.1Expenses of Nonutility Operations A....

  9. 7 CFR 1767.22 - Other income and deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... Construction 420Investment Tax Credits 421Miscellaneous Nonoperating Income 421.1Gain on Disposition of.... Note: Related taxes shall be recorded in Account 408, Taxes Other Than Income Taxes, or Account 409.2, Income Taxes, Other Income and Deductions, as appropriate. 417.1Expenses of Nonutility Operations A....

  10. 41 CFR 105-56.010 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... of any nature. If the debt cannot be satisfied from subsequent payments, then the debt will be... delinquent non-tax debt owed to the United States. GSA will pursue, when appropriate, such debt collection...) Sources of deductions. GSA will make salary deductions only from basic pay, special pay, incentive...

  11. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-4 Taxable income and deductions. (a) In general... 803(g)(2), life insurance companies are subject to the limitations on deductions relating to wholly tax-exempt income provided in section 265. Life insurance companies are not entitled to the...

  12. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  13. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 26 CFR 1.615-4 - Limitation of amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.1251-2 - Excess deductions account.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Excess deductions account. 1.1251-2 Section 1.1251-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1.1251-2 Excess deductions account. (a) Establishment and...

  17. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions 1.584-6 Net operating loss deduction. The...

  18. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions 1.584-6 Net operating loss deduction. The...

  1. 26 CFR 1.584-6 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Net operating loss deduction. 1.584-6 Section 1.584-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Banking Institutions 1.584-6 Net operating loss deduction. The...

  2. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

  3. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  7. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 20.2056(a)-2 - Marital deduction; “deductible interests” and “nondeductible interests”.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Deduction of amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related...

  10. 26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Deduction of amounts owed to related foreign persons. 1.267(a)-3 Section 1.267(a)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible 1.267(a)-3 Deduction of amounts owed to related...

  11. 26 CFR 1.276-1 - Disallowance of deductions for certain indirect contributions to political parties.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 1.461-1 - General rule for taxable year of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 6 2012-04-01 2012-04-01 false General rule for taxable year of deduction. 1.461-1 Section 1.461-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxable Year for Which Deductions Taken § 1.461-1 General rule for taxable year of deduction....

  13. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

  15. 26 CFR 1.702-2 - Net operating loss deduction of partner.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Net operating loss deduction of partner. 1.702-2... TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships 1.702-2 Net operating loss deduction of partner. For the purpose of determining a net operating loss deduction under section 172,...

  16. 26 CFR 1.642(d)-1 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Net operating loss deduction. 1.642(d)-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries 1.642(d)-1 Net operating loss deduction. The net operating loss deduction allowed by section 172 is available to estates...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Limitation on deduction of bond premium on repurchase. 1.249-1 Section 1.249-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.249-1 Limitation on deduction of bond premium on...

  2. 26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Limitation on deduction of bond premium on repurchase. 1.249-1 Section 1.249-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.249-1 Limitation on deduction of bond premium...

  3. 26 CFR 1.249-1 - Limitation on deduction of bond premium on repurchase.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Limitation on deduction of bond premium on repurchase. 1.249-1 Section 1.249-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.249-1 Limitation on deduction of bond premium...

  4. 26 CFR 1.809-8 - Limitation on deductions for certain mutualization distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... investment income. Section 809(g)(1) limits the deduction under section 809(d)(11) for certain mutualization...(g)(2) further limits the deduction under section 809(d)(11). Under section 809(g)(2), such deduction... reduce the tax imposed by section 802(a)(1) for the taxable year below the amount of tax which would...

  5. 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,…

  6. 26 CFR 1.9200-1 - Deduction for motor carrier operating authority.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Deduction for motor carrier operating authority. 1.9200-1 Section 1.9200-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Reform Act of 1969 § 1.9200-1 Deduction for motor carrier operating authority. (a)...

  7. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 1.803-4 - Taxable income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  9. Limits set on lobbying deductions

    SciTech Connect

    Nelson, G.L. )

    1994-01-01

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

  10. 26 CFR 1.652(b)-3 - Allocation of deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Allocation of deductions. 1.652(b)-3 Section 1... (CONTINUED) INCOME TAXES Trusts Which Distribute Current Income Only § 1.652(b)-3 Allocation of deductions... attributable to a specific class of income may be allocated to any item of income (including capital...

  11. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 1.809-8 - Limitation on deductions for certain mutualization distributions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... reduce taxable investment income. Section 809(g)(1) limits the deduction under section 809(d)(11) for... imposed by 1957 law. Section 809(g)(2) further limits the deduction under section 809(d)(11). Under... all other deductions) does not reduce the tax imposed by section 802(a)(1) for the taxable year...

  13. 26 CFR 1.809-8 - Limitation on deductions for certain mutualization distributions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... reduce taxable investment income. Section 809(g)(1) limits the deduction under section 809(d)(11) for... imposed by 1957 law. Section 809(g)(2) further limits the deduction under section 809(d)(11). Under... all other deductions) does not reduce the tax imposed by section 802(a)(1) for the taxable year...

  14. 26 CFR 1.809-8 - Limitation on deductions for certain mutualization distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... reduce taxable investment income. Section 809(g)(1) limits the deduction under section 809(d)(11) for... imposed by 1957 law. Section 809(g)(2) further limits the deduction under section 809(d)(11). Under... all other deductions) does not reduce the tax imposed by section 802(a)(1) for the taxable year...

  15. 26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  19. 26 CFR 25.2523(h)-1 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Allocation of income and deductions among taxpayers. 1.482-1 Section 1.482-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.482-1 Allocation of income and deductions among taxpayers. (a) In general—(1)...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Definition, exceptions, etc., relating to deductible expenditures. 1.182-3 Section 1.182-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations (continued) §...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Excess deductions on termination of an estate or trust. 1.642(h)-2 Section 1.642(h)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries § 1.642(h)-2 Excess deductions on...

  5. 26 CFR 1.276-1 - Disallowance of deductions for certain indirect contributions to political parties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Disallowance of deductions for certain indirect contributions to political parties. 1.276-1 Section 1.276-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.276-1 Disallowance of...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Allowance of deduction for depletion. 1.611-1 Section 1.611-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1.611-1 Allowance of deduction for depletion. (a) Depletion of mines, oil and...

  8. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  10. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 1.170A-13 - Recordkeeping and return requirements for deductions for charitable contributions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 1.482-1 - Allocation of income and deductions among taxpayers.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Allocation of income and deductions among taxpayers. 1.482-1 Section 1.482-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Adjustments § 1.482-1 Allocation of income and deductions among taxpayers. (a) In...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Allowance of deductions and credits to nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions...

  15. 26 CFR 1.508-2 - Disallowance of certain charitable, etc., deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Disallowance of certain charitable, etc., deductions. 1.508-2 Section 1.508-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Private Foundations § 1.508-2 Disallowance of certain charitable, etc., deductions....

  16. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Additional first year depreciation deduction. 1.168(k)-1 Section 1.168(k)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.168(k)-1 Additional first...

  17. 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)

  18. 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

  19. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  20. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

  1. 26 CFR 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    .... For claims filed prior to October 4, 2001, see § 301.6231(c)-2T contained in 26 CFR part 1, revised... refund described in paragraph (a) of this section may encourage the proliferation of abusive tax...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted...' fees, and the cost of safe deposit boxes, (iii) Expenses for the determination of any tax for which a deduction is otherwise allowable under section 212(3), such as tax counsel fees and appraisal fees, and...

  4. 26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted...' fees, and the cost of safe deposit boxes, (iii) Expenses for the determination of any tax for which a deduction is otherwise allowable under section 212(3), such as tax counsel fees and appraisal fees, and...

  5. 26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted...' fees, and the cost of safe deposit boxes, (iii) Expenses for the determination of any tax for which a deduction is otherwise allowable under section 212(3), such as tax counsel fees and appraisal fees, and...

  6. 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 Gross Income, Adjusted...' fees, and the cost of safe deposit boxes, (iii) Expenses for the determination of any tax for which a deduction is otherwise allowable under section 212(3), such as tax counsel fees and appraisal fees, and...

  7. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes deductible are those levied for the general public welfare by the proper taxing authorities at a like rate... or for the purpose of meeting interest charges with respect to such benefits, they are deductible....

  8. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes deductible are those levied for the general public welfare by the proper taxing authorities at a like rate... or for the purpose of meeting interest charges with respect to such benefits, they are deductible....

  9. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes deductible are those levied for the general public welfare by the proper taxing authorities at a like rate... or for the purpose of meeting interest charges with respect to such benefits, they are deductible....

  10. 26 CFR 1.164-4 - Taxes for local benefits.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... deductible, even though an incidental benefit may inure to the public welfare. The real property taxes deductible are those levied for the general public welfare by the proper taxing authorities at a like rate... or for the purpose of meeting interest charges with respect to such benefits, they are deductible....

  11. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.244-2 - Computation of deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  13. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ....163-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations § 1.163-1 Interest... income. For rules relating to interest on certain deferred payments, see section 483 and the...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  17. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  18. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  1. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  2. 26 CFR 20.2053-7 - Deduction for unpaid mortgages.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  3. 26 CFR 20.2053-2 - Deduction for funeral expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 1.547-5 - Deduction denied in case of fraud or wilful failure to file timely return.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Deduction denied in case of fraud or wilful... Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction... that any part of the deficiency is due to fraud with intent to evade tax, or to wilful failure to...

  7. 26 CFR 1.1312-5 - Correlative deductions and inclusions for trusts or estates and legatees, beneficiaries, or heirs.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. A Tax Break for Teachers. Take Advantage!

    ERIC Educational Resources Information Center

    Milam, Edward E.

    1974-01-01

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

  9. 26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Deduction of original issue discount on instrument held by related foreign person. 1.163-12 Section 1.163-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  10. 26 CFR 1.825-1 - Unused loss deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or...) provides that the unused loss deduction of a mutual insurance company subject to the tax imposed by...

  11. 26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and... subdivision (i) of this subparagraph shall be made by attaching to the income tax return for the election year...: Example 1. B, an individual, reports his income on the calendar-year basis and for 1970 has a...

  12. 26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and... subdivision (i) of this subparagraph shall be made by attaching to the income tax return for the election year...: Example 1. B, an individual, reports his income on the calendar-year basis and for 1970 has a...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... otherwise allowable with respect to the income tax, only if the nonresident alien individual timely files or... deductions and credits otherwise allowable with respect to the income tax, the nonresident alien individual.... income tax return— (i) Whether the individual voluntarily identifies himself or herself to the...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... otherwise allowable with respect to the income tax, only if the nonresident alien individual timely files or... deductions and credits otherwise allowable with respect to the income tax, the nonresident alien individual.... income tax return— (i) Whether the individual voluntarily identifies himself or herself to the...

  15. 26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and... subdivision (i) of this subparagraph shall be made by attaching to the income tax return for the election year...: Example 1. B, an individual, reports his income on the calendar-year basis and for 1970 has a...

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

    PubMed Central

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

    2015-01-01

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

  17. 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

  18. 26 CFR 1.508-2 - Disallowance of certain charitable, etc., deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Disallowance of certain charitable, etc... certain charitable, etc., deductions. (a) Gift or bequest to organizations subject to section 507(c) tax... 507(c) has been imposed shall be allowed as a deduction under section 170, 545(b)(2), 556(b)(2),...

  19. 26 CFR 1.508-2 - Disallowance of certain charitable, etc., deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Disallowance of certain charitable, etc... certain charitable, etc., deductions. (a) Gift or bequest to organizations subject to section 507(c) tax... 507(c) has been imposed shall be allowed as a deduction under section 170, 545(b)(2), 556(b)(2),...

  20. 26 CFR 1.508-2 - Disallowance of certain charitable, etc., deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Disallowance of certain charitable, etc... certain charitable, etc., deductions. (a) Gift or bequest to organizations subject to section 507(c) tax... 507(c) has been imposed shall be allowed as a deduction under section 170, 545(b)(2), 556(b)(2),...

  1. 26 CFR 1.508-2 - Disallowance of certain charitable, etc., deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Disallowance of certain charitable, etc... certain charitable, etc., deductions. (a) Gift or bequest to organizations subject to section 507(c) tax... 507(c) has been imposed shall be allowed as a deduction under section 170, 545(b)(2), 556(b)(2),...

  2. 26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Special rule for the deduction of certain charitable contributions of inventory and other property. 1.170A-4A Section 1.170A-4A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Itemized Deductions for Individuals and...

  3. 26 CFR 1.170A-4A - Special rule for the deduction of certain charitable contributions of inventory and other property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Special rule for the deduction of certain charitable contributions of inventory and other property. 1.170A-4A Section 1.170A-4A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 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)

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 1.874-1 - Allowance of deductions and credits to nonresident alien individuals.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... nonresident alien individuals. 1.874-1 Section 1.874-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.874-1 Allowance of deductions and credits to nonresident alien individuals....

  8. 26 CFR 1.111-1 - Recovery of certain items previously deducted or credited.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Recovery of certain items previously deducted or credited. 1.111-1 Section 1.111-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.111-1 Recovery of certain...

  9. 26 CFR 1.267(a)-3 - Deduction of amounts owed to related foreign persons.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of the passive foreign investment company. The day on which the amount is includible in income is... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible 1.267(a)-3... outside the United States, and that are not income of a related foreign person effectively connected...

  10. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 1.482-1T - Allocation of income and deductions among taxpayers (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Allocation of income and deductions among taxpayers (temporary). 1.482-1T Section 1.482-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Adjustments § 1.482-1T Allocation...

  13. 26 CFR 1.111-1 - Recovery of certain items previously deducted or credited.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Recovery of certain items previously deducted or credited. 1.111-1 Section 1.111-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.111-1 Recovery of certain...

  14. 26 CFR 1.642(g)-1 - Disallowance of double deductions; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Disallowance of double deductions; in general. 1.642(g)-1 Section 1.642(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Estates, Trusts, and Beneficiaries §...

  15. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... timely files or causes to be filed with the Philadelphia Service Center, in the manner prescribed in... that corporation. The deductions and credits allowed such a corporation electing under a tax convention... prescribed in the regulations (if any) under the tax convention or under any other guidance issued by...

  16. 26 CFR 1.67-1T - 2-percent floor on miscellaneous itemized deductions (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 false 2-percent floor on miscellaneous itemized deductions (temporary). 1.67-1T Section 1.67-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross Income, Adjusted Gross Income, and Taxable Income ...

  17. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  2. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  3. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  4. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  6. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  7. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 26 CFR 20.2054-1 - Deduction for losses from casualties or theft.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  11. 26 CFR 20.2056(b)-9 - Denial of double deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Denial of double deduction. 20.2056(b)-9 Section 20.2056(b)-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  12. 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.

  13. 26 CFR 1.665(d)-1A - Taxes imposed on the trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction 5,000 Personal exemption 100 17,100 Taxable income 12,900 Total income taxes 3,787 (3) Taxable... items of tax preference of the trust for such taxable year which are apportioned to the trust...

  14. 17 CFR 256.241 - Tax collections payable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Tax collections payable. 256... HOLDING COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.241 Tax collections payable. This account shall include the amount of taxes collected by the service company through payroll deductions...

  15. 26 CFR 1.563-2 - Personal holding company tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 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…

  18. Planning a Sabbatical? These Tips Can Save Taxes.

    ERIC Educational Resources Information Center

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

    1985-01-01

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

  19. 26 CFR 1.1347-1 - Tax on certain amounts received from the United States.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... (a) of this section, without regard to the limitation on tax provided in section 1347. The proportion of the tax (or surtax), so computed, indicated by the ratio which the taxpayer's taxable income... the deductions properly attributable thereto and less its proportion of any general deductions,...

  20. 26 CFR 1.1347-1 - Tax on certain amounts received from the United States.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... (a) of this section, without regard to the limitation on tax provided in section 1347. The proportion of the tax (or surtax), so computed, indicated by the ratio which the taxpayer's taxable income... the deductions properly attributable thereto and less its proportion of any general deductions,...

  1. 26 CFR 1.1347-1 - Tax on certain amounts received from the United States.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... (a) of this section, without regard to the limitation on tax provided in section 1347. The proportion of the tax (or surtax), so computed, indicated by the ratio which the taxpayer's taxable income... the deductions properly attributable thereto and less its proportion of any general deductions,...

  2. Equitable renewable energy tax credits for industry

    SciTech Connect

    Short, W.

    1983-11-01

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

  3. 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

  4. Harnessing the Tax Code to Promote College Affordability: Options for Reform

    ERIC Educational Resources Information Center

    Valenti, Joe; Bergeron, David; Baylor, Elizabeth

    2014-01-01

    The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... according to his method of accounting. (iii) Similarly, where the real property tax becomes a personal... method of accounting may not deduct any amount for taxes unless paid, and— (i) The purchaser (under the... of accounting) in which the tax is actually paid, or an amount representing such tax is paid to...

  6. 26 CFR 1.265-1 - Expenses relating to tax-exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. 26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deduction as of the day on which amount is includible in the income of the passive foreign investment... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized...) Effectively connected income. The provisions of section 267(a)(2) and the regulations thereunder, and not...

  8. 26 CFR 1.163-12 - Deduction of original issue discount on instrument held by related foreign person.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... deduction as of the day on which amount is includible in the income of the passive foreign investment... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized...) Effectively connected income. The provisions of section 267(a)(2) and the regulations thereunder, and not...

  9. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1... expenditures prior to January 1, 1970, with respect to more than one mine or other natural deposit may deduct... to each mine or deposit. With respect to a particular mine or other natural deposit, a taxpayer...

  10. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Natural Resources § 1... expenditures prior to January 1, 1970, with respect to more than one mine or other natural deposit may deduct... to each mine or deposit. With respect to a particular mine or other natural deposit, a taxpayer...

  11. 26 CFR 1.404(a)-2 - Information to be furnished by employer claiming deductions; taxable years ending before December...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... which a deduction from gross income is claimed under section 404(a) (1), (2), (3), or (7), the employer... breakdown of such compensation into the following components: (A) Basic compensation and overtime pay,...

  12. 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

    ...) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(d)-1T... contributions paid or accrued with respect to a “welfare benefit fund” (as defined in section 419(e)) after June... relating to the deduction of contributions paid or accrued with respect to a welfare benefit fund,...

  13. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 20.2056(d)-2 - Marital deduction; effect of disclaimers of post-December 31, 1976 transfers.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  16. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  19. 26 CFR 20.2056(c)-1 - Marital deduction; definition of “passed from the decedent.”

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Marital deduction; definition of âpassed from the decedent.â 20.2056(c)-1 Section 20.2056(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER...

  20. 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)

  1. 17 CFR 204.40 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Deductions. 204.40 Section 204.40 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Salary Offset § 204.40 Deductions. (a) When deductions may begin: (1) If a pre-offset hearing is held, deductions shall be made in...

  2. The Cost of a Tuition Tax Credit Reconsidered in the Light of New Evidence.

    ERIC Educational Resources Information Center

    Frey, Donald E.

    1982-01-01

    Using regression analysis on 1976-78 data from the National Center for Education Statistics, the author estimates demand and supply elasticities for nonpublic school tuition and enrollment. Application of the elasticities to data from a 1978 study indicates that federal tuition tax credits would be more costly than previously projected. (Author/RW)

  3. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Taxes and carrying charges chargeable to capital account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.266-1 Taxes and carrying charges...

  4. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Taxes and carrying charges chargeable to capital account and treated as capital items. 1.266-1 Section 1.266-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.266-1 Taxes and carrying...

  5. 26 CFR 1.1312-2 - Double allowance of a deduction or credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    .... The beneficiary of a testamentary trust in his return for 1949 claimed, and was allowed, a deduction for depreciation of the trust property. The Commissioner asserted a deficiency against the beneficiary for 1949 with respect to a different item and a final decision of the Tax Court of the United...

  6. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (withholding tax rate) × .25 (section 6655(e)(2)(B) percentage for the first installment period)). See § 1.1446... partnership to which the deductions and losses were certified. (F) Partner level use of deductions and losses... the original notice. (6) Partnership notification to partner regarding use of deductions and...

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

    NASA Astrophysics Data System (ADS)

    Sedmak, M. R.

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

  8. Accounting for tax permanent differences by oil and gas producing companies

    SciTech Connect

    Porter, A.; Hennessee, P.H.

    1986-03-01

    The authors illustrate two acceptable methods of accounting when the percentage depletion tax deduction causes a permanent difference between a company's taxable income and its financial accounting income. The methods differ in when they recognize the percentage depletion deduction. The net income reported to stockholders will be higher at first using one method, but there is a conceptual weakness if the property is sold or stops producing before the tax basis is reduced to zero. The authors prefer the second method that recognizes the difference when the cumulative depletion deduction on a property exceeds the tax basis of the leasehold.

  9. 26 CFR 1.1400L(b)-1 - Additional first year depreciation deduction for qualified New York Liberty Zone property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Additional first year depreciation deduction for qualified New York Liberty Zone property. 1.1400L(b)-1 Section 1.1400L(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Rules Relating to Individuals' Title 11 Cases §...

  10. 26 CFR 5f.163-1 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued in registered form. 5f.163-1 Section 5f.163-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE...

  11. 26 CFR 20.2055-5 - Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Disallowance of charitable, etc., deductions in the case of decedents dying after December 31, 1969. 20.2055-5 Section 20.2055-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,...

  12. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Disallowance of charitable, etc., deductions because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4 Section 20.2055-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES...

  13. 26 CFR 1.1502-15A - Limitations on the allowance of built-in deductions for consolidated return years beginning...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Limitations on the allowance of built-in deductions for consolidated return years beginning before January 1, 1997. 1.1502-15A Section 1.1502-15A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulations Applicable to...

  14. 26 CFR 1.164-6 - Apportionment of taxes on real property between seller and purchaser.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Apportionment of taxes on real property between seller and purchaser. 1.164-6 Section 1.164-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations §...

  15. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation. 1.216-1 Section 1.216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals §...

  16. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation. 1.216-1 Section 1.216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals §...

  17. 26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to cooperative housing corporation. 1.216-1 Section 1.216-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals §...

  18. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In general. If a qualified investment entity is allowed a deduction for deficiency dividends with respect...

  19. Ethics of Tax Law Compliance: An Interdisciplinary Perspective

    ERIC Educational Resources Information Center

    Cummings, Richard G.; Longo, Peter J.; Rioux, Jean W.

    2012-01-01

    The first semester Tax I student seems to be interested in the ethical issue of why citizens should report their income and only take legitimate tax deductions when it is unlikely that anyone will ever know. This paper addresses this issue from an interdisciplinary approach of accounting, philosophy, and political science. The accounting…

  20. 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…

  1. 26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction items. Assume the highest corporate tax rate is 35%. (ii) Upon its election to be taxed as a REIT... this paragraph (c). In 2007, X sells Capital Asset for $110,000. Assume the applicable corporate tax... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Tax on property owned by a C corporation...

  2. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... merchandise should be appraised under deductive value with allowances for profit and general expenses, freight... 19 Customs Duties 2 2012-04-01 2012-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive...

  3. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... merchandise should be appraised under deductive value with allowances for profit and general expenses, freight... 19 Customs Duties 2 2014-04-01 2014-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive...

  4. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... merchandise should be appraised under deductive value with allowances for profit and general expenses, freight... 19 Customs Duties 2 2013-04-01 2013-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive...

  5. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... merchandise should be appraised under deductive value with allowances for profit and general expenses, freight... 19 Customs Duties 2 2011-04-01 2011-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive...

  6. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Deductive value. 152.105 Section 152.105 Customs... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive value. (a) Merchandise concerned. For the purposes of deductive value, “merchandise concerned” means...

  7. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2012-10-01 2012-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  8. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2011-10-01 2011-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  9. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2014-10-01 2014-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  10. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Administration regulations under 21 CFR part 640, i.e.— (1) The replacement blood would not endanger the health... 42 Public Health 2 2013-10-01 2013-10-01 false Blood deductible. 409.87 Section 409.87 Public... HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible....

  11. Deductive Information Retrieval Based on Classifications.

    ERIC Educational Resources Information Center

    Jarvelin, Kalervo; Niemi, Timo

    1993-01-01

    Shows how deductive data management techniques can be applied to the utilization of data value classifications in information retrieval. A representation of classifications which supports transitive computation is defined, and an operation-oriented deductive query language tailored for classification-based deductive information retrieval in fact…

  12. Deductive Updating Is Not Bayesian

    ERIC Educational Resources Information Center

    Markovits, Henry; Brisson, Janie; de Chantal, Pier-Luc

    2015-01-01

    One of the major debates concerning the nature of inferential reasoning is between counterexample-based theories such as mental model theory and probabilistic theories. This study looks at conclusion updating after the addition of statistical information to examine the hypothesis that deductive reasoning cannot be explained by probabilistic…

  13. Deductive Updating Is Not Bayesian

    ERIC Educational Resources Information Center

    Markovits, Henry; Brisson, Janie; de Chantal, Pier-Luc

    2015-01-01

    One of the major debates concerning the nature of inferential reasoning is between counterexample-based theories such as mental model theory and probabilistic theories. This study looks at conclusion updating after the addition of statistical information to examine the hypothesis that deductive reasoning cannot be explained by probabilistic

  14. 26 CFR 301.6682-1 - False information with respect to withholding allowances based on itemized deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false False information with respect to withholding allowances based on itemized deductions. 301.6682-1 Section 301.6682-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Additions to the Tax, Additional...

  15. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Questions and answers concerning tax-exempt entity leasing rules (temporary). 1.168(j)-1T Section 1.168(j)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for Individuals and Corporations...

  16. 31 CFR 285.8 - Offset of tax refund payments to collect certain debts owed to States.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... U.S.C. 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the... overpayment to any future liability for an internal revenue tax. Any amount remaining after tax refund offset... Fiscal Service deduct that amount from future amounts payable to the State or that Fiscal...

  17. Defining heroes through deductive and inductive investigations.

    PubMed

    Sullivan, Michael P; Venter, Anré

    2010-01-01

    Individuals in different contexts are referred to as "heroes" for seemingly different reasons. To better understand how and why people use this term, three studies were conducted. Approaching the question deductively, individuals defined the term "hero" and responses were coded according to existing definitions. Then, a definition of hero was sought inductively by examining the specific reasons participants cited in choosing their heroes. A third study further examined individuals' descriptions of their heroes in light of their own self views. The findings across these studies extend our understanding of the term hero and suggest that the use of the term is based both on the specific features of any heroic figure, as well as on the self views of the person identifying the hero. PMID:21058575

  18. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-2 Interest relating to tax exempt income. (a) In general. No amount shall be allowed...

  19. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,…

  20. A Graduate Tax Revisited.

    ERIC Educational Resources Information Center

    Glennerster, Howard; Merrett, Stephen; Wilson, Gail

    2003-01-01

    In light of recent policy debate concerning higher education financing in Britain, reprints this article proposing a graduate tax, with a new introduction. Discusses main arguments in favor of the tax (it would eliminate the subsidy of the meritocratic elite, provide more funds for education, be a more efficient and egalitarian form of finance,

  1. 76 FR 40453 - Agency Information Collection (Insurance Deduction Authorization (for Deduction from Benefit...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-07-08

    ... AFFAIRS Agency Information Collection (Insurance Deduction Authorization (for Deduction from Benefit... and Budget (OMB) for review and comment. The PRA submission describes the nature of the information... Authorization (For Deduction from Benefit Payments), VA Form 29-888. OMB Control Number: 2900-0024. Type...

  2. 12 CFR 220.124 - Installment sale of tax-shelter programs as “arranging” for credit.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or oil... legal forms and can relate to a variety of industries including, but not limited to, oil and...

  3. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... the crop being measured and which is not part of a skip-row pattern under § 718.108 shall be deducted... deduction of 3 percent of the area devoted to a row crop and zero percent of the area devoted to a...

  4. Inconceivable? Deducting the costs of fertility treatment.

    PubMed

    Pratt, Katherine T

    2004-07-01

    This Article considers whether infertile taxpayers can deduct their fertility treatment costs as medical expenses under Internal Revenue Code section 213 and whether they should be able to deduct them. Internal Revenue Code section 213 defines medical expenses as "amounts paid-for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This definition is interpreted by reference to a baseline of normal biological functioning, which includes reproductive functioning. Most people conceive and bear children without having to incur expenses for fertility treatment. Expenses incurred to approximate the baseline of normal reproductive health are deductible, even if the taxpayer winds up better off, with a child, after the fertility treatment. The medical profession recognizes that infertility is a disease or condition. Infertility is a loss, just as a broken leg is a loss. Fertility treatment costs are thus medical expenses under section 213. In addition, given the existence of the medical expense deduction, taxpayers should be able to deduct the cost of fertility treatments, including IVF, egg donor, and surrogate procedures, under either an "ability-to-pay" or consequentialist normative approach. Reproduction is extremely important to most people. In addition, allowing taxpayers to deduct the costs of fertility treatment will encourage infertile taxpayers to elect the most effective treatment option and reduce the rate of risky multifetal pregnancies. This Article concludes that fertility treatment costs are deductible as medical expenses under current law and should be deductible as medical expenses. PMID:15287147

  5. 26 CFR 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... corporate tax rate is 35%. (ii) Under this paragraph (b), Y is treated as if it sold the converted property... its 1997 taxable year, X has no other income or deduction items. Assume the highest corporate tax rate... 26 Internal Revenue 4 2010-04-01 2010-04-01 false New transitional rules imposing tax on...

  6. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible §...

  7. 26 CFR 31.3102-3 - Collection of, and liability for, employee tax on tips.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ..., an amount equal to wages as defined in section 3121(a) except that tips and noncash remuneration... section 3401(a) (exclusive of tips); and (iii) The amount of taxes imposed on the remuneration of an... amounts deducted from an employee's remuneration in excess of the correct amount of employee tax, see §...

  8. 26 CFR 31.3102-3 - Collection of, and liability for, employee tax on tips.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ..., an amount equal to wages as defined in section 3121(a) except that tips and noncash remuneration... section 3401(a) (exclusive of tips); and (iii) The amount of taxes imposed on the remuneration of an... amounts deducted from an employee's remuneration in excess of the correct amount of employee tax, see §...

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

    ERIC Educational Resources Information Center

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

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

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

    ERIC Educational Resources Information Center

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

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

  11. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... 2055(c) in effect provides that the deduction is based on the amount actually available for...

  12. 26 CFR 20.2055-3 - Effect of death taxes and administration expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... 2055(c) in effect provides that the deduction is based on the amount actually available for...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing corporation. (a... situated, or (2) The interest allowable as a deduction to the corporation under section 163 which is...

  14. Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

    ERIC Educational Resources Information Center

    Saunders, Katherine; Lower-Basch, Elizabeth

    2015-01-01

    Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

  15. 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…

  16. Lighting

    SciTech Connect

    Audin, L.

    1994-12-31

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

  17. Tax incentives as a solution to the uninsured: evidence from the self-employed.

    PubMed

    Gumus, Gulcin; Regan, Tracy L

    2013-11-01

    Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. PMID:24996752

  18. 19 CFR 4.21 - Exemptions from tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Exemptions from tonnage taxes. 4.21 Section 4.21... TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.21 Exemptions from tonnage taxes. (a) Tonnage taxes and light money shall be suspended in whole or in part whenever the...

  19. 26 CFR 25.2522(c)-1 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Disallowance of charitable, etc., deductions because of âprohibited transactionsâ in the case of gifts made before January 1, 1970. 25.2522(c)-1 Section 25.2522(c)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE...

  20. 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

  1. 26 CFR 15.1-1 - Elections to deduct.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Elections to deduct. 15.1-1 Section 15.1-1... Elections to deduct. (a) Manner of making election—(1) Election to deduct under section 617(a). The election... during such taxable year and after September 12, 1966. This election may be exercised by deducting...

  2. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  3. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  4. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  5. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  6. 42 CFR 409.82 - Inpatient hospital deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Inpatient hospital deductible. 409.82 Section 409... MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82 Inpatient hospital deductible. (a) General provisions—(1) The inpatient hospital deductible is a...

  7. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  8. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  10. 26 CFR 1.172-1 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Net operating loss deduction. 1.172-1 Section 1...-1 Net operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating...

  11. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... deposits and other deferred credits shall be determined as prescribed by 47 CFR part 36. (c) The interstate... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  12. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... deposits and other deferred credits shall be determined as prescribed by 47 CFR part 36. (c) The interstate... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  13. A General Framework for Modal Deduction

    NASA Technical Reports Server (NTRS)

    Frisch, Alan M.; Scherl, Richard B.

    1991-01-01

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

  14. Tax Reform and the Crisis of Financing Higher Education.

    ERIC Educational Resources Information Center

    Oberdorfer, Louis F.; And Others

    This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

  15. 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

  16. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  17. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  18. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  19. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... amendment by Tax Reform Act of 1969). 1.170-3 Section 1.170-3 Internal Revenue INTERNAL REVENUE SERVICE... amendment by Tax Reform Act of 1969). (a) In general. The deduction by a corporation in any taxable year for..., in the case of the second taxable year succeeding the contribution year, the portion of the...

  20. 26 CFR 301.6707-1T - Questions and answers relating to penalties for failure to furnish information regarding tax...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... penalty only if the interest is sold to an investor. No penalty will be imposed on a person for failure to... Number on a Return Q-13. What is the penalty for failure to include the tax shelter registration number on a return on which any deduction, loss, credit, other tax benefit, or any income attributable to...

  1. 19 CFR 4.20 - Tonnage taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... are filling vacancies which occurred on the voyage. 2 This special tax and light money do not apply if... interpretation relating to the collection of tonnage tax or to the refund of such tax when collected erroneously... adversely affected by a decision of the Commissioner of Customs relating to the collection of tonnage...

  2. Taxing Situations.

    ERIC Educational Resources Information Center

    Sabo, Sandra R.

    1995-01-01

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

  3. 22 CFR 512.22 - Deduction from pay.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an...

  4. 22 CFR 512.22 - Deduction from pay.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 22 Foreign Relations 2 2012-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an...

  5. 22 CFR 512.22 - Deduction from pay.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 22 Foreign Relations 2 2014-04-01 2014-04-01 false Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an...

  6. 22 CFR 512.22 - Deduction from pay.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 22 Foreign Relations 2 2011-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an...

  7. 40 CFR 72.95 - Allowance deduction formula.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Allowance deduction formula. 72.95... (CONTINUED) PERMITS REGULATION Compliance Certification § 72.95 Allowance deduction formula. The following formula shall be used to determine the total number of allowances to be deducted for the calendar...

  8. 29 CFR 1450.23 - Deduction from pay.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 4 2011-07-01 2011-07-01 false Deduction from pay. 1450.23 Section 1450.23 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE COLLECTIONS OF CLAIMS OWED THE UNITED STATES Salary Offset § 1450.23 Deduction from pay. (a) Deduction by salary offset,...

  9. 29 CFR 1450.23 - Deduction from pay.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Deduction from pay. 1450.23 Section 1450.23 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE COLLECTIONS OF CLAIMS OWED THE UNITED STATES Salary Offset § 1450.23 Deduction from pay. (a) Deduction by salary offset,...

  10. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from railroad retirement benefits. 408.42 Section 408.42 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an...

  11. 47 CFR 1.1929 - Deduction from employee's pay.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 47 Telecommunication 1 2010-10-01 2010-10-01 false Deduction from employee's pay. 1.1929 Section 1... Claims Owed the United States Salary Offset-Individual Debt § 1.1929 Deduction from employee's pay. (a) Deduction by salary offset, from an employee's current disposable pay, shall be subject to the...

  12. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 25 Indians 1 2014-04-01 2014-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the...

  13. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 25 Indians 1 2013-04-01 2013-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the...

  14. 22 CFR 512.22 - Deduction from pay.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 22 Foreign Relations 2 2013-04-01 2009-04-01 true Deduction from pay. 512.22 Section 512.22 Foreign Relations BROADCASTING BOARD OF GOVERNORS COLLECTION OF DEBTS UNDER THE DEBT COLLECTION ACT OF 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an...

  15. The Dynamics of Deductive Reasoning: An fMRI Investigation

    ERIC Educational Resources Information Center

    Rodriguez-Moreno, Diana; Hirsch, Joy

    2009-01-01

    Although the basis for deductive reasoning has been a traditional focus of philosophical discussion, the neural correlates and mechanisms that underlie deductive reasoning have only recently become the focus of scientific investigation. In syllogistic deductive reasoning information presented in two related sequential premises leads to a…

  16. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively...

  17. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Additive or deductive items... 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall be the...

  18. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit...

  19. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 5 2011-10-01 2011-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive...

  20. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 4 2011-10-01 2011-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the...

  1. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the...

  2. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award...

  3. 48 CFR 1836.213-370 - Additive and deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively...

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 48 Federal Acquisition Regulations System 3 2011-10-01 2011-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the...

  6. 48 CFR 1436.571 - Additive and deductive items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit...

  7. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive...

  8. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Net operating loss deduction. 404.1085... Income 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  9. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Net operating loss deduction. 404.1085... Income 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  10. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Net operating loss deduction. 404.1085... Income 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  11. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Net operating loss deduction. 404.1085... Income 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  12. 20 CFR 404.1085 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Net operating loss deduction. 404.1085... Income 404.1085 Net operating loss deduction. When determining your net earnings from self-employment, you disregard the deduction provided by section 172 of the Code that relates to net operating...

  13. 20 CFR 404.1090 - Personal exemption deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Personal exemption deduction. 404.1090... Income 404.1090 Personal exemption deduction. The deduction provided by section 151 of the Code, relating to personal exemptions, is excluded in determining net earnings from self-employment....

  14. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... deducted from gross tonnage in deriving net tonnage. (b) General. (1) A deductible space must be used exclusively for, and be reasonable in size for, its intended purpose. (2) When a space is larger than necessary for the safe and efficient operation of deductible equipment, only the space occupied by...

  15. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... deducted from gross tonnage in deriving net tonnage. (b) General. (1) A deductible space must be used exclusively for, and be reasonable in size for, its intended purpose. (2) When a space is larger than necessary for the safe and efficient operation of deductible equipment, only the space occupied by...

  16. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... deducted from gross tonnage in deriving net tonnage. (b) General. (1) A deductible space must be used exclusively for, and be reasonable in size for, its intended purpose. (2) When a space is larger than necessary for the safe and efficient operation of deductible equipment, only the space occupied by...

  17. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... deducted from gross tonnage in deriving net tonnage. (b) General. (1) A deductible space must be used exclusively for, and be reasonable in size for, its intended purpose. (2) When a space is larger than necessary for the safe and efficient operation of deductible equipment, only the space occupied by...

  18. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

  19. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 2 2012-10-01 2012-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY (CONTINUED) DOCUMENTATION AND MEASUREMENT OF VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine room deduction is either a percentage of...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement...

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

    PubMed

    Nelson, C T

    1986-07-01

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

  2. 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

  3. Deferred compensation for tax-exempt entities.

    PubMed

    Rich, C; Jenkins, G E

    1993-10-01

    Many executives in tax-exempt organizations, including healthcare executives, find their tax-advantaged savings opportunities dramatically reduced today compared to previous years. The benefit of employer-sponsored, "qualified" retirement and savings programs has been severely limited by ever-increasing tax restrictions on such plans when they are offered by tax-exempt organizations. And the opportunity for tax-sheltered personal investments has virtually disappeared. One of the last remaining opportunities for tax-advantaged savings in tax-exempt organizations is an employer-sponsored, non-qualified, deferred compensation plan, an option that appears increasingly attractive in light of the recently enacted increased personal tax rates. PMID:10145882

  4. 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.…

  5. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e) Interest... the provisions of 4 CFR 102.13. (f) An employee's payment, whether voluntary or involuntary, of all or... 34 Education 1 2010-07-01 2010-07-01 false Deductions process. 32.10 Section 32.10...

  6. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 7 Agriculture 7 2011-01-01 2011-01-01 false Deductions. 718.109 Section 718.109 Agriculture Regulations of the Department of Agriculture (Continued) FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE FARM MARKETING QUOTAS, ACREAGE ALLOTMENTS, AND PRODUCTION ADJUSTMENT PROVISIONS APPLICABLE TO MULTIPLE...

  7. Deducting worthless oil and gas properties

    SciTech Connect

    Maines, B.; Brock, H.

    1981-12-01

    This article traces development of the current position of the Internal Revenue Service and examines the problems encountered by taxpayers in substantiating worthlessness of undeveloped properties. The appropriate time for taking the loss deduction has changed from the time title is relinquished to the time the property becomes worthless as determined by identifiable events. Criteria for determining worthlessness are covered. 35 references.

  8. 26 CFR 1.632-1 - Tax on sale of oil or gas properties.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... of such property or interest therein, without regard to section 632. The proportion of the tax (or surtax) so computed, indicated by the ratio which the taxpayer's taxable income from the sale of the... appertaining thereto and less its proportion of any general deductions, shall be the taxable...

  9. 26 CFR 1.632-1 - Tax on sale of oil or gas properties.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... of such property or interest therein, without regard to section 632. The proportion of the tax (or surtax) so computed, indicated by the ratio which the taxpayer's taxable income from the sale of the... appertaining thereto and less its proportion of any general deductions, shall be the taxable...

  10. 12 CFR 220.124 - Installment sale of tax-shelter programs as arranging for credit.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... arranging for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM CREDIT BY BROKERS AND DEALERS (REGULATION T) Interpretations 220... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or...

  11. 26 CFR 1.665(d)-1A - Taxes imposed on the trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 10,000 Capital gain deduction 5,000 Personal exemption 100 17,100 Taxable income 12,900 Total income... taxable year bears to the sum of the items of tax preference of the trust for such taxable year which...

  12. 26 CFR 1.665(d)-1A - Taxes imposed on the trust.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 10,000 Capital gain deduction 5,000 Personal exemption 100 17,100 Taxable income 12,900 Total income... taxable year bears to the sum of the items of tax preference of the trust for such taxable year which...

  13. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid... trust taxable income (computed without the dividends paid deduction) by $20 to $120. Thus, taking...

  14. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid... trust taxable income (computed without the dividends paid deduction) by $20 to $120. Thus, taking...

  15. 26 CFR 1.860-3 - Interest and additions to tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid... trust taxable income (computed without the dividends paid deduction) by $20 to $120. Thus, taking...

  16. 26 CFR 1.6694-1 - Section 6694 penalties applicable to tax return preparers.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... actuary for the plan. On the basis of this calculation, G completed and signed the tax return. It is later... section 404 limit on deductible amounts made by the actuary. G had no reason to believe that the actuary's... actuary did not know all of the relevant facts or that the calculation of the limit on...

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

    ERIC Educational Resources Information Center

    svoll, Hvard

    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

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

    ERIC Educational Resources Information Center

    Åsvoll, Håvard

    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…

  19. 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.

  20. 26 CFR 1.194-2 - Amount of deduction allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... deduction allowable. (a) General rule. The allowable monthly deduction with respect to reforestation expenditures made in a taxable year is determined by dividing the amount of reforestation expenditures made in... subject to election. A taxpayer may elect to amortize up to $10,000 of qualifying...

  1. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  2. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

    ... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Deductions from pay. 831.1003 Section 831.1003 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) RETIREMENT CSRS Offset § 831.1003 Deductions from pay. (a) Except as otherwise provided in...

  3. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Part B annual deductible. 410.160 Section 410.160 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.160 Part B annual deductible. (a) Basic rule. Except...

  4. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Part B annual deductible. 410.160 Section 410.160 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE... count toward meeting that deductible: (1) Home health services. (2) Pneumococcal, influenza,...

  5. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Part B annual deductible. 410.160 Section 410.160 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE... count toward meeting that deductible: (1) Home health services. (2) Pneumococcal, influenza,...

  6. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Part B annual deductible. 410.160 Section 410.160 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE... count toward meeting that deductible: (1) Home health services. (2) Pneumococcal, influenza,...

  7. 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

  8. Automated deduction for first-order logic with equality

    Energy Science and Technology Software Center (ESTSC)

    2003-09-01

    Otter 3.3 is the current version of ANL's automated deduction system designed to search for proofs and countermodels of conjectures stated in first-order logic with equality. It is used mostly for research in mathematics and logic and also for various applications requiring deductive data processing.

  9. Automated deduction for first-order logic with equality

    Energy Science and Technology Software Center (ESTSC)

    2001-06-01

    Otter 3.2 is the current version of ANL's automated deduction system designed to search for proofs and countermodels of conjectures stated in first-order logic with equality. It is used mostly for research in mathematics and logic and also for various applications requiring deductive data processing.

  10. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Spaces deducted from gross tonnage. 69.119 Section 69... VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.119 Spaces deducted from gross tonnage. (a) Purpose. This section lists the requirements for spaces (other than propelling machinery spaces under §...

  11. 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…

  12. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine...) Space below the crown. The crown is the top of the main space of the engine room to which the heights...

  13. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine...) Space below the crown. The crown is the top of the main space of the engine room to which the heights...

  14. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  15. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 25 Indians 1 2012-04-01 2011-04-01 true Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  16. 25 CFR 163.25 - Forest management deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 25 Indians 1 2011-04-01 2011-04-01 false Forest management deductions. 163.25 Section 163.25 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER GENERAL FORESTRY REGULATIONS Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions...

  17. 5 CFR 841.503 - Amounts of employee deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Amounts of employee deductions. 841.503 Section 841.503 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES RETIREMENT SYSTEM-GENERAL ADMINISTRATION Employee Deductions...

  18. 40 CFR 74.49 - Calculation for deducting allowances.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    .... 74.49 Section 74.49 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR... be used to determine the total number of allowances to be deducted for the calendar year from the... transfer deadline applicable to that year: Total allowances deducted = Tons emitted + Allowances...

  19. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Deductions from regular annuity rate. 226.35 Section 226.35 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and...

  20. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Deductions from regular annuity rate. 226.35 Section 226.35 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and...

  1. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Deductions from regular annuity rate. 226.35 Section 226.35 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and...

  2. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deductions from regular annuity rate. 226.35 Section 226.35 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and...

  3. 20 CFR 226.35 - Deductions from regular annuity rate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Deductions from regular annuity rate. 226.35 Section 226.35 Employees' Benefits RAILROAD RETIREMENT BOARD REGULATIONS UNDER THE RAILROAD RETIREMENT ACT... § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and...

  4. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  5. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  6. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Part B blood deductible. 410.161 Section 410.161... PROGRAM SUPPLEMENTARY MEDICAL INSURANCE (SMI) BENEFITS Payment of SMI Benefits § 410.161 Part B blood deductible. (a) General rules. (1) As used in this section, packed red cells means the red blood cells...

  7. 26 CFR 1.219-1 - Deduction for retirement savings.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... wife, who are otherwise eligible to contribute to an individual retirement account, live in a community... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Deduction for retirement savings. 1.219-1... Deduction for retirement savings. (a) In general. Subject to the limitations and restrictions of...

  8. 7 CFR 273.9 - Income and deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 4 2010-01-01 2010-01-01 false Income and deductions. 273.9 Section 273.9 Agriculture Regulations of the Department of Agriculture (Continued) FOOD AND NUTRITION SERVICE, DEPARTMENT OF AGRICULTURE FOOD STAMP AND FOOD DISTRIBUTION PROGRAM CERTIFICATION OF ELIGIBLE HOUSEHOLDS § 273.9 Income and deductions. (a) Income...

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

    PubMed

    Nelson, C T

    1985-06-01

    This report provides an improved measure of year to year changes in household purchasing power and of differences in purchasing power between subgroups of the US population. 4 types of taxes are simulated and subsequently deducted from the total money income received by households in order to estimate after tax income: 1) federal individual income taxes; 2) state individual income taxes; 3) FICA and Federal retirement payroll taxes; and 4) property taxes on owner occupied housing. Results show that: 1) mean household income after taxes was $20,000 in 1983, up by 2.4% over the 1982 figure after accounting for the 3.2% rise in consumer prices; 2) this mean household income before taxes ($25,400) increased between 1982 and 1983 by 1.2%; 3) taxes absorbed about 21% of the total money income received by households, down slightly from 22% in 1982; 4) households paid an average of $5890 in taxes in 1983, about $170 lower than paid in 1982; 5) the mean after tax income of households increased in 1983 in the Northeast, South, and West regions, but in the Midwest region no significant increase was observed; 6) married couples with children recorded a real increase of 2.6% in mean after tax income, yet married couples without children had after tax incomes that were 3.3% higher in 1983; and 7) the mean income after taxes for households with a householder age 65 years and over showed no significant increase in 1983. The payment of the 4 types of taxes simulated in this study reduced the income available to households by about $463 billion in 1983. 92% of US households paid 1 or more of the taxes covered in this study in 1983. The combination of Internal Revenue Service (IRS) tax return statistics with the March Current Population Survey (CPS) income data may affect these estimates to a small degree because the IRS returns include these units which are not contained in the CPS universe: 1) prior year delinquent returns; 2) returns of Armed Forces members living overseas or on base without families; and 3) returns of decedents. PMID:12314091

  10. 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

  11. Deductibility of Expenses for Studying Abroad

    ERIC Educational Resources Information Center

    Slater, Robert; Hart, Dana L.

    2015-01-01

    In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past

  12. Deductibility of Expenses for Studying Abroad

    ERIC Educational Resources Information Center

    Slater, Robert; Hart, Dana L.

    2015-01-01

    In this paper the authors examine the tax treatment of study abroad expenses for students who engage in study abroad activities. Study abroad activity has increased dramatically at U.S. universities. The Institute of International Education (IIE) reports that 289,408 U.S. students studied abroad in 2013 up 2.1% from 2012 (IIE 2014). Over the past…

  13. 18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... for property of pipeline companies constructed or acquired after January 1, 1970. 2.67 Section 2.67... Natural Gas Act § 2.67 Calculation of taxes for property of pipeline companies constructed or acquired... taxes—Other property,” it will remain the Commission's policy to deduct such balances from the rate...

  14. 18 CFR 2.67 - Calculation of taxes for property of pipeline companies constructed or acquired after January 1...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... for property of pipeline companies constructed or acquired after January 1, 1970. 2.67 Section 2.67... Natural Gas Act § 2.67 Calculation of taxes for property of pipeline companies constructed or acquired... taxes—Other property,” it will remain the Commission's policy to deduct such balances from the rate...

  15. 26 CFR 1.57-4 - Limitation on amounts treated as items of tax preference for taxable years beginning before...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... tax preference: Excess amortization of certified pollution control facilities $45,000 Capital gains... preference: Excess amortization of certified pollution control facilities 45,000 Capital gains deduction 60... amortization of certified pollution control facilities 45,000 105,000 Less: Lesser of capital gains...

  16. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 26 CFR 1.1348-2 - Computation of the fifty-percent maximum tax on earned income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... following examples: Example 1. (i) H and W, married calendar-year taxpayers filing a joint return, have the following items of income, deductions, and tax preference for 1976: (a) Salary $155,000 (b) Dividends and... and W have earned taxable income of $72,857 determined in the following manner: (a) Earned income...

  19. 26 CFR 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of income and deduction relating to excess investment interest are as follows: United States France... per-country foreign tax credit limitation, his excess investment interest from France and Germany... attributable to France is limited as follows: Total worldwide excess ($90,000)/Total separately...

  20. Women and Tax Policy.

    ERIC Educational Resources Information Center

    Ruttenberg, Ruth; McCarthy, Amy

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

  1. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  2. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  3. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  4. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from age 72 special payments. 408.45... § 408.45 Deduction from age 72 special payments. (a) Deduction of premiums. SMI premiums are deducted from age 72 special payments made under section 228 of the Act or the payments are withheld...

  5. 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.

  6. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes...

  7. The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

    PubMed

    Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

    2015-07-01

    The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. PMID:26085486

  8. A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

    PubMed

    Crain, J L; Morris, J L; Ballard, M R

    1990-01-01

    After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs. PMID:10105575

  9. Kinematic mental simulations in abduction and deduction

    PubMed Central

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

    2013-01-01

    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

  10. High-Deductible Health Plans: Are Vulnerable Families Enrolled?

    PubMed Central

    Galbraith, Alison A.; Ross-Degnan, Dennis; Soumerai, Stephen B.; Miroshnik, Irina; Wharam, J. Frank; Kleinman, Kenneth; Lieu, Tracy A.

    2009-01-01

    OBJECTIVE There is concern that high-deductible health plans may have negative effects on vulnerable groups. The objective of this study was to compare the characteristics of families who have children and switch to high-deductible health plans with those who stay in traditional plans. METHODS This double-cohort study included families who had children aged <18 years and were enrolled in a Massachusetts health plan through employers who did not offer a choice of health plans. We identified families who had traditional health maintenance organization plans for a 12-month baseline period between 2001 and 2004 and compared families whose coverage was then switched to a high-deductible health plan by their employers with similar families whose employer chose to remain in the traditional plan (controls). Data came from health plan enrollment and claims datasets and census data. We used multivariate logistic regression models to compare the characteristics of families who were switched to high-deductible health plans with controls. RESULTS We identified 839 families who had children and whose employer switched them to high-deductible health plans and 5133 controls. Among families with large employers, the adjusted odds of the employer switching to a high-deductible health plan were higher for families living in high-poverty neighborhoods. Among families with small employers, the adjusted odds of the employer switching to a high-deductible health plan were lower for families with more children, above-average family morbidity, and baseline total expenditures >$7000. CONCLUSIONS Among families with large employers offering a single health plan, those from low-income neighborhoods are more likely to be switched to high-deductible health plans. In contrast, families with small employers offering a single plan are more likely to be switched to high-deductible health plans if they are healthier and have lower baseline costs. These findings suggest that families with children in high-deductible plans may represent two distinct groups, one with higher-risk characteristics and another with lower-risk characteristics compared with those in traditional plans. PMID:19336350

  11. State Taxes in 1968.

    ERIC Educational Resources Information Center

    Roderick, Ellen; Goodenough, Linda

    This report describes tax revenues in fiscal year 1968 and tax legislation enacted during the calendar year 1968, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1968 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1967 to 1968. Major

  12. State Taxes in 1967.

    ERIC Educational Resources Information Center

    Bodley, Joanne H.

    This report describes tax revenues in fiscal year 1967 and tax legislation enacted during the calendar year 1967, for all 50 States. The amount and percent of the total for major sources of tax revenue during fiscal 1967 are listed by State as are the amount per capita and percent change in the States' total tax revenues from 1966 to 1967. Major…

  13. 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

  14. 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…

  15. Deductive way of reasoning about the internet AS level topology

    NASA Astrophysics Data System (ADS)

    Dávid, Szabó; Attila, Kőrösi; József, Bíró; András, Gulyás

    2015-11-01

    Our current understanding about the AS level topology of the Internet is based on measurements and inductive-type models which set up rules describing the behavior (node and edge dynamics) of the individual ASes and generalize the consequences of these individual actions for the complete AS ecosystem using induction. In this paper we suggest a third, deductive approach in which we have premises for the whole AS system and the consequences of these premises are determined through deductive reasoning. We show that such a deductive approach can give complementary insights into the topological properties of the AS graph. While inductive models can mostly reflect high level statistics (e.g., degree distribution, clustering, diameter), deductive reasoning can identify omnipresent subgraphs and peering likelihood. We also propose a model, called YEAS, incorporating our deductive analytical findings that produces topologies contain both traditional and novel metrics for the AS level Internet. Project supported by Ericsson and partially supported by the Hungarian Scientific Research Fund (Grant No. OTKA 108947).

  16. 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…

  17. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... section 168) in the hands of the second corporation by reason of section 168(e)(4) (A)(i) and (D). (c... arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue... (CONTINUED) Items Not Deductible § 1.267(a)-2T Temporary regulations; questions and answers arising under...

  18. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... section 168) in the hands of the second corporation by reason of section 168(e)(4) (A)(i) and (D). (c... arising under the Tax Reform Act of 1984 (temporary). 1.267(a)-2T Section 1.267(a)-2T Internal Revenue... (CONTINUED) Items Not Deductible § 1.267(a)-2T Temporary regulations; questions and answers arising under...

  19. Federal tax considerations in structuring oil and gas investments for institutional investors

    SciTech Connect

    Gelinas, A.J.A.

    1983-03-01

    An analysis of the federal income tax considerations involved in structuring oil and gas investments for institutional investors finds that acquisitions of working interests are best suited for taxable institutions since they can use the special deductions provided by the Internal Revenue Code for intangible drilling and developments costs and depletion. If the institution is not to participate in the management of the drilling program and desires to limit its exposure to liability, the most suitable investment vehicle is a limited partnership. Investments in royalties or net profits interests are suitable for both taxable and tax-exempt institutions.

  20. 26 CFR 1.263(a)-3 - Election to deduct or capitalize certain expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... to treat capital expenditures as deductible expenses or as deferred expenses, or to treat deductible expenses as capital expenditures. (b) The sections referred to in paragraph (a) of this section include:...

  1. 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.

  2. 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

  3. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Amounts deducted from cash wages-general. 778.304 Section 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash...

  4. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 29 Labor 3 2012-07-01 2012-07-01 false Amounts deducted from cash wages-general. 778.304 Section 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash...

  5. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Amounts deducted from cash wages-general. 778.304 Section 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash...

  6. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 29 Labor 3 2013-07-01 2013-07-01 false Amounts deducted from cash wages-general. 778.304 Section 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash...

  7. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted from cash wages-general. 778.304 Section 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... Special Problems How Deductions Affect the Regular Rate § 778.304 Amounts deducted from cash...

  8. 42 CFR 409.89 - Exemption of kidney donors from deductible and coinsurance requirements.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

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

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Exemption of kidney donors from deductible and... Deductibles and Coinsurance § 409.89 Exemption of kidney donors from deductible and coinsurance requirements... furnished to an individual in connection with the donation of a kidney for transplant surgery....

  13. 26 CFR 1.167(a)-10 - When depreciation deduction is allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false When depreciation deduction is allowable. 1.167... Corporations § 1.167(a)-10 When depreciation deduction is allowable. (a) A taxpayer should deduct the proper depreciation allowance each year and may not increase his depreciation allowances in later years by reason...

  14. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; deductions for expenses, losses, etc. 20.2106-2 Section 20.2106-2 Internal Revenue INTERNAL REVENUE SERVICE...; deductions for expenses, losses, etc. (a) In computing the taxable estate of a nonresident who was not a... allowable deduction under paragraph (a)(2) of § 20.2106-1, relating to charitable, etc., transfers, if...

  15. 26 CFR 20.2053-5 - Deductions for charitable, etc., pledges or subscriptions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Deductions for charitable, etc., pledges or... § 20.2053-5 Deductions for charitable, etc., pledges or subscriptions. (a) A pledge or a subscription... have constituted an allowable deduction under section 2055 (relating to charitable, etc.,...

  16. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Net operating loss deduction. 1.1244(d)-4... 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  17. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Net operating loss deduction. 1.1244(d)-4... 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  18. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Net operating loss deduction. 1.1244(d)-4... 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  19. 26 CFR 1.1244(d)-4 - Net operating loss deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Net operating loss deduction. 1.1244(d)-4... 1.1244(d)-4 Net operating loss deduction. (a) General rule. For purpose of section 172, relating to the net operating loss deduction, any amount of loss that is treated as an ordinary loss under...

  20. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  1. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2013-07-01 2013-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  2. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2014-07-01 2014-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  3. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2011-07-01 2011-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  4. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 38 Pensions, Bonuses, and Veterans' Relief 1 2012-07-01 2012-07-01 false Authorization for deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and... Authorization for deduction of premiums from compensation, retirement pay, or pension. Deductions from...

  5. 26 CFR 1.182-6 - Election to deduct land clearing expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Election to deduct land clearing expenditures. 1....182-6 Election to deduct land clearing expenditures. (a) Manner of making election. The election to deduct expenditures for land clearing provided by section 182(a) shall be made by means of a...

  6. 20 CFR 404.453 - Penalty deductions for failure to report earnings timely.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Penalty deductions for failure to report... Penalty deductions for failure to report earnings timely. (a) Penalty for failure to report earnings... for failure to report earnings timely (see 404.454) does not exist; (3) A deduction is...

  7. 26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... of public utilities. 1.247-1 Section 1.247-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF....247-1 Deduction for dividends paid on preferred stock of public utilities. (a) Amount of deduction. (1) A deduction is provided in section 247 for dividends paid during the taxable year by certain...

  8. 46 CFR 42.20-60 - Deduction for superstructures and trunks.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 46 Shipping 2 2012-10-01 2012-10-01 false Deduction for superstructures and trunks. 42.20-60... FOREIGN VOYAGES BY SEA Freeboards § 42.20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction from the freeboard shall be 14...

  9. 46 CFR 42.20-60 - Deduction for superstructures and trunks.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 2 2014-10-01 2014-10-01 false Deduction for superstructures and trunks. 42.20-60... FOREIGN VOYAGES BY SEA Freeboards § 42.20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction from the freeboard shall be 14...

  10. 46 CFR 42.20-60 - Deduction for superstructures and trunks.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 46 Shipping 2 2010-10-01 2010-10-01 false Deduction for superstructures and trunks. 42.20-60... FOREIGN VOYAGES BY SEA Freeboards § 42.20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction from the freeboard shall be 14...

  11. 46 CFR 42.20-60 - Deduction for superstructures and trunks.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 46 Shipping 2 2011-10-01 2011-10-01 false Deduction for superstructures and trunks. 42.20-60... FOREIGN VOYAGES BY SEA Freeboards § 42.20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction from the freeboard shall be 14...

  12. 46 CFR 42.20-60 - Deduction for superstructures and trunks.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 2 2013-10-01 2013-10-01 false Deduction for superstructures and trunks. 42.20-60... FOREIGN VOYAGES BY SEA Freeboards § 42.20-60 Deduction for superstructures and trunks. (a) Where the effective length of superstructures and trunks is 1.0L, the deduction from the freeboard shall be 14...

  13. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deductible under this paragraph (b), an estate may preserve the estate's right to claim a refund for claims... deductible under this paragraph (c), the estate may preserve the estate's right to claim a refund for claims... estate's right to claim a refund for claims that mature and become deductible after the expiration of...

  14. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deductible under this paragraph (b), an estate may preserve the estate's right to claim a refund for claims... deductible under this paragraph (c), the estate may preserve the estate's right to claim a refund for claims... estate's right to claim a refund for claims that mature and become deductible after the expiration of...

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  16. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  17. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 7 Agriculture 1 2013-01-01 2013-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for...

  18. 24 CFR 17.101 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 24 Housing and Urban Development 1 2013-04-01 2013-04-01 false Procedures for salary offset: when deductions may begin. 17.101 Section 17.101 Housing and Urban Development Office of the Secretary, Department... Government Salary Offset § 17.101 Procedures for salary offset: when deductions may begin. (a) Deductions...

  19. 20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final...

  20. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 29 Labor 3 2014-07-01 2014-07-01 false Effect of improper deductions from salary. 541.603 Section... OUTSIDE SALES EMPLOYEES Salary Requirements § 541.603 Effect of improper deductions from salary. (a) An employer who makes improper deductions from salary shall lose the exemption if the facts demonstrate...