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Sample records for lighting tax deduction

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

    SciTech Connect

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

    2004-09-30

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

  2. 29 CFR 531.38 - Amounts deducted for taxes.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. Following new tax rules on charitable deductions.

    PubMed

    Luecke, R W; Sossi, F T

    1994-11-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

    Spence, Robert W.; Dakan, T. Teal

    1982-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 1.164-1 - Deduction for taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

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

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    ERIC Educational Resources Information Center

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

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

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

    SciTech Connect

    Deru, M.

    2007-02-01

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

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

    SciTech Connect

    Deru, M.

    2007-05-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 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...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 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,...

  10. 18 CFR 367.4092 - Account 409.2, Income taxes, other income and deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  11. 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…

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    NASA Astrophysics Data System (ADS)

    Naseem, Almas; Reesor, Mark

    2011-11-01

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

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

    ERIC Educational Resources Information Center

    Bottiglieri, William A.; Reville, Patrick J.

    2012-01-01

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

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

    ERIC Educational Resources Information Center

    Flygare, Thomas J.

    1983-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  20. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2014 CFR

    2014-01-01

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

  1. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  2. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2012 CFR

    2012-01-01

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

  3. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 5 CFR 839.902 - Will my CSRS retirement deductions be used to pay the Social Security taxes for the period of the...

    Code of Federal Regulations, 2013 CFR

    2013-01-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. Changes Affecting Faculty Deductions.

    ERIC Educational Resources Information Center

    Hoyt, Christopher R.

    1987-01-01

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

  10. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  11. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  12. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  13. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  14. 26 CFR 20.2207A-1 - Right of recovery of estate taxes in the case of certain marital deduction property.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  16. 26 CFR 1.809-5 - Deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  4. A Primer on Taxes

    ERIC Educational Resources Information Center

    AGB Reports, 1978

    1978-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    PubMed

    Lurie, Ithai Z; Minicozzi, Alexandra

    2010-12-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    ERIC Educational Resources Information Center

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

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1988

    1988-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  12. 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....

  13. 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,...

  14. 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...

  15. 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...

  16. 26 CFR 1.461-1 - General rule for taxable year of deduction.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 26 CFR 1.247-1 - Deduction for dividends paid on preferred stock of public utilities.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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...

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  1. Tax Reform Implications for Rural Communities and Farmers.

    ERIC Educational Resources Information Center

    Durst, Ron L.; Reeder, Richard J.

    1987-01-01

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

  2. Deductive Puzzling

    ERIC Educational Resources Information Center

    Wanko, Jeffrey J.

    2010-01-01

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

  3. Income Tax Guidance for Educators Seeking a Doctorate.

    ERIC Educational Resources Information Center

    Seay, Robert A.

    1988-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. Limits set on lobbying deductions

    SciTech Connect

    Nelson, G.L. )

    1994-01-01

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

  7. 26 CFR 1.1202-1 - Deduction for capital gains.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  8. 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...

  9. 26 CFR 1.267(a)-1 - Deductions disallowed.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 26 CFR 1.611-1 - 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...

  16. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 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...

  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 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...

  20. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  2. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  4. 26 CFR 1.601-1 - Special deduction for bank affiliates.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  5. 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)...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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...

  11. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  14. 26 CFR 1.611-1 - Allowance of deduction for depletion.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  15. 26 CFR 1.615-6 - Election to deduct under section 615.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 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...

  17. 26 CFR 1.170A-1 - Charitable, etc., contributions and gifts; allowance of deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  18. 26 CFR 1.182-3 - Definition, exceptions, etc., relating to deductible expenditures.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  20. 26 CFR 1.168(k)-1 - Additional first year depreciation deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Keener, Sandra C.

    1992-01-01

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

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

    PubMed

    Taylor, Mark

    2004-11-22

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

  3. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  4. 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)...

  5. 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)...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  7. 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 §...

  8. 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 §...

  9. 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 §...

  10. 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 §...

  11. 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 §...

  12. 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 §...

  13. 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 §...

  14. 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 §...

  15. 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 §...

  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 1.194-2 - Amount of deduction allowable.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. Semiotic labelled deductive systems

    SciTech Connect

    Nossum, R.T.

    1996-12-31

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

  19. High-deductible health plans.

    PubMed

    2014-05-01

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

  20. 26 CFR 1.547-5 - 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...

  1. 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...

  2. A Tax Break for Teachers. Take Advantage!

    ERIC Educational Resources Information Center

    Milam, Edward E.

    1974-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  5. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 1.221-1 - Deduction for interest paid on qualified education loans after December 31, 2001.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 1.221-2 - Deduction for interest due and paid on qualified education loans before January 1, 2002.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. Annual Income Tax Guide.

    ERIC Educational Resources Information Center

    Exceptional Parent, 1990

    1990-01-01

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

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

    PubMed Central

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

    2015-01-01

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

  10. 26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 1.663(a)-3 - Denial of double deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  17. 25 CFR 20.311 - What amounts will the Bureau deduct from earned income?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  18. 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...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.267(a)-1 - Deductions disallowed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. Tax Reform and Individual Giving to Higher Education.

    ERIC Educational Resources Information Center

    Auten, Gerald E.; Rudney, Gabriel G.

    1986-01-01

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

  8. 26 CFR 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 20.2056(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...

  10. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 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...

  12. 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...

  13. 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...

  14. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  15. 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...

  16. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 26 CFR 20.2056(b)-2 - Marital deduction; interest in unidentified assets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 26 CFR 1.482-1A - Allocation of income and deductions among taxpayers.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 26 CFR 1.911-6 - Disallowance of deductions, exclusions, and credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  5. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  7. Deductibles in health insurance

    NASA Astrophysics Data System (ADS)

    Dimitriyadis, I.; Öney, Ü. N.

    2009-11-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. Describing Young Children's Deductive Reasoning.

    ERIC Educational Resources Information Center

    Reid, David A.

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

  10. Tax and Spend.

    ERIC Educational Resources Information Center

    Currents, 1995

    1995-01-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    ERIC Educational Resources Information Center

    Congressional Budget Office, 2010

    2010-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  17. Equitable renewable energy tax credits for industry

    SciTech Connect

    Short, W.

    1983-11-01

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

  18. 26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  19. 26 CFR 1.1502-21A - Consolidated net operating loss deduction generally applicable for consolidated return years...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 26 CFR 1.367(a)-6T - Transfer of foreign branch with previously deducted losses (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  1. 26 CFR 1.1366-2 - Limitations on deduction of passthrough items of an S corporation to its shareholders.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 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...

  3. 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...

  4. 26 CFR 20.2055-1 - Deduction for transfers for public, charitable, and religious uses; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 26 CFR 1.681(a)-2 - Limitation on charitable contributions deduction of trusts with trade or business income.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  12. 26 CFR 20.2056(d)-3 - Marital deduction; effect of disclaimers of pre-January 1, 1977 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 pre-January 1, 1977 transfers. 20.2056(d)-3 Section 20.2056(d)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate §...

  13. 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

  14. 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…

  15. 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...

  16. 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. (a) Nondeductibility of expenses allocable...

  17. 26 CFR 301.6362-4 - Rules for adjustments relating to qualified resident taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... and the political subdivisions thereof which under the law of the State is subject to the tax; over (2.... (c) Credits for taxes of other jurisdictions—(1) In general. A State tax law that provides for a... income tax deduction. For purposes of section 6362 (b)(1)(B) and (c)(3)(B), and §§ 301.6362-2 and...

  18. Mathematical Induction: Deductive Logic Perspective

    ERIC Educational Resources Information Center

    Dogan, Hamide

    2016-01-01

    Many studies mentioned the deductive nature of Mathematical Induction (MI) proofs but almost all fell short in explaining its potential role in the formation of the misconceptions reported in the literature. This paper is the first of its kind looking at the misconceptions from the perspective of the abstract of the deductive logic from one's…

  19. 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)

  20. 42 CFR 417.158 - Payroll deductions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 3 2010-10-01 2010-10-01 false Payroll deductions. 417.158 Section 417.158 Public....158 Payroll deductions. Each employing entity that provides payroll deductions as a means of paying... employee's contribution, if any, to be paid through payroll deductions....

  1. 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)

  2. 26 CFR 1.9200-1 - Deduction for motor carrier operating authority.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Deduction for motor carrier operating authority... motor carrier operating authority. (a) In general. Section 266 of the Economic Recovery Tax Act of 1981... either held one or more motor carrier operating authorities on July 1, 1980, or later acquired a...

  3. 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... motor carrier operating authority. (a) In general. Section 266 of the Economic Recovery Tax Act of 1981... either held one or more motor carrier operating authorities on July 1, 1980, or later acquired a...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Deduction for motor carrier operating authority... motor carrier operating authority. (a) In general. Section 266 of the Economic Recovery Tax Act of 1981... either held one or more motor carrier operating authorities on July 1, 1980, or later acquired a...

  5. 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.

  6. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Treatment of salvage and reinsurance in computing âlosses incurredâ deduction, taxable years beginning before January 1, 1990 (temporary). 1.832-7T Section 1.832-7T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Other...

  8. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  9. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  10. 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

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  11. 26 CFR 20.2055-4 - Disallowance of charitable, etc., deductions because of “prohibited transactions” in the case of...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... because of âprohibited transactionsâ in the case of decedents dying before January 1, 1970. 20.2055-4... AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate § 20.2055-4... dying before January 1, 1970. (a) Sections 503(e) and 681(b)(5) provides that no deduction which...

  13. 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.

  14. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... (CONTINUED) CLASSIFICATION AND APPRAISEMENT OF MERCHANDISE Valuation of Merchandise § 152.105 Deductive value...) of this section, deductions made for the value added by that processing will be based on...

  15. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860E-2... pass-thru entity. For example, in the case of a REIT, the tax is deductible in determining real estate.... For purposes of section 860E(e)(3), the term “agent” includes a broker (as defined in section...

  16. 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…

  17. 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....

  18. 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....

  19. 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....

  20. 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....

  1. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 42 Public Health 2 2010-10-01 2010-10-01 false Blood deductible. 409.87 Section 409.87 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.87 Blood deductible. (a) General provisions. (1) As used in...

  2. Deductive updating is not Bayesian.

    PubMed

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

    2015-07-01

    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 inferences. In Study 1, participants were given an initial "If P then Q rule" for a phenomenon on a recently discovered planet, told that "Q was true," and asked to make a judgment of either deductive validity or probabilistic likelihood of the putative conclusion that "P is true." They were then told the results of 1,000 observations. In the low-probability problem, 950 times P was false and Q was true, whereas 50 times P was true and Q was true. In the high-probability problem, these proportions were inverted. On the low-probability problem, probabilistic ratings and judgments of logical validity decreased. However, on the high-probability problem, probabilistic ratings remained high whereas judgments of logical validity significantly decreased. Confidence ratings were consistent with this different pattern for probabilistic and for deductive inferences. Study 2 replicated this result with another form of inference, "If P then Q. P is false." These results show that deductive updating is not explicable by Bayesian updating. PMID:25603167

  3. Deductive Verification of Cryptographic Software

    NASA Technical Reports Server (NTRS)

    Almeida, Jose Barcelar; Barbosa, Manuel; Pinto, Jorge Sousa; Vieira, Barbara

    2009-01-01

    We report on the application of an off-the-shelf verification platform to the RC4 stream cipher cryptographic software implementation (as available in the openSSL library), and introduce a deductive verification technique based on self-composition for proving the absence of error propagation.

  4. 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…

  5. 26 CFR 1.265-2 - Interest relating to tax exempt income.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... exempt from the taxes imposed by Subtitle A of the Code, is deductible. For rules as to the inclusion in... thereunder. (b) Special rule for certain financial institutions. (1) No deduction shall be disallowed, for... financial institution which is a face-amount certificate company registered under the Investment Company...

  6. Health insurance tax credits for workers: an efficient and effective administrative system.

    PubMed

    Etheredge, L

    2001-09-01

    This paper proposes an administrative system for health insurance tax credits for workers that would be efficient and effective. It features payroll deductions and automatic enrollment, which are proven methods to yield high enrollments at low cost. PMID:12856673

  7. 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...

  8. 26 CFR 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 5 2010-04-01 2010-04-01 false Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) 1.404(a)-1T Section 1.404(a... (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-1T Questions and...

  9. 26 CFR 1.404(a)-1T - Questions and answers relating to deductibility of deferred compensation and deferred benefits...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 5 2011-04-01 2011-04-01 false Questions and answers relating to deductibility of deferred compensation and deferred benefits for employees. (Temporary) 1.404(a)-1T Section 1.404(a... (CONTINUED) INCOME TAXES (CONTINUED) Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(a)-1T...

  10. Uncertain deduction and conditional reasoning.

    PubMed

    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

  11. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 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...

  12. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 2 2011-04-01 2011-04-01 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...

  13. 26 CFR 1.168(j)-1T - Questions and answers concerning tax-exempt entity leasing rules (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 2 2012-04-01 2012-04-01 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...

  14. 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,…

  15. 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.

  16. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  17. 26 CFR 1.901-3 - Reduction in amount of foreign taxes on foreign mineral income allowed as a credit.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... foreign mineral income if the deduction for depletion were determined under section 611 without regard to the deduction for percentage depletion under section 613, exceeds (ii) The amount of the tax computed... depletion cost depletion computed upon the adjusted depletion basis of the property. For purposes of...

  18. 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

    ... after January 1, 1970. Pursuant to the provisions of section 441(a)(4)(A) of the Tax Reform Act of 1969... taxes—Other property,” it will remain the Commission's policy to deduct such balances from the rate...

  19. 18 CFR 2.12 - Calculation of taxes for property of public utilities and licensees constructed or acquired after...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... constructed or acquired after January 1, 1970. Pursuant to the provisions of section 441(a)(4)(A) of the Tax... policy to deduct such balances from rate base in rate proceedings. (Secs. 3, 4, 15, 16, 301, 304,...

  20. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ... 7 Agriculture 7 2010-01-01 2010-01-01 false Deductions. 718.109 Section 718.109 Agriculture... Determination of Acreage and Compliance § 718.109 Deductions. (a) Any contiguous area which is not devoted to the crop being measured and which is not part of a skip-row pattern under § 718.108 shall be...

  1. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 7 Agriculture 7 2012-01-01 2012-01-01 false Deductions. 718.109 Section 718.109 Agriculture... Determination of Acreage and Compliance § 718.109 Deductions. (a) Any contiguous area which is not devoted to the crop being measured and which is not part of a skip-row pattern under § 718.108 shall be...

  2. 7 CFR 718.109 - Deductions.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... 7 Agriculture 7 2014-01-01 2014-01-01 false Deductions. 718.109 Section 718.109 Agriculture... Determination of Acreage and Compliance § 718.109 Deductions. (a) Any contiguous area which is not devoted to the crop being measured and which is not part of a skip-row pattern under § 718.108 shall be...

  3. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... deposits and other deferred credits shall be determined as prescribed by 47 CFR part 36. (c) The interstate... 47 Telecommunication 3 2012-10-01 2012-10-01 false Deducted items. 65.830 Section 65.830... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  4. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... deposits and other deferred credits shall be determined as prescribed by 47 CFR part 36. (c) The interstate... 47 Telecommunication 3 2013-10-01 2013-10-01 false Deducted items. 65.830 Section 65.830... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  5. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... deposits and other deferred credits shall be determined as prescribed by 47 CFR part 36. (c) The interstate... 47 Telecommunication 3 2014-10-01 2014-10-01 false Deducted items. 65.830 Section 65.830... OF RETURN PRESCRIPTION PROCEDURES AND METHODOLOGIES Rate Base § 65.830 Deducted items. (a)...

  6. 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) The following items shall be deducted from the interstate rate base. (1) The interstate portion of...

  7. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 34 Education 1 2010-07-01 2010-07-01 false Deductions process. 32.10 Section 32.10 Education... ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.10 Deductions process. (a) Debts must be collected in... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e)...

  8. 38 CFR 70.31 - Deductibles.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... BENEFICIARY TRAVEL UNDER 38 U.S.C. 111 § 70.31 Deductibles. (a) VA shall deduct an amount established by the... effect at the time of the adjustment. If a determination is made that a change is warranted, the new... found at http://www.va.gov/healtheligibility/Library/pubs/BeneficiaryTravel/BeneficiaryTravel.pdf or...

  9. 26 CFR 1.832-2 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies are allowed a deduction for losses from capital assets sold or exchanged in order to obtain funds... 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...

  10. 26 CFR 1.832-5 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... companies are allowed a deduction for losses from capital assets sold or exchanged in order to obtain funds... 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...

  11. 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

    ... 26 Internal Revenue 3 2011-04-01 2011-04-01 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 §...

  12. 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…

  13. 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…

  14. Tax Information for Refugees and Their Sponsors: Questions and Answers. Revised.

    ERIC Educational Resources Information Center

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

    This guide provides Federal income tax information for refugees and their sponsors. Issues covered in a question and answer format include: (1) the tax status of refugees; (2) the criteria for declaring a refugee a dependent; (3) deductions for contributions to refugees or organizations that support them; (4) the distinction between resident and…

  15. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation... broker (as defined in section 6045(c) and § 1.6045-1(a)(1)), nominee, or other middleman. (7) Relief...

  16. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation... broker (as defined in section 6045(c) and § 1.6045-1(a)(1)), nominee, or other middleman. (7) Relief...

  17. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation... broker (as defined in section 6045(c) and § 1.6045-1(a)(1)), nominee, or other middleman. (7) Relief...

  18. 26 CFR 1.860E-2 - Tax on transfers of residual interests to certain organizations.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation... broker (as defined in section 6045(c) and § 1.6045-1(a)(1)), nominee, or other middleman. (7) Relief...

  19. 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 §...

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

    ERIC Educational Resources Information Center

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

    2006-01-01

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

  1. 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;…

  2. 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…

  3. 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

  4. 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

  5. 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...

  6. 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...

  7. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  8. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  9. 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... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  11. 42 CFR 408.42 - Deduction from railroad retirement benefits.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 42 Public Health 2 2011-10-01 2011-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those...

  12. 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.

  13. 48 CFR 49.204 - Deductions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Deductions. From the amount payable to the contractor under a settlement, the TCO shall deduct— (a) The..., as determined by the TCO, of any part of the termination inventory that, before transfer of title...

  14. 48 CFR 49.204 - Deductions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... Deductions. From the amount payable to the contractor under a settlement, the TCO shall deduct— (a) The..., as determined by the TCO, of any part of the termination inventory that, before transfer of title...

  15. 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)...

  16. 26 CFR 1.108(i)-1T - Deferred discharge of indebtedness income and deferred original issue discount deductions of C...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... deferred original issue discount deductions of C corporations (temporary). 1.108(i)-1T Section 1.108(i)-1T...) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1.108(i)-1T Deferred discharge...). (a) Overview. Section 108(i)(1) provides an election for the deferral of COD income arising...

  17. 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

  18. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  19. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

  20. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... during the calendar year, amounts may be deducted and withheld as employee social security tax with... $4,200 of wages received during a calendar year after 1954. For example, employee social security tax... amount of $2,000 by another employer. Section 6413(c) (as amended by section 202 of the Social...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... the same facts as in Example 2 except that in November 1957, B also begins to build a hotel. In 1957 B pays $3,000 social security taxes in connection with the erection of the hotel. B's election to... bind him to capitalize the social security taxes paid in erecting the hotel; he may deduct the...

  2. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... the same facts as in Example 2 except that in November 1957, B also begins to build a hotel. In 1957 B pays $3,000 social security taxes in connection with the erection of the hotel. B's election to... bind him to capitalize the social security taxes paid in erecting the hotel; he may deduct the...

  3. 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... the first taxable year succeeding the contribution year, the amount of the excess contributions;...

  4. 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... the first taxable year succeeding the contribution year, the amount of the excess contributions;...

  5. 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...

  6. 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...

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

    ERIC Educational Resources Information Center

    Kelly, Marci

    1991-01-01

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

  8. 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…

  9. 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...

  10. 26 CFR 1.661(c)-1 - Limitation on deduction.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on deduction. 1.661(c)-1 Section 1... Corpus § 1.661(c)-1 Limitation on deduction. An estate or trust is not allowed a deduction under section..., a trust, which reports on the calendar year basis, has distributable net income of $20,000, which...

  11. 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,...

  12. 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,...

  13. 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...

  14. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 42 Public Health 2 2013-10-01 2013-10-01 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...

  15. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... 42 Public Health 2 2012-10-01 2012-10-01 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...

  16. 42 CFR 408.43 - Deduction from social security benefits.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 42 Public Health 2 2014-10-01 2014-10-01 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...

  17. 49 CFR 92.25 - Source of deductions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... 49 Transportation 1 2010-10-01 2010-10-01 false Source of deductions. 92.25 Section 92.25... § 92.25 Source of deductions. Except as provided in § 92.31 and § 92.33 of this part (with respect to separated employees), the paying DOT operating element will make deductions only from disposable pay...

  18. 49 CFR 92.25 - Source of deductions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 49 Transportation 1 2011-10-01 2011-10-01 false Source of deductions. 92.25 Section 92.25... § 92.25 Source of deductions. Except as provided in § 92.31 and § 92.33 of this part (with respect to separated employees), the paying DOT operating element will make deductions only from disposable pay...

  19. 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...

  20. 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...

  1. 46 CFR 69.119 - Spaces deducted from gross tonnage.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ... 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...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  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. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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...

  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 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...

  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. 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…

  8. 40 CFR 74.49 - Calculation for deducting allowances.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Calculation for deducting allowances. 74.49 Section 74.49 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR....49 Calculation for deducting allowances. (a) Allowance deduction formula. The following formula...

  9. 38 CFR 70.31 - Deductibles.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... contacting the Beneficiary Travel office at the closest VA health care facility. (b) The provisions under... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Deductibles. 70.31 Section 70.31 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED)...

  10. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false Disciplinary deductions. 778.307 Section 778.307 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems...

  11. 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.…

  12. Teaching and Assessing Deductive Reasoning Skills

    ERIC Educational Resources Information Center

    Leighton, Jacqueline P.

    2006-01-01

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

  13. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... 29 Labor 3 2011-07-01 2011-07-01 false Disciplinary deductions. 778.307 Section 778.307 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems...

  14. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to... method specified in paragraph (c)(3) of this section will not be applicable unless the value added by the... 19 Customs Duties 2 2011-04-01 2011-04-01 false Deductive value. 152.105 Section 152.105...

  15. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to... method specified in paragraph (c)(3) of this section will not be applicable unless the value added by the... 19 Customs Duties 2 2012-04-01 2012-04-01 false Deductive value. 152.105 Section 152.105...

  16. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to... method specified in paragraph (c)(3) of this section will not be applicable unless the value added by the... 19 Customs Duties 2 2013-04-01 2013-04-01 false Deductive value. 152.105 Section 152.105...

  17. 19 CFR 152.105 - Deductive value.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to... method specified in paragraph (c)(3) of this section will not be applicable unless the value added by the... 19 Customs Duties 2 2014-04-01 2014-04-01 false Deductive value. 152.105 Section 152.105...

  18. Advanced Query Formulation in Deductive Databases.

    ERIC Educational Resources Information Center

    Niemi, Timo; Jarvelin, Kalervo

    1992-01-01

    Discusses deductive databases and database management systems (DBMS) and introduces a framework for advanced query formulation for end users. Recursive processing is described, a sample extensional database is presented, query types are explained, and criteria for advanced query formulation from the end user's viewpoint are examined. (31…

  19. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ... the provisions of 4 CFR 102.13. (f) An employee's payment, whether voluntary or involuntary, of all or... Secretary may refer the debt to a paying agency for collection by offset under 5 CFR 550.1108. (e) Interest... 34 Education 1 2011-07-01 2011-07-01 false Deductions process. 32.10 Section 32.10...

  20. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 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 2012-07-01 2012-07-01 false Deductions process. 32.10 Section 32.10...

  1. 34 CFR 32.10 - Deductions process.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 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 2014-07-01 2014-07-01 false Deductions process. 32.10 Section 32.10...

  2. 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

  3. 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

  4. 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.

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

    ERIC Educational Resources Information Center

    Selden, Thomas M.

    2009-01-01

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

  6. 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…

  7. 26 CFR 1.267(a)-2T - Temporary regulations; questions and answers arising under the Tax Reform Act of 1984 (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 3 2010-04-01 2010-04-01 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 Items Not Deductible § 1.267(a)-2T...

  8. 26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... section 402(e)(4)(B); (ii) phaseout capital gains treatment under sections 402(a)(2) or 403(a)(2) prior to...) grandfathered long-term capital gains under sections 402(a)(2) and 403(a) prior to such repeal and as permitted... tax return and claimed deductions that would be allowable under section 404 (and that were...

  9. 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…

  10. 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.

  11. 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.

  12. Deductive Reasoning: In the Eye of the Beholder

    ERIC Educational Resources Information Center

    Ayalon, Michal; Even, Ruhama

    2008-01-01

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

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

    ERIC Educational Resources Information Center

    Goel, Vinod; Dolan, Raymond J.

    2004-01-01

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

  14. 26 CFR 1.643(a)-1 - Deduction for distributions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Deduction for distributions. 1.643(a)-1 Section 1.643(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... distributions. The deduction allowable to a trust under section 651 and to an estate or trust under section...

  15. 26 CFR 1.643(a)-1 - Deduction for distributions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for distributions. 1.643(a)-1 Section 1.643(a)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... distributions. The deduction allowable to a trust under section 651 and to an estate or trust under section...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Items. 1452.236-71 Section 1452.236-71 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or Deductive Items—Department of the Interior (JUL 1996) So that the Government may obtain the most...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... items. 1852.236-71 Section 1852.236-71 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND... 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...

  18. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... items. 1852.236-71 Section 1852.236-71 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND... 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...

  19. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... items. 252.236-7007 Section 252.236-7007 Federal Acquisition Regulations System DEFENSE ACQUISITION... 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...

  20. 48 CFR 1452.236-71 - Additive or Deductive Items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Items. 1452.236-71 Section 1452.236-71 Federal Acquisition Regulations System DEPARTMENT OF THE INTERIOR... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or Deductive Items—Department of the Interior (JUL 1996) So that the Government may obtain the most...

  1. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... Items. 452.236-70 Section 452.236-70 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or Deductive Items (FEB 1988) The low bidder for purposes of award shall be the conforming responsible...

  2. 48 CFR 452.236-70 - Additive or Deductive Items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... Items. 452.236-70 Section 452.236-70 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or Deductive Items (FEB 1988) The low bidder for purposes of award shall be the conforming responsible...

  3. 48 CFR 252.236-7007 - Additive or deductive items.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... items. 252.236-7007 Section 252.236-7007 Federal Acquisition Regulations System DEFENSE ACQUISITION... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... Items. 452.236-70 Section 452.236-70 Federal Acquisition Regulations System DEPARTMENT OF AGRICULTURE... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or Deductive Items (FEB 1988) The low bidder for purposes of award shall be the conforming responsible...

  5. 48 CFR 1852.236-71 - Additive or deductive items.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ... items. 1852.236-71 Section 1852.236-71 Federal Acquisition Regulations System NATIONAL AERONAUTICS AND... 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...

  6. 26 CFR 1.617-2 - Limitation on amount deductible.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas), a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is allowable under section 613 (other than oil or gas) in the United States or on the Outer Continental...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas), a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is allowable under section 613 (other than oil or gas) in the United States or on the Outer Continental...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... which a deduction for percentage depletion is allowable under section 613 (other than oil or gas), a... with respect to any deposit of ore or other mineral for which a deduction for percentage depletion is allowable under section 613 (other than oil or gas) in the United States or on the Outer Continental...

  9. 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...

  10. 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...

  11. 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...

  12. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ... 5 Administrative Personnel 2 2013-01-01 2013-01-01 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 this section, the employing agency,...

  13. 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...

  14. 5 CFR 831.1003 - Deductions from pay.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ... 5 Administrative Personnel 2 2012-01-01 2012-01-01 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...

  15. 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 this section, the employing agency,...

  16. 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...

  17. 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... 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...

  18. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ... 46 Shipping 2 2014-10-01 2014-10-01 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...

  19. 20 CFR 71.3 - Deductions from benefits.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Deductions from benefits. 71.3 Section 71.3 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR COMPENSATION FOR INJURY... JAPANESE GOVERNMENT GENERAL PROVISIONS § 71.3 Deductions from benefits. If a civilian American citizen...

  20. 20 CFR 71.3 - Deductions from benefits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Deductions from benefits. 71.3 Section 71.3 Employees' Benefits OFFICE OF WORKERS' COMPENSATION PROGRAMS, DEPARTMENT OF LABOR COMPENSATION FOR INJURY... JAPANESE GOVERNMENT GENERAL PROVISIONS § 71.3 Deductions from benefits. If a civilian American citizen...

  1. 20 CFR 416.724 - Amounts of penalty deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Amounts of penalty deductions. 416.724 Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Reports Required Penalty Deductions § 416.724 Amounts of penalty...

  2. 20 CFR 416.724 - Amounts of penalty deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Amounts of penalty deductions. 416.724 Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE AGED, BLIND, AND DISABLED Reports Required Penalty Deductions § 416.724 Amounts of penalty...

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

    ERIC Educational Resources Information Center

    Runion, Garth E.; Lockwood, James R.

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

  4. 46 CFR 69.121 - Engine room deduction.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ... 46 Shipping 2 2013-10-01 2013-10-01 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...

  5. 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...

  6. 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...

  7. 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...

  8. Imaging deductive reasoning and the new paradigm.

    PubMed

    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

  9. 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

  10. 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

  11. Taxes, divorce-transactions costs, economic conditions, and divorce rates: an exploratory empirical inquiry for the United States.

    PubMed

    Cebula, R J; Belton, W J

    1995-01-01

    "This study argues that, given the tax deductibility of alimony payments in the United States, higher marginal federal income tax rates may reduce the expected transactions costs of divorce and act thereby to increase the divorce rate. After allowing for a variety of other factors, including inflation, female labor force participation, AIDS, the Vietnam War, age, the availability of legal assistance, and transfer payments, both first-differences estimates and Granger-causality tests strongly support the hypothesis." PMID:12178368

  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. 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...

  14. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 26 Internal Revenue 18 2012-04-01 2012-04-01 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...

  15. 26 CFR 301.6511(d)-1 - Overpayment of income tax on account of bad debts, worthless securities, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... 26 Internal Revenue 18 2014-04-01 2014-04-01 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...

  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, 2013 CFR

    2013-04-01

    ... 26 Internal Revenue 18 2013-04-01 2013-04-01 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 1.58-7 - Tax preferences attributable to foreign sources; preferences other than capital gains and stock...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... 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...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... 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. 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

    ... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example...

  1. 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…

  2. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  3. 19 CFR 4.24 - Application for refund of tonnage tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  4. 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 of 25 U.S.C. 413 and 25 U.S.C. 3105, a...

  5. Kinematic mental simulations in abduction and deduction.

    PubMed

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

    2013-10-15

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

  6. 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

  7. 2 CFR 200.470 - Taxes (including Value Added Tax).

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged... 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...

  8. 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

  9. 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).

  10. 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…

  11. 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…

  12. 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…

  13. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  14. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  15. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL... Questions and answers relating to the tax on unearned income certain minor children (Temporary). In General... deductions or credits, such as the phase-out of the $25,000 passive loss allowance for rental real...

  16. 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, 2012 CFR

    2012-04-01

    ... certain partner-level deductions and losses in computing its 1446 tax obligation under § 1.1446-3, or... partnership taxable year that its only investment or activity giving rise to effectively connected items for... under paragraph (c)(1)(iii) of this section. (D) Limitation on losses subject to certain partner...

  17. 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

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

    PubMed

    Hanly, Charles

    2014-10-01

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

  19. Deductive Evaluation: Formal Code Analysis With Low User Burden

    NASA Technical Reports Server (NTRS)

    Di Vito, Ben. L

    2016-01-01

    We describe a framework for symbolically evaluating iterative C code using a deductive approach that automatically discovers and proves program properties. Although verification is not performed, the method can infer detailed program behavior. Software engineering work flows could be enhanced by this type of analysis. Floyd-Hoare verification principles are applied to synthesize loop invariants, using a library of iteration-specific deductive knowledge. When needed, theorem proving is interleaved with evaluation and performed on the fly. Evaluation results take the form of inferred expressions and type constraints for values of program variables. An implementation using PVS (Prototype Verification System) is presented along with results for sample C functions.

  20. 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....

  1. 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....

  2. 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....

  3. 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....

  4. 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....

  5. 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…

  6. 48 CFR 1352.228-71 - Deductibles under required insurance coverage-cost reimbursement.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ... Provisions and Clauses 1352.228-71 Deductibles under required insurance coverage—cost reimbursement. As prescribed in 48 CFR 1328.310-70(c), insert the following clause: Deductibles Under Required Insurance..., Insurance Coverage, the contractor's deductible is not allowable as a direct or indirect cost under...

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

    ERIC Educational Resources Information Center

    Hoppe, H. Ulrich

    1994-01-01

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

  8. 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...

  9. 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...

  10. 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...

  11. 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...)-9 Denial of double deduction. The value of an interest in property may not be deducted for...

  12. 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....2056(b)-9 Denial of double deduction. The value of an interest in property may not be deducted...

  13. 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...)-9 Denial of double deduction. The value of an interest in property may not be deducted for...

  14. 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....2056(b)-9 Denial of double deduction. The value of an interest in property may not be deducted...

  15. 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....2056(b)-9 Denial of double deduction. The value of an interest in property may not be deducted...

  16. 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 Section 408.45 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 Deduction from age 72 special...

  17. 20 CFR 416.724 - Amounts of penalty deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE...) penalty period. (b) Limit on number of penalties. Even though more than one required report is overdue from you at the end of a penalty period, we will limit the number of penalty deductions imposed to...

  18. 20 CFR 416.724 - Amounts of penalty deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE...) penalty period. (b) Limit on number of penalties. Even though more than one required report is overdue from you at the end of a penalty period, we will limit the number of penalty deductions imposed to...

  19. 20 CFR 416.724 - Amounts of penalty deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ... Section 416.724 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SUPPLEMENTAL SECURITY INCOME FOR THE...) penalty period. (b) Limit on number of penalties. Even though more than one required report is overdue from you at the end of a penalty period, we will limit the number of penalty deductions imposed to...

  20. 26 CFR 1.812-2 - Operations loss deduction.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ... deduction for any taxable year shall file with its return for such year a concise statement setting forth... within the applicable period of limitations file a claim for credit or refund of the overpayment, if any... of such carryback; or it may file an application under the provisions of section 6411 for a...