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. 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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. Tax-deferred savings plans and interest deductibility

    Microsoft Academic Search

    John B. Burbidge

    2004-01-01

    Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax purposes. If

  9. Tax‐deferred savings plans and interest deductibility

    Microsoft Academic Search

    John B. Burbidge

    2004-01-01

    Abstract.?Programs that defer taxes on savings (e.g., RRSPs or 401(k)s) are supposed to move income tax systems closer to the more efficient consumption tax. Whether or not RRSPs move income tax systems away from or closer to a consumption tax depends on whether or not interest on debts incurred to make RRSP contributions is deductible for income tax purposes. If

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

    E-print Network

    de Lijser, Peter

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  14. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2010-04-01 true Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  15. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  16. 26 CFR 20.2053-9 - Deduction for certain State death taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Deduction for certain State death taxes. 20.2053-9 Section 20...2053-9 Deduction for certain State death taxes. (a) General rule...deduction has upon the credit for State death taxes. However, see section 2058 to...

  17. 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

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

  18. 26 CFR 1.280F-2T - Limitations on recovery deductions and the investment tax credit for certain passenger...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  19. 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

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

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

    Microsoft Academic Search

    Pandey I M

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

  1. 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…

  2. 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…

  3. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  4. 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

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

  5. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  6. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  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, 2011 CFR

    2011-04-01

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

  8. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  9. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  11. 26 CFR 20.2014-7 - Limitation on credit if a deduction for foreign death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  12. 26 CFR 20.2011-2 - Limitation on credit if a deduction for State death taxes is allowed under section 2053(d).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  14. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  15. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  16. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  17. 20 CFR 404.457 - Deductions where taxes neither deducted from wages of certain maritime employees nor paid.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

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

    E-print Network

    Ray, David

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

  19. 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)

  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

    Will my CSRS retirement deductions be 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 Administrative...

  1. 18 CFR 367.4082 - Account 408.2, Taxes other than income taxes, other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4082 Account 408.2, Taxes other than income taxes, other...

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

    E-print Network

    Gering, Jon C.

    Certain Cash Contributions for Typhoon Haiyan Relief Efforts in the Philippines Can Be Deducted by the November 8, 2013, typhoon. Contributions of money include contributions made by cash, check, money order

  3. 47 CFR 65.830 - Deducted items.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...following items shall be deducted from the interstate rate base. (1) The interstate portion of deferred taxes (Accounts 4100 and 4340). (2) The interstate portion of customer deposits (Account 4040). (3) The interstate portion of other...

  4. Deductive Biocomputing

    PubMed Central

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

    2007-01-01

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

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  6. 26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  9. 26 CFR 1.274-6 - Expenditures deductible without regard to trade or business or other income producing activity.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  10. 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,…

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

    ERIC Educational Resources Information Center

    Nixon, Nan

    1983-01-01

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

  12. Human Resources Personal Tax Increases

    E-print Network

    Lennard, William N.

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

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

    Microsoft Academic Search

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

    2011-01-01

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

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

    E-print Network

    Oliver, Douglas L.

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

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

    PubMed

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

    2015-03-01

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

  16. Traveling Expense Deductions for Corporations and Individuals 

    E-print Network

    Lee, Billy West

    1960-01-01

    indicates its approach to the expense ac- count abuses vill be through the employer. Every corporation and every business enterprise vtil be required to ansver a series of questions re- lating to expense accountant For example, if a corporation claimed a... deduction for the use of a yacht or boat for traveling expenses of officers and employees, the corporation must indicate an affirmative ansver to the question. Examining agents vill then be on the alert to examine the income tax returns of offioers...

  17. 26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...of liability for income tax under the laws of State...deductions for Federal income tax purposes. Since the...deductions for Federal income tax purposes, the transcribed...Extensions of time. For good cause shown upon written...the refund officer, the service center director may...

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

    Microsoft Academic Search

    Eckhard Janeba

    1995-01-01

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

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

    E-print Network

    Ollivier-Gooch, Carl

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

  20. How Do Taxes Affect Food Markets?

    Microsoft Academic Search

    Patrick Canning; Marinos E. Tsigas

    2000-01-01

    Several food market indicators would change if a flat income tax system -- that is, a system without exemptions, deductions, credits, and deferrals-replaced the current system. Our findings support the widely held view that even though a flat income tax system would increase national income, gains for consumers would be only modest. Nor would economic growth be universal. A federal

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

    Microsoft Academic Search

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

    1990-01-01

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

  2. An analysis of the 1964 federal income tax law and its effect on the individual investor

    E-print Network

    Stolle, Carlton

    1965-01-01

    Liability . Taxation Rates. III. CAPITAL GAINS. 9 1$ 20 Purchase. Gift. Inheritance . Date Basis of Valuation . Alternative Tax for Net Long term Capital Loss Carryover. Stock and Bond Rights . Stock Redemption. Stock Liquidation... for self-employed Depletion Deduction equal to 5g oi' excess of net long-term capital gain over net short- term capital loss Deductible to extent attributable to trs, de or business. Deductible, Deductible to extent attributable to property held f...

  3. 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

    ...income on its 1996 federal income tax return. The recapture amount...On X's 1994 federal income tax return, X claims a deduction...income on its 1995 federal income tax return. The recapture amount...section 179A and its legislative history. For this purpose, the...

  4. Deduction, Strategies, and Rewriting

    Microsoft Academic Search

    Alberto Verdejob

    Automated deduction methods should be specied not procedurally, but declaratively, as inference systems which are proved correct regardless of implementation details. Then, dierent algorithms to implement a given inference system should be specied as strategies to apply the inference rules. The inference rules themselves can be naturally specied as (possibly conditional) rewrite rules. Using a high-performance rewriting language implementation and

  5. The President's Agenda for Tax Relief

    NSDL National Science Digital Library

    2001-01-01

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

  6. THEORIE PHYSIQUE, DEDUCTION MATHEMATIQUE, EXPERIENCE'

    E-print Network

    Aubin, David

    THEORIE PHYSIQUE, DEDUCTION MATHEMATIQUE, EXPERIENCE' 1.LA DEDUCTION MATHEMATIQUE ET LA THEORIE PHYSIQUE (La Theorie physique: sonobjet, sastructure, 2'partie,chapitre3) 1. A-peu-presphysique etprecision mathematique Lorsqu'on se propose de construire une tMorie physique, on a d'abord a choisir, parmi les

  7. 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…

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...With respect to decedents dying in certain years, a deduction...applicable in the case of decedents dying after November 10, 1988...the time of the decedent's death. In such cases, the...

  9. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates...United States at the time of his death, deductions are allowed under...United States at the time of his death bears to the value of the...under any applicable foreign death duty act. If no such...

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...With respect to decedents dying in certain years, a deduction...applicable in the case of decedents dying after November 10, 1988...the time of the decedent's death. In such cases, the...

  11. 26 CFR 20.2044-1 - Certain property for which marital deduction was previously allowed.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...property upon the decedent's death. Thus, for example, the...at the surviving spouse's death. If a marital deduction...the date of the decedent's death (or the alternate...

  12. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...With respect to decedents dying in certain years, a deduction...applicable in the case of decedents dying after November 10, 1988...the time of the decedent's death. In such cases, the...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...With respect to decedents dying in certain years, a deduction...applicable in the case of decedents dying after November 10, 1988...the time of the decedent's death. In such cases, the...

  14. 26 CFR 20.2044-1 - Certain property for which marital deduction was previously allowed.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...property upon the decedent's death. Thus, for example, the...at the surviving spouse's death. If a marital deduction...the date of the decedent's death (or the alternate...

  15. 26 CFR 20.2044-1 - Certain property for which marital deduction was previously allowed.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...property upon the decedent's death. Thus, for example, the...at the surviving spouse's death. If a marital deduction...the date of the decedent's death (or the alternate...

  16. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates...United States at the time of his death, deductions are allowed under...United States at the time of his death bears to the value of the...under any applicable foreign death duty act. If no such...

  17. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates...United States at the time of his death, deductions are allowed under...United States at the time of his death bears to the value of the...under any applicable foreign death duty act. If no such...

  18. 26 CFR 20.2044-1 - Certain property for which marital deduction was previously allowed.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Gross...property upon the decedent's death. Thus, for example, the...at the surviving spouse's death. If a marital deduction...the date of the decedent's death (or the alternate...

  19. 26 CFR 20.2056(a)-1 - Marital deduction; in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable...With respect to decedents dying in certain years, a deduction...applicable in the case of decedents dying after November 10, 1988...the time of the decedent's death. In such cases, the...

  20. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates...United States at the time of his death, deductions are allowed under...United States at the time of his death bears to the value of the...under any applicable foreign death duty act. If no such...

  1. 26 CFR 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Estates...United States at the time of his death, deductions are allowed under...United States at the time of his death bears to the value of the...under any applicable foreign death duty act. If no such...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...fraudulent, colorable, or sham transaction, or to the case of a device designed to reduce or avoid tax by shifting or distorting...be made. If the effect of the set-off is to change the characterization or source of the income or deductions, or...

  3. A Survey of Automated Deduction 

    E-print Network

    Bundy, Alan

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

  4. 42 CFR 409.87 - Blood deductible.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

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

  5. 26 CFR 1.269-7 - Relationship of section 269 to sections 382 and 383 after the Tax Reform Act of 1986.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(a)-1 Imposition of...the machinery or equipment would be subject to the tax on automotive parts or accessories imposed by section...

  7. 26 CFR 48.4061(a)-1 - Imposition of tax; exclusion for light-duty trucks, etc.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4061(a)-1 Imposition of...the machinery or equipment would be subject to the tax on automotive parts or accessories imposed by section...

  8. 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…

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

    ERIC Educational Resources Information Center

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

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

  10. 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

  11. Medical expense deduction for the individual taxpayer 

    E-print Network

    Winters, Gerald Milton

    1960-01-01

    . This amendment again revised the maximum limitations for medical expense deductions. The new amendment stated that the medical deduction could not be in excess of $1, 250 multiplied by the number of exemptions allowed under Section 25(b), which... as reimbursement of medical expenses and therefore do noi offset the medical deduction, When a taxpayer receives payment under accident insurance contracts, allocated in part as indemnity for disability and in part as indemnity for hospitalisarion, medical care...

  12. The Economic Recovery Tax Act of 1981. 

    E-print Network

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

    1983-01-01

    . Many smaller estates which anticipated liquidity problems under the prior law, may expect no estate Table 6. Example of the income generated by deferring estate tax payments for 15 years. Assume: $100,000 owed and invested at an B, 10 or 12 percent... tion, but an ordinary life estate did not. Under ERT A, the unlimited marital deduction may be used to defer taxes on property left in trust for the benefit of the surviving spouse with the remainder going to other benefactors. "Qualified terminable...

  13. MODELS OF DEDUCTION Mathematical Institute, Belgrade

    E-print Network

    Dosen, Kosta

    is led to consider criteria of identity of deductions. The goal of this brand of proof theory might done in the tradition of Hilbert's program, where one is concerned with consistency proofs is deduction?", but to prove consistency by some particular means. Hilbertian proof theory, incorporating

  14. The CORAL Deductive System Raghu Ramakrishnan

    E-print Network

    Sudarshan, S.

    The CORAL Deductive System Raghu Ramakrishnan University of Wisconsin, Madison Divesh Srivastava AT University of Wisconsin, Madison Abstract CORAL is a deductive system which supports a rich declarative-grouping, aggregation, negation, and relations with tuples that contain (universally quanti ed) variables. A CORAL

  15. The CORAL Deductive System Raghu Ramakrishnan

    E-print Network

    Liblit, Ben

    The CORAL Deductive System Raghu Ramakrishnan University of Wisconsin, Madison Divesh Srivastava AT University of Wisconsin, Madison Abstract CORAL is a deductive system which supports a rich declarative­grouping, aggregation, negation, and relations with tuples that contain (universally quantified) variables. A CORAL

  16. Lighting

    SciTech Connect

    Audin, L. [Columbia Univ., New York, NY (United States)

    1994-12-31

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

  17. A Prologue to the Theory of Deduction Kosta Dosen

    E-print Network

    Dosen, Kosta

    . The central problem of this theory is the problem of identity criteria for deductions. When it is treated: general proof theory, proof, deduction, consequence relation, implica- tion, identity of deductions?", and the central problem of this theory is the problem of identity criteria for deductions. This problem is treated

  18. Deduction contrainte Jean-Pierre Jouannaud1

    E-print Network

    Jouannaud, Jean-Pierre

    Deduction contrainte Jean-Pierre Jouannaud1 LIX, ´Ecole Polytechnique 91400 Palaiseau, France email: jouannaud@lix.polytechnique.fr http: //www.lix.polytechnique.fr/Labo/jean-pierre.jouannaud 1 Question 1

  19. 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.

  20. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307...

  1. 29 CFR 778.307 - Disciplinary deductions.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.307...

  2. Natural deduction with general elimination rules

    Microsoft Academic Search

    Jan Von Plato

    2001-01-01

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

  3. 42 CFR 410.160 - Part B annual deductible.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...B annual deductible and do not count toward meeting that deductible: (1) Home health services. (2) Pneumococcal, influenza, and hepatitis b vaccines and their administration. (3) Federally qualified health center services. (4)...

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 19 CFR 151.55 - Deductions for loss during processing.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-08-01

    ...Deductions for Entertainment Use of Business Aircraft AGENCY: Internal Revenue Service (IRS...regulations relating to the use of business aircraft for entertainment. These final regulations...of deductions for the use of business aircraft for entertainment. On June 15,...

  10. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...paid by a corporation on scrip dividends is an allowable deduction. So-called interest on preferred stock, which is in reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583.) In the case of...

  11. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...paid by a corporation on scrip dividends is an allowable deduction. So-called interest on preferred stock, which is in reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583.) In the case of...

  12. 26 CFR 1.163-1 - Interest deduction in general.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...paid by a corporation on scrip dividends is an allowable deduction. So-called interest on preferred stock, which is in reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583.) In the case of...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...paid by a corporation on scrip dividends is an allowable deduction. So-called interest on preferred stock, which is in reality a dividend thereon, cannot be deducted in computing taxable income. (See, however, section 583.) In the case of...

  14. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  15. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  16. 26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    For example, employee social security tax may be deducted and withheld on $5,000 of wages received by an employee during a particular calendar year if the employee is paid wages in such year in the amount of $3,000 by one employer and in the amount of $2,000 by another...

  17. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  18. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  19. 27 CFR 25.159 - Time of tax determination and payment; offsets.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...beer will not be allowed if: (1) The brewer was indemnified by insurance or otherwise in respect of the tax; or (2) The brewer does not issue credit to the customer...the offset or deduction is taken, the brewer shall make an increasing adjustment...

  20. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2011.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2011. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2010. If you do not wish to continue your current SRA (403b) you do not need to contact us. If you do wish

  1. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2014.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2014. For 403(b to update your Supplemental Retirement Agreement (SRA), your current SRA (403b) deduction will expire) plans. If you do not wish to continue your current SRA (403b) you do not need to contact us. If you do

  2. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2013.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2013. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2012 to continue your current SRA (403b) you do not need to contact us. If you do wish to continue your SRA (403b

  3. Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2012.

    E-print Network

    Lawrence, Rick L.

    Renewal of your Optional Tax-Deferred Supplemental Retirement Annuity (SRA) for 2012. For 403(b Retirement Agreement (SRA), your current SRA (403b) deduction will expire as of December 31, 2011 to continue your current SRA (403b) you do not need to contact us. If you do wish to continue your SRA (403b

  4. Tax rates, tax administration and income tax evasion in Switzerland

    Microsoft Academic Search

    Werner W. Pommerehne; Hannelore Weck-Hannemann

    1996-01-01

    This paper contains an empirical analysis of income tax noncompliance in Switzerland, based on the standard model of tax evasion. Noncompliance is found to be positively related to the marginal tax burden and negatively to the probability of audit, though the latter impact is only weak. There is no evidence of a significant deterrent effect of the penalty tax. The

  5. 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…

  6. University of Delaware Payroll Deduction Authorization Form

    E-print Network

    Taber, Douglass

    University of Delaware Payroll Deduction Authorization Form For Graduate Students on Contract Fall for these charges. Step 1. For US CITIZENS/PERMANENT RESIDENTS For INTERNATIONAL STUDENTS Do you have financial aid (i.e., loan or other university scholarship) pending disbursement to your student account? I would

  7. University of Delaware Payroll Deduction Authorization Form

    E-print Network

    Firestone, Jeremy

    University of Delaware Payroll Deduction Authorization Form For Graduate Students on Contract for these charges. For US CITIZENS/PERMANENT RESIDENTS For INTERNATIONAL STUDENTS Do you have financial aid (i.e., loan or other university scholarship) pending disbursement to your student account? I would like to pay

  8. Inductive-Deductive Databases for Knowledge Management

    E-print Network

    Fernandes, Alvaro A. A.

    Inductive-Deductive Databases for Knowledge Management Marcelo A. T. Arag~ao, Alvaro A. A interest in tools that support knowledge management tasks. Ideally, such tools will support not only of e#11;ectiveness and usability. Adopting a knowledge management perspec- tive throughout, the paper

  9. Early History and Perspectives of Automated Deduction

    Microsoft Academic Search

    Wolfgang Bibel; Evert W. Beth

    2007-01-01

    With this talk we want to pay tribute to the late Professor Gerd Veenker who deserves the historic credit of initiating the formation of the German AI community. We present a summary of his scientific contributions in the context of the early approaches to theorem prov- ing and, against this background, we point out future perspectives of Automated Deduction.

  10. A deductive approach to friendship networks

    Microsoft Academic Search

    Joseph M. Whitmeyer

    2002-01-01

    Based on a simple actor model, I derive theory concerning satisfied networks of close, reciprocal friendships. By satisfied networks I mean networks of actors who would be unhappier with more or fewer close friends. Deductions concern characteristics of such networks, such as that a satisfied network component (connected subnetwork) containing an actor with only one friend must be a dyad.

  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. Graphic Interface Design and Deductive Proof Construction.

    ERIC Educational Resources Information Center

    Croy, Marvin J.

    1999-01-01

    Presents graphic means of representing deductive proofs in a sentential system of symbolic logic. Provides students with performance data following a description of the rule set and the working backwards method. Shows that one interface design is superior to others in respect to working backwards. Draws some general conclusions concerning the…

  13. HIGHER EDUCATION TAX 42013 TAX YEAR

    E-print Network

    Reif, John H.

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

  14. 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

  15. Portfolio choices with taxes

    E-print Network

    Huang, Jennifer, 1973-

    2003-01-01

    I analyze the intertemporal portfolio problem of an investor who has access to both taxable and tax-deferred (retirement) accounts. In a complete-market setting, through a tax-arbitrage argument, I show that tax-deferred ...

  16. Deductive Generation of Constraint Propagation Rules

    Microsoft Academic Search

    Sebastian Brand; Eric Monfroy

    2003-01-01

    Constraint propagation can often be conveniently expressed by rules. In recent years, a number of techniques for automatic generation of rule-based constraint solvers have been developed, most of them using a generate-and-test approach. We examine a generation method that is based on deduction. A solver (i. e., a set of rules) for a complex constraint is obtained from one or

  17. Income Tax (Amendment) Act 1988 (No. 1 of 1988), 21 January 1988.

    PubMed

    1988-01-01

    This Singapore Act does the following, among other things: 1) authorizes the deduction from income taxes of the delivery and hospitalization expenses incurred with respect to the birth of a legitimate fourth child, up to $3000; 2) authorizes a deduction of payments made to a person's or that person's parent's retirement fund, up to $6000; 3) grants a rebate of $20,000 against tax payable to a person who has a third legitimate child, spread over up to five years, with an additional rebate against tax payable of 15% of her income for a married woman electing to be charged in her own name; and 4) sets deductions from taxable income at $750 for the first, second, and third child; and $300 for the fourth and fifth child, if born before 1 August 1973. In addition to these deductions, a married woman electing to be charged in her own name and having achieved certain educational qualifications is authorized to deduct 5% of her earned income for her first child up to $10,000, 10% for her second child up to $10,000, and 15% for her third child up to $10,000. For a fourth child born after 1 January 1987, she may deduct $750 and 15% of her earned income up to $10,000. In a message to Singapore citizens to mark the new year, the Prime Minister of Singapore urged citizens not to use lunar signs to plan the birth of their children. He stated, "Have your babies any year, including the snake year." See International Herald Tribune, 10 February 1989. PMID:12289130

  18. Thomson Tax On - Line

    NSDL National Science Digital Library

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

  19. 26 CFR 1.266-1 - Taxes and carrying charges chargeable to capital account and treated as capital items.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  20. 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

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

  1. 26 CFR 1.882-5 - Determination of interest deduction.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...year and in accordance with U.S. tax principles. (iii) Determination of amount...substantially in accordance with U.S. tax principles. To be substantially in accordance with U.S. tax principles, the principles used to determine...

  2. AUTHORIZATION FOR PAYROLL DEDUCTION 2012-2013 PARKING PERMIT

    E-print Network

    Escher, Christine

    ________________________________________________ DATE______________________________ $267.00 (ONE PERMIT) $66.00 (MOTORCYCLE PERMIT) $267.00 (TOTAL MONTH____________ OPTION FOR MOTORCYCLE DEDUCTION--1 MONTH______________ PLEASE INCLUDE YOUR CAMPUS

  3. 26 CFR 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Election to deduct architectural and transportation barrier removal... § 1.190-3 Election to deduct architectural and transportation barrier removal...to deduct expenditures for removal of architectural and transportation...

  4. 26 CFR 1.190-3 - Election to deduct architectural and transportation barrier removal expenses.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 false Election to deduct architectural and transportation barrier removal... § 1.190-3 Election to deduct architectural and transportation barrier removal...to deduct expenditures for removal of architectural and transportation...

  5. 78 FR 13913 - Submission for Review: Application for Refund of Retirement Deductions (CSRS), SF 2802 and...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-03-01

    ...Retirement Deductions (CSRS), SF 2802 and Current/Former Spouse's Notification of Application...Deductions Civil Service Retirement System and Current/ Former Spouse's Notification of Application...Refund of Retirement Deductions (CSRS)/ Current/Former Spouse's Notification of...

  6. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  7. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  8. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 20 CFR 404.510 - When an individual is “without fault” in a deduction overpayment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  10. 26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Former deduction for certain expenses of living abroad. 1.911-8 Section 1...Former deduction for certain expenses of living abroad. For rules relating to the deduction for certain expenses of living abroad applicable to taxable...

  11. 26 CFR 1.911-8 - Former deduction for certain expenses of living abroad.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Former deduction for certain expenses of living abroad. 1.911-8 Section 1...Former deduction for certain expenses of living abroad. For rules relating to the deduction for certain expenses of living abroad applicable to taxable...

  12. 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…

  13. Tax History Museum

    NSDL National Science Digital Library

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

  14. 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

  15. The Tax History Project

    NSDL National Science Digital Library

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

  16. Knowledge representation using fuzzy deduction graphs.

    PubMed

    Chandwani, M; Chaudhari, N S

    1996-01-01

    A new knowledge representation model, known as fuzzy deduction graph (FDG), is introduced in this paper. An FDG can represent a knowledge base containing the fuzzy propositions and fuzzy rules. In an FDG, a systematic method of finding the fuzzy reasoning path (FRP) is given which is based on Dijkstra's shortest path framework. The FRP gives a relationship between the antecedent (source) proposition and consequent (goal) proposition, such that the consequent proposition is reached with the greatest fuzzy value. The process of finding the FRP is illustrated with examples. PMID:18263084

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

    Microsoft Academic Search

    Georges Dionne; Robert Gagné

    2001-01-01

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

  18. 42 CFR 410.161 - Part B blood deductible.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

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

  19. 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…

  20. 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…

  1. 26 CFR 1.809-7 - Limitation on certain deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...3), (5), and (6), M would make up the following schedule: (1) Statutory...deductions ($17,250,000), M would make up the following schedule to determine the...deductions ($17,250,000), M would make up the following schedule to determine...

  2. 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

  3. VI. DEDUCTION AUTHORIZATION: If applicable, I authorize my employer to deduct from my wages the required dues.

    E-print Network

    Gleeson, Joseph G.

    Claims Court, and not by lawsuit or resort to court process, except as California law provides & Health are giving up the right to have any dispute decided in a court of law before a jury. Blue Cross Deductions) I authorize payroll deductions on the following: Health Care Account $ ______________ Dependent

  4. Light

    NSDL National Science Digital Library

    Miss Massey

    2009-03-15

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

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

    E-print Network

    ? It is very simple to establish a DAF and make charitable donations. 1. If you do not already have a DAF, you charity, you must make an irrevocable and tax-deductible donation. Once you make this donation, you become the organizations you select. 5. If a charity you recommend is approved for grand disbursement, it will receive

  6. Automatic Deduction in Dynamic Geometry using Sage

    E-print Network

    Botana, Francisco; 10.4204/EPTCS.79.3

    2012-01-01

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

  7. Taxes and Pensions

    E-print Network

    Diamond, Peter A.

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

  8. Controlling tax evasion fluctuations

    NASA Astrophysics Data System (ADS)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  9. Lighting

    NSDL National Science Digital Library

    Mr. Scholer

    2009-09-21

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

  10. Thinking about Tax Reform.

    ERIC Educational Resources Information Center

    Boskin, Michael J.

    1985-01-01

    Providing pre-college teachers with an analysis of tax reform is the primary goal of this publication. The present tax system is both inefficient and inequitable. Three goals of tax reform proposals are detailed: (1) fairness--the dimensions of horizontal equity, or equal treatment of equals however defined, and vertical equity, reflecting the…

  11. Nonresident Tax Information Session

    E-print Network

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

  12. Constraint Stratification in Deductive Databases Kenneth A. Ross \\Lambda

    E-print Network

    Ross, Kenneth A.

    Constraint Stratification in Deductive Databases Kenneth A. Ross \\Lambda Columbia University kar­founded model. This condition, called constraint stratification, is significantly more general than previous syntactic conditions such as stratification and local stratification. Modular stratification has been

  13. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  14. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  15. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  16. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  17. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  18. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  19. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  20. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  1. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  2. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  3. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1005.86 Section 1005.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  4. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  5. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  6. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  7. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  8. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  9. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  10. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  11. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  12. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  13. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1124.86 Section 1124.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  14. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1001.86 Section 1001.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  15. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1032.86 Section 1032.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  16. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1030.86 Section 1030.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  17. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1033.86 Section 1033.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  18. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  19. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1131.86 Section 1131.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  20. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1000.86 Section 1000.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  1. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Deduction for marketing services. 1006.86 Section 1006.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  2. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  3. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1007.86 Section 1007.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

  4. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2013-01-01 true Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (MARKETING AGREEMENTS AND ORDERS; MILK), DEPARTMENT...

  5. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Deduction for marketing services. 1126.86 Section 1126.86 Agriculture...Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Marketing Agreements and Orders; Milk), DEPARTMENT...

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

    E-print Network

    Bolding, M. Chad

    . Alternate Method - You can set up a Direct Deposit. You can split your net pay in up to five (5 to the first savings account under your SSN. Therefore, if deductions are to be split up between different

  7. 5 CFR 841.503 - Amounts of employee deductions.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...security. (b) The rate of employee deductions from basic pay for FERS coverage for a Member, law enforcement officer, firefighter, nuclear materials courier, customs and border protection officer, air traffic controller, member of the...

  8. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  10. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  11. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  12. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  13. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  14. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  15. 7 CFR 1033.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  16. 7 CFR 1030.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  17. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  18. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  19. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  20. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  1. 7 CFR 1006.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  2. 7 CFR 1005.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 7 CFR 1032.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  4. 7 CFR 1124.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  5. 7 CFR 1131.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  6. 7 CFR 1007.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  7. 7 CFR 1126.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  8. 7 CFR 1001.86 - Deduction for marketing services.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  9. 7 CFR 1000.86 - Deduction for marketing services.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  10. Deductive Composition of Astronomical Software from Subroutine Libraries

    Microsoft Academic Search

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

    1994-01-01

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

  11. Taxing Food for Home Consumption Taxing the Poor: Road Map

    E-print Network

    von der Heydt, Rüdiger

    #12;#12;Taxing Food for Home Consumption #12;Taxing the Poor: Road Map · Regional differences in income poverty & poverty related outcomes · Historical patterns of property tax · Emergence of supermajority rules · Growth of sales tax in the south · Patterns of revenue and spending · Total tax

  12. Tax Policy and Administration

    NSDL National Science Digital Library

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

  13. Medical expense deduction for the individual taxpayer

    E-print Network

    Winters, Gerald Milton

    1960-01-01

    ) of the Internal Revenue Code of 1939. This new amendment to the 1939 Code read as follows: 1 P-H. Federal Taxes, Par, 12, 337. (X) Medical, Dental, Etc. , Expenses: Except as limited under paragraph (1) or (2), expenses paid during the taxable year.... Commissioner, 12 T. C. 409. 25 26 in 1943, became ill during the month of October, 1943. She was taken by ambulance to a nearby hospital where she remained until December 3, 1943. She was suffering from a coronary occlusion. In addition to her heart...

  14. for Students Council Tax Division

    E-print Network

    Davies, Christopher

    CouncilTax for Students Council Tax Division #12;1 Council Tax Council tax for students This leaflet is designed to help students understand their responsibilities and liability for council tax by the council and runs from 1st April to the following 31st March. Properties occupied by one or more students

  15. Tax Competition and Fiscal Equalization

    Microsoft Academic Search

    Marko Köthenbürger

    2002-01-01

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

  16. Tax Benefits and Higher Education

    E-print Network

    Gelfond, Michael

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

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

    EIA Publications

    2009-01-01

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

  18. 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

  19. 78 FR 41961 - Submission for Review: 3206-0128, Application for Refund of Retirement Deductions (CSRS), SF 2802...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ...Refund of Retirement Deductions Under the Civil Service Retirement System, SF 2802A AGENCY...Application for Refund of Retirement Deductions Civil Service Retirement System and Current...Refund of Retirement Deductions Under the Civil Service Retirement System. As...

  20. Tax Coordination and Unemployment

    Microsoft Academic Search

    Clemens Fuest; Bernd Huber

    1999-01-01

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

  1. Controlling tax evasion fluctuations

    E-print Network

    Westerhoff, Frank; Zaklan, Georg

    2008-01-01

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

  2. Intermediate tax sanctions: an overview.

    PubMed

    Peregrine, M W

    1997-07-01

    New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law. PMID:10168439

  3. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

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

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  6. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  7. 26 CFR 1.642(h)-2 - Excess deductions on termination of an estate or trust.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  8. 37 CFR 251.73 - Deduction of costs of distribution proceedings.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  9. 38 CFR 1.991 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

    ... 2013-07-01 false Procedures for salary offset: when deductions may begin. 1...OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.991 Procedures for salary offset: when deductions may...

  10. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-01-01

    ...2013-01-01 2013-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

  11. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-01-01

    ...2012-01-01 2012-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

  12. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  13. 38 CFR 1.991 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

    ... 2012-07-01 false Procedures for salary offset: when deductions may begin. 1...OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.991 Procedures for salary offset: when deductions may...

  14. 24 CFR 17.101 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 2012-04-01 false Procedures for salary offset: when deductions may begin. 17...the Collection of Claims by the Government Salary Offset § 17.101 Procedures for salary offset: when deductions may begin....

  15. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2014 CFR

    2014-01-01

    ...2014-01-01 2014-01-01 false Procedures for salary offset: when deductions may begin. 3.81...Secretary of Agriculture DEBT MANAGEMENT Federal Salary Offset § 3.81 Procedures for salary offset: when deductions may begin....

  16. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  17. 38 CFR 1.991 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

    ... 2014-07-01 false Procedures for salary offset: when deductions may begin. 1...OF VETERANS AFFAIRS GENERAL PROVISIONS Salary Offset Provisions § 1.991 Procedures for salary offset: when deductions may...

  18. 24 CFR 17.134 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  19. 24 CFR 17.101 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 2013-04-01 false Procedures for salary offset: when deductions may begin. 17...the Collection of Claims by the Government Salary Offset § 17.101 Procedures for salary offset: when deductions may begin....

  20. 29 CFR 541.603 - Effect of improper deductions from salary.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  1. 24 CFR 17.134 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2011 CFR

    2011-01-01

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

  3. 24 CFR 17.101 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 2014-04-01 false Procedures for salary offset: when deductions may begin. 17...the Collection of Claims by the Government Salary Offset § 17.101 Procedures for salary offset: when deductions may begin....

  4. 7 CFR 3.81 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  5. 38 CFR 1.991 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  6. 38 CFR 1.991 - Procedures for salary offset: when deductions may begin.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

  7. 26 CFR 1.642(g)-1 - Disallowance of double deductions; in general.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...Disallowance of double deductions; in general. 1.642(g)-1 Section 1.642(g)-1 Internal Revenue INTERNAL REVENUE SERVICE...Estates, Trusts, and Beneficiaries § 1.642(g)-1 Disallowance of double deductions; in...

  8. 26 CFR 1.642(g)-1 - Disallowance of double deductions; in general.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Disallowance of double deductions; in general. 1.642(g)-1 Section 1.642(g)-1 Internal Revenue INTERNAL REVENUE SERVICE...Estates, Trusts, and Beneficiaries § 1.642(g)-1 Disallowance of double deductions; in...

  9. 26 CFR 1.404(g)-1 - Deduction of employer liability payments.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Deduction of employer liability payments. 1.404(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE...Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(g)-1 Deduction of employer liability payments....

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

    PubMed

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

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

  11. 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

  12. Tax Competition and Tax Coordination in the European Union

    Microsoft Academic Search

    George R. Zodrow

    2003-01-01

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

  13. Transportation fuel taxes around the world: More, more taxes

    SciTech Connect

    Not Available

    1993-10-30

    Taxes on transportation fuels, and also therefore consumer prices, are rising in many countries around the world. The official reasons include environmental protection costs; shifting to free market fuel pricing; and financing of government budgets. This issue taps the ongoing international database of fuel prices and taxes to feature how countries' taxes compare, and how several countries are increasing taxes.

  14. A Logical Approach to the Testing of Deductive and Inductive Abilities. Technical Study 77-7.

    ERIC Educational Resources Information Center

    Munoz-Colberg, Magda

    The logical foundations of deduction and induction are outlined to form the rules for the construction of a set of tests of reasoning ability. Both deduction and induction involve the derivation of a conclusion from a set of premises. Deductive logic uses syllogisms and is abstract. Inductive logic is both empirical and abstract. Although…

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

    ERIC Educational Resources Information Center

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

    2010-01-01

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

  16. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...or unmatured claim. Claims that later mature may be deducted (to the extent permitted...right to claim a refund for claims that mature and become deductible after the expiration...liability. Contested claims that later mature may be deducted (to the extent...

  17. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...or unmatured claim. Claims that later mature may be deducted (to the extent permitted...right to claim a refund for claims that mature and become deductible after the expiration...liability. Contested claims that later mature may be deducted (to the extent...

  18. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...or unmatured claim. Claims that later mature may be deducted (to the extent permitted...right to claim a refund for claims that mature and become deductible after the expiration...liability. Contested claims that later mature may be deducted (to the extent...

  19. 26 CFR 20.2053-4 - Deduction for claims against the estate.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...or unmatured claim. Claims that later mature may be deducted (to the extent permitted...right to claim a refund for claims that mature and become deductible after the expiration...liability. Contested claims that later mature may be deducted (to the extent...

  20. Functional neuroanatomy of deductive inference: A language-independent distributed network

    Microsoft Academic Search

    Martin M. Monti; Daniel N. Osherson; Michael J. Martinez; Lawrence M. Parsons

    2007-01-01

    Studies of brain areas supporting deductive reasoning show inconsistent results, possibly because of the variety of tasks and baselines used. In two event-related functional magnetic imaging studies we employed a cognitive load paradigm to isolate the neural correlates of deductive reasoning and address the role (if any) of language in deduction. Healthy participants evaluated the logical status of arguments varying

  1. Children's and Adults' Evaluation of Their Own Inductive Inferences, Deductive Inferences, and Guesses

    ERIC Educational Resources Information Center

    Pillow, Bradford H.; Pearson, RaeAnne M.

    2009-01-01

    Adults' and kindergarten through fourth-grade children's evaluations and explanations of inductive inferences, deductive inferences, and guesses were assessed. Beginning in kindergarten, participants rated deductions as more certain than weak inductions or guesses. Beginning in third grade, deductions were rated as more certain than strong…

  2. SAC Tax Help Prepared Feb. 2010

    E-print Network

    Doering, Tamara

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

  3. Optimal sin taxes

    Microsoft Academic Search

    Ted O'Donoghue; Matthew Rabin

    2006-01-01

    We investigate “sin taxes” on unhealthy items, such as fatty foods, that people may (by their own reckoning) consume too much of. We employ a standard optimal-taxation framework, but replace the standard assumption that all consumers have 100% self control with an assumption that some consumers may have some degree of self-control problems. We show that imposing taxes on unhealthy

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

    Microsoft Academic Search

    Ruud A. de Mooij; A. Lans Bovenberg

    1998-01-01

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

  5. Income Taxes and Inflation

    Microsoft Academic Search

    Martin R. Gainsbrugh; J. Frank Gaston

    1959-01-01

    The income tax, which has been regarded as the chief weapon in the battle against inflation, has come to be scrutinized as a possible factor in inducing inflation. Prior to World War II, the comparatively low rates of corporate and personal income taxation made such taxes appear rela tively unimportant. High rates of taxation, however, have been carried over to

  6. Deductive Coordination of Multiple Geospatial Knowledge Sources

    NASA Astrophysics Data System (ADS)

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

    2002-12-01

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

  7. Raise $15,000 to replace missing conference travel funds All donations are tax-deductible

    E-print Network

    Weiblen, George D

    diversity. Conservation Biology students study topics as diverse as climate change, wind energy, bears://www.consbio.umn.edu/ Who We Are The University of Minnesota Conservation Biology graduate program was established in 1990 to provide critical training for students to become leaders in the conservation of global biological

  8. Certain Cash Contributions for Haiti Relief Can Be Deducted on Your 2009 Tax Return

    E-print Network

    , distributed mobile computing (e.g., sensors, con- ferences), disaster relief (e.g., flood, earthquake), war.g., warfront activities, search and rescue, disaster relief operations, etc.), the mobile nodes are often

  9. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...or an individual in the conduct of any trade or business or, in the case of an individual for the production or collection...acquiring or producing property in the trade or business or, in the case of an individual, as a part of the cost of...

  10. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...or an individual in the conduct of any trade or business or, in the case of an individual for the production or collection...acquiring or producing property in the trade or business or, in the case of an individual, as a part of the cost of...

  11. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...or an individual in the conduct of any trade or business or, in the case of an individual for the production or collection...acquiring or producing property in the trade or business or, in the case of an individual, as a part of the cost of...

  12. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...or an individual in the conduct of any trade or business or, in the case of an individual for the production or collection...acquiring or producing property in the trade or business or, in the case of an individual, as a part of the cost of...

  13. 26 CFR 1.164-2 - Deduction denied in case of certain taxes.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...or an individual in the conduct of any trade or business or, in the case of an individual for the production or collection...acquiring or producing property in the trade or business or, in the case of an individual, as a part of the cost of...

  14. Gasoline Taxes and Consumer Behavior

    Microsoft Academic Search

    Shanjun Li; Joshua Linn; Erich Muehlegger

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer

  15. Cigarette tax avoidance and evasion.

    PubMed

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions. PMID:15721046

  16. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  17. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  18. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  19. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  20. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.511-4 Minimum tax for tax preferences. The tax...

  1. A Flat Rate Financial Transaction Tax to replace all taxes? Author : Simon Thorpe

    E-print Network

    Paris-Sud XI, Université de

    A Flat Rate Financial Transaction Tax to replace all taxes? Author of the taxation system, in which a single flat rate financial transaction tax (FTT) is used to replace the vast majority of existing taxes (including VAT, income tax

  2. Non-deterministic modelling of logical queries in deductive databases

    Microsoft Academic Search

    Hussien Aly; Z. Meral Ozsoyoglu

    1987-01-01

    We propose a technique based on Petri Nets formalism to model logic queries in deductive databases. The model is called PNLP (Petri Net model for Logic Programs), and it has a simple formal description and a graphical representation. The PNLP model explicitly represents the relationships between rules and predicates. It is general and flexible enough to demonstrate the flow of

  3. Answering Science Questions: Deduction with Answer Extraction and Procedural Attachment

    Microsoft Academic Search

    Richard Waldinger; Jeff Shrager

    An approach to question answering through automated deduction is advocated. Answers to questions are extracted from proofs of associated conjectures over an axiomatic theory of the subject domain. External knowledge resources, including data and software, are consulted through a mechanism known as procedural attachment. A researcher ignorant of the subject domain theory or its logical language can formulate questions via

  4. Explaining Program Execution in Deductive Tarun Arora Raghu Ramakrishnan

    E-print Network

    Liblit, Ben

    ­level explanation of the inferences carried out during program execution. A notable feature of the implementation facts are true, additional facts can be inferred'. Such a reading of the program is natural and nonExplaining Program Execution in Deductive Systems Tarun Arora Raghu Ramakrishnan William G. Roth

  5. Deductive versus Inductive Teaching of Grammar: An Experimental Investigation.

    ERIC Educational Resources Information Center

    El-Banna, Adel Ibrahim

    An experiment investigated the effectiveness of teaching grammar by deductive versus inductive methods in an intensive course in English as a second language. Additional student variables considered were general intelligence, verbal ability, cognitive ability, and sex. The subjects were 259 students in the Faculty of Education at Egypt's Tanta…

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

    ERIC Educational Resources Information Center

    Gaffney, Jonathan David Housley

    2010-01-01

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

  7. Judea Pearl* The Deductive Approach to Causal Inference

    E-print Network

    California at Los Angeles, University of

    , principles, and tools that have led to a coherent mathematical theory that unifies the graphical, structural principles that I call "the deductive approach." First, a commitment to understanding what reality must from a given SCM and (2) how features of the observed data are shaped by the graphical structure

  8. Compare and Contrast Inductive and Deductive Research Approaches

    ERIC Educational Resources Information Center

    Soiferman, L. Karen

    2010-01-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...which had accrued thereon to the date of death, provided the value of the property...accrued to the date of the decedent's death is allowable even though the...

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

    NSDL National Science Digital Library

    1997-01-01

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

  11. Agriculture Taxes in Texas 

    E-print Network

    Jones, Lonnie L.; Stallmann, Judith I.

    2002-02-18

    This publication explains the tax exemptions and special provisions available to Texas farmers, ranchers and agribusiness managers and the effect of those exemptions on state and local governmental revenues....

  12. Public Service? Tax Credits?

    ERIC Educational Resources Information Center

    Shanker, Albert

    1982-01-01

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

  13. Empirical investigation into the tax court assessment of the economic interest concept in natural resource taxation

    SciTech Connect

    Fenton, E.D. Jr.

    1986-01-01

    Within the natural resource taxation area, the concept of economic interest evolved as a crucial issue. The concept controls the allowance of the depletion deduction and, in some instances the availability for capital gain treatment. Economic interest, however, has become a very confusing issue over the years and is difficult to apply in many circumstances. This research study attempts to provide a better understanding of the economic interest concept by identifying significant factors that have been present in certain tax related court cases. The entire population of Tax Court cases from 1933 through 1984 in which economic interest was the main issue were read to determine the existence of twelve variables. Logit analysis was then used to identify these variables, which were significant. Other parts of the research study include the evaluation of a hold-out sample, determining whether the significant variables have changes over time, and comparing the results of the Tax Court cases with the results developed for Court of Claims cases. The logit model developed using all of the 140 Tax Court observations indicated five significant variables were present. A classification accuracy of 80% was obtained using the model to classify the Tax Court cases.

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

    E-print Network

    Dosen, Kosta

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

  15. 76 FR 17521 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2011-03-30

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...specified tax return preparers'' to file individual income tax returns using magnetic...specified tax return preparers who prepare and file individual income tax returns....

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

    ERIC Educational Resources Information Center

    Romesburg, H. Charles

    2014-01-01

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

  17. Deduction of the sensible heat flux from SODAR data

    Microsoft Academic Search

    Naixian Pan; Chengcai Li

    2008-01-01

    A new method for deduction of the sensible heat flux is validated with three sets of published SODAR (sound detection and\\u000a ranging) data. Although the related expressions have previously been confirmed by the author with surface layer data, they\\u000a have not yet been validated with observations from the boundary layer before this work. In the study, selected SODAR data\\u000a are

  18. A Flat Rate Tax on Income--A Fair Tax.

    ERIC Educational Resources Information Center

    Crane, Philip M.

    1984-01-01

    A proportional tax on all individuals at one low flat rate would provide a return to the basic principles of equity, efficiency, and simplicity upon which our income tax system was founded. The time has come when the law that governs income taxes must be reshaped. (RM)

  19. Financial reporting, tax costs, and book-tax conformity

    Microsoft Academic Search

    David A. Guenther; Edward L. Maydew; Sarah E. Nutter

    1997-01-01

    We investigate the role of book-tax conformity in firms' financial reporting activities using a unique set of publicly traded firms that were forced to switch for tax purposes from the cash method to the accrual method. Prior to the mandated change, little trade-off existed between tax planning and financial reporting goals for these firms. After the change, recognition criteria for

  20. Tax Competition and Foreign Capital

    Microsoft Academic Search

    Ronald B. Davies; Thomas A. Gresik

    2003-01-01

    This paper derives welfare equivalence of double taxation rules in a tax competition model with discriminatory home taxes and the ability to finance subsidiary operations with host country capital. For a more general model, we provide sufficient conditions on the number of host sectors and factors that support double-tax-rule equivalence. Examples violating these conditions help identify economic factors under which

  1. The incidence of sin taxes

    Microsoft Academic Search

    Kaisa Kotakorpi

    2008-01-01

    We show that the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption and derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  2. The Incidence of Sin Taxes

    Microsoft Academic Search

    Kaisa Kotakorpiy

    We show that contrary to traditional incidence analysis, the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption. We also derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.

  3. Tax and Accounting Sites Directory

    NSDL National Science Digital Library

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

  4. Modeling Taxes Algebra 5/Trig

    E-print Network

    Lega, Joceline

    Modeling Taxes Algebra 5/Trig Spring 2010 Instructions: There are none! This contains background if you want, subject to your teacher's approval. 1 Background The federal income tax system is known, the higher the tax rate you face. In the United States, this is achieved through the application of marginal

  5. Income Taxes For Graduate Students &

    E-print Network

    Indiana University

    Income Taxes For Graduate Students & Employees (who are NOT considered Non-Resident Aliens) Financial Management Service Tax Department Fall 2012 #12;What am I going to talk about? 1. What is taxable income? 2. When it comes to taxes, what are you responsible for? What is the university responsible for

  6. Tax Commission I. Internal Scan

    E-print Network

    Tipple, Brett

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

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

    ERIC Educational Resources Information Center

    Maag, Elaine

    2009-01-01

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

  8. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED)...

  9. Cyber-consumption Taxes and Electronic Collection Systems: Canonical-Delivered Sales Tax

    Microsoft Academic Search

    Jae Kyu Lee; Yeoul Hwangbo

    2000-01-01

    This study analyzes existing consumption tax systems and proposes a new cyberconsumption tax policy called the Consumer-Delivered Sales Tax (CDS tax) for use in the electronic commerce environment. The CDS tax has the characteristics of a sales tax, but is remitted directly by the consumer without the intervention of the supplier. Seven criteria are laid out for use in designing

  10. Tax Cut Legislation: What's Fair? Lesson Plan.

    ERIC Educational Resources Information Center

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The lesson…

  11. Introducing the Microcomputer into Undergraduate Tax Courses.

    ERIC Educational Resources Information Center

    Dillaway, Manson P.; Savage, Allan H.

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

  12. Ordering Tax Transcripts A. Online Request

    E-print Network

    Wagner, Diane

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

  13. 'Tax simplification and reduction of compliance costs

    Microsoft Academic Search

    Jeff Pope

    Summary This submission advocates that very high tax compliance costs and unnecessary complexity in the tax system (and related transfer system) requires that tax simplification be afforded a very high priority in the Henry Review. First, some comments on the tax reform process, tax compliance costs research findings, and key features of a simplified system are made. Secondly, principles for

  14. A Taxing Situation.

    ERIC Educational Resources Information Center

    Fritschler, A. Lee; Mitchell, Brian C.

    1995-01-01

    Recent challenges to the tax-exempt status of private colleges and universities in Pennsylvania result from the convergence of two trends: an aging population that changes the economic balance, and a shift in case law that heretofore favored charities. If the challenges continue, higher education will feel significant negative consequences. (MSE)

  15. Capital Controls: Tobin Tax

    NSDL National Science Digital Library

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

  16. Taxed Structured Settlements

    Microsoft Academic Search

    Gregg D Polsky; Brant J Hellwig

    2010-01-01

    Congress has granted a tax subsidy to physically injured tort plaintiffs who enter into structured settlements. The subsidy allows these plaintiffs to exempt the investment yield imbedded within the structured settlement from federal income taxation. The apparent purpose of the subsidy is to encourage physically injured plaintiffs to invest, rather than presently consume, their litigation recoveries. Although the statutory subsidy

  17. 42 CFR 457.515 - Co-payments, coinsurance, deductibles, or similar cost-sharing charges: State plan requirements.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

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

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

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

  19. 5 CFR Appendix A to Subpart H of... - Information on Computing Certain Common Deductions From Back Pay Awards

    Code of Federal Regulations, 2010 CFR

    2010-01-01

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

  20. Logic Dynamics for Deductive Inference -- Its Stability and Neural Basis

    NASA Astrophysics Data System (ADS)

    Tsuda, Ichiro

    2014-12-01

    We propose a dynamical model that represents a process of deductive inference. We discuss the stability of logic dynamics and a neural basis for the dynamics. We propose a new concept of descriptive stability, thereby enabling a structure of stable descriptions of mathematical models concerning dynamic phenomena to be clarified. The present theory is based on the wider and deeper thoughts of John S. Nicolis. In particular, it is based on our joint paper on the chaos theory of human short-term memories with a magic number of seven plus or minus two.

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

    Code of Federal Regulations, 2011 CFR

    2011-07-01

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

  2. 29 CFR 2509.99-1 - Interpretive Bulletin Relating to Payroll Deduction IRAs.

    Code of Federal Regulations, 2010 CFR

    2010-07-01

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

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

    ERIC Educational Resources Information Center

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

    2011-01-01

    Over the course of the past decade, contradictory claims have been made regarding the neural bases of deductive reasoning. Researchers have been puzzled by apparent inconsistencies in the literature. Some have even questioned the effectiveness of the methodology used to study the neural bases of deductive reasoning. However, the idea that…

  4. The Formalisation of ROCK & ROLL: A Deductive ObjectOriented Database System

    E-print Network

    Fernandes, Alvaro A. A.

    The Formalisation of ROCK & ROLL: A Deductive Object­Oriented Database System Alvaro A.A. Fernandes. This paper describes the formalisation of the deductive object­ oriented database system ROCK & ROLL in such a way that impedance mis­ matches are minimised. This paper introduces the facilities offered by ROCK

  5. The $500,000 deduction limitation for remuneration provided by certain health insurance providers. Final regulations.

    PubMed

    2014-09-23

    This document contains final regulations on the application of the $500,000 deduction limitation for remuneration provided by certain health insurance providers under section 162(m)(6) of the Internal Revenue Code (Code). These regulations affect certain health insurance providers providing remuneration that exceeds the deduction limitation. PMID:25255498

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

    ERIC Educational Resources Information Center

    Silverstein, David L.; Osei-Prempeh, Gifty

    2010-01-01

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

  7. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

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

  8. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

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

  9. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  10. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

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

  11. 20 CFR 404.511 - When an individual is at “fault” in a deduction overpayment.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

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

  12. Run-Time Performance Optimization of an FPGA-Based Deduction Engine for SAT Solvers

    Microsoft Academic Search

    Andreas Dandalis; Viktor K. Prasanna; Bharani Thiruvengadam

    2001-01-01

    FPGAs are a promising technology for accelerating SAT solvers. Be- sides their high density, fine granularity, and massive parallelism, FPGAs provide the opportunity for run-time customization of the hardware based on the given SAT instance. In this paper, a parallel deduction engine is proposed for backtrack search algorithms. The performance of the deduction engine is critical to the over- all

  13. Run-time performance optimization of an FPGA-based deduction engine for SAT solvers

    Microsoft Academic Search

    Andreas Dandalis; Viktor K. Prasanna

    2002-01-01

    FPGAs are a promising technology for accelerating SAT solvers. Besides their high density, fine granularity, and massive parallelism, FPGAs provide the opportunity for run-time customization of the hardware based on the given SAT instance. In this article, a parallel deduction engine is proposed for backtrack search algorithms. The performance of the deduction engine is critical to the overall performance of

  14. Deductive Framework for Programming Sensor Networks Himanshu Gupta, Xianjin Zhu, Xiang Xu; Stony Brook University

    E-print Network

    Lu, Jiaheng

    1 Deductive Framework for Programming Sensor Networks Himanshu Gupta, Xianjin Zhu, Xiang Xu; Stony Brook University Abstract--Developing powerful paradigms for programming sensor networks is critical, we motivate and develop a deductive framework for programming sensor networks, extending the prior

  15. A genetic code Boolean structure. I. The meaning of Boolean deductions.

    PubMed

    Sánchez, Robersy; Morgado, Eberto; Grau, Ricardo

    2005-01-01

    This paper proposes a genetic code Boolean structure derived from hydrogen bond numbers and chemical types of bases, purines and pyrimidines. It shows that in such Boolean structure, deductions comprise physico-chemical meaning. In particular, codons with adenine as a second base coding to hydrophilic amino acids are not deductible from codons with uracil in the same position, which code to hydrophobic amino acids. Boolean deductions could help us describe the gene evolution process. For instance, most of the reported mutations that confer drug resistance to the HIV protease gene correspond to deductions. What is more, in the human beta-globin gene a similar situation appears where most of the single codon mutations correspond to Boolean deductions from the respective wild-type codon. PMID:15691536

  16. 26 CFR 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...deducted) over the remaining life of the bonds. Example 5...deduction over the remaining life of the bonds the amount of...deduction over the remaining life of the bonds, inasmuch as...issued by a corporation and bearing interest shall be given...

  17. 26 CFR 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...deducted) over the remaining life of the bonds. Example 5...deduction over the remaining life of the bonds the amount of...deduction over the remaining life of the bonds, inasmuch as...issued by a corporation and bearing interest shall be given...

  18. 26 CFR 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...deducted) over the remaining life of the bonds. Example 5...deduction over the remaining life of the bonds the amount of...deduction over the remaining life of the bonds, inasmuch as...issued by a corporation and bearing interest shall be given...

  19. 26 CFR 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...deducted) over the remaining life of the bonds. Example 5...deduction over the remaining life of the bonds the amount of...deduction over the remaining life of the bonds, inasmuch as...issued by a corporation and bearing interest shall be given...

  20. 26 CFR 1.163-3 - Deduction for discount on bond issued on or before May 27, 1969.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...deducted) over the remaining life of the bonds. Example 5...deduction over the remaining life of the bonds the amount of...deduction over the remaining life of the bonds, inasmuch as...issued by a corporation and bearing interest shall be given...

  1. A Hybrid Procedural/Deductive Executive for Autonomous Spacecraft

    NASA Technical Reports Server (NTRS)

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

    1998-01-01

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

  2. Capital tax distortions in the petroleum industry

    SciTech Connect

    Fry, R.C. Jr.

    1985-01-01

    The existence of taxes other than capital taxes increases the total and marginal distortions associated with capital taxation. Thus, for an industry subject to these other taxes, such as the oil industry, capital taxes are more distortionary than has previously been believed. In particular, the ratio of the marginal excess burden to the marginal tax revenue associated with a capital tax in the oil industry is higher than that ratio in other industries. In fact, given plausible parameter values, it is possible for an increase in the capital tax rate in the oil industry to decrease total tax revenue. 43 references, 1 table.

  3. Tax evasion and widening the tax base in Uganda

    Microsoft Academic Search

    Edward B. Sennoga; John Mary Matovu; Evarist P. Twimukye

    2009-01-01

    Uganda still lags behind in its tax collections at the domestic level. For most of the commodities the tax collection effort is not more than 5 percent relative to the statutory rate of 18 percent. This results into a situation where the government has to rely a lot on foreign financing. From the analysis, there is a lot of improvement

  4. E-ZTax: Tax Salience and Tax Rates

    Microsoft Academic Search

    Amy Finkelstein

    2007-01-01

    This paper tests the hypothesis that the salience of a tax system affects equilibrium tax rates. To do this, I analyze how toll rates change after toll facilities adopt electronic toll collection. Unlike manual toll collection, in which the driver must hand over cash at the toll collection plaza, electronic toll collection automatically debits the toll amount as the car

  5. Low-socioeconomic-status enrollees in high-deductible plans reduced high-severity emergency care.

    PubMed

    Wharam, J Frank; Zhang, Fang; Landon, Bruce E; Soumerai, Stephen B; Ross-Degnan, Dennis

    2013-08-01

    One-third of US workers now have high-deductible health plans, and those numbers are expected to grow in 2014 as implementation of the Affordable Care Act continues. There is concern that high-deductible health plans might cause enrollees of low socioeconomic status to forgo emergency care as a result of burdensome out-of-pocket costs. We analyzed emergency department (ED) visits and hospitalizations over two years among enrollees insured in high-deductible plans through small employers in Massachusetts. We found that plan members of low socioeconomic status experienced 25-30 percent reductions in high-severity ED visits over both years, while hospitalizations declined by 23 percent in year 1 but rose again in year 2. Similar trends were not found among high-deductible plan members of high socioeconomic status. Our findings suggest that plan members of low socioeconomic status at small firms responded inappropriately to high-deductible plans and that initial reductions in high-severity ED visits might have increased the need for subsequent hospitalizations. Policy makers and employers should consider proactive strategies to educate high-deductible plan members about their benefit structures or identify members at higher risk of avoiding needed care. They should also consider implementing means-based deductibles. PMID:23918484

  6. The study of inpatient medical records on hospital deductions: An interventional study

    PubMed Central

    Tavakoli, Nahid; Jahanbakhsh, Maryam; Akbari, Mojtaba; Baktashian, Mojtba; Hasanzadeh, Akbar; Sadeghpour, Samaneh

    2015-01-01

    Background: The rate of hospital deductions is a commonly cited concern among teaching hospitals in Iran. The objective of the present study is to access the effect of the quantitative and qualitative analysis of inpatient medical records on deductions and identifying the major resources of deductions. There are currently no published interventional studies that have investigated this issue quantitatively. Materials and Methods: In an interventional study, we reviewed all the 192 patient's medical records (PMRs) for any documentation errors, to determine the rate of deductions. We conducted a pilot of 30 cases prior to the actual survey. Nonprobability-based consecutive sampling was used. The main study was conducted in three phases: 1. Primary evaluation; 2. Training, performance of intervention and corrective actions; and 3. Final assessment. Comprehensive assessments of medical records and follow-upof error correction were carried out systematically and according to the pre-set schedule. Pre- and post-intervention assessments were compared in order to evaluate the effect of the intervention. Data were analyzed using the SPSS-20 statistical software. Paired-sample t-test was used to compare changes in deduction scores before and after the intervention. Differences at a P value less than 0.05 were considered statistically significant. Results: In the initial survey of 800 PMRs, nearly one quarter (24%) (Or 192 cases) had at least one type of deduction. The three top types of deductions were Laboratory (47.9%), Medical radiation (45.3%), and Physician visit (35.9%). The results showed a 2.7- to about 36-fold lower rate of hospital deductions (average: 6.4-fold; reduction from21131 to 3285 US dollars). Conclusion: All in all, the results of the present study indicated that educational interventions and quantitative and qualitative analysis of inpatient medical records are very beneficial and effective in the reduction of medical record deductions. PMID:26097852

  7. Nonparametric bounds on the effect of deductibles in health care insurance on doctor visits - Swiss evidence.

    PubMed

    Gerfin, Michael; Schellhorn, Martin

    2006-09-01

    We evaluate the effect of the size of deductibles in the basic health insurance in Switzerland on the probability of a doctor visit. We employ nonparametric bounding techniques to minimise statistical assumptions. In order to tighten the bounds we consider two further assumptions: mean independence of an instrument and monotone treatment response. Under these two assumption we are able to bound the causal effect of high deductibles compared to low deductibles below zero. We conclude that the difference in health care utilisation is partly due to a reduction of moral hazard effects. PMID:16596581

  8. The laws of natural deduction in inference by DNA computer.

    PubMed

    Rogowski, Lukasz; Sosík, Petr

    2014-01-01

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

  9. The Laws of Natural Deduction in Inference by DNA Computer

    PubMed Central

    Sosík, Petr

    2014-01-01

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

  10. Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight

    E-print Network

    Uzuner, Özlem

    Sales Taxes on the Internet: When and How to Tax? Ozlem Uzuner Lee McKnight Massachusetts Institute As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Internet and inappropriate. While some authorities claim not taxing the Internet is the best solution for encouraging

  11. Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A

    E-print Network

    Dyer, Bill

    Rev 3-26-14 FICA and Medicare Tax (Social Security Tax) Q & A What is FICA tax? (Federal Insurance workers and their dependents. What is Medicare tax? Government service that helps provide healthcare for senior citizens and disabled U.S. citizens. Who has to pay FICA/Medicare tax? All employees except

  12. How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return

    E-print Network

    Weber, Rodney

    How To Claim A Tax Treaty Benefit When Filing A ResidentTax Return #12;Before beginning your tax; If you have received a form 1042-2, please have it with you. You can claim the tax treaty benefit claimed the treaty through your employer, you must have the 1042-S. #12;Tax Preparation Complete your

  13. On the Costs of Excise Taxes and Income Taxes in the UK

    Microsoft Academic Search

    Ian W. H. Parry

    2003-01-01

    This paper develops an analytical framework for estimating the marginal excess burden (MEB) of taxes on gasoline, alcohol, tobacco, and labor in the UK, accounting for externalities and interactions among the taxes. Under most scenarios the MEB of the gasoline tax exceeds that for the labor tax, the MEB of the alcohol tax is roughly the same, while the MEB

  14. February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden

    E-print Network

    Karp, Larry S.

    February 24, 2004 Nonpoint Source Pollution Taxes and Excessive Tax Burden Larry Karp Abstract If a regulator is unable to measure firms' individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions

  15. Impact of the proposed energy tax on nuclear electric generating technologies

    SciTech Connect

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

    1993-05-01

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

  16. Effectiveness of Property Tax Relief in Oregon.

    ERIC Educational Resources Information Center

    Hartman, William T.; Hwang, C. S.

    This study examines the effects of the 1979 Oregon Property Tax Relief Plan on 1980-81 school district budget decisions by comparing the available tax relief, the school expenditures, and the tax levies in the state for the years 1975-81. The history of direct and indirect property tax relief in Oregon is sketched for the years prior to 1979; the…

  17. TAX FILING INFORMATION FOR NONRESIDENT ALIENS

    E-print Network

    Saldin, Dilano

    TAX FILING INFORMATION FOR NONRESIDENT ALIENS The tax filing information supplied here is being://www.irs.gov/pub/irspdf/p513.pdf o Pub 519 US Tax Guide for Aliens § http://www.irs.gov/pub/irspdf/p519.pdf o Pub 901 US;· IRS FEDERAL FORMS AND INSTRUCTIONS o Form 1040NREZ US Nonresident Alien Tax Return for Certain Non

  18. Are LCCEs Exempt from Income Taxes?

    PubMed

    Philipsen, Nayna Campbell

    2002-01-01

    Lamaze International Certified Childbirth Educators (LCCEs) may incorporate as tax-exempt organizations under the federal tax law if they meet all of the outlined requirements. They may then be considered exempt from income taxes for the purpose of any law that refers to tax-exempt organizations. PMID:17273307

  19. The Btu tax is dead, long live the Btu tax

    SciTech Connect

    Burkhart, L.A.

    1993-07-15

    The energy industry is powerful. That is the only explanation for its ability to jettison a cornerstone of the Clinton Administration's proposed deficit reduction package, the Btu tax plan, expected to raise about $71.5 billion over a five-year period. Clinton had proposed a broad-based energy tax of 25.7 cents per million Btus, and a surcharge of 34.2 cents on petroleum products, to be phased in over three years starting July 1, 1994. House Democrats went along, agreeing to impose a tax of 26.8 cents per million Btus, along with the 34.2-cent petroleum surcharge, both effective July 1, 1994. But something happened on the way to the Senate. Their version of the deficit reduction package contains no broad-based energy tax. It does, however, include a 4.3 cents/gallon fuel tax. Clinton had backed down, and House Democrats were left feeling abandoned and angry. What happened has as much to do with politics-particularly the fourth branch of government, lobbyists-as with a President who wants to try to please everyone. It turns out that almost every lawmaker or lobbyist who sought an exemption from the Btu tax, in areas as diverse as farming or ship and jet fuel used in international commercial transportation, managed to get it without giving up much in return. In the end, the Btu tax was so riddled with exemptions that its effectiveness as a revenue-raiser was in doubt. Meanwhile, it turns out that the Btu tax is not dead. According to Budget Director Leon Panetta, the Administration has not given up on the Btu tax and will fight for it when the reconciliation bill goes to a joint House-Senate conference.

  20. 42 CFR 417.458 - Recoupment of uncollected deductible and coinsurance amounts.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement...value of the deductible and coinsurance amounts; or (2) A billing error. (b) The HMO or CMP has identified the...

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

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 ...grace period ends with the last day of the third month after the billing month. (d) Resumption of age 72 special...

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

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 ...grace period ends with the last day of the third month after the billing month. (d) Resumption of age 72 special...

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

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 ...grace period ends with the last day of the third month after the billing month. (d) Resumption of age 72 special...

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

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 ...grace period ends with the last day of the third month after the billing month. (d) Resumption of age 72 special...

  5. 42 CFR 417.458 - Recoupment of uncollected deductible and coinsurance amounts.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...CONTINUED) HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement...value of the deductible and coinsurance amounts; or (2) A billing error. (b) The HMO or CMP has identified the...

  6. 42 CFR 408.45 - Deduction from age 72 special payments.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...HUMAN SERVICES MEDICARE PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Deduction From Monthly Benefits § 408.45 ...grace period ends with the last day of the third month after the billing month. (d) Resumption of age 72 special...

  7. 42 CFR 417.458 - Recoupment of uncollected deductible and coinsurance amounts.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement...value of the deductible and coinsurance amounts; or (2) A billing error. (b) The HMO or CMP has identified the...

  8. 42 CFR 417.458 - Recoupment of uncollected deductible and coinsurance amounts.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...CONTINUED) HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement...value of the deductible and coinsurance amounts; or (2) A billing error. (b) The HMO or CMP has identified the...

  9. 42 CFR 417.458 - Recoupment of uncollected deductible and coinsurance amounts.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...CONTINUED) HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement...value of the deductible and coinsurance amounts; or (2) A billing error. (b) The HMO or CMP has identified the...

  10. 26 CFR 1.170A-8 - Limitations on charitable deductions by individuals.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...b) through (f) of this section. If a husband and wife make a joint return, the deduction...subsequent election. (ii) Husband and wife making joint return. If a husband and wife make a joint return of income for a...

  11. 26 CFR 1.263(a)-6T - Election to deduct or capitalize certain expenditures (temporary).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...regulations); (7) Section 179C (election to expense certain refineries); (8) Section 179D (energy efficient commercial buildings deduction); (9) Section 179E (election to expense advanced mine safety equipment);...

  12. 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 ...deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...

  13. 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 ...deduction of premiums from compensation, retirement pay, or pension. 8.5 Section 8.5 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF...

  14. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2012 CFR

    2012-07-01

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

  15. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2014 CFR

    2014-07-01

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

  16. 38 CFR 8.5 - Authorization for deduction of premiums from compensation, retirement pay, or pension.

    Code of Federal Regulations, 2013 CFR

    2013-07-01

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

  17. 18 CFR 367.4265 - Account 426.5, Other deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4265 Account 426.5, Other deductions. This account must...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305...

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

    Code of Federal Regulations, 2010 CFR

    2010-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304...

  20. 29 CFR 778.304 - Amounts deducted from cash wages-general.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.304...

  1. 29 CFR 778.305 - Computation where particular types of deductions are made.

    Code of Federal Regulations, 2011 CFR

    2011-07-01

    ...Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS OVERTIME COMPENSATION Special Problems How Deductions Affect the Regular Rate § 778.305...

  2. 26 CFR 53.4965-7 - Taxes on prohibited tax shelter transactions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  3. 75 FR 46844 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-08-04

    ...CFR Parts 53 and 54 [TD 9492] RIN 1545-BG18 Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements; Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Requirement of Return and...

  4. 26 CFR 53.6651-1 - Failure to file tax return or to pay tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...false Failure to file tax return or to pay tax. 53.6651-1 Section...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION...2) files a return in good faith and such...

  5. Merging deductive and inductive reasoning for processing textual descriptions of inter-human conflicts

    Microsoft Academic Search

    Boris Galitsky

    2006-01-01

    We report on a novel approach to modeling a dynamic domain with limited knowledge. A domain may include participating agents\\u000a where we are uncertain about motivations and decision-making principles of some of these agents. Our reasoning setting for\\u000a such domains includes deductive, inductive, and abductive components. The deductive component is based on situation calculus\\u000a and describes the behavior of agents

  6. 77 FR 74583 - Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property

    Federal Register 2010, 2011, 2012, 2013, 2014

    2012-12-17

    ...Williams, Office of Associate Chief Counsel (Income Tax & Accounting), (202) 622-4950 (not a toll-free call...Clinton, Office Associate Chief Counsel (Income Tax & Accounting), (202) 622-4930 (not a toll-free...

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

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans...would constitute, in substance, an avoidance or evasion of taxation within the meaning of section...

  8. The Kansas Estate Tax Problem

    E-print Network

    Dickinson, Martin B. Jr.

    2005-01-01

    ) The hypot~etical federal estate tax lia under 1997 law is computed. (2) The liability is computed. (3) The actual ft liability under current law is computed s the 5 2058 deductio~ ate death taxes. *. 2003, ch. 147, SS 45 C.S.A. 79-15,101 and 79... estate to $1.5 mil- lion. However, because Tom's gross estate exceeds the filing threshold, a return must be filed, and Tom's estate must pay KET of $64,400. In other words, Bill's taxable estate of $2 million has no tax liability, while Tom's $1...

  9. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

  10. 26 CFR 509.118 - Credit against United States tax for Swiss tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax...General —(1) Taxable as though no convention. Notwithstanding any other provision of the convention the United States, in...

  11. Federal Fuels Taxes and Tax Credits (released in AEO2007)

    EIA Publications

    2007-01-01

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

  12. 26 CFR 1.882-4 - Allowance of deductions and credits to foreign corporations.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...in determining FC's income tax liability, for example, by...filing the appropriate income tax returns for Year 1 and Year...corporation with prior filing history. FC began a U.S. trade or business in Year 1. FC's tax advisor filed the...

  13. Tax-tariff reform with costs of tax administration

    Microsoft Academic Search

    Knud J. Munk

    2008-01-01

    As is broadly recognised, the straightforward application of the Diamond–Mirrlees (1971) production efficiency theorem implies\\u000a that when lump-sum taxation is not available, then it is optimal for the government in a small open economy to rely on taxes\\u000a on the net demand of households rather than on border taxes to finance its resource requirements. However, the theorem does\\u000a not hold

  14. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2010 CFR

    2010-10-01

    ...2010-10-01 2010-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  15. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2013 CFR

    2013-10-01

    ...2013-10-01 2013-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  16. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2011 CFR

    2011-10-01

    ...2011-10-01 2011-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  17. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2014 CFR

    2014-10-01

    ...2014-10-01 2014-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  18. 48 CFR 29.305 - State and local tax exemptions.

    Code of Federal Regulations, 2012 CFR

    2012-10-01

    ...2012-10-01 2012-10-01 false State and local tax exemptions. 29.305 Section 29.305...GENERAL CONTRACTING REQUIREMENTS TAXES State and Local Taxes 29.305 State and local tax exemptions. (a) Evidence of...

  19. 26 CFR 1.1502-3 - Consolidated tax credits.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  20. 26 CFR 1.1502-5 - Estimated tax.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  1. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  2. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... 2010-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  3. 27 CFR 25.158 - Tax computation for bottled beer.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... 2011-04-01 false Tax computation for bottled beer. 25.158 Section 25.158 Alcohol, Tobacco Products...TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.158 Tax...

  4. 26 CFR 26.2641-1 - Applicable rate of tax.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2641-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2641-1 Applicable rate of tax. The...

  5. Automated Reuse of Scientific Subroutine Libraries through Deductive Synthesis

    NASA Technical Reports Server (NTRS)

    Lowry, Michael R.; Pressburger, Thomas; VanBaalen, Jeffrey; Roach, Steven

    1997-01-01

    Systematic software construction offers the potential of elevating software engineering from an art-form to an engineering discipline. The desired result is more predictable software development leading to better quality and more maintainable software. However, the overhead costs associated with the formalisms, mathematics, and methods of systematic software construction have largely precluded their adoption in real-world software development. In fact, many mainstream software development organizations, such as Microsoft, still maintain a predominantly oral culture for software development projects; which is far removed from a formalism-based culture for software development. An exception is the limited domain of safety-critical software, where the high-assuiance inherent in systematic software construction justifies the additional cost. We believe that systematic software construction will only be adopted by mainstream software development organization when the overhead costs have been greatly reduced. Two approaches to cost mitigation are reuse (amortizing costs over many applications) and automation. For the last four years, NASA Ames has funded the Amphion project, whose objective is to automate software reuse through techniques from systematic software construction. In particular, deductive program synthesis (i.e., program extraction from proofs) is used to derive a composition of software components (e.g., subroutines) that correctly implements a specification. The construction of reuse libraries of software components is the standard software engineering solution for improving software development productivity and quality.

  6. Cultural differences in belief bias associated with deductive reasoning?

    PubMed

    Unsworth, Sara J; Medin, Douglas L

    2005-07-01

    Norenzayan, Smith, Jun Kim, and Nisbett (2002) investigated cultural differences in the use of intuitive versus formal reasoning in 4 experiments. Our comment concerns the 4th experiment where Norenzayan et al. reported that, although there were no cultural differences in accuracy on abstract logical arguments, Koreans made more errors than U.S. undergraduates in judging the logical validity of concrete arguments. Norenzayan et al. concluded that Koreans are less likely than European Americans to decontextualize an argument's content from its logical structure, as Koreans were more likely to consider the believability of the conclusion when assessing an argument's validity (a belief bias). Notably, Korean participants were more conservative (less likely to say an argument is valid) than European American participants when assessing arguments. An analysis of the average of the hit and correct rejection rates in each of the conditions (abstract, concrete-believable, concrete-nonbelievable) revealed that, contrary to conclusions of Norenzayan et al., European Americans were no better than Koreans at determining the validity of concrete deductive arguments with conclusions varying in believability. PMID:21702783

  7. 26 CFR 1.163-5 - Denial of interest deduction on certain obligations issued after December 31, 1982, unless issued...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE...CONTINUED) INCOME TAX (CONTINUED) INCOME...United States income tax laws, including the...3)(B) as in effect prior to the Tax Reform Act of 1986...thereof, determines in good faith that the...

  8. 26 CFR 1.6011-7 - Specified tax return preparers required to file individual income tax returns using magnetic media.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

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

  9. 75 FR 75439 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media

    Federal Register 2010, 2011, 2012, 2013, 2014

    2010-12-03

    ...Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...return preparers who reasonably expect to file more than 10 individual income tax returns in a calendar year, to file individual income tax returns using...

  10. 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

    ...of this section) and who has actual knowledge that the U.S. person receives the...Example 10. Unless it has actual knowledge or reason to know that the foreign entity...documentation, and it has no actual knowledge or reason to know that any...

  11. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...case of taxable years ending after December 31, 1963. (2) Amounts received by a surviving annuitant during his life expectancy period as an annuity under a joint and survivor annuity contract to the extent included in gross income under...

  12. 26 CFR 1.691(c)-1 - Deduction for estate tax attributable to income in respect of a decedent.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...case of taxable years ending after December 31, 1963. (2) Amounts received by a surviving annuitant during his life expectancy period as an annuity under a joint and survivor annuity contract to the extent included in gross income under...

  13. 26 CFR 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...withholding agent lacks control, custody, or knowledge —(A) In general. A withholding...from which to withhold an amount and has knowledge of the facts that give rise to...Further, a withholding agent does not lack knowledge of the facts that give rise to a...

  14. 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 this section) and who has actual knowledge that the U.S. person receives the...Example 10. Unless it has actual knowledge or reason to know that the foreign entity...documentation, and it has no actual knowledge or reason to know that any...

  15. 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

    ...of this section) and who has actual knowledge that the U.S. person receives the...Example 10. Unless it has actual knowledge or reason to know that the foreign entity...documentation, and it has no actual knowledge or reason to know that any...

  16. 26 CFR 1.1471-2 - Requirement to deduct and withhold tax on withholdable payments to certain FFIs.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...withholding agent lacks control, custody, or knowledge —(A) In general. A withholding...from which to withhold an amount and has knowledge of the facts that give rise to the...Further, a withholding agent does not lack knowledge of the facts that give rise to a...

  17. 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

    ...of this section) and who has actual knowledge that the U.S. person receives the...Example 10. Unless it has actual knowledge or reason to know that the foreign entity...documentation, and it has no actual knowledge or reason to know that any...

  18. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...society and a local women's club to present...member of the taxpayer's household. ...enrolled for a course of study (prescribed for...placed in the taxpayer's home on January 2...the full course of study...

  19. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...society and a local women's club to present...member of the taxpayer's household. ...enrolled for a course of study (prescribed for...placed in the taxpayer's home on January 2...the full course of study prescribed for...

  20. 26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...society and a local women's club to present...member of the taxpayer's household. ...enrolled for a course of study (prescribed for...placed in the taxpayer's home on January 2...the full course of study...

  1. 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

    ...society and a local women's club to present...member of the taxpayer's household. ...enrolled for a course of study (prescribed for...placed in the taxpayer's home on January 2...the full course of study prescribed for...

  2. 18 CFR 367.4112 - Account 411.2, Provision for deferred income taxes-Credit, other income and deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT Income Statement Chart of Accounts Service Company Operating Income § 367.4112 Account 411.2, Provision for deferred income...

  3. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...donors which expires not later than the death of whichever of such donors dies later...propaganda, or otherwise attempting, to influence legislation, or (ii) Which participates...whether an organization is attempting to influence legislation or is engaging in...

  4. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...charitable organization real estate having a fair market value of...000, and a fair market value of $17...property at its fair market value, he would...property or in real property. However...other interests or estates, whether...

  5. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...charitable organization real estate having a fair market value of...000, and a fair market value of $17...property at its fair market value, he would...property or in real property. However...other interests or estates, whether...

  6. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...charitable organization real estate having a fair market value of...000, and a fair market value of $17...property at its fair market value, he would...property or in real property. However...other interests or estates, whether...

  7. 26 CFR 1.170-1 - Charitable, etc., contributions and gifts; allowance of deduction (before amendment by Tax Reform...

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...charitable organization real estate having a fair market value of...000, and a fair market value of $17...property at its fair market value, he would...property or in real property. However...other interests or estates, whether...

  8. 26 CFR 1.1471-2T - Requirement to deduct and withhold tax on withholdable payments to certain FFIs (temporary).

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...income to participating FFIs and deemed-compliant FFIs that are NQIs, NWPs, or NWTs...income to a participating FFI or deemed-compliant FFI that is an NQI receiving the...participating FFI or a registered deemed-compliant FFI. Accordingly, a QI branch of...

  9. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  10. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  11. 26 CFR 53.4945-1 - Taxes on taxable expenditures.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on...initial taxes —(1) Tax on private foundation. Section 4945(a)(1) of the...in section 4945(d)) of a private foundation. This tax is to be paid by the...

  12. Genre Analysis of Tax Computation Letters: How and Why Tax Accountants Write the Way They Do

    ERIC Educational Resources Information Center

    Flowerdew, John; Wan, Alina

    2006-01-01

    This study is a genre analysis which explores the specific discourse community of tax accountants. Tax computation letters from one international accounting firm in Hong Kong were analyzed and compared. To probe deeper into the tax accounting discourse community, a group of tax accountants from the same firm was observed and questioned. The texts…

  13. The efficiency loss of tax limits: The political economy of local tax regulation

    Microsoft Academic Search

    Rune J. Sørensen

    Fiscal federalism suggests that local services should be financed by local taxes, and that national tax constraints will cause a loss of allocative efficiency. Political economy claims that tax limits can improve efficiency. An unconstrained local government may induce excessive government spending, and tax limits can rectify this bias by curtailing the \\

  14. Revised 2-06-09 YEAR-END TAX STATEMENTS TAX FILING

    E-print Network

    Dyer, Bill

    Revised 2-06-09 YEAR-END TAX STATEMENTS ­ TAX FILING Form What is Reported Issued By Comments W-2 Wage and Tax Statement Statement of compensation or wages earned for the previous calendar year to Withholding Statement of taxable scholarship/ fellowship funds, employment compensation exempt by tax treaty

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

    E-print Network

    Bandyopadhyay, Antar

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

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

    E-print Network

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

  17. Income Tax Information for International Students and It is income tax season again!!

    E-print Network

    Garousi, Vahid

    Income Tax Information for International Students and Staff It is income tax season again!! Everyone who earned income in the year 2010 must file a tax return. If you received a scholarship with these documents. If you do not have a Social Insurance Number you need to apply for an Individual Tax Number (ITN

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

    Microsoft Academic Search

    James M. Poterba

    1991-01-01

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

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

    EIA Publications

    2008-01-01

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

  20. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    ERIC Educational Resources Information Center

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  1. Tax Potential vs. Tax Effort: A Cross-Country Analysis of Armenia's Stubbornly Low Tax Collection1

    Microsoft Academic Search

    Hamid R. Davoodi; David A. Grigorian

    Despite a record growth since 2000, Armenia's tax-to-GDP ratio has been fairly stable at about 14½ percent. This paper catalogues a range of factors that may account for Armenia's stubbornly for tax collection by benchmarking Armenia's tax-to-GDP against some comparator countries and conducting an extensive econometric study of the main determinants of tax collection using a large panel data set

  2. What is the role of induction and deduction in reasoning and scientific inquiry?

    NASA Astrophysics Data System (ADS)

    Lawson, Anton E.

    2005-08-01

    A long-standing and continuing controversy exists regarding the role of induction and deduction in reasoning and in scientific inquiry. Given the inherent difficulty in reconstructing reasoning patterns based on personal and historical accounts, evidence about the nature of human reasoning in scientific inquiry has been sought from a controlled experiment designed to identify the role played by enumerative induction and deduction in cognition as well as from the relatively new field of neural modeling. Both experimental results and the neurological models imply that induction across a limited set of observations plays no role in task performance and in reasoning. Therefore, support has been obtained for Popper's hypothesis that enumerative induction does not exist as a psychological process. Instead, people appear to process information in terms of increasingly abstract cycles of hypothetico-deductive reasoning. Consequently, science instruction should provide students with opportunities to generate and test increasingly complex and abstract hypotheses and theories in a hypothetico-deductive manner. In this way students can be expected to become increasingly conscious of their underlying hypothetico-deductive thought processes, increasingly skilled in their application, and hence increasingly scientifically literate.

  3. Possibilities: A framework for modeling students' deductive reasoning in physics

    NASA Astrophysics Data System (ADS)

    Gaffney, Jonathan David Housley

    Students often make errors when trying to solve qualitative or conceptual physics problems, and while many successful instructional interventions have been generated to prevent such errors, the process of deduction that students use when solving physics problems has not been thoroughly studied. In an effort to better understand that reasoning process, I have developed a new framework, which is based on the mental models framework in psychology championed by P. N. Johnson-Laird. My new framework models how students search possibility space when thinking about conceptual physics problems and suggests that errors arise from failing to flesh out all possibilities. It further suggests that instructional interventions should focus on making apparent those possibilities, as well as all physical consequences those possibilities would incur. The possibilities framework emerged from the analysis of data from a unique research project specifically invented for the purpose of understanding how students use deductive reasoning. In the selection task, participants were given a physics problem along with three written possible solutions with the goal of identifying which one of the three possible solutions was correct. Each participant was also asked to identify the errors in the incorrect solutions. For the study presented in this dissertation, participants not only performed the selection task individually on four problems, but they were also placed into groups of two or three and asked to discuss with each other the reasoning they used in making their choices and attempt to reach a consensus about which solution was correct. Finally, those groups were asked to work together to perform the selection task on three new problems. The possibilities framework appropriately models the reasoning that students use, and it makes useful predictions about potentially helpful instructional interventions. The study reported in this dissertation emphasizes the useful insight the possibilities framework provides. For example, this framework allows us to detect subtle differences in students' reasoning errors, even when those errors result in the same final answer. It also illuminates how simply mentioning overlooked quantities can instigate new lines of student reasoning. It allows us to better understand how well-known psychological biases, such as the belief bias, affect the reasoning process by preventing reasoners from fleshing out all of the possibilities. The possibilities framework also allows us to track student discussions about physics, revealing the need for all parties in communication to use the same set of possibilities in the conversations to facilitate successful understanding. The framework also suggests some of the influences that affect how reasoners choose between possible solutions to a given problem. This new framework for understanding how students reason when solving conceptual physics problems opens the door to a significant field of research. The framework itself needs to be further tested and developed, but it provides substantial suggestions for instructional interventions. If we hope to improve student reasoning in physics, the possibilities framework suggests that we are perhaps best served by teaching students how to fully flesh out the possibilities in every situation. This implies that we need to ensure students have a deep understanding of all of the implied possibilities afforded by the fundamental principles that are the cornerstones of the models we teach in physics classes.

  4. Effective Tax Strategies: It's Not Just Minimization 

    E-print Network

    Neuman, Stevanie Alysse Schneider

    2014-05-20

    This study examines managerial incentives and practices associated with firms’ tax strategy choices, as well as the relative importance of these factors in determining the primary focus of firms’ tax strategies. Understanding the determinants...

  5. 16 CFR 460.22 - Tax claims.

    Code of Federal Regulations, 2010 CFR

    2010-01-01

    ...460.22 Commercial Practices FEDERAL TRADE COMMISSION TRADE REGULATION RULES LABELING AND ADVERTISING OF HOME INSULATION § 460.22 Tax claims. Do not say or imply that your product qualifies for a tax benefit unless it is...

  6. [VOCs tax policy on China's economy development].

    PubMed

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary. PMID:22468510

  7. Alternative Fat Taxes to Control Obesity

    Microsoft Academic Search

    J. Stephen Clark; O. Ludwig Dittrich

    2010-01-01

    This paper examines three alternative types of fat taxes to determine how effective they may be in reducing obesity. Upon\\u000a the examination of the available evidence as to the effectiveness of fat taxes in reducing obesity authors conclude that all\\u000a types of fat taxes are not sufficiently specific in targeting obesity. In some cases imposition of fat tax may actually

  8. 20 CFR 404.421 - How are deductions made when a beneficiary fails to have a child in his or her care?

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...of this part). (b) Mother's or father's benefits —(1) Widow or widower...deduction is made from the mother's or father's benefits to which he or she is... (2) Surviving divorced mother or father. A deduction is made from the...

  9. 20 CFR 404.421 - How are deductions made when a beneficiary fails to have a child in his or her care?

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...of this part). (b) Mother's or father's benefits —(1) Widow or widower...deduction is made from the mother's or father's benefits to which he or she is... (2) Surviving divorced mother or father. A deduction is made from the...

  10. 26 CFR 1.179A-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ... false Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1...179A-1 Recapture of deduction for qualified clean-fuel vehicle property and qualified...

  11. 26 CFR 1.179A-1 - Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle...

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1 Section...Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel...

  12. Are Commodity Taxes Regressive? Evidence from Sweden

    Microsoft Academic Search

    Douglas Lundin

    1998-01-01

    The distributional consequences of commodity taxes have become more important as industrialized countries have started to raise more revenue using these taxes. In this paper the distributional consequences of commodity taxes are evaluated using both disposable income and total expenditure as measures of household well-being. Using Swedish household expenditure data from 1988 and 1992, I find that the overall effect

  13. MARGINAL COMMODITY TAX REFORMS: A SURVEY

    Microsoft Academic Search

    Alessandro Santoro

    2007-01-01

    Abstract.?As noted 30 years ago by Martin Feldstein, optimal taxes may be useless for practical purposes and emphasis should instead be placed on the possibility of enhancing welfare by reforming existing tax rates. In this perspective, marginal commodity tax reforms are gaining increasing attention due to political and economic constraints on large reforms of direct (or indirect) taxation. In this

  14. Stop Playing Favorites with the Tax Code 

    E-print Network

    Taylor, Lori L.

    2011-01-01

    ef?iciency. Taxes distort economic decision?making away from that which is taxed. Some of those distortions can be desirable in the sense that they can discourage socially unhealthy behaviors (think cigarette or alcohol taxes), but most are not...

  15. Seattle University TAX I ACCT 536

    E-print Network

    Carter, John

    1 SYLLABUS Seattle University TAX I ­ ACCT 536 Fall 2013 Stephen McDonald Ryan, Swanson & Cleveland student to a broad range of tax concepts and types of taxpayers. By the end of the course students should: i) Understand the development and rationale of the current Federal income tax system; ii) Comprehend

  16. Company Tax Reform in the European Union

    Microsoft Academic Search

    Peter Birch Sørensen

    2004-01-01

    The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment. This paper argues that while the Commission's blueprints for company tax reform may reduce existing problems of transfer pricing, they will also create new distortions as long as existing tax rate

  17. Transboundary Pollution, Trade Liberalization, and Environmental Taxes

    Microsoft Academic Search

    Soham Baksi; A. Ray Chaudhuri

    2008-01-01

    In a bilateral trade framework, we examine the impact of tari¤ reduction on the op- timal pollution tax and social welfare when pollution is transboundary. Strategic considerations lead countries to distort their pollution tax in the non-cooperative equilibrium. Trade liberalization changes the distortion, and consequently the pol- lution tax and welfare, in ways that depend on the extent to which

  18. Taxing corporate income Alan J. Auerbach

    E-print Network

    Sadoulet, Elisabeth

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

  19. Oregon Tax Revenue Scope and Timeline

    E-print Network

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

  20. The implicit taxes from college financial aid

    Microsoft Academic Search

    Andrew W. Dick; Aaron S. Edlin

    1997-01-01

    Families who earn more or who heed the “experts'” advice and save for college typically receive less financial aid. The financial aid system therefore implicitly taxes both income and assets. We use NPSAS aid award data to estimate these implicit taxes, and find that at average-priced colleges the marginal income tax ranges from 2 to 16% and the marginal asset

  1. Health effects and optimal environmental taxes

    Microsoft Academic Search

    Roberton C. Williams III

    2003-01-01

    The literature on environmental taxation in the presence of pre-existing distortionary taxes has shown that interactions with these distortions tend to raise the cost of an environmental tax, and thus that the optimal environmental tax is less than marginal environmental damages. A recent paper by Schwartz and Repetto (2000) challenges this finding, arguing that the health benefits from reduced pollution

  2. The State Tax Commission and Tax Reform In Kansas

    E-print Network

    Burke, Martin

    1913-06-01

    in cities and incorporrted towns where improvements (3) Laws of the Territory of Zansas, 1860, Ch. XIV. Sec. 2. 6. might also "be taxed, and all mines, minerals and quarries in and under the same. (4) A county assessor was to per- form the duties... of Kansas, 1860, Ch. XIV,Sec. 2. (5) Ch. 28, Sec3. 121-123, Law of 1860. (6) Constitution of Kaneas, Article XI. Finance and Taxation, Section 1. as follows: "The Legislature shall provide for taxing the notes and bills discounted or purchased, moneys...

  3. 26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Marital deduction; life estate with power of appointment in donee...2523(e)-1 Marital deduction; life estate with power of appointment in donee...in trust) and the spouse is entitled for life to all the income from a...

  4. 26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Marital deduction; life estate with power of appointment in donee...2523(e)-1 Marital deduction; life estate with power of appointment in donee...in trust) and the spouse is entitled for life to all the income from a...

  5. 26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Marital deduction; life estate with power of appointment in donee...2523(e)-1 Marital deduction; life estate with power of appointment in donee...in trust) and the spouse is entitled for life to all the income from a...

  6. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Deduction of pre-1970 exploration expenditures in the year paid or incurred...615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred... (1) If the election to treat exploration expenditures under section 615...

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

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Deduction of pre-1970 exploration expenditures in the year paid or incurred...615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred... (1) If the election to treat exploration expenditures under section 615...

  8. 26 CFR 1.615-2 - Deduction of pre-1970 exploration expenditures in the year paid or incurred.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2013-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred...615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred... (1) If the election to treat exploration expenditures under section 615...

  9. 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

    ...2010-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred...615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred... (1) If the election to treat exploration expenditures under section 615...

  10. 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

    ...2009-04-01 true Deduction of pre-1970 exploration expenditures in the year paid or incurred...615-2 Deduction of pre-1970 exploration expenditures in the year paid or incurred... (1) If the election to treat exploration expenditures under section 615...

  11. 78 FR 41961 - Submission for Review: 3206-0170, Application for Refund of Retirement Deductions/FERS (SF 3106...

    Federal Register 2010, 2011, 2012, 2013, 2014

    2013-07-12

    ...Retirement Deductions/FERS (SF 3106) and Current/Former Spouse(s) Notification of...Retirement Deductions/FERS (SF 3106) and Current/Former Spouse(s) Notification of...interest provided by law. SF 3106A, Current/Former Spouse(s) Notification...

  12. 26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

    Code of Federal Regulations, 2012 CFR

    2012-04-01

    ...2012-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section...Income § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions. (a) In...

  13. 26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

    Code of Federal Regulations, 2013 CFR

    2013-04-01

    ...2013-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section...Income § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions. (a) In...

  14. 26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

    Code of Federal Regulations, 2010 CFR

    2010-04-01

    ...2010-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section...Income § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions. (a) In...

  15. 26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section...Income § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions. (a) In...

  16. 26 CFR 1.63-1 - Change of treatment with respect to the zero bracket amount and itemized deductions.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 false Change of treatment with respect to the zero bracket amount and itemized deductions. 1.63-1 Section...Income § 1.63-1 Change of treatment with respect to the zero bracket amount and itemized deductions. (a) In...

  17. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2014 CFR

    2014-04-01

    ...2014-04-01 2013-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  18. 26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

    Code of Federal Regulations, 2011 CFR

    2011-04-01

    ...2011-04-01 2009-04-01 true Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987...Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax...

  19. Does Participating in a 401(k) Raise Your Lifetime Taxes?

    Microsoft Academic Search

    Jagadeesh Gokhale; Laurence J. Kotlikoff; Todd Neumann

    2001-01-01

    Contributing to 401(k)s and similar tax-deferred retirement accounts certainly lowers current taxes. But does it lower your lifetime taxes? If average and marginal tax rates were independent of income and didn't change through time, the answer would be an unambiguous yes. The reduction in current taxes would exceed the increase in future taxes when measured in present value. But tax

  20. The impact of voting on tax payments

    PubMed Central

    Wahl, Ingrid; Muehlbacher, Stephan; Kirchler, Erich

    2010-01-01

    This study examines whether participating in governmental decisions influences taxpayers’ cooperation. The results of experiment 1 show that participants tend to contribute more when they can vote on different rules for a public good game. Experiment 2 reveals that tax payments are lowest in a tax simulation when participants benefit from tax payments and can not vote. However, when the participants did not benefit from tax payments, voting had no impact and cooperation was about the same as when participants benefited and could vote. Furthermore, voting increases procedural fairness and trust mediates the effect of procedural fairness on tax payments. PMID:21654938