26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount of tax paid. (3) Direct investment. The U.S. party's proportionate share of the foreign payment or... the interest is owned by a U.S. or foreign entity. (5) Passive investment income—(i) In general. The... recognize their distributive shares of the $10 million premium income and claim a direct foreign tax credit...

26 CFR 48.6416(b)(3)-1 - Tax-paid articles used for further manufacture and causing overpayments of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-paid articles used for further manufacture... Manufacturers Taxes § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of... manufacturer who uses the article in further manufacture of a second article or who sells the article with, or...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 53.180 - Tax-paid articles used for further manufacture and causing overpayments of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... further manufacture and causing overpayments of tax. 53.180 Section 53.180 Alcohol, Tobacco Products and... Application to Manufacturers Taxes § 53.180 Tax-paid articles used for further manufacture and causing... manufacture of a second article or who sells the article with, or as a part of, the second article...

29 CFR 531.38 - Amounts deducted for taxes.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Amounts deducted for taxes. 531.38 Section 531.38 Labor... Employees § 531.38 Amounts deducted for taxes. Taxes which are assessed against the employee and which are... unemployment insurance taxes, as well as other Federal, State, or local taxes, levies, and assessments. No...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-18

.... Approved: July 11, 2011. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc... of the entity's gross income, as determined under U.S. tax principles, is attributable to passive investment income and substantially all of the entity's assets are held to produce such passive investment...

26 CFR 1.907(a)-1 - Reduction in taxes paid on FOGEI (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Reduction in taxes paid on FOGEI (for taxable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income from Sources Without the United States § 1.907(a)-1 Reduction in taxes paid on FOGEI (for taxable years...

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... determined after reduction by any income, war profits, or excess profits taxes imposed on or with respect to... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...

43 CFR 2523.2 - Amounts to be paid.

Code of Federal Regulations, 2014 CFR

2014-10-01

..., DEPARTMENT OF THE INTERIOR LAND RESOURCE MANAGEMENT (2000) DESERT-LAND ENTRIES Payments § 2523.2 Amounts to be paid. No fees or commissions are required of persons making entry under the desert land laws...

43 CFR 2523.2 - Amounts to be paid.

Code of Federal Regulations, 2013 CFR

2013-10-01

..., DEPARTMENT OF THE INTERIOR LAND RESOURCE MANAGEMENT (2000) DESERT-LAND ENTRIES Payments § 2523.2 Amounts to be paid. No fees or commissions are required of persons making entry under the desert land laws...

43 CFR 2523.2 - Amounts to be paid.

Code of Federal Regulations, 2012 CFR

2012-10-01

..., DEPARTMENT OF THE INTERIOR LAND RESOURCE MANAGEMENT (2000) DESERT-LAND ENTRIES Payments § 2523.2 Amounts to be paid. No fees or commissions are required of persons making entry under the desert land laws...

43 CFR 2523.2 - Amounts to be paid.

Code of Federal Regulations, 2011 CFR

2011-10-01

..., DEPARTMENT OF THE INTERIOR LAND RESOURCE MANAGEMENT (2000) DESERT-LAND ENTRIES Payments § 2523.2 Amounts to be paid. No fees or commissions are required of persons making entry under the desert land laws...

5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of Coverage...

5 CFR 894.403 - Are FEDVIP premiums paid on a pre-tax basis?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Are FEDVIP premiums paid on a pre-tax basis? 894.403 Section 894.403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM Cost of Coverage...

26 CFR 48.6416(c)-1 - Credit for tax paid on tires or, prior to January 1, 1984, inner tubes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Credit for tax paid on tires or, prior to... § 48.6416(c)-1 Credit for tax paid on tires or, prior to January 1, 1984, inner tubes. (a) Allowance of... under section 4218 on the use, of a tire or inner tube, and the manufacturer of another article taxable...

5 CFR 894.505 - Are retroactive premiums paid with pre-tax dollars (premium conversion)?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Are retroactive premiums paid with pre-tax dollars (premium conversion)? 894.505 Section 894.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE...

5 CFR 894.505 - Are retroactive premiums paid with pre-tax dollars (premium conversion)?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 5 Administrative Personnel 2 2011-01-01 2011-01-01 false Are retroactive premiums paid with pre-tax dollars (premium conversion)? 894.505 Section 894.505 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE...

26 CFR 53.4941(b)-1 - Imposition of additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount involved and shall be paid by any disqualified person (other than a foundation manager action only in the capacity of a foundation manager) who participated in the act of self-dealing. (b) Tax on foundation manager. Section 4941(b)(2) of the Code imposes an excise tax to be paid by a foundation manager...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2012 CFR

2012-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2014 CFR

2014-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2011 CFR

2011-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 1.905-3T - Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings...

Code of Federal Regulations, 2013 CFR

2013-04-01

... as a credit or added to post-1986 foreign income taxes. (iv) Functional currency tax liabilities. If... tax redetermination includes: accrued taxes that when paid differ from the amounts added to post-1986... the dollar value of the accrued tax and the dollar value of the tax paid attributable to fluctuations...

26 CFR 301.6316-6 - Declarations of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Declarations of estimated tax. 301.6316-6... Declarations of estimated tax. (a) Filing of declaration. A declaration of estimated tax in respect of amounts on which the tax is to be paid in foreign currency under the provisions of § 301.6316-1 shall be...

39 CFR 762.25 - Reclamation of amounts of paid disbursement postal money orders.

Code of Federal Regulations, 2010 CFR

2010-07-01

... paid disbursement postal money orders. The Postal Service shall have the right to demand refund from the presenting bank of the amount of a paid Disbursement Postal Money Order if after payment the... another for a deceased payee where the right to the proceeds of such Disbursement Postal Money Orders...

26 CFR 1.642(c)-1 - Unlimited deduction for amounts paid for a charitable purpose.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the election was made, (iii) The office of the district director, or the service center, where the....642(c)-1 Unlimited deduction for amounts paid for a charitable purpose. (a) In general. (1) Any part... election, to a related estate, as defined under § 1.645-1(b), for the amount so paid. (2) In determining...

26 CFR 49.4261-7 - Examples of payments subject to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (e) Commutation or season tickets. (1) Amounts paid for commutation or season tickets good for more... the charterer to the persons transported, is subject to tax if the amount paid for the charter represents a per capita charge of more than 60 cents for each person actually transported. (2) The charterer...

26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

Code of Federal Regulations, 2010 CFR

2010-04-01

...). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that...). For purposes of this section, the term package design means the specific graphic arrangement or design... design of a container with respect to its shape or function. (4) Coordination with other provisions of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

26 CFR 1.263(a)-4 - Amounts paid to acquire or create intangibles.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the meaning of this paragraph (b)(3). (v) Creation of package design. Amounts paid to develop a package design are treated as amounts that do not create a separate and distinct intangible asset within the meaning of this paragraph (b)(3). For purposes of this section, the term package design means the...

77 FR 8127 - Foreign Tax Credit Splitting Events

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... (or periods) due to, for example, timing differences between the U.S. and foreign tax accounting rules... paid or accrued by the owner of a U.S. equity hybrid instrument with respect to payments or accruals on.... equity hybrid instrument in an amount equal to the payments or accruals giving rise to the split taxes...

26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has entered...

27 CFR 53.182 - Supporting evidence required in case of tax-paid articles used for further manufacture.

Code of Federal Regulations, 2010 CFR

2010-04-01

... required in case of tax-paid articles used for further manufacture. 53.182 Section 53.182 Alcohol, Tobacco... articles used for further manufacture. (a) Evidence to be submitted by claimant. No claim for credit or... material in the manufacture or production of, or as a component part of, a second article manufactured or...

Does every US smoker bear the same cigarette tax?

PubMed Central

Xu, Xin; Malarcher, Ann; O’Halloran, Alissa; Kruger, Judy

2015-01-01

Aims To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Design Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. Setting United States. Participants A total of 16 542 adult current smokers aged 18 years or older. Measurements Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. Findings The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7–10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07–1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30–83 cents per pack for every $1 tax increase (pass-through rate of 0.30–0.83, P < 0.05). Conclusions Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. PMID:24861973

26 CFR 1.905-5T - Foreign tax redeterminations and currency translation rules for foreign tax redeterminations...

Code of Federal Regulations, 2010 CFR

2010-04-01

... translation rules for foreign tax redeterminations occurring in taxable years beginning prior to January 1... States § 1.905-5T Foreign tax redeterminations and currency translation rules for foreign tax... translation rules—(1) Foreign taxes paid by the taxpayer and certain foreign taxes deemed paid. Foreign taxes...

26 CFR 1.1441-3 - Determination of amounts to be withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Example. (i) Facts. Corporation X, a publicly traded corporation with both U.S. and foreign shareholders... paragraph (f) of this section apply. (2) Payments in foreign currency. If the amount subject to withholding tax is paid in a currency other than the U.S. dollar, the amount of withholding under section 1441...

Does every US smoker bear the same cigarette tax?

PubMed

Xu, Xin; Malarcher, Ann; O'Halloran, Alissa; Kruger, Judy

2014-10-01

To evaluate state cigarette excise tax pass-through rates for selected price-minimizing strategies. Multivariate regression analysis of current smokers from a stratified, national, dual-frame telephone survey. United States. A total of 16 542 adult current smokers aged 18 years or older. Cigarette per pack prices paid with and without coupons were obtained for pack versus carton purchase, use of generic brands versus premium brands, and purchase from Indian reservations versus outside Indian reservations. The average per pack prices paid differed substantially by price-minimizing strategy. Smokers who used any type of price-minimizing strategies paid substantially less than those who did not use these strategies (P < 0.05). Premium brand users who purchased by pack in places outside Indian reservations paid the entire amount of the excise tax, together with an additional premium of 7-10 cents per pack for every $1 increase in excise tax (pass-through rate of 1.07-1.10, P < 0.05). In contrast, carton purchasers, generic brand users or those who were likely to make their purchases on Indian reservations paid only 30-83 cents per pack for every $1 tax increase (pass-through rate of 0.30-0.83, P < 0.05). Many smokers in the United States are able to avoid the full impact of state excise tax on cost of smoking by buying cartons, using generic brands and buying from Indian reservations. Published 2014. This article is a U.S. Government work and is in the public domain in the USA.

26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... delinquency amounts. 1.381(c)(12)-1 Section 1.381(c)(12)-1 Internal Revenue INTERNAL REVENUE SERVICE...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which a...

26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... article is not subject to tax under chapter 32. (C) Inventory requirement. The inventory shall not include... the price of the article with respect to which it was imposed nor collected the amount of the tax from...

The impact of a tax on sugar-sweetened beverages according to socio-economic position: a systematic review of the evidence.

PubMed

Backholer, Kathryn; Sarink, Danja; Beauchamp, Alison; Keating, Catherine; Loh, Venurs; Ball, Kylie; Martin, Jane; Peeters, Anna

2016-12-01

A tax on sugar-sweetened beverages (SSB) has been proposed to address population weight gain but the effect across socio-economic position (SEP) is unclear. The current study aimed to clarify the differential impact(s) of SSB taxes on beverage purchases and consumption, weight outcomes and the amount paid in SSB taxes according to SEP. Databases (OVID and EMBASE) and grey literature were systematically searched in June 2015 to identify studies that examined effects of an SSB price increase on beverage purchases or consumption, weight outcomes or the amount paid in tax across SEP, within high-income countries. Of the eleven included articles, three study types were identified: (i) those that examined the association between variation in SSB taxes and SSB consumption and/or body weight (n 3); (ii) price elasticity estimation of SSB demand (n 1); and (iii) modelling of hypothetical SSB taxes by combining price elasticity estimates with population SEP-specific beverage consumption, energy intake or body weight (n 7). Few studies statistically tested differences in outcomes between SEP groups. Nevertheless, of the seven studies that reported on changes in weight outcomes for the total population following an increase in SSB price, all reported either similar reductions in weight across SEP groups or greater reductions for lower compared with higher SEP groups. All studies that examined the average household amount paid in tax (n 5) reported that an SSB tax would be regressive, but with small differences between higher- and lower-income households (0·10-1·0 % and 0·03 %-0·60 % of annual household income paid in SSB tax for low- and high-income households, respectively). Based on the available evidence, a tax on SSB will deliver similar population weight benefits across socio-economic strata or greater benefits for lower SEP groups. An SSB tax is shown to be consistently financially regressive, but to a small degree.

26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

Code of Federal Regulations, 2014 CFR

2014-04-01

... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

Code of Federal Regulations, 2012 CFR

2012-04-01

... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

26 CFR 301.7512-1 - Separate accounting for certain collected taxes.

Code of Federal Regulations, 2013 CFR

2013-04-01

... merchandise, at any roof garden, cabaret, or other similar place, to the extent that such tax on amounts paid on or after January 1, 1959, is required to be collected by the proprietor of the roof garden...

26 CFR 31.3301-4 - When wages are paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When wages are paid. 31.3301-4 Section 31.3301... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-4 When wages are paid. Wages are paid when actually or constructively paid. Wages are constructively paid when they are credited to the...

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes rules for applying section 902 to dividends paid by a third-, second-, or first-tier corporation from earnings and profits...) Second-tier corporation. In the case of amounts included in the gross income of the taxpayer under...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than in...

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest paid or... interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a debt and not a reserve liability...

75 FR 9359 - Drawback of Internal Revenue Excise Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-02

... Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border Protection, Department of Homeland... substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject...

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.

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

26 CFR 1.803-3 - Interest paid or accrued.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.803-3 Interest paid or accrued. Interest... year but does not include interest paid or accrued on deferred dividends. Life insurance reserves as defined in § 1.803-1 are not indebtedness. Dividends left with the company to accumulate at interest are a...

27 CFR 53.104 - Limitation on amount of tax applicable to certain leases.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Limitation on amount of tax applicable to certain leases. 53.104 Section 53.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND... made, the nature of the advertising, sales literature, and other means used to effectuate sales. It is...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

26 CFR 1.669(c)-2A - Computation of the beneficiary's income and tax for a prior taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... either the exact method or the short-cut method shall be determined by reference to the information... shows a mathematical error on its face which resulted in the wrong amount of tax being paid for such... amounts in such gross income, shall be based upon the return after the correction of such mathematical...

27 CFR 70.412 - Excise taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Excise taxes. 70.412 Section 70.412 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT... Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by...

The impact on productivity of a hypothetical tax on sugar-sweetened beverages.

PubMed

Nomaguchi, Takeshi; Cunich, Michelle; Zapata-Diomedi, Belen; Veerman, J Lennert

2017-06-01

To quantify the potential impact of an additional 20% tax on sugar-sweetened beverages (SSBs) on productivity in Australia. We used a multi-state lifetable Markov model to examine the potential impact of an additional 20% tax on SSBs on total lifetime productivity in the paid and unpaid sectors of the economy. The study population consisted of Australians aged 20 years or older in 2010, whose health and other relevant outcomes were modelled over their remaining lifetime. The SSBs tax was estimated to reduce the number of people with obesity by 1.96% of the entire population (437,000 fewer persons with obesity), and reduce the number of employees with obesity by 317,000 persons. These effects translated into productivity gains in the paid sector of AU$751 million for the working-age population (95% confidence interval: AU$565 million to AU$954 million), using the human capital approach. In the unpaid sector, the potential productivity gains amounted to AU$1172 million (AU$929 million to AU$1435 million) using the replacement cost method. These productivity benefits are in addition to the health benefits of 35,000 life years gained and a reduction in healthcare costs of AU$425 million. An additional 20% tax on SSBs not only improves health outcomes and reduces healthcare costs, but provides productivity gains in both the paid and unpaid sectors of the economy. Copyright © 2017 Elsevier B.V. All rights reserved.

27 CFR 70.412 - Excise taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Relating to Alcohol, Tobacco, Firearms, and Explosives Provisions Relating to Distilled Spirits, Wines, and Beer § 70.412 Excise taxes. (a) Collection. Taxes on distilled spirits, wines, and beer are paid by... taxes incurred on distilled spirits, wines, and beer during the semimonthly or quarterly period. Payment...

26 CFR 31.3402(g)-2 - Wages paid for payroll period of more than one year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Wages paid for payroll period of more than one year. 31.3402(g)-2 Section 31.3402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(g)-2 Wages paid for payroll...

26 CFR 31.3402(g)-2 - Wages paid for payroll period of more than one year.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Wages paid for payroll period of more than one year. 31.3402(g)-2 Section 31.3402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(g)-2 Wages paid for payroll...

26 CFR 31.3402(g)-2 - Wages paid for payroll period of more than one year.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Wages paid for payroll period of more than one year. 31.3402(g)-2 Section 31.3402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(g)-2 Wages paid for payroll...

26 CFR 31.3402(g)-2 - Wages paid for payroll period of more than one year.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Wages paid for payroll period of more than one year. 31.3402(g)-2 Section 31.3402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(g)-2 Wages paid for payroll...

26 CFR 31.3402(g)-2 - Wages paid for payroll period of more than one year.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Wages paid for payroll period of more than one year. 31.3402(g)-2 Section 31.3402(g)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3402(g)-2 Wages paid for payroll...

26 CFR 1.1502-4 - Consolidated foreign tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

27 CFR 25.153 - Persons liable for tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.153 Persons liable for tax. The tax imposed by law on beer (including beer purchased or procured by one brewer from another) shall be paid by the brewer of the beer at the brewery where produced. The tax on beer transferred to a brewery...

47 CFR 32.4080 - Other taxes-accrued.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 2 2010-10-01 2010-10-01 false Other taxes-accrued. 32.4080 Section 32.4080 Telecommunication FEDERAL COMMUNICATIONS COMMISSION (CONTINUED) COMMON CARRIER SERVICES UNIFORM SYSTEM OF ACCOUNTS..., franchise, capital stock, social security and unemployment taxes. (b) Taxes paid in advance of the period in...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a) General rule...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

26 CFR 1.858-1 - Dividends paid by a real estate investment trust after close of taxable year.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Dividends paid by a real estate investment trust..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.858-1 Dividends paid by a real estate investment trust after close of taxable year. (a...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

27 CFR 46.222 - Determination of amount of tax due.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009 Tax Liability Calculation § 46.222... tax rate. Small cigarettes weighing not more than 3 pounds thousand Divide number of cigarettes by 1...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

26 CFR 31.3401(a)(7)-1 - Remuneration paid before January 1, 1967, for services performed by nonresident alien individuals...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Collection of Income Tax at Source § 31.3401(a)(7)-1 Remuneration paid before January 1, 1967, for services performed by...

31 CFR 240.8 - Reclamation of amounts of paid checks.

Code of Federal Regulations, 2014 CFR

2014-07-01

.../check_security_new.pdf. Institutions may contact the Fiscal Service Questioned Documents Branch at (202...) Reclamation debts are due to be paid upon receipt of the reclamation by the reclamation debtor. Interest, penalties, and administrative costs associated with unpaid balances will accrue as follows: (1) Interest...

Tax economics of charitable giving: pointers for the hospital and donor.

PubMed

1980-01-01

Charitable giving is a big business in the United States. In 1979 over $43 billion was donated to charitable organizations, an amount equal to over 50 percent of the $78 billion combined net income for all of Fortune Magazine's largest 500 corporations in America. Only 13.7 percent (approximately $6 billion) of these donations were received by health care institutions. A much smaller amount went specifically to hospitals. The excalating cost of providing quality health care and the increasing difficulty of fully recovering these costs from third party payers is making hospitals more dependent on charitable contributions to remain solvent. Hospital executives and board members who can intelligently discuss with potential donors the tax economics of charitable giving are better able to increase the flow of donated funds to their own hospitals. Careful planning by donors and hospitals can result in properly structured donations that reduce taxes paid by the donor, increase the donor's personal cash flow and increase donations to the hospital.

26 CFR 31.6302(c)-1 - Use of Government depositories in connection with taxes under Federal Insurance Contributions Act...

Code of Federal Regulations, 2010 CFR

2010-04-01

.... The $10,000 deposited on April 1 cannot be used to reduce the aggregate amount of accumulated taxes... overdeposit for the April 1-3 eighth-monthly period is credited to M's account, it may not be used to... actually been paid. (iii) As used in subdivisions (i) and (ii) of this subparagraph, the term “taxes” means...

75 FR 22630 - Vital Signs Minnesota, Inc., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-29

..., Inc., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid Through Biomedical Dynamics.... had their wages reported under a separate unemployment insurance (UI) tax account under the name... Minnesota, Inc., including workers whose unemployment insurance (UI) wages are paid through Biomedical...

77 FR 3500 - Hugo Boss Cleveland, Inc., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-24

...., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid Through Tjfc Distribution Brooklyn, OH... separate unemployment insurance (UI) tax account under the name TJFC Distribution. Accordingly, the... Hugo Boss Cleveland, Inc., including workers whose unemployment insurance (UI) wages are paid through...

Rich or poor: Who should pay higher tax rates?

NASA Astrophysics Data System (ADS)

Murilo Castro de Oliveira, Paulo

2017-08-01

A dynamic agent model is introduced with an annual random wealth multiplicative process followed by taxes paid according to a linear wealth-dependent tax rate. If poor agents pay higher tax rates than rich agents, eventually all wealth becomes concentrated in the hands of a single agent. By contrast, if poor agents are subject to lower tax rates, the economic collective process continues forever.

26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

Code of Federal Regulations, 2014 CFR

2014-04-01

... section, the foreign tax is likely to reach net gain in the normal circumstances in which it applies, (ii... income tax liability to another country. (b) Net gain—(1) In general. A foreign tax is likely to reach net gain in the normal circumstances in which it applies if and only if the tax, judged on the basis...

26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

Code of Federal Regulations, 2013 CFR

2013-04-01

... section, the foreign tax is likely to reach net gain in the normal circumstances in which it applies, (ii... income tax liability to another country. (b) Net gain—(1) In general. A foreign tax is likely to reach net gain in the normal circumstances in which it applies if and only if the tax, judged on the basis...

76 FR 27366 - Blue Heron Paper Company, Including Workers Whose Unemployment Insurance (UI) Wages Are Paid...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-11

..., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid Through Barrett Business Services, Inc... location of the subject firm had their wages reported under a separated unemployment insurance (UI) tax... Company, including workers whose unemployment insurance (UI) wages are paid through Barrett Business...

75 FR 26793 - Fypon, Ltd., Parkersburg, WV, Including Workers Whose Unemployment Insurance, (UI) Wages Are Paid...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-12

...., Parkersburg, WV, Including Workers Whose Unemployment Insurance, (UI) Wages Are Paid through Therma-Tru Doors... Unemployment Insurance, (UI) Wages Are Paid Through Therma-Tru Doors, Archbold, OH; Amended Certification... employment at the subject firm had their wages reported under a separate unemployment insurance (UI) tax...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

Determinants for employer-paid health insurance coverage: a population-based study of the Danish labour force.

PubMed

Christensen, Ann; Søgaard, Rikke

2013-08-01

In 2002, the Danish tax law was changed, giving employees a tax exemption on supplemental, employer-paid health insurance. This might have conflicted with one of the key foundations of the healthcare system, namely equal access for equal needs. The aim of this study was to investigate determinants for employer-paid health insurance coverage. Because the policy change affected only people who were part of the labour force and because the public sector at that time had no tradition of providing fringe benefits, the analysis was restricted to the private labour force. The analysis was based on data from a range of Danish person-level and company-level registers (explanatory variables). These data were combined with information on insurance status obtained from the trade organisation for insurance (dependent variable). A logistic regression was performed to estimate the odds of having employer-paid health insurance coverage. The individuals who were most likely to be insured were those employed in foreign companies as mid-level managers within the field of building and construction. Other important variables were the number of persons employed in a company, gender, ethnicity, region of residence, years of education, and annual income. Both company and individual characteristics were found to be important and significant predictors for employer-paid health insurance coverage. The Danish tax exemption on private health insurance in the years 2002-12 thus seems to have led to inequality in employer-paid health insurance coverage.

76 FR 49836 - Proposed Collection; Comment Request for Form 8846

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-11

... concerning Form 8846, Credit for Employer Social Security and Medicare Taxes Paid on Certain Employee Tips... Social Security and Medicare Taxes Paid on Certain Employee Tips. OMB Number: 1545-1414. Form Number... income tax credit for the amount of social security and Medicare taxes paid (employer's share) on tips...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... regulated investment company, meeting the requirements set forth in section 853(a) and paragraph (b) of this... investment company shall apply their proportionate share of such foreign taxes paid, or deemed to have been...

26 CFR 1.1402(e)(4)-1 - Treatment of certain remuneration paid in 1955 and 1956 as wages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and 1956 as wages. 1.1402(e)(4)-1 Section 1.1402(e)(4)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Self-Employment Income § 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages. If in 1955 or 1956 an...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2010 CFR

2010-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2011 CFR

2011-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

25 CFR 117.2 - Payment of taxes of adult Indians.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 25 Indians 1 2013-04-01 2013-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every kind...

25 CFR 117.2 - Payment of taxes of adult Indians.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 25 Indians 1 2014-04-01 2014-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every kind...

25 CFR 117.2 - Payment of taxes of adult Indians.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every kind...

25 CFR 117.2 - Payment of taxes of adult Indians.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 25 Indians 1 2012-04-01 2011-04-01 true Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every kind...

25 CFR 117.2 - Payment of taxes of adult Indians.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Payment of taxes of adult Indians. 117.2 Section 117.2... COMPETENCY § 117.2 Payment of taxes of adult Indians. The superintendent may cause to be paid out of any money heretofore accrued or hereafter accruing to the credit of any adult Indian all taxes of every kind...

26 CFR 1.901-2 - Income, war profits, or excess profits tax paid or accrued.

Code of Federal Regulations, 2012 CFR

2012-04-01

... loss under the income tax is the value of the stock on such December 31. Thus, in 1985, A includes only... value. A foreign tax that, judged on the basis of its predominant character, is imposed on the basis of... that is greater than the fair market value of actual gross receipts; therefore, the tax on extraction...

The Impact of a 25 Cent-Per-Drink Alcohol Tax Increase: Who Pays the Tab?

PubMed Central

Daley, James I.; Stahre, Mandy A.; Chaloupka, Frank J.; Naimi, Timothy S.

2013-01-01

Background Excessive alcohol consumption causes 79,000 deaths annually in the U.S., shortening the lives of those who die by approximately 30 years. Although alcohol taxation is an effective measure to reduce excessive consumption and related harms, some argue that increasing alcohol taxes places an unfair economic burden on “responsible” drinkers and socially disadvantaged persons. Purpose To examine the impact of a hypothetical tax increase based on alcohol consumption and socio-demographic characteristics of current drinkers, individually and in aggregate. Methods Data from the 2008 Behavioral Risk Factor Surveillance System survey was analyzed from 2010–2011 to determine the net financial impact of a hypothetical 25 cent-per-drink tax increase on current drinkers in the U.S. Higher-risk drinkers were defined as those whose past-30 day consumption included binge drinking, heavy drinking, drinking in excess of the U.S. Dietary Guidelines, and alcohol-impaired driving. Results Of current drinkers in the U.S., 50.4% (or approximately 25% of the total U.S. population) were classified as higher-risk drinkers. The tax increase would result in a 9.2% reduction in alcohol consumption, including an 11.4% reduction in heavy drinking. Compared with lower-risk drinkers, higher-risk drinkers paid 4.7 times more in net increased annual per capita taxes, and paid 82.7% of net increased annual aggregate taxes. Lower-risk drinkers paid less than $30 in net increased taxes annually. In aggregate, groups who paid the most in net tax increases included those who were white, male, between the ages of 21 and 50, earning ≥$50,000 per year, employed, and had a college degree. Conclusions A 25 cent-per-drink alcohol tax increase would reduce excessive drinking, and higher-risk drinkers would pay the substantial majority of the net tax increase. PMID:22424251

26 CFR 1.853-1 - Foreign tax credit allowed to shareholders.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Foreign tax credit allowed to shareholders. 1....853-1 Foreign tax credit allowed to shareholders. (a) In general. Under section 853, a regulated... paid by it pursuant to any income tax convention, as either a credit (under section 901) or as a...

26 CFR 1.6161-1 - Extension of time for paying tax or deficiency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax is required to be paid to the Director of International Operations, such application must be filed... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Extension of time for paying tax or deficiency... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extensions of Time for Payment § 1.6161-1 Extension of time...

26 CFR 1.826-5 - Attribution of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) § 1.826-5 Attribution of tax. (a) In general. Section 826(e) provides that a reciprocal making the election allowed by section 826(a) shall be credited with so much of the tax paid by the attorney-in-fact as is attributable to the income received by the attorney-in-fact from the reciprocal in such taxable...

26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to his...

26 CFR 1.905-4T - Notification of foreign tax redetermination (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... redetermination of United States tax liability is required occurs after the date for providing such notification... not paid before the date two years after the close of the taxable year to which such taxes relate, the... undistributed earnings and post-1986 foreign income taxes before and after adjusting the pools in accordance...

26 CFR 1.164-4 - Taxes for local benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Taxes for local benefits. 1.164-4 Section 1.164... local benefits. (a) So-called taxes for local benefits referred to in paragraph (g) of § 1.164-2, more properly assessments, paid for local benefits such as street, sidewalk, and other like improvements...

Effects of a workplace-smoking ban in combination with tax increases on smoking in the Dutch population.

PubMed

Verdonk-Kleinjan, Wendy M I; Candel, Math J J M; Knibbe, Ronald A; Willemsen, Marc C; de Vries, Hein

2011-06-01

In the Netherlands, between 2003 and 2005, 3 tobacco control measures were implemented: a workplace-smoking ban and 2 tax increases on tobacco products. This study explores how the combination of measures influences the smoking behavior of the general population divided into subpopulations with and without paid work (all aged 16-65 years). Data from the Dutch Continuous Survey of Smoking Habits were used. The total sample consisted of 32,014 respondents (27,150 with paid work and 4,864 without paid work) aged 16-65 years. Analyses were done by linear and logistic regression, controlling for relevant factors. For respondents with paid work, the combination of a smoking ban and 2 tax increases led to a decrease in the number of cigarettes per day and in the prevalence of daily smoking. For respondents without paid work, there was no significant effect on any of the outcome parameters. In both groups, there was no evidence that the effect of the measures on smoking was moderated by the respondent's gender, age, or level of education. The combination of policy measures has influenced the smoking behavior of respondents with paid work in a positive way. Compared with most other studies, the effect of the workplace-smoking ban alone is smaller. However, the effect of the combined interventions is higher than the that of tax increases in other studies. Among respondents without paid work who were exposed to tax increases only, no significant effects were found.

18 CFR 154.305 - Tax normalization.

Code of Federal Regulations, 2010 CFR

2010-04-01

... State (including franchise taxes). (4) Income tax component means that part of the cost-of-service that... deferred taxes becomes deficient in, or in excess of, amounts necessary to meet future tax liabilities. (2...

27 CFR 26.112 - Returns for deferred payment of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND ARTICLES FROM PUERTO RICO AND THE VIRGIN ISLANDS Taxpayment of Liquors and Articles in Puerto Rico Payment of Tax by Return § 26.112 Returns for... proprietor has paid the tax thereon. In the event of default, the appropriate TTB officer shall immediately...

17 CFR 256.236 - Taxes accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credited with the amount of taxes accrued during the accounting period, corresponding debits being made to... be kept so as to show for each class of taxes the amount accrued, the basis for the accrual, the...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

26 CFR 1.6662-4 - Substantial understatement of income tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... understatement of such income tax, there is added to the tax an amount equal to 20 percent of such portion... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Substantial understatement of income tax. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additions to the Tax, Additional Amounts, and...

Paid malpractice claims for adverse events in inpatient and outpatient settings.

PubMed

Bishop, Tara F; Ryan, Andrew M; Ryan, Andrew K; Casalino, Lawrence P

2011-06-15

An analysis of paid malpractice claims may provide insight into the prevalence and seriousness of adverse medical events in the outpatient setting. To report and compare the number, magnitude, and type of paid malpractice claims for events in inpatient and outpatient settings. Retrospective analysis of malpractice claims paid on behalf of physicians in outpatient and inpatient settings using data from the National Practitioner Data Bank from 2005 through 2009. We evaluated trends in claims paid by setting, characteristics of paid claims, and factors associated with payment amount. Number of paid claims, mean and median payment amounts, types of errors, and outcomes of errors. In 2009, there were 10,739 malpractice claims paid on behalf of physicians. Of these paid claims, 4910 (47.6%; 95% confidence interval [CI], 46.6%-48.5%) were for events in the inpatient setting, 4448 (43.1%; 95% CI, 42.1%-44.0%) were for events in the outpatient setting, and 966 (9.4%; 95% CI, 8.8%-9.9%) involved events in both settings. The proportion of payments for events in the outpatient setting increased by a small but statistically significant amount, from 41.7% (95% CI, 40.9%-42.6%) in 2005 to 43.1% (95% CI, 42.1%-44.0%) in 2009 (P < .001 for trend across years). In the outpatient setting, the most common reason for a paid claim was diagnostic (45.9%; 95% CI, 44.4%-47.4%), whereas in the inpatient setting the most common reason was surgical (34.1%; 95% CI, 32.8%-35.4%). Major injury and death were the 2 most common outcomes in both settings. Mean payment amount for events in the inpatient setting was significantly higher than in the outpatient setting ($362,965; 95% CI, $348,192-$377,738 vs $290,111; 95% CI, $278,289-$301,934; P < .001). In 2009, the number of paid malpractice claims reported to the National Practitioner Data Bank for events in the outpatient setting was similar to the number in the inpatient setting.

26 CFR 31.6011(a)-4 - Returns of income tax withheld.

Code of Federal Regulations, 2012 CFR

2012-04-01

... required under this paragraph (a)(1). (2) Wages paid for domestic service. Schedule H (Form 1040... this section with respect to income tax withheld, pursuant to an agreement under section 3402(p), from wages paid for domestic service as defined in section 3510. Schedule H (Form 1040) is generally filed as...

Was there significant tax evasion after the 1999 50 cent per pack cigarette tax increase in California?

PubMed Central

Emery, S; White, M; Gilpin, E; Pierce, J

2002-01-01

Objectives: Several states, including California, have implemented large cigarette excise tax increases, which may encourage smokers to purchase their cigarettes in other lower taxed states, or from other lower or non-taxed sources. Such tax evasion thwarts tobacco control objectives and may cost the state substantial tax revenues. Thus, this study investigates the extent of tax evasion in the 6–12 months after the implementation of California's $0.50/pack excise tax increase. Design and setting: Retrospective data analysis from the 1999 California Tobacco Surveys (CTS), a random digit dialled telephone survey of California households. Main outcome measures: Sources of cigarettes, average daily cigarette consumption, and reported price paid. Results: Very few (5.1 (0.7)% (±95% confidence limits)) of California smokers avoided the excise tax by usually purchasing cigarettes from non- or lower taxed sources, such as out-of-state outlets, military commissaries, or the internet. The vast majority of smokers purchased their cigarettes from the most convenient and expensive sources: convenience stores/gas (petrol) stations (45.0 (1.9)%), liquor/drug stores (16.4 (1.6)%), and supermarkets (8.8 (1.2)%). Conclusions: Despite the potential savings, tax evasion by individual smokers does not appear to pose a serious threat to California's excise tax revenues or its tobacco control objectives. PMID:12035006

26 CFR 1.904(j)-1 - Certain individuals exempt from foreign tax credit limitation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... passive income, with respect to which X pays $200 of creditable foreign taxes shown on a payee statement... foreign taxes of $250 attributable to passive income. Under section 904(c), A may also carry forward to 2009 $100 of unused foreign taxes paid in 2005 with respect to passive income, $300 of unused foreign...

26 CFR 1.6654-5 - Payments of estimated tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

....6654-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6654-5... on Form 1040-ES. For the purpose of determining the estimated tax, the amount of gross income which...

26 CFR 1.6655-2T - Safe harbor for certain installments of tax due before July 1, 1987 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional... estimated tax is being paid may use that carryover to reduce the annualized taxable income referred to in... payment (“the subsequent installment payment”) of estimated tax required to be made after the last payment...

24 CFR 235.204 - Amount of annual MIP.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and Obligations-Homes for Lower Income Families § 235.204 Amount of annual MIP. (a) With respect to... an annual MIP shall be paid in an amount equal to one-half percent of the average outstanding... be paid in an amount equal to seven-tenths of one percent of the average outstanding principal...

24 CFR 235.204 - Amount of annual MIP.

Code of Federal Regulations, 2011 CFR

2011-04-01

... and Obligations-Homes for Lower Income Families § 235.204 Amount of annual MIP. (a) With respect to... an annual MIP shall be paid in an amount equal to one-half percent of the average outstanding... be paid in an amount equal to seven-tenths of one percent of the average outstanding principal...

26 CFR 1.904-2 - Carryback and carryover of unused foreign tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the second preceding taxable year, the first preceding taxable year, and the first, second, third... country or possession of the United States, the excess of (a) the income, war profits, and excess profits..., war profits, and excess profits taxes paid or accrued (or deemed paid or accrued other than by reason...

20 CFR 416.538 - Amount of underpayment or overpayment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... difference between the amount paid to a recipient and the amount of payment actually due such recipient for a... difference between the amount paid and the amount actually due for that month. The period ends with the month... require no change with respect to a prior determination of overpayment or to the period relating to such...

HEALTH CARE SPENDING GROWTH AND THE FUTURE OF U.S. TAX RATES

PubMed Central

Baicker, Katherine; Skinner, Jonathan S.

2011-01-01

The fraction of GDP devoted to health care in the United States is the highest in the world and rising rapidly. Recent economic studies have highlighted the growing value of health improvements, but less attention has been paid to the efficiency costs of tax-financed spending to pay for such improvements. This paper uses a life cycle model of labor supply, saving, and longevity improvement to measure the balanced-budget impact of continued growth in the Medicare and Medicaid programs. The model predicts that top marginal tax rates could rise to 70 percent by 2060, depending on the progressivity of future tax changes. The deadweight loss of the tax system is greater when the financing is more progressive. If the share of taxes paid by high-income taxpayers remains the same, the efficiency cost of raising the revenue needed to finance the additional health spending is $1.48 per dollar of revenue collected, and GDP declines (relative to trend) by 11 percent. A proportional payroll tax has a lower efficiency cost (41 cents per dollar of revenue averaged over all tax hikes, a 5 percent drop in GDP) but more than doubles the share of the tax burden borne by lower income taxpayers. Empirical support for the model comes from analysis of OECD country data showing that countries facing higher tax burdens in 1979 experienced slower health care spending growth in subsequent decades. The rising burden imposed by the public financing of health care expenditures may therefore serve as a brake on health care spending growth. PMID:21608156

Assessing long-run economic benefits attributed to an IVF-conceived singleton based on projected lifetime net tax contributions in the UK.

PubMed

Connolly, M; Gallo, F; Hoorens, S; Ledger, W

2009-03-01

Over the past decade, demand for fertility treatments has increased as a result of delaying time to first pregnancy and growing awareness and acceptance of available treatment options. Despite increasing demand, health authorities often view infertility as a low health priority and consequently limit access to treatments by rationing and limiting funds. To assess the long-term economic benefits attributed to in vitro fertilization (IVF)-conceived children, we developed a health investment model to evaluate whether state-funded IVF programmes in the UK represent sound fiscal policies. Based on the average investment cost to conceive an IVF singleton, we describe the present value of net taxes derived from gross taxes paid minus direct government transfers received (e.g. education, health, pension) over the lifetime of the child. To establish the present value of investing in IVF, we have discounted all costs from benefits (i.e. lifetime taxes paid) using UK Treasury department rates based on a singleton delivery with similar characteristics for education, earnings, health and life expectancy to a naturally conceived child. The lifetime discounted value of net taxes from an IVF-conceived child with mother aged 35 is pound 109,939 compared with pound 122,127 for a naturally conceived child. The lifetime undiscounted net tax contribution for the IVF-conceived child and naturally conceived child are pound 603,000 and pound 616,000, respectively. An investment of pound 12,931 to achieve an IVF singleton is actually worth 8.5-times this amount to the UK Treasury in discounted future tax revenue. The analysis underscores that costs to the health sector are actually investments when a broader government perspective is considered over a longer period of time.

26 CFR 1.901-2T - Income, war profits, or excess profits tax paid or accrued (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... foreign country in which the person is subject to tax on the basis of place of management, place of... pay any country M tax if it directly owned Newco's loan receivable. Fourth, the distribution from...

75 FR 43557 - Wire Products Company, Inc., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-26

..., Inc., Including Workers Whose Unemployment Insurance (UI) Wages Are Paid Through Globe Pipe Hanger... their wages reported under a separate unemployment insurance (UI) tax account under the name Globe Pipe... as follows: All workers of Wire Products Company, Inc., including workers whose unemployment...

27 CFR 70.264 - Time return deemed filed and tax considered paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... under this section the last day prescribed for filing a return or paying any tax. (26 U.S.C. 6513) [T.D... return filed before the last day prescribed by law or regulations for the filing thereof shall be considered as filed on such last day. For purposes of section 6511(b) (2) and (c), payment of any portion of...

27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... that the article is not subject to tax under chapter 32 of the Code. (C) Inventory requirement. The inventory shall not include any such article, title to which, or possession of which, has previously been...

26 CFR 1.1491-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Tax on Transfers to Avoid Income Tax § 1.1491-1 Imposition of tax. Section 1491 imposes an... partnership. The tax is in an amount equal to 271/2 percent of the excess of (a) the value of the stock or...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2014 CFR

2014-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2013 CFR

2013-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

20 CFR 606.23 - Avoidance of tax credit reduction.

Code of Federal Regulations, 2012 CFR

2012-04-01

... taxable year in an amount not less than the sum of— (i) The potential additional taxes (as estimated by... exceeds the potential additional taxes for such taxable year as estimated under paragraph (a)(1)(i) of... advance is taken into account in determining the amount of the potential additional taxes. (2) The OWS...

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC.... (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

Index of Property Tax Non-Uniformity Among School Districts in New York State.

ERIC Educational Resources Information Center

New York State Div. of the Budget, Albany. Education Study Unit.

This report measures the inequities in school taxes on New York State residential property that result from assessment nonuniformity. The index of nonuniformity is a measure of the average percentage difference in school tax bills paid by owners of like residential properties in the same school district but in separate assessing units. Using this…

17 CFR 256.236 - Taxes accrued.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to...

18 CFR 35.24 - Tax normalization for public utilities.

Code of Federal Regulations, 2010 CFR

2010-04-01

... provision for deferred taxes becomes deficient in or in excess of amounts necessary to meet future tax... subdivision of a State (including franchise taxes). (5) Income tax component means that part of the cost of...

10 CFR 1015.209 - Tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with 31 U.S.C. 3720A, Reduction of Tax Refund by Amount of Debt. Treasury has issued regulations implementing the tax refund... Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. 3720A and 31 CFR 285.2 in...

20 CFR 363.1 - Authorization for garnishment of remuneration for employment paid by the Board.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., pay, or otherwise, and includes, but is not limited to, severance pay, sick pay, and incentive pay...: (1) Amounts required by law to be deducted, including but not limited to Federal employment taxes and... properly withheld for Federal, state, or local income tax purposes, if the withholding of such amounts is...

7 CFR 1980.392 - Mortgage Credit Certificates (MCCs) and Funded Buydown Accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... under the Tax Reform Act of 1986 and allow the borrower to receive a Federal tax credit for a percentage... assisted loans when the amount of the tax credit is based on the amount of interest actually paid by the... of the tax credit is considered as an additional resource available for repayment of the loan when...

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Changes in the demand for private medical insurance following a shift in tax incentives.

PubMed

Rodríguez, Marisol; Stoyanova, Alexandrina

2008-02-01

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large.

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

Code of Federal Regulations, 2010 CFR

2010-07-01

... dues) or required by law (such as taxes and garnishments). (4) Reductions in a fixed salary paid for a fixed workweek in weeks in which the employee fails to work the full schedule. (5) Deductions for... 778.304 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR...

26 CFR 1.263(a)-2 - Amounts paid to acquire or produce tangible property.

Code of Federal Regulations, 2014 CFR

2014-04-01

... taxpayers to capitalize the direct and allocable indirect costs of property produced by the taxpayer and... D and, in connection with the purchase, hires a transportation company to move storage tanks from D... paid to move the storage tanks from D's plant to C's plant because this cost is inherently facilitative...

26 CFR 1.1441-2 - Amounts subject to withholding.

Code of Federal Regulations, 2010 CFR

2010-04-01

... part of a plan the principal purpose of which is to avoid tax and the withholding agent has actual... agent has actual knowledge or reason to know of such plan; and (7) Insurance premiums paid with respect... withholding agent knows is part of a payment it makes but which it cannot calculate exactly at the time of...

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during...

78 FR 71468 - Rules Relating to Additional Medicare Tax

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-29

... Rules Relating to Additional Medicare Tax AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable... to the implementation of Additional Medicare Tax, including the requirement to withhold Additional...

47 CFR 32.7220 - Operating Federal income taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Operating Federal income taxes. 32.7220 Section....7220 Operating Federal income taxes. (a) This account shall be charged and Account 4070, Income Taxes-Accrued, shall be credited for the amount of Federal Income Taxes for the current period. This account...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... wages of certain maritime employees nor paid. 404.457 Section 404.457 Employees' Benefits SOCIAL... maritime employees nor paid. (a) When deduction is required. A deduction is required where: (1) An... Administration or, for services performed before February 11, 1942, through the United States Maritime Commission...

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

26 CFR 301.7304-1 - Penalty for fraudulently claiming drawback.

Code of Federal Regulations, 2010 CFR

2010-04-01

... drawback on goods, wares, or merchandise on which no internal tax shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid, he shall forfeit triple the amount....7304-1 Section 301.7304-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

42 CFR 422.382 - Minimum net worth amount.

Code of Federal Regulations, 2010 CFR

2010-10-01

... amount equal to the sum of— (i) Eight percent of annual health care expenditures paid on a non-capitated basis to non-affiliated providers; and (ii) Four percent of annual health care expenditures paid on a capitated basis to non-affiliated providers plus annual health care expenditures paid on a non-capitated...

42 CFR 422.382 - Minimum net worth amount.

Code of Federal Regulations, 2011 CFR

2011-10-01

... amount equal to the sum of— (i) Eight percent of annual health care expenditures paid on a non-capitated basis to non-affiliated providers; and (ii) Four percent of annual health care expenditures paid on a capitated basis to non-affiliated providers plus annual health care expenditures paid on a non-capitated...

42 CFR 422.382 - Minimum net worth amount.

Code of Federal Regulations, 2012 CFR

2012-10-01

... amount equal to the sum of— (i) Eight percent of annual health care expenditures paid on a non-capitated basis to non-affiliated providers; and (ii) Four percent of annual health care expenditures paid on a capitated basis to non-affiliated providers plus annual health care expenditures paid on a non-capitated...

42 CFR 422.382 - Minimum net worth amount.

Code of Federal Regulations, 2013 CFR

2013-10-01

... amount equal to the sum of— (i) Eight percent of annual health care expenditures paid on a non-capitated basis to non-affiliated providers; and (ii) Four percent of annual health care expenditures paid on a capitated basis to non-affiliated providers plus annual health care expenditures paid on a non-capitated...

Cigarette excise tax structure and cigarette prices: evidence from the global adult tobacco survey and the U.S. National Adult Tobacco Survey.

PubMed

Chaloupka, Frank J; Kostova, Deliana; Shang, Ce

2014-01-01

The importance of tobacco tax structure in determining the relative prices of different tobacco products and brands has become increasingly recognized. The structuring of tobacco tax across products and brands within a country can impact the variability of prices within a country, shaping consumption and influencing tobacco users' incentives to switch down to cheaper alternatives in response to tax and price increases. Brand-specific data on the average prices paid for the top 5 cigarette brands in 13 countries were obtained from the Global Adult Tobacco Survey, and for the United States, data were obtained from the National Adult Tobacco Survey. The variability of cigarette prices paid across brands was analyzed in the context of each country's tobacco tax structure. Countries with simpler cigarette tax structures, particularly those that emphasize specific taxes and do not involve tier-based taxes, exhibit less variability in the prices smokers pay for cigarettes across brands. Increases in cigarette taxes in countries with simpler tax structures will be more effective in reducing cigarette smoking and its health and economic consequences than comparable tax increases in countries where tax structures are more complicated and there are greater opportunities for switching to cheaper brands in order to avoid a tax increase.

26 CFR 302.1-5 - Payment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-5 Payment of taxes. (a) Pursuant to tentative computations. The amount of taxes shown by a tentative... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of taxes. 302.1-5 Section 302.1-5...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 301.6653-1 - Failure to pay tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

26 CFR 301.6653-1 - Failure to pay tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

26 CFR 301.6653-1 - Failure to pay tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

26 CFR 301.6653-1 - Failure to pay tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... an underpayment— (i) The addition to the tax under section 6651, relating to failure to file a tax...

18 CFR 367.2360 - Account 236, Taxes accrued.

Code of Federal Regulations, 2010 CFR

2010-04-01

... accrued. (a) This account must be credited with the amount of taxes accrued during the accounting period... date of the balance sheet, must be shown under account 165, Prepayments (§ 367.1650). (b) If accruals... accruals. (c) Accruals for taxes must be based upon the net amounts payable after credit for any discounts...

20 CFR 404.304 - What are the general rules on benefit amounts?

Code of Federal Regulations, 2014 CFR

2014-04-01

... amount you will be paid. In a particular month, your benefit amount may be reduced or not paid at all. Under some circumstances, your benefit amount may be increased. The most common reasons for a change in your benefit amount are listed below. (a) Age. Sections 404.410 through 404.413 explain how your old...

20 CFR 404.304 - What are the general rules on benefit amounts?

Code of Federal Regulations, 2012 CFR

2012-04-01

... amount you will be paid. In a particular month, your benefit amount may be reduced or not paid at all. Under some circumstances, your benefit amount may be increased. The most common reasons for a change in your benefit amount are listed below. (a) Age. Sections 404.410 through 404.413 explain how your old...

20 CFR 404.304 - What are the general rules on benefit amounts?

Code of Federal Regulations, 2013 CFR

2013-04-01

... amount you will be paid. In a particular month, your benefit amount may be reduced or not paid at all. Under some circumstances, your benefit amount may be increased. The most common reasons for a change in your benefit amount are listed below. (a) Age. Sections 404.410 through 404.413 explain how your old...

7 CFR 3550.63 - Maximum loan amount.

Code of Federal Regulations, 2010 CFR

2010-01-01

... self-help housing will be calculated by adding the total of the market value of the lot (including... amount. Total secured indebtedness must not exceed the area loan limit or market value limitations... appraisal, tax monitoring fee, and the charge to establish an escrow account for taxes and insurance will...

7 CFR 3550.63 - Maximum loan amount.

Code of Federal Regulations, 2013 CFR

2013-01-01

... self-help housing will be calculated by adding the total of the market value of the lot (including... amount. Total secured indebtedness must not exceed the area loan limit or market value limitations... appraisal, tax monitoring fee, and the charge to establish an escrow account for taxes and insurance will...

7 CFR 3550.63 - Maximum loan amount.

Code of Federal Regulations, 2012 CFR

2012-01-01

... self-help housing will be calculated by adding the total of the market value of the lot (including... amount. Total secured indebtedness must not exceed the area loan limit or market value limitations... appraisal, tax monitoring fee, and the charge to establish an escrow account for taxes and insurance will...

7 CFR 3550.63 - Maximum loan amount.

Code of Federal Regulations, 2011 CFR

2011-01-01

... self-help housing will be calculated by adding the total of the market value of the lot (including... amount. Total secured indebtedness must not exceed the area loan limit or market value limitations... appraisal, tax monitoring fee, and the charge to establish an escrow account for taxes and insurance will...

7 CFR 3550.63 - Maximum loan amount.

Code of Federal Regulations, 2014 CFR

2014-01-01

... self-help housing will be calculated by adding the total of the market value of the lot (including... amount. Total secured indebtedness must not exceed the area loan limit or market value limitations... appraisal, tax monitoring fee, and the charge to establish an escrow account for taxes and insurance will...

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

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

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

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

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

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

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

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

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

... death taxes is allowed under section 2053(d). 20.2014-7 Section 20.2014-7 Internal Revenue INTERNAL... for foreign death taxes is allowed under section 2053(d). If a deduction is allowed under section 2053(d) for foreign death taxes paid with respect to a charitable gift, the credit for foreign death...

Changes in use of types of tobacco products by pack sizes and price segments, prices paid and consumption following the introduction of plain packaging in Australia.

PubMed

Scollo, Michelle; Zacher, Meghan; Coomber, Kerri; Bayly, Megan; Wakefield, Melanie

2015-04-01

To describe changes among smokers in use of various types of tobacco products, reported prices paid and cigarette consumption following the standardisation of tobacco packaging in Australia. National cross-sectional telephone surveys of adult smokers were conducted from April 2012 (6 months before transition to plain packaging (PP)) to March 2014 (15 months afterwards). Multivariable logistic regression assessed changes in products, brands and pack types/sizes; multivariable linear regression examined changes in inflation-adjusted prices paid and reported cigarette consumption between the pre-PP and three subsequent periods-the transition phase, PP year 1 and PP post-tax (post a 12.5% tax increase in December 2013). The proportion of current smokers using roll-your-own (RYO) products fluctuated over the study period. Proportions using value brands of factory-made (FM) cigarettes increased from pre-PP (21.4%) to PP year 1 (25.5%; p=0.002) and PP post-tax (27.8%; p<0.001). Inflation-adjusted prices paid increased in the PP year 1 and PP post-tax phases; the largest increases were among premium FM brands, the smallest among value brands. Consumption did not change in PP year 1 among daily, regular or current smokers or among smokers of brands in any market segment. Consumption among regular smokers declined significantly in PP post-tax (mean=14.0, SE=0.33) compared to PP year 1 (mean=14.8, SE=0.17; p=0.037). Introduction of PP was associated with an increase in use of value brands, likely due to increased numbers available and smaller increases in prices for value relative to premium brands. Reported consumption declined following the December 2013 tax increase. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://group.bmj.com/group/rights-licensing/permissions.

14 CFR 1261.102 - Maximum amount.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Maximum amount. 1261.102 Section 1261.102...) Employees' Personal Property Claims § 1261.102 Maximum amount. From October 1, 1982, to October 30, 1988, the maximum amount that may be paid under the Military Personnel and Civilian Employees' Claim Act of...

26 CFR 25.2502-1 - Rate of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... schedule) 18,900 (6) Tax for year 1955 (item 4 minus item 5) 12,825 Example 3. (i) Facts. During the...,000 Amount of taxable gifts for year 12,000 (b) Computation of tax. The steps set forth in paragraph (a) of this section are followed. (1) Amount of taxable gifts for year $12,000 (2) Total taxable...

26 CFR 1.6851-1 - Termination assessments of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... designs to do an act which would tend to prejudice proceedings to collect the income tax for such year or... compliance or to present any other evidence of compliance with income tax obligations. However, for the rules...

Assessing Patterns of Alcohol Taxes Produced by Various Types of Excise Tax Methods--A Simulation Study.

PubMed

Sornpaisarn, Bundit; Kaewmungkun, Chuthaporn; Rehm, Jürgen

2015-11-01

To examine patterns of tax burdens produced by specific, ad valorem, and various types of combination taxations. One hundred unique hypothetical alcoholic beverages were mathematically simulated based on the amount of ethanol and perceived-qualities contained. Second, beverages were assigned values of various costs and tax rates, and third, patterns of tax burden were assessed per unit of ethanol produced by each type of tax method. Different tax methods produced different tax burdens per unit of ethanol for different alcoholic beverages. The tax burden produced by the ad valorem tax resulted in a lower tax burden for low perceived-quality alcoholic beverages. The specific tax method showed the same tax burden for both low and high perceived-quality alcoholic beverages. However, high perceived-quality beverages benefited from a lower tax burden per beverage price. Lastly, the combination tax method resulted in a lower tax burden for medium perceived-quality alcoholic beverages. Under the oligopoly market, ad valorem taxation encourages consumption of low perceived-quality beverages; specific taxation encourages consumption of high perceived-quality beverages; and combination tax methods encourage consumption of medium perceived-quality beverages. © The Author 2015. Medical Council on Alcohol and Oxford University Press. All rights reserved.

17 CFR 256.255 - Accumulated deferred investment tax credits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... overall income tax expense in the year in which a tax credit is realized. A proportionate amount shall be debited to account 411.5, Investment tax credit, as determined in relation to the average useful life of... investment tax credits for each year with the weighted-average service life of such properties and any unused...

26 CFR 3.7 - Tax treatment of nonqualified withdrawals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... and additions to tax under such sections, simple interest on the amount of the tax attributable to any... payment of interest with respect to such amounts. (b) Nonqualified withdrawals defined. Except as provided...(e). (e) Interest. (1) For the period on or before the last date prescribed by law, including...

Administrative costs for advance payment of health coverage tax credits: an initial analysis.

PubMed

Dorn, Stan

2007-03-01

Health Coverage Tax Credits (HCTCs), created under the Trade Act of 2002, pay 65 percent of health insurance premiums for certain workers displaced by international trade and early retirees. These credits can be paid directly to insurers when monthly premiums are due, in advance of annual tax return filing. While HCTC administrative costs have fallen significantly since program start-ups, they still comprise approximately 34 percent of total spending. Changes to the HCTC program could lower administrative costs, but the size of the resulting savings is unknown. These findings have important implications for any future tax credit plan intended to cover the uninsured.

The “Cadillac Tax” on Health Benefits in the United States Will Hit the Middle Class Hardest: Refuting the Myth That Health Benefit Tax Subsidies Are Regressive.

PubMed

Woolhandler, Steffie; Himmelstein, David U

2016-01-01

U.S. employment-based health benefits are exempt from income and payroll taxes, an exemption that provided tax subsidies of $326.2 billion in 2015. Both liberal and conservative economists have denounced these subsidies as “regressive” and lauded a provision of the Affordable Care Act—the Cadillac Tax—that would curtail them. The claim that the subsidies are regressive rests on estimates showing that the affluent receive the largest subsidies in absolute dollars. But this claim ignores the standard definition of regressivity, which is based on the share of income paid by the wealthy versus the poor, rather than on dollar amounts. In this study, we calculate the value of tax subsidies in 2009 as a share of income for each income quintile and for the wealthiest Americans. In absolute dollars, tax subsidies were highest for families between the 80th and 95th percentiles of family income and lowest for the poorest 20%. However, as shares of income, subsidies were largest for the middle and fourth income quintiles and smallest for the wealthiest 0.5% of Americans. We conclude that the tax subsidy to employment-based insurance is neither markedly regressive, nor progressive. The Cadillac Tax will disproportionately harm families with (2009) incomes between $38,550 and $100,000, while sparing the wealthy.

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

The prevalence of illicit cigarette consumption and related factors in Turkey.

PubMed

Kaplan, Bekir; Navas-Acien, Ana; Cohen, Joanna E

2018-07-01

The tobacco industry claims that high cigarette taxes drive illicit trade and that governments should therefore not increase tobacco tax because it will increase the level of illicit trade. This study examines illicit cigarette consumption in Turkey after a tobacco tax increase and its related factors. This national cross-sectional survey was conducted in March-June 2013 and 9717 people aged ≥18 years participated in the interviewer-administered survey. Smokers were asked to show their last used cigarette pack to the interviewers and price paid for their cigarettes. Factors associated with smoking cigarettes with a tobacco tax stamp and paying ≥5 TL (Turkish lira) for a pack of cigarettes were analysed with logistic regression. Among the observed cigarette packs, 12.1% did not have the Turkish tax stamp. More illicit cigarettes were observed in the East region than in other regions (p<0.001). The reported average amount paid for a pack of cigarettes was €2.12 (€2.15 for men and €1.97 for women, p<0.001). The amount paid for cigarettes with a tax stamp (€2.15) was higher than the amount paid for cigarettes without tax stamp (€1.08) (per cigarette pack) (p<0.001). Just over 1 in 10 smokers (12%) had an illicit cigarette pack about 5 months after the final tax increase; this was most common in the East region of Turkey. Estimates are comparable to those in previous studies and do not indicate that an increase occurred in the prevalence of illicit cigarette use compared with before the tobacco tax increase. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

President Carter signs $227 billion excise tax measure

DOE Office of Scientific and Technical Information (OSTI.GOV)

Miller, C.J.; McAfee, J.; Dibona, C.J.

1980-04-07

According to President J. Carter, who signed into law a $227 billion excise tax (windfall profits tax) on revenue from decontrolled U.S. crude oil production, the new tax program will provide the U.S. with the incentive and the means to produce and conserve domestic oil and replace more oil with alternative sources of energy. According to C. DiBona (API), the new tax will discourage the increased amount of domestic production required to compensate, by the mid-to-late 1980's, for a 1.7 million bbl/day shortfall, which will have to be made up with imports from foreign producers. According to J. McAfee ofmore » Gulf Oil Corp., only a token amount, about $34 billion of the $227 billion which will be raised by the new tax over the next decade, will be devoted to energy development and mass transit. According to C. J. Miller of the Independent Petroleum Association of America, the tax's complex and sometimes conflicting regulations will pose harsh problems for smaller producers.« less

26 CFR 301.6653-1 - Failure to pay tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Failure to pay tax. 301.6653-1 Section 301.6653... Additions to the Tax and Additional Amounts § 301.6653-1 Failure to pay tax. (a) Negligence or intentional... paragraph (b)(2) of this section. (e) Failure to pay stamp tax. Any person (as defined in section 6671(b...

26 CFR 49.4261-4 - Payments made within the United States; evidence of nontaxability.

Code of Federal Regulations, 2010 CFR

2010-04-01

... transportation (referred to in this subpart as the “international ticket or order”) which changes the tax... OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES...) Presumption of taxability. The tax imposed by section 4261(a) shall apply to any amount paid within the United...

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, 2010 CFR

2010-04-01

... no current tax benefit is derived because available credits would have reduced or eliminated the.... However, any credits that, because of such preference items, are not needed for use against regular tax.... The freed-up credits are then reduced by an amount equal to such portion of the minimum tax. (2...

26 CFR 20.2012-1 - Credit for gift tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... used in prior years) 10,000 Total deductions 60,000 Taxable gifts 40,000 Total gift tax paid for... was made during a certain calendar quarter, or calendar year if the gift was made before January 1... quarter or calendar year. On the other hand, if more than one gift was made during a certain calendar...

26 CFR 20.2012-1 - Credit for gift tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... used in prior years) 10,000 Total deductions 60,000 Taxable gifts 40,000 Total gift tax paid for... one gift was made during a certain calendar quarter, or calendar year if the gift was made before... calendar quarter or calendar year. On the other hand, if more than one gift was made during a certain...

Taxing health benefits: snake oil ... or smart health policy?

PubMed

Kirkland, L; Havighurst, C C

1993-01-01

Limiting the tax-free treatment of employer-paid health benefits is a cornerstone of managed competition, the health reform approach favored by the Clinton Administration. Organized labor argues that the idea is a double-whammy for wage-strapped workers, while a leading academic calls it a good solution to one of the nation's worst public policies.

26 CFR 513.7 - Release of excess tax withheld at source.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) or...

26 CFR 513.7 - Release of excess tax withheld at source.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) or...

26 CFR 513.7 - Release of excess tax withheld at source.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) or...

26 CFR 513.7 - Release of excess tax withheld at source.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) or...

26 CFR 513.7 - Release of excess tax withheld at source.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., by a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) who is... and controlled in Ireland, if such alien or corporation is subject to Irish tax on such income and at... paid to a nonresident alien (including a nonresident alien individual, fiduciary, and partnership) or...

Costs and benefits of individuals conceived after IVF: a net tax evaluation in The Netherlands.

PubMed

Moolenaar, L M; Connolly, M; Huisman, B; Postma, M J; Hompes, P G A; van der Veen, F; Mol, B W J

2014-02-01

This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative to those naturally conceived. A model based on the method of generational accounting was developed to evaluate investments in IVF. Calculations were based on average investments paid and received from the government by an individual. All costs were discounted to their net present values and adjusted for survival. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective amounts for men and women were -€36,109 and -€112,195. The model was most sensitive to changes in the growth of healthcare costs, economic growth and the discount rate. Therefore, it is concluded that, similarly to naturally conceived individuals in the Netherlands, IVF-conceived individuals have negative discounted net tax revenue at the end of life. The analytic framework described here undervalues the incremental value of an additional birth because it only considers the fiscal consequences of life and does not take into consideration broader macroeconomic benefits. This study evaluated the lifetime future net tax revenues from individuals conceived after IVF relative those naturally conceived. A model based on the method of generational accounting to evaluate investments in IVF was used. Calculations were based on average investments paid and received from the government by an individual. The lifetime net present value of IVF-conceived individuals was -€81,374 (the minus sign reflecting negative net present value). The lifetime net present value of IVF-conceived men and women were -€47,091 and -€123,177, respectively. The lifetime net present value of naturally conceived individuals was -€70,392; respective

78 FR 6272 - Rules Relating to Additional Medicare Tax; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-30

... Rules Relating to Additional Medicare Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury... regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable Care Act. Specifically, these proposed regulations provide...

26 CFR 49.4253-3 - Exemption for certain organizations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes imposed by section 4251 do not apply to amounts paid for services furnished to an international... (International Organization, etc.) funds; and that the charges are exempt from tax under section 4253(c) of the...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Communications § 49.4253-3 Exemption for certain...

26 CFR 301.6361-1 - Collection and administration of qualified taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (Employee's Withholding Allowance Certificate) and W-4P (Annuitant's Request for Income Tax Withholding... to which any amount was currently collected from the taxpayer's income (including collection by... tax law against the tax imposed by such law for a taxpayer's tax liability to another State or a...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2013 CFR

2013-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2014 CFR

2014-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2012 CFR

2012-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

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

PubMed

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

1990-01-01

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

42 CFR 422.382 - Minimum net worth amount.

Code of Federal Regulations, 2014 CFR

2014-10-01

... that CMS considers appropriate to reduce, control or eliminate start-up administrative costs. (b) After... amount equal to the sum of— (i) Eight percent of annual health care expenditures paid on a non-capitated basis to non-affiliated providers; and (ii) Four percent of annual health care expenditures paid on a...

20 CFR 340.2 - Amount recoverable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount of unemployment, sickness, or maternity benefits paid under the Railroad Unemployment Insurance..., unemployment, sickness or maternity benefits under any law other than the Railroad Unemployment Insurance Act...

26 CFR 1.668(b)-1A - Tax on distribution.

Code of Federal Regulations, 2010 CFR

2010-04-01

...)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning... the section 666 amounts in the beneficiary's gross income and the tax for such year computed without...

Effect of weight-mile tax on road damage in Oregon

DOT National Transportation Integrated Search

1999-09-01

Oregon's weight-mile tax was amended in 1990 to provide for a lower tax rate for trucks weighing more than 80,000 pounds if they added axles. The additional axles within a weight class reduce the amount of road damage. The tax break was largely based...

26 CFR 1.668(b)-1A - Tax on distribution.

Code of Federal Regulations, 2011 CFR

2011-04-01

...)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years... inclusion of the section 666 amounts in the beneficiary's gross income and the tax for such year computed...

Adam Smith, Religion, and Tuition Tax Credits.

ERIC Educational Resources Information Center

Alexander, Kern

1983-01-01

Examines tuition tax credit programs in framework of Adam Smith's ideas on the economic impact of established churches. Finds that tuition tax credits would amount to state expenditures to relieve the financial burden of parochial school parents and would allow churches to invest commercially to maintain their charitable functions. (JW)

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

Code of Federal Regulations, 2010 CFR

2010-04-01

..., an amount equal to wages as defined in section 3121(a) except that tips and noncash remuneration... section 3401(a) (exclusive of tips); and (iii) The amount of taxes imposed on the remuneration of an... amounts deducted from an employee's remuneration in excess of the correct amount of employee tax, see § 31...

17 CFR 256.411 - Provision for deferred income taxes-credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes-credit. 256.411 Section 256.411 Commodity and Securities Exchanges SECURITIES AND EXCHANGE... deferred income taxes—credit. This account shall be credited and Accumulated Deferred Income Taxes debited with an amount equal to the portion of taxes on income payable for the year which is attributable to a...

26 CFR 49.4263-2 - Charges not exceeding 60 cents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... not exceeding 60 cents. (a) In general. The tax imposed by section 4261 does not apply to... round trip does not exceed 60 cents. (c) Charters. An amount paid for the charter of a car, train, motor...) Seating or sleeping accommodations. Any amount paid for seating or sleeping accommodations is not subject...

26 CFR 49.4263-2 - Charges not exceeding 60 cents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... not exceeding 60 cents. (a) In general. The tax imposed by section 4261 does not apply to... round trip does not exceed 60 cents. (c) Charters. An amount paid for the charter of a car, train, motor...) Seating or sleeping accommodations. Any amount paid for seating or sleeping accommodations is not subject...

26 CFR 49.4263-2 - Charges not exceeding 60 cents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... not exceeding 60 cents. (a) In general. The tax imposed by section 4261 does not apply to... round trip does not exceed 60 cents. (c) Charters. An amount paid for the charter of a car, train, motor...) Seating or sleeping accommodations. Any amount paid for seating or sleeping accommodations is not subject...

26 CFR 49.4263-2 - Charges not exceeding 60 cents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... not exceeding 60 cents. (a) In general. The tax imposed by section 4261 does not apply to... round trip does not exceed 60 cents. (c) Charters. An amount paid for the charter of a car, train, motor...) Seating or sleeping accommodations. Any amount paid for seating or sleeping accommodations is not subject...

27 CFR 19.956 - Amount of bond.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Amount of bond. 19.956 Section 19.956 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Distilled Spirits For Fuel Use Bonds § 19.956 Amount...

26 CFR 1.871-14 - Rules relating to repeal of tax on interest of nonresident alien individuals and foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Application of 10-percent shareholder test to interest paid to a simple trust or grantor trust. Whether interest paid to a simple trust or grantor trust and distributed to or included in the gross income of a... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Rules relating to repeal of tax on interest of...

Mexican Tax Reform: Look to the Russian Example

DTIC Science & Technology

2011-10-31

GDP approximately 787% in nominal terms. Also, real wages doubled. Hours worked by primary breadwinners increased 5% to 7% and unemployment dropped...doubled. Hours worked by primary breadwinners increased 5% to 7% and unemployment dropped from 11.9% to 7.6%. By adopting such tax reforms, the...itself, a further tax burden. Businesses and individuals have to spend excessive amounts of their time and effort just complying with complicated tax

Effect of taxes and financial incentives on family-owned forest land

Treesearch

John L. Greene; Thomas J. Straka; Tamara L. Cushing

2013-01-01

Key FindingsFederal and State taxes reduce the pre-tax value of family-owned forest land in the South by amounts ranging from little more than one-quarter to nearly half, with the greatest share of the reduction attributable to the Federal income tax and State property taxes.Most family forest owners are aware of some general...

26 CFR 1.1247-2 - Computation and distribution of taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Rules for Determining Capital Gains and Losses § 1... net operating losses) shall not be allowed. (3) Except for the deduction provided in section 248... amount of the deduction allowed under section 164 there shall be included taxes paid or accrued during...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Section 6694 penalties applicable to tax return... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6694-1 Section 6694 penalties applicable to tax return preparers. (a) Overview—(1) In general...

20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2012 CFR

2012-04-01

...-related monthly adjustment amount initial determination based on a more recent tax year? 418.2230 Section... Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's... adjustment amount initial determination based on a more recent tax year? We will follow the rules in § 418...

20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2013 CFR

2013-04-01

...-related monthly adjustment amount initial determination based on a more recent tax year? 418.2230 Section... Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's... adjustment amount initial determination based on a more recent tax year? We will follow the rules in § 418...

20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2014 CFR

2014-04-01

...-related monthly adjustment amount initial determination based on a more recent tax year? 418.2230 Section... Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's... adjustment amount initial determination based on a more recent tax year? We will follow the rules in § 418...

20 CFR 418.2230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-related monthly adjustment amount initial determination based on a more recent tax year? 418.2230 Section... Adjustments to Medicare Prescription Drug Coverage Premiums Determinations Using A More Recent Tax Year's... adjustment amount initial determination based on a more recent tax year? We will follow the rules in § 418...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2014 CFR

2014-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) Subject to paragraph (b) of this...

The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2010-01-01

Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

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

NASA Astrophysics Data System (ADS)

Sedmak, M. R.

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

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2011 CFR

2011-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2012 CFR

2012-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

20 CFR 418.1230 - What is the effective date of an income-related monthly adjustment amount initial determination...

Code of Federal Regulations, 2013 CFR

2013-04-01

...-related monthly adjustment amount initial determination that is based on a more recent tax year? 418.1230... Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted... initial determination that is based on a more recent tax year? (a) When you make your request prior to...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... to receive only the amount of the fund less the tax, the deduction is limited to the present value... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Effect of death taxes and administration... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate...

Alternative Fuels Data Center

Science.gov Websites

Alternative Fuel Commercial User Tax An alternative fuel commercial user that has not paid fuel consumed during the preceding month. Alternative fuel commercial users must pay the full amount of tax due

The Effects of an Employer Subsidy on Employment Outcomes: A Study of the Work Opportunity and Welfare-to-Work Tax Credits

ERIC Educational Resources Information Center

Hamersma, Sarah

2008-01-01

Employer subsidies such as the Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work Tax Credit (WtW) are designed to encourage employment by partially reimbursing employers for wages paid to certain welfare recipients and other disadvantaged workers. In this paper, I examine the effects of these subsidies on employment, wages, and job tenure…

26 CFR 303.1-5 - Payment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... computation shows that the full amount of internal revenue taxes properly payable is less than the amount... sending of a deficiency notice by certified or registered mail or to notice and demand. ...

Cost of tax-exempt health benefits in 1998.

PubMed

Sheils, J; Hogan, P

1999-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting the following from the federal income and Social Security taxes: (1) employer health benefits contribution, (2) health spending under flexible spending plans, and (3) the tax deduction for health expenses. The health tax expenditure was $111.2 billion in 1998. This figure varied from $2,357 per family among those with annual incomes of $100,000 or more to $71 per family among those with annual incomes of less than $15,000. Families with incomes of $100,000 or more (10 percent of the population) accounted for 23.6 percent of all tax expenditures.

26 CFR 1.6654-1 - Addition to the tax in the case of an individual.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable... chapter (Regulations on Procedure and Administration) (relating to the credit for income taxes of other... assertion of the addition to the tax under section 6654, he should attach to his income tax return for the...

26 CFR 49.4262(a)-1 - Taxable transportation.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MISCELLANEOUS EXCISE TAXES FACILITIES AND SERVICES EXCISE TAXES Transportation of Persons § 49.4262(a)-1 Taxable... which begins after November 15, 1962, only if such portion is not part of “uninterrupted international... transportation which begins after November 15, 1962, the tax, if applicable, applies only to the amount paid for...

26 CFR 1.535-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

18 CFR 367.4115 - Account 411.5, Investment tax credit adjustments, other.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Investment tax credit adjustments, other. 367.4115 Section 367.4115 Conservation of Power and Water Resources....4115 Account 411.5, Investment tax credit adjustments, other. This account must include the amount of those investment tax credit adjustments not properly included in other accounts. ...

Does the sole description of a tax authority affect tax evasion?--the impact of described coercive and legitimate power.

PubMed

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority's power. Descriptions of the tax authority's power may affect taxpayers' beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority's power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority's power on participants' beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants' beliefs regarding tax authority's power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority's power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information.

Minnesota's tax-forfeited land: some trends in timber harvested and stumpage prices.

Treesearch

David C. Lothner; Edwin Kallio; David T. Davis

1979-01-01

The volume of timber harvested from Minnesota tax-forfeited land increased from about 145,000 cord equivalents in 1960 to 235,000 cord equivalents in 1975. Actual prices paid for stumpage decreased slightly in the 1960's and increased in the 1970's. However, in deflated dollars, stumpage prices decreased slightly throughout the period.

27 CFR 40.133 - Amount of individual bond.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Amount of individual bond. 40.133 Section 40.133 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU..., AND PROCESSED TOBACCO Bonds and Extensions of Coverage of Bonds § 40.133 Amount of individual bond...

76 FR 32340 - Federal Travel Regulation; Temporary Duty (TDY) Travel Allowances (Taxes); Relocation Allowances...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-06

..., as taxable income. When you receive taxable benefits, you must pay income tax on the amount or value... Allowances (Taxes); Relocation Allowances (Taxes) AGENCY: Office of Governmentwide Policy (OGP), General...) concerning calculation of reimbursements for taxes on relocation expenses. In addition, this proposed rule...

26 CFR 1.1341-1 - Restoration of amounts received or accrued under claim of right.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Claim of Right § 1.1341-1 Restoration of amounts... income for a prior taxable year (or years) under a claim of right, the tax imposed by chapter 1 of the Internal Revenue Code of 1954 for the taxable year shall be the tax provided in paragraph (b) of this...

27 CFR 24.272 - Payment of tax by electronic fund transfer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... States Customs Service for payment of excise tax on imported wine. (Sec. 201, Pub. L. 85-859, 72 Stat... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Removal, Return and Receipt of Wine... year any proprietor who is liable for a gross amount of wine excise tax equal to or exceeding $5...

Does the Sole Description of a Tax Authority Affect Tax Evasion? - The Impact of Described Coercive and Legitimate Power

PubMed Central

Hartl, Barbara; Hofmann, Eva; Gangl, Katharina; Hartner-Tiefenthaler, Martina; Kirchler, Erich

2015-01-01

Following the classic economic model of tax evasion, taxpayers base their tax decisions on economic determinants, like fine rate and audit probability. Empirical findings on the relationship between economic key determinants and tax evasion are inconsistent and suggest that taxpayers may rather rely on their beliefs about tax authority’s power. Descriptions of the tax authority’s power may affect taxpayers’ beliefs and as such tax evasion. Experiment 1 investigates the impact of fines and beliefs regarding tax authority’s power on tax evasion. Experiments 2-4 are conducted to examine the effect of varying descriptions about a tax authority’s power on participants’ beliefs and respective tax evasion. It is investigated whether tax evasion is influenced by the description of an authority wielding coercive power (Experiment 2), legitimate power (Experiment 3), and coercive and legitimate power combined (Experiment 4). Further, it is examined whether a contrast of the description of power (low to high power; high to low power) impacts tax evasion (Experiments 2-4). Results show that the amount of fine does not impact tax payments, whereas participants’ beliefs regarding tax authority’s power significantly shape compliance decisions. Descriptions of high coercive power as well as high legitimate power affect beliefs about tax authority’s power and positively impact tax honesty. This effect still holds if both qualities of power are applied simultaneously. The contrast of descriptions has little impact on tax evasion. The current study indicates that descriptions of the tax authority, e.g., in information brochures and media reports, have more influence on beliefs and tax payments than information on fine rates. Methodically, these considerations become particularly important when descriptions or vignettes are used besides objective information. PMID:25923770

Rates and Characteristics of Paid Malpractice Claims Among US Physicians by Specialty, 1992-2014.

PubMed

Schaffer, Adam C; Jena, Anupam B; Seabury, Seth A; Singh, Harnam; Chalasani, Venkat; Kachalia, Allen

2017-05-01

Although physician concerns about medical malpractice are substantial, national data are lacking on the rate of claims paid on behalf of US physicians by specialty. To characterize paid malpractice claims by specialty. A comprehensive analysis was conducted of all paid malpractice claims, with linkage to physician specialty, from the National Practitioner Data Bank from January 1, 1992, to December 31, 2014, a period including an estimated 19.9 million physician-years. All dollar amounts were inflation adjusted to 2014 dollars using the Consumer Price Index. The dates on which this analysis was performed were from May 1, 2015, to February 20, 2016, and from October 25 to December 16, 2016. For malpractice claims (n = 280 368) paid on behalf of physicians (in aggregate and by specialty): rates per physician-year, mean compensation amounts, the concentration of paid claims among a limited number of physicians, the proportion of paid claims that were greater than $1 million, severity of injury, and type of malpractice alleged. From 1992-1996 to 2009-2014, the rate of paid claims decreased by 55.7% (from 20.1 to 8.9 per 1000 physician-years; P < .001), ranging from a 13.5% decrease in cardiology (from 15.6 to 13.5 per 1000 physician-years; P = .15) to a 75.8% decrease in pediatrics (from 9.9 to 2.4 per 1000 physician-years; P < .001). The mean compensation payment was $329 565. The mean payment increased by 23.3%, from $286 751 in 1992-1996 to $353 473 in 2009-2014 (P < .001). The increases ranged from $17 431 in general practice (from $218 350 in 1992-1996 to $235 781 in 2009-2014; P = .36) to $114 410 in gastroenterology (from $276 128 in 1992-1996 to $390 538 in 2009-2014; P < .001) and $138 708 in pathology (from $335 249 in 1992-1996 to $473 957 in 2009-2014; P = .005). Of 280 368 paid claims, 21 271 (7.6%) exceeded $1 million (4304 of 69 617 [6.2%] in 1992-1996 and 4322 of 54 081 [8.0%] in 2009

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2012 CFR

2012-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2013 CFR

2013-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

27 CFR 53.179 - Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... chain of sales from the person who paid the tax to the ultimate purchaser, the evidence required to be... vendor retains such proof for 3 years from the date of the statement and will, upon request, supply such...

26 CFR 25.2503-1 - General definitions of “taxable gifts” and of “total amount of gifts.”

Code of Federal Regulations, 2010 CFR

2010-04-01

... âtotal amount of gifts.â 25.2503-1 Section 25.2503-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2503-1 General definitions of “taxable gifts” and of “total amount of gifts...

18 CFR 367.103 - Accounts 409.1, 409.2, and 409.3, Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... accounts must include the amounts of local, state and Federal income taxes on income properly accruable... based on the income which gave rise to the tax. (c) Taxes assumed by the service company on interest...

IRS issues guidance on tax-exempt bond requirements.

PubMed

Kalick, L

1998-07-01

Enforcing compliance with rules governing facilities financed with tax-exempt bonds recently has become an IRS priority. Integrated delivery systems (IDSs) that include such facilities, therefore, should take steps to ensure that the private business use of those facilities does not exceed the legal threshold amount, thereby jeopardizing the tax-exempt status of the bonds. Management contracts, research agreements, and leases are arrangements with the greatest potential to result in noncompliance. Instituting a compliance program to monitor the use of bond proceeds and minimize the amount of private business use of facilities over the bond term can reduce an organization's risk of penalty.

Alternative Fuels Data Center

Science.gov Websites

Biofuel Production Jobs Tax Credit Companies that invest in the development of a biofuel production facility may be eligible for a tax credit of 3% of the previous year's annual employee wages. Companies may paid with a carryforward for earned but unused amounts. Companies may also be eligible for a tax credit

Paying for individual health insurance through tax-sheltered cafeteria plans.

PubMed

Hall, Mark A; Monahan, Amy B

2010-01-01

When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

The cost of tax-exempt health benefits in 2004.

PubMed

Sheils, John; Haught, Randall

2004-01-01

The tax expenditure for health benefits is the amount of revenues that the federal government forgoes by exempting health benefits and spending from the federal income and Social Security taxes, including (1) employer health benefit contributions for workers and retirees, (2) health benefit deductions for the self-employed, (3) health spending under flexible spending plans, and (4) the tax deduction for health expenses. We estimate that this expenditure will be dollars 188.5 billion in 2004. Families with incomes of dollars 100,000 or more (14 percent of the population) account for 26.7 percent of all health benefit tax expenditures.

27 CFR 53.104 - Limitation on amount of tax applicable to certain leases.

Code of Federal Regulations, 2010 CFR

2010-04-01

... making the lease, the lessor is engaged in the business of selling in arm's length transactions the same type and model of article. In case of a lease to which section 4217(b) of the Code does not apply, tax...) Lessor engaged in business of selling. The lessor will be regarded as being engaged in the business of...

Who pays the most cigarette tax in Turkey.

PubMed

Önder, Zeynep; Yürekli, Ayda A

2016-01-01

Although higher taxation of tobacco products is considered the most cost-effective tobacco control policy, its negative impact on low-income groups is one of the arguments used against it. To investigate the impact of current excise taxes and the increases of excise taxes on tobacco and household expenditures by expenditure tertiles, and examine who pays excise taxes in general. Impacts of excise taxes on cigarettes are examined with a budgetary approach. We first estimate the price elasticity of cigarettes by expenditure tertiles using data from the 2003 Turkish Household Expenditure Survey, the most recent data set covering detailed tobacco product information relevant to our analysis. We then conduct a number of simulation analyses by increasing the excise taxes per pack of cigarettes and examine the impacts of these increases on household expenditures. Finally, as excise tax increases, we predict the total excise tax paid by households in different expenditure tertiles and compare the concentration curve of excise tax spending with the Lorenz curve showing the cumulative share of total household expenditures by expenditure tertiles. We estimate the progressivity coefficient that measures the area between the Lorenz and concentration curves. The low-income group is found to be the most sensitive to tax and price increases. It spends a relatively higher share of the household expenditure on cigarettes compared with higher income groups. However, the results suggest a different outcome as excise tax increases; the share of household expenditures spent on cigarettes declines for all household tertiles but a significant reduction occurs on the lowest expenditure tertile, suggesting that increases in excise taxes are progressive. Furthermore, the highest expenditure tertile pays the highest excise tax among expenditure tertiles, and their share in total excise revenue increases as the excise tax per pack of cigarettes increases. The poor smoking households benefit

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

26 CFR 514.22 - Dividends received by persons not entitled to reduced rate of tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Contracting State in the collection of taxes covered by the convention. (b) Additional French tax to be... dividend from which French tax has been withheld at the reduced rate of 15 percent, who is a nominee or..., shall withhold an additional amount of French tax equivalent to the French tax which would have been...

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

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

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

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.

26 CFR 1.42-14 - Allocation rules for post-2000 State housing credit ceiling amount.

Code of Federal Regulations, 2010 CFR

2010-04-01

... credit ceiling amount. 1.42-14 Section 1.42-14 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.42-14 Allocation rules for post-2000..., Estimates of the Population of States. For convenience, the Internal Revenue Service publishes the...

26 CFR 25.2505-2T - Gifts made by a surviving spouse having a DSUE amount available (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Determination of Tax Liability § 25.2505-2T Gifts made by a surviving spouse having a DSUE amount available... general. In computing a surviving spouse's gift tax liability with regard to a transfer subject to the tax...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

20 CFR 418.1225 - Which more recent tax year will we use?

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false Which more recent tax year will we use? 418... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1225 Which more recent tax year will we use? We will consider evidence of your...

39 CFR 601.111 - Interest on claim amounts.

Code of Federal Regulations, 2010 CFR

2010-07-01

... that date is later, until the date of payment. Simple interest will be paid at the rate established by... 39 Postal Service 1 2010-07-01 2010-07-01 false Interest on claim amounts. 601.111 Section 601.111... PROPERTY RIGHTS OTHER THAN PATENTS PURCHASING OF PROPERTY AND SERVICES § 601.111 Interest on claim amounts...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 1.621-1 - Payments to encourage exploration, development, and mining for defense purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exclusions from Gross...) General rule. (1) Under section 621, a taxpayer shall exclude from gross income amounts which are paid to..., gift, bounty, bonus, premium, incentive, subsidy, loan, or advance, (iii) For the encouragement of...

Rates and Characteristics of Paid Malpractice Claims Among US Physicians by Specialty, 1992-2014

PubMed Central

Schaffer, Adam C.; Jena, Anupam B.; Seabury, Seth A.; Singh, Harnam; Chalasani, Venkat

2017-01-01

Importance Although physician concerns about medical malpractice are substantial, national data are lacking on the rate of claims paid on behalf of US physicians by specialty. Objective To characterize paid malpractice claims by specialty. Design, Setting, and Participants A comprehensive analysis was conducted of all paid malpractice claims, with linkage to physician specialty, from the National Practitioner Data Bank from January 1, 1992, to December 31, 2014, a period including an estimated 19.9 million physician-years. All dollar amounts were inflation adjusted to 2014 dollars using the Consumer Price Index. The dates on which this analysis was performed were from May 1, 2015, to February 20, 2016, and from October 25 to December 16, 2016. Main Outcomes and Measures For malpractice claims (n = 280 368) paid on behalf of physicians (in aggregate and by specialty): rates per physician-year, mean compensation amounts, the concentration of paid claims among a limited number of physicians, the proportion of paid claims that were greater than $1 million, severity of injury, and type of malpractice alleged. Results From 1992-1996 to 2009-2014, the rate of paid claims decreased by 55.7% (from 20.1 to 8.9 per 1000 physician-years; P < .001), ranging from a 13.5% decrease in cardiology (from 15.6 to 13.5 per 1000 physician-years; P = .15) to a 75.8% decrease in pediatrics (from 9.9 to 2.4 per 1000 physician-years; P < .001). The mean compensation payment was $329 565. The mean payment increased by 23.3%, from $286 751 in 1992-1996 to $353 473 in 2009-2014 (P < .001). The increases ranged from $17 431 in general practice (from $218 350 in 1992-1996 to $235 781 in 2009-2014; P = .36) to $114 410 in gastroenterology (from $276 128 in 1992-1996 to $390 538 in 2009-2014; P < .001) and $138 708 in pathology (from $335 249 in 1992-1996 to $473 957 in 2009-2014; P = .005). Of 280 368 paid claims, 21 271 (7

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if $50,000...

26 CFR 301.6316-5 - Manner of paying tax by foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... currency to be deposited shall be that amount which, when converted at the rate of exchange used on the... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Manner of paying tax by foreign currency. 301....6316-5 Manner of paying tax by foreign currency. (a) Time and place to pay. The unpaid tax required to...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if $50,000...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Effect of death taxes and administration... § 20.2055-3 Effect of death taxes and administration expenses. (a) Death taxes—(1) If under the terms... uses, that is, the amount of the fund remaining after the payment of all death taxes. Thus, if $50,000...

19 CFR 191.106 - Amount of drawback.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Amount of drawback. 191.106 Section 191.106 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Internal Revenue Tax on Flavoring Extracts and Medicinal or Toilet...

18 CFR 367.4114 - Account 411.4, Investment tax credit adjustments, service company property.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., Investment tax credit adjustments, service company property. 367.4114 Section 367.4114 Conservation of Power... Operating Income § 367.4114 Account 411.4, Investment tax credit adjustments, service company property. This account must include the amount of those investment tax credit adjustments that relate to service company...

The impact of cigarette tax increase on smoking behavior of daily smokers.

PubMed

Kengganpanich, Mondha; Termsirikulchai, Lakkhana; Benjakul, Sarunya

2009-12-01

To assess the impact of excise tax increase on smoking behavior of daily smokers aged 15 years and over and to explore the association between smokers' characteristics and smoking behavior prior and after excise tax increase. This cross-sectional survey was performed in 504 daily smokers, who were selected from data records of Global Adult Tobacco Survey (GATS) between February and April, 2009. The data were collected by telephone interview in the first and second weeks of July, 2009. Data were analyzed by frequency distribution and binary logistic regression. After the cigarette tax increase, 9.7% of daily smokers quitted smoking and 48.0% reduced the amount of cigarettes and/or changed the brands and types of tobacco, from manufactured cigarettes to hand-rolled cigarettes. After other covariance being adjusted, the analysis revealed that the amount of cigarettes per day, the types of cigarettes (manufactured and hand-rolled cigarettes), and the smokers' reaction towards the increased price after the excise tax increase were respectively associated with the fact that the smokers quitted smoking or reduced the amount of cigarettes (p < 0.05). Cigarette tax increase is beneficial for government revenue and it also affects smoking behavior change of daily smokers. However Ministry of Public Health should co-operate with Ministry of Finance to raise the tax rate on both cigarettes and hand-rolled cigarettes continuously and provide sufficient cessation service to respond to the need to quit smoking.

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

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

ERIC Educational Resources Information Center

Conklin, Kristin D.

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

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method provided...

26 CFR 1.669(a)-3 - Tax computed by the exact throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax computed by the exact throwback method. 1... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-3 Tax computed by the exact throwback method. (a... compute the tax, on amounts deemed distributed under section 666, by the exact throwback method provided...

Tax Reform Begins to Hit Graduate Students; Many Colleges Unsure How New Law Applies.

ERIC Educational Resources Information Center

Palmer, Stacy E.

1987-01-01

Government, university, and private foundation officials are worried about the effects of the tax law on graduate students. The National Science Foundation is considering compensating students for the amount of new taxes they will owe. Foreign students are expected to incur substantial increases in U.S. taxes. (MLW)

18 CFR 367.105 - Accounts 411.4, and 411.5, Investment tax credit adjustments.

Code of Federal Regulations, 2010 CFR

2010-04-01

....5, Investment tax credit adjustments. 367.105 Section 367.105 Conservation of Power and Water... tax credit adjustments. (a) Account 411.4 (§ 367.4114) must be debited with the amounts of investment tax credits related to service company property that are credited to account 255, Accumulated deferred...

Do healthcare tax credits help poor-health individuals on low incomes?

PubMed

Di Novi, Cinzia; Marenzi, Anna; Rizzi, Dino

2018-03-01

In several countries, personal income tax permits tax credits for out-of-pocket healthcare expenditure. Tax credits benefit taxpayers at all income levels by reducing their net tax liability and modify the price of out-of-pocket expenditure. To the extent that consumer demand is price elastic, they may influence the amount of eligible healthcare expenditure for which taxpayers may claim a credit. These effects influence, in turn, income distributions and taxpayers' health status and therefore income-related inequality in health. Redistributive consequences of tax credits have been widely investigated. However, little is known about the ability of tax credits to alleviate health inequality. In this paper, we study the potential effects that tax credits for health expenses may have on income-related inequality in health status with reference to the Italian institutional setting. The analysis is performed using a tax-benefit microsimulation model that reproduces the personal income tax and incorporates taxpayers' behavioral responses to changes in tax credit rate. Our results suggest that the current healthcare tax credit design tends to favor the richest part of the population.

All States Income Tax Guide. Information for Service Personnel 1986 Edition for 1985 Returns.

DTIC Science & Technology

1986-01-01

Federal income tax law as the basis upon which state income taxes are collected, so have they relied on the greater scrutiny given Federal tax...Alabama Income Tax Law , unless proved otherwise, a wife is presumed to have the same residence as her husband. Thus, wives of military personnel who are...which is the amount contributed by the retiree; (c) Military disability retirement is treated the same for Alabama as the current Federal Income Tax law . (d

26 CFR 31.3401(a)-1 - Wages.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) and not taxable as an annuity under the provisions of section 72) is paid to a nonresident alien individual, withholding is required only in the case of such amounts paid to a nonresident alien individual... taxes imposed by sections 3101 and 3201. (7) Remuneration for services as employee of nonresident alien...

26 CFR 31.3401(a)-1 - Wages.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) and not taxable as an annuity under the provisions of section 72) is paid to a nonresident alien individual, withholding is required only in the case of such amounts paid to a nonresident alien individual... taxes imposed by sections 3101 and 3201. (7) Remuneration for services as employee of nonresident alien...

5 CFR 591.403 - Amount of payment.

Code of Federal Regulations, 2010 CFR

2010-01-01

....403 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS ALLOWANCES AND DIFFERENTIALS Separate Maintenance Allowance for Duty at Johnston Island § 591.403 Amount of payment. (a) The annual rate of the separate maintenance allowance paid to an employee shall be determined by the number...

7 CFR 3015.121 - Amounts payable to the Federal government.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 7 Agriculture 15 2011-01-01 2011-01-01 false Amounts payable to the Federal government. 3015.121... Closeout, Suspension and Termination § 3015.121 Amounts payable to the Federal government. The following... government. They shall, if not paid upon demand, be subject to recovery by the awarding agency from the...

7 CFR 3015.121 - Amounts payable to the Federal government.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Amounts payable to the Federal government. 3015.121... Closeout, Suspension and Termination § 3015.121 Amounts payable to the Federal government. The following... government. They shall, if not paid upon demand, be subject to recovery by the awarding agency from the...

26 CFR 1.6302-2 - Use of Government depositaries for payment of tax withheld on nonresident aliens and foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

... calendar month beginning on or after January 1, 1973, an aggregate amount of undeposited taxes of $200 or more shall deposit such aggregate amount with an authorized financial institution (see paragraph (b)(1... month beginning on or after January 1, 1973, the aggregate amount of undeposited taxes required to be...

27 CFR 19.700 - Amount of bond.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the level of production and receipts at the alcohol fuel plant increases so that the current bond no... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Amount of bond. 19.700 Section 19.700 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT...

Educational Inequalities in Exit from Paid Employment among Dutch Workers: The Influence of Health, Lifestyle and Work.

PubMed

Robroek, Suzan J W; Rongen, Anne; Arts, Coos H; Otten, Ferdy W H; Burdorf, Alex; Schuring, Merel

2015-01-01

Individuals with lower socioeconomic status are at increased risk of involuntary exit from paid employment. To give sound advice for primary prevention in the workforce, insight is needed into the role of mediating factors between socioeconomic status and labour force participation. Therefore, it is aimed to investigate the influence of health status, lifestyle-related factors and work characteristics on educational differences in exit from paid employment. 14,708 Dutch employees participated in a ten-year follow-up study during 1999-2008. At baseline, education, self-perceived health, lifestyle (smoking, alcohol, sports, BMI) and psychosocial (demands, control, rewards) and physical work characteristics were measured by questionnaire. Employment status was ascertained monthly based on tax records. The relation between education, health, lifestyle, work-characteristics and exit from paid employment through disability benefits, unemployment, early retirement and economic inactivity was investigated by competing risks regression analyses. The mediating effects of these factors on educational differences in exit from paid employment were tested using a stepwise approach. Lower educated workers were more likely to exit paid employment through disability benefits (SHR:1.84), unemployment (SHR:1.74), and economic inactivity (SHR:1.53) but not due to early retirement (SHR:0.92). Poor or moderate health, an unhealthy lifestyle, and unfavourable work characteristics were associated with disability benefits and unemployment, and an unhealthy lifestyle with economic inactivity. Educational differences in disability benefits were explained for 40% by health, 31% by lifestyle, and 12% by work characteristics. For economic inactivity and unemployment, up to 14% and 21% of the educational differences could be explained, particularly by lifestyle-related factors. There are educational differences in exit from paid employment, which are partly mediated by health, lifestyle and work

29 CFR 779.264 - Excise taxes separately stated.

Code of Federal Regulations, 2010 CFR

2010-07-01

... appears that it has been added to the sales price as a separate, identifiable amount, even though there was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax may either be separately stated orally at the time of sale, or visually by means of a poster or other sign...

The potential role of a carbon tax in U.S. fiscal reform

DOE Office of Scientific and Technical Information (OSTI.GOV)

McKibbin, Warwick; The Brookings Institution, Washington, DC; Morris, Adele

This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation eachmore » year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax

Use of tobacco tax stamps to prevent and reduce illicit tobacco trade--United States, 2014.

PubMed

Chriqui, Jamie; DeLong, Hillary; Gourdet, Camille; Chaloupka, Frank; Edwards, Sarah Matthes; Xu, Xin; Promoff, Gabbi

2015-05-29

Tobacco use is the leading cause of preventable disease and death in the United States. Increasing the unit price on tobacco products is the most effective tobacco prevention and control measure. Illicit tobacco trade (illicit trade) undermines high tobacco prices by providing tobacco users with cheaper-priced alternatives. In the United States, illicit trade primarily occurs when cigarettes are bought from states, jurisdictions, and federal reservation land with lower or no excise taxes, and sold in jurisdictions with higher taxes. Applying tax stamps to tobacco products, which provides documentation that taxes have been paid, is an important tool to combat illicit trade. Comprehensive tax stamping policy, which includes using digital, encrypted ("high-tech") stamps, applying stamps to all tobacco products, and working with tribes on stamping agreements, can further prevent and reduce illicit trade. This report describes state laws governing tax stamps on cigarettes, little cigars (cigarette-sized cigars), roll-your-own tobacco (RYOT), and tribal tobacco sales across the United States as of January 1, 2014, and assesses the extent of comprehensive tobacco tax stamping in the United States. Forty-four states (including the District of Columbia [DC]) applied traditional paper ("low-tech") tax stamps to cigarettes, whereas four authorized more effective high-tech stamps. Six states explicitly required stamps on other tobacco products (i.e., tobacco products other than cigarettes), and in approximately one third of states with tribal lands, tribes required tax stamping to address illicit purchases by nonmembers. No U.S. state had a comprehensive approach to tobacco tax stamping. Enhancing tobacco tax stamping across the country might further prevent and reduce illicit trade in the United States.

26 CFR 1.1020-1 - Election as to amounts allowed in respect of depreciation, etc., before 1952.

Code of Federal Regulations, 2010 CFR

2010-04-01

... revenue district in which the income tax return for the year of the election is required to be filed. For... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Election as to amounts allowed in respect of..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Basis Rules of General Application...

Why fat taxes won't make us thin.

PubMed

Cornelsen, Laura; Green, Rosemary; Dangour, Alan; Smith, Richard

2015-03-01

Increasing prevalence of overweight and obesity has led policy-makers to consider health-related taxes to limit the consumption of unhealthy foods and beverages. Such taxes are currently already in place in countries in Europe (e.g. Hungary, France and Finland) and in various states in the USA. Although these taxes are possibly efficient in reducing by a small amount the consumption of targeted products if the tax is fully transmitted to the consumer, there is too little available evidence on what will be consumed instead and whether these food substitutions undermine the hoped-for health benefits of the tax. We also know very little on how the food supply side will respond and what overall impact this will have. Without a proper appreciation of the potential indirect impacts we do not know the overall impact of taxes foods on unhealthy foods and beverages and further that there is a very real possibility that they may not be beneficial for health after all. © The Author 2014. Published by Oxford University Press on behalf of Faculty of Public Health. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

26 CFR 49.4253-8 - Exemption for terminal facilities in case of wire mileage service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... wire mileage service. 49.4253-8 Section 49.4253-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Communications § 49.4253-8 Exemption for terminal facilities in case of wire mileage service. The taxes imposed by section 4251 do not apply to so much of any amount paid for wire mileage service as is paid for...

26 CFR 49.4253-8 - Exemption for terminal facilities in case of wire mileage service.

Code of Federal Regulations, 2011 CFR

2011-04-01

... wire mileage service. 49.4253-8 Section 49.4253-8 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Communications § 49.4253-8 Exemption for terminal facilities in case of wire mileage service. The taxes imposed by section 4251 do not apply to so much of any amount paid for wire mileage service as is paid for...

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

Code of Federal Regulations, 2014 CFR

2014-01-01

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

Report to the Congress on nonhighway recreational fuel taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yuskavage, R.; Rider, M.

1994-06-01

The report on nonhighway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 (to the extent attributable to themore » Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trails or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $63 million and $64 million in fiscal years 1992 and 1993, respectively, or 0.38 percent and 0.36 percent respectively of total Highway Trust Fund revenues.« less

27 CFR 70.75 - Jeopardy assessment of alcohol, tobacco, and firearms taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES... jeopardized by delay, the appropriate TTB officer must, whether or not the time otherwise prescribed by law... interest, additional amounts and additions to the tax provided by law. An appropriate TTB officer will make...

Pigovian taxes which work in the small-number case

DOE Office of Scientific and Technical Information (OSTI.GOV)

Wittman, D.

1985-06-01

An appropriately conceived pollution tax can achieve a Pareto optimal equilibrium which is (1) stable in the presence of myopia, (2) not subject to strategic manipulation even in the small-number case, and (3) resistant to inefficient cost shifting by the participants when transaction costs are low. A considerable amount of confusion in the literature exists because different authors use different tax formulas (often implicitly) and different assumptions regarding conjectural behavior. Some of this confusion is cleared up by formally presenting various Pigovian tax formulas, explicitly considering whether there is Cournot or Stakleberg behavior, and comparing the properties of the variousmore » configurations. The author argues that charging for mitigated marginal cost rather than for actual damage avoids many pitfalls typically associated with Pignovian taxes. 15 references, 1 table.« less

Excise tax differences at Oklahoma smoke shops: an opportunity for inter-tribal coordination.

PubMed

Laux, Fritz L; Chaloupka, Frank J; Beebe, Laura A

2015-01-01

Oklahoma's tribal tobacco shops are distributed throughout the state, including in urban areas. During the time frame of this study, state excise tax rates for cigarettes varied by tribe and region, and took five distinct levels, ranging from 5.75 cents to $1.03 per pack. To describe the pricing behavior of these smoke shops in a way that could support potential increases in the tribal taxation of cigarettes within the state. Two waves (2010 and 2011) of site visits were conducted, covering nearly all tribal smoke shops in the northeastern quarter of the state, an area containing the city of Tulsa and 60% of all tribal outlets. Researchers recorded representative prices and verified the tax rate paid (via tax stamp) for each shop. Data were analyzed in 2013. Lower-taxed tribal cigarettes tended to be priced at discounts that were even greater than the differential in tax rates. For example, across waves, the average pack of Marlboros from a shop with a 5.75-cent tax stamp sold for 52 cents less than the same pack from a 25.75-cent shop and 60 cents less than from a 51.5-cent shop. The minimal inter-tribal price response to the discontinuation of large quantities of contraband cigarette sales suggests that inter-tribal price competition in the Tulsa area is not as intense as expected. Ample scope exists for either unilateral or coordinated cross-tribal tax and price increases that will increase tribal cigarette tax revenue collections and improve public health. Copyright © 2015 American Journal of Preventive Medicine. Published by Elsevier Inc. All rights reserved.

Long-term economic benefits attributed to IVF-conceived children: a lifetime tax calculation.

PubMed

Connolly, Mark P; Pollard, Michael S; Hoorens, Stijn; Kaplan, Brian R; Oskowitz, Selwyn P; Silber, Sherman J

2008-09-01

To evaluate whether lifetime future net tax revenues from an in vitro fertilization (IVF)-conceived child are substantial enough to warrant public subsidy relative to the mean IVF treatment costs required to obtain 1 live birth. Mathematical generational accounting model. The model estimates direct financial interactions between the IVF-conceived child and the government during the child's projected lifetime. In the model, we accrue IVF costs required to conceive the child to the government, and then we estimate future net tax revenue to the federal and state governments from this individual, offset by direct financial transfers from the government (eg, child allowances, education, Medicare, and Social Security). We discount lifetime costs and gross tax payments at Treasury Department rates to establish the present value of investing in IVF. We applied US Congressional Budget Office projected changes in tax rates over the course of the model. An IVF-conceived child, average in every respect (eg, future earnings, healthcare consumption, and life expectancy), represents a net positive return to the government. Based on an average employed individual born in 2005, the projected net lifetime tax contribution is US $606,200. Taking into consideration IVF costs and all direct financial interactions, the net present value is US $155,870. Lifetime net taxes paid from a child relative to the child's initial IVF investment represent a 700% net return to the government in discounted US dollars from fully employed individuals. This suggests that removing barriers to IVF would have positive tax benefits for the government, notwithstanding its beneficial effect on overall economic growth.

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…

Reforestation tax incentives under the American jobs creation act of 2004

Treesearch

Thomas J. Straka; John L. Greene

2007-01-01

The American jobs creation act of 2004 made significant changes in the reforestation tax incentives available to private forest owners. Owners can now deduct outright reforestation costs up to $10,000 per year for each qualifying timber property and amortize any additional amount over 8 tax years. to assess the financial benefit the new incentives provide to forest...

45 CFR 149.100 - Amount of reimbursement.

Code of Federal Regulations, 2010 CFR

2010-10-01

... reimbursement in the amount of 80 percent of the costs for health benefits (net of negotiated price concessions... costs for health benefits net of negotiated price concessions, within the applicable plan year for each... threshold and above the cost limit for any given early retiree, all costs for health benefits paid by the...

26 CFR 1.6165-1 - Bonds where time to pay the tax or deficiency has been extended.

Code of Federal Regulations, 2010 CFR

2010-04-01

... exceeding double the amount of the tax with respect to which the extension is granted. Such bond shall be... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Bonds where time to pay the tax or deficiency... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Extensions of Time for Payment § 1.6165-1...

45 CFR 32.2 - Definitions.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-tax debt to the United States. Delinquent debt means any non-tax debt that has not been paid by the... considered the last day of the period. Debt or claim means an amount of money, funds, or property that has been determined by the Secretary to be owed to the United States by an individual, including debt...

26 CFR 1.43-4 - Qualified enhanced oil recovery costs.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Qualified enhanced oil recovery costs. 1.43-4... TAXES Credits Against Tax § 1.43-4 Qualified enhanced oil recovery costs. (a) Qualifying costs—(1) In... “qualified enhanced oil recovery costs” if the amounts are paid or incurred with respect to an asset which is...

24 CFR 245.416 - Initial submission of materials to HUD: Conversion from project-paid utilities to tenant-paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... HUD: Conversion from project-paid utilities to tenant-paid utilities or a reduction in tenant utility... Covered Action § 245.416 Initial submission of materials to HUD: Conversion from project-paid utilities to tenant-paid utilities or a reduction in tenant utility allowances. In the case of a conversion from...

Paid Maternity Leave and Breastfeeding Outcomes.

PubMed

Mirkovic, Kelsey R; Perrine, Cria G; Scanlon, Kelley S

2016-09-01

Despite the benefits of breastfeeding, rates in the United States are low. Shorter maternity leave is associated with lower initiation and shorter durations of breastfeeding; however, little is known about how paid maternity leave may influence breastfeeding rates. We used data from the 2006-2010 U.S. National Survey of Family Growth on the most recent birth to employed women who delivered a child within the previous 5 years. Separate multivariable logistic regression models were used to describe the associations between paid leave duration (0, 1-5, 6-11, ≥ 12 weeks, maternity leave not taken) and three outcomes: 1) breastfeeding initiation, 2) 6-month duration, and 3) 6-month duration among initiators. Twenty-eight percent of prenatally employed women received no paid leave. Women who received 12 or more weeks of paid leave were more likely to initiate breastfeeding compared to women with no paid leave (87.3% vs 66.7%, adjusted odds ratio [aOR] 2.83 [95% confidence interval {CI} 1.23-6.48]). Similarly, women with 12 or more weeks of paid leave were more likely to breastfeed at 6 months, compared to women with no paid leave (24.9% vs 50.1%, aOR 2.26 [95% CI 1.20-4.26]). Among women who initiated breastfeeding, having received 12 or more weeks' paid leave increased the odds of breastfeeding for 6 or more months; however, the association was not statistically significant in the adjusted model (aOR 1.81 [95% CI 0.93-3.52]). Employed women who received 12 or more weeks of paid maternity leave were more likely to initiate breastfeeding and be breastfeeding their child at 6 months than those without paid leave. Published 2016. This article is a U.S. Government work and is in the public domain in the USA.

40 CFR 31.52 - Collection of amounts due.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Section 31.52 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY GRANTS AND OTHER FEDERAL ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND COOPERATIVE AGREEMENTS TO STATE AND LOCAL GOVERNMENTS After-the-Grant Requirements § 31.52 Collection of amounts due. (a) Any funds paid to a grantee in...

42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

Code of Federal Regulations, 2014 CFR

2014-10-01

... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

Code of Federal Regulations, 2013 CFR

2013-10-01

... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

Code of Federal Regulations, 2012 CFR

2012-10-01

... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

42 CFR 433.70 - Limitation on level of FFP for revenues from health care-related taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... care-related taxes. 433.70 Section 433.70 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES... revenues from health care-related taxes. (a) Limitations. Beginning October 1, 1995, there is no limitation on the amount of health care-related taxes that a State may receive without a reduction in FFP, as...

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

Tax subsidization of personal assistance services.

PubMed

Mendelsohn, Steven; Myhill, William N; Morris, Michael

2012-04-01

Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather than in institutional settings. PAS availability often determines whether persons with disabilities become institutionalized or remain in their communities. PAS, however, are not inexpensive or broadly available. Strategies are needed to improve their availability to people with disabilities and the elderly. We sought to analyze 8 provisions of the Internal Revenue Code for their utility to make PAS more affordable and available. The authors conducted a legal analysis of 8 statutory provisions, as interpreted by regulations, court decisions, and other authoritative sources. Each of the tax provisions analyzed covers some PAS expenses incurred by an individual or family. Favorable tax treatment is impacted by the nature and amount of expenses and by the location and conditions of services. The current limitations and complexities of legal interpretations and the fact that many individuals with disabilities are uninformed about these tax provisions present challenges and opportunities. As the need for PAS grows, reform of tax policy is an important complement to health care and long-term services and supports for people with disabilities. To increase utilization of current beneficial tax provisions that subsidize the cost of PAS, individuals with disabilities and tax preparers must become better informed about using these provisions. Copyright © 2012 Elsevier Inc. All rights reserved.

17 CFR 256.190 - Accumulated deferred income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... year are lower because of prior payment of taxes as provided by paragraph (a) of this section, because... factor of calculation with respect to each annual amount of the item or class of items for which deferred...

26 CFR 1.959-1 - Exclusion from gross income of United States persons of previously taxed earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amounts so taxed are taxed again when actually distributed directly, or indirectly through a chain of... chain of ownership where such amounts would otherwise be again included in the income of such... are distributed to such shareholder directly, or indirectly through a chain of ownership described in...

13 CFR 143.52 - Collection of amounts due.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Collection of amounts due. 143.52 Section 143.52 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION UNIFORM ADMINISTRATIVE... Government. If not paid within a reasonable period after demand, the Federal agency may reduce the debt by...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions of $15,000 and an exemption of $60,000, his taxable estate amounted to $110,000. The estate tax on... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Deduction for estate tax attributable to income..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1...

Excise Tax Avoidance: The Case of State Cigarette Taxes

PubMed Central

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-01-01

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

Excise tax avoidance: the case of state cigarette taxes.

PubMed

DeCicca, Philip; Kenkel, Donald; Liu, Feng

2013-12-01

We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes. Copyright © 2013 Elsevier B.V. All rights reserved.

26 CFR 49.4263-4 - Members of the armed forces.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the armed forces. The tax imposed by section 4261 does not apply to amounts paid for transportation or for seating or sleeping accommodations furnished under special tariffs providing for fares of not more...

26 CFR 49.4263-4 - Members of the armed forces.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the armed forces. The tax imposed by section 4261 does not apply to amounts paid for transportation or for seating or sleeping accommodations furnished under special tariffs providing for fares of not more...

26 CFR 1.6654-2T - Exceptions to imposition of the addition to the tax in the case of individuals (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1.6654-2T Exceptions to imposition of the addition to the tax in the case of individuals (temporary). (a) In general. The addition to the tax under...

26 CFR 1.6694-4 - Extension of period of collection when tax return preparer pays 15 percent of a penalty for...

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and... assessment, the IRS will also send, before assessment of either penalty, a 30-day letter to the tax return preparer notifying him of the proposed penalty or penalties and offering an opportunity to the tax return...

26 CFR 1.6695-2 - Tax return preparer due diligence requirements for determining earned income credit eligibility.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Tax return preparer due diligence requirements... the Tax, Additional Amounts, and Assessable Penalties § 1.6695-2 Tax return preparer due diligence requirements for determining earned income credit eligibility. (a) Penalty for failure to meet due diligence...

A health insurance tax credit for uninsured workers.

PubMed

Zelenak, L

2001-01-01

This paper describes a new system of tax credits to help low-income workers pay for health insurance. The system would be designed to subsidize health insurance coverage for workers who are currently uninsured, or who pay high premiums for nongroup insurance. Anyone age 19 or older who is not covered by Medicaid, Medicare, or employer-sponsored health insurance would be eligible for a health insurance tax credit (HITC), administered through the Internal Revenue Service. The base amount of the proposed credit would be $2,000 per year for each covered individual, but this amount would be adjusted for the individual's age and sex, according to the effect of age and sex on the cost of insurance coverage. The base amount of the credit would be reduced by $150 for every $1,000 by which a person's income exceeded 200% of the federal poverty level, thus limiting HITC eligibility to lower-income workers. To encourage participation in the credit program, most of the credit would be available through an advance payment system, with final reconciliation after year's end.

Workers not Paid for Sick Leave after Implementation of the New York City Paid Sick Leave Law.

PubMed

Hall, Gerod Sharper; Walters, Sarah; Wimer, Christopher; Levanon Seligson, Amber; Maury, Matthew; Waldfogel, Jane; Gould, L Hannah; Lim, Sungwoo

2018-02-01

This study examined factors associated with being paid for sick leave after implementation of the New York City (NYC) paid sick leave law. A random sample of NYC residents was surveyed by telephone multiple times over a 2-year period. Participants (n = 1195) reported socio-demographics, awareness of the law, income, work hours per week, and payment for sick time off work. In the year after implementation of the law, part-time workers were significantly more likely to attend work while sick than full-time workers (relative risk = 1.25, 95% CI = 1.1, 1.4). Seventy percent of workers who missed work due to illness (n = 249) were paid for sick leave. Part-time workers, respondents not aware of the benefit (30% of workers), and workers without a college degree were the least likely to be paid for sick days. More than one third (37%) of persons not paid for sick leave worked in retail, food service, or health care. Although 70% of respondents were paid for sick leave after implementation of the law, part-time workers and workers with low education were least likely to access the benefit and more likely to work while sick. The disparity in paid sick leave may have public health consequences as many persons not paid for sick leave had occupations that carry a high risk of disease transmission to others.

78 FR 52719 - Tax Credit for Employee Health Insurance Expenses of Small Employers

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-26

... Tax Credit for Employee Health Insurance Expenses of Small Employers AGENCY: Internal Revenue Service... Section 45R(a) provides for a health insurance tax credit in the case of an eligible small employer for... employee enrolled in health insurance coverage offered by the employer in an amount equal to a uniform...

26 CFR 1.907(c)-2 - Section 907(c)(3) items (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2010 CFR

2010-04-01

... an amount described in section 907(c)(3)(C). (c) Taxes deemed paid—(1) Voting stock test. Items described in section 907(c)(3) (A) or (C) are FORI only if a deemed-paid-tax test is met under the criteria of section 902 or 960. The purpose of this test is to require minimum direct or indirect ownership by...

27 CFR 41.114 - Time for filing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section, if the amount paid no later than September 29 is not less than 11/15 (73.3 percent) of the tax... as prescribed in § 41.115 or § 41.115a. (b) Special rule for taxes due for the month of September (effective after December 31, 1994). (1) The second semimonthly period for the month of September shall be...

Taxing sulfur dioxide emission allowances

DOE Office of Scientific and Technical Information (OSTI.GOV)

Nelson, G.L.

1993-09-15

The acid rain control program authorized by Title IV of the Clean Air Act Amendments of 1990 (CAAA) was designed to reduce the adverse effects of acid rain by limiting emissions of sulfur dioxide (SO[sub 2]) into the atmosphere. The program is a complex scheme involving the issuance, consumption, holding, and trading of emission allowances for SO[sub 2]. Not surprisingly, electric utilities will face federal income tax issues in connection with the program. Under the emission allowance program, the U.S. Environmental Protection Agency (EPA) will issue emission allowance to owners or operators of certain utility power plants at no costmore » to the recipients. An emission allowance is an authorization to emit one ton of SO[sub 2] during or after the calendar year for which it is issued. If a utility power plant subject to the program emits SO[sub 2] in excess of its allowances, the owner or operator will be subject to a penalty of $2,000 a ton, and must offset the excess emissions with allowances in the subsequent year. Allowances may be bought and sold. Phase I of the program begins January 1, 1995, and will apply to 110 utility generating units. Phase II takes effect January 1, 2000, and will include most electric utility generating units. EPA will withhold a specified number of allowances for direct sale and auction. The resulting proceeds will be paid to the utilities from which the allowances were withheld. The Internal Revenue Service (IRS) has provided somewhat limited guidance on several tax issues raised by the program. Significant tax issues and the positions articulated by the IRS (if any) are discussed in this article.« less

Educational Inequalities in Exit from Paid Employment among Dutch Workers: The Influence of Health, Lifestyle and Work

PubMed Central

Robroek, Suzan J. W.; Rongen, Anne; Arts, Coos H.; Otten, Ferdy W. H.; Burdorf, Alex; Schuring, Merel

2015-01-01

Background Individuals with lower socioeconomic status are at increased risk of involuntary exit from paid employment. To give sound advice for primary prevention in the workforce, insight is needed into the role of mediating factors between socioeconomic status and labour force participation. Therefore, it is aimed to investigate the influence of health status, lifestyle-related factors and work characteristics on educational differences in exit from paid employment. Methods 14,708 Dutch employees participated in a ten-year follow-up study during 1999–2008. At baseline, education, self-perceived health, lifestyle (smoking, alcohol, sports, BMI) and psychosocial (demands, control, rewards) and physical work characteristics were measured by questionnaire. Employment status was ascertained monthly based on tax records. The relation between education, health, lifestyle, work-characteristics and exit from paid employment through disability benefits, unemployment, early retirement and economic inactivity was investigated by competing risks regression analyses. The mediating effects of these factors on educational differences in exit from paid employment were tested using a stepwise approach. Results Lower educated workers were more likely to exit paid employment through disability benefits (SHR:1.84), unemployment (SHR:1.74), and economic inactivity (SHR:1.53) but not due to early retirement (SHR:0.92). Poor or moderate health, an unhealthy lifestyle, and unfavourable work characteristics were associated with disability benefits and unemployment, and an unhealthy lifestyle with economic inactivity. Educational differences in disability benefits were explained for 40% by health, 31% by lifestyle, and 12% by work characteristics. For economic inactivity and unemployment, up to 14% and 21% of the educational differences could be explained, particularly by lifestyle-related factors. Conclusions There are educational differences in exit from paid employment, which are

26 CFR 1.669(a)-4 - Tax attributable to short-cut throwback method.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Tax attributable to short-cut throwback method... Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut throwback method... the amounts deemed distributed under section 666 by the short-cut throwback method provided in section...

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

PubMed

Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

2015-03-01

U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P < 0.01 versus -0.76, P = 0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P = 0.11), while the R-squares for models rely only on volume-based tax declined (P < 0.0). Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types

PubMed Central

Xuan, Ziming; Chaloupka, Frank J.; Blanchette, Jason G.; Nguyen, Thien H.; Heeren, Timothy C.; Nelson, Toben F.; Naimi, Timothy S.

2015-01-01

Aims U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Design Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. Findings In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (−0.09, P=0.02 versus −0.005, P=0.63) and price elasticity (−1.40, P<0.01 versus −0.76, P=0.15) compared with models using only the volume-based tax. In analyses stratified by year, the R-squares for models using the beer combined tax measure were stable across the study period (P=0.11), while the R-squares for models rely only on volume-based tax declined (P<0.01). Conclusions Compared with volume-based tax measures, combined tax measures (i.e. those incorporating volume-based tax and value-based taxes) yield substantial improvement in model fit and find more negative tax elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. PMID:25428795

Tax Tips for Forest Landowners for the 1999 Tax Year

Treesearch

Larry M. Bishop

1999-01-01

Larry Bishop of the USDA Forest Service Southern Region comes through again with conciseinformation to help forest landowners prepare their taxes. Tax Tips for Forest Landowners for the 1999 Tax Year covers basis and tax records; passive loss rules; reforestation tax credit and amortization; capital gains and self-employment taxes; cost-share payments; conservation...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on prohibited tax shelter transactions... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Second Tier Excise Taxes § 53.4965-7 Taxes on prohibited tax shelter transactions. (a) Entity-level taxes—(1) In general...

26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

Code of Federal Regulations, 2010 CFR

2010-04-01

... members are required to apportion the amount of the additional tax using the proportionate method... proportionate method, the additional tax is allocated to each component member in the same proportion as the... steps for applying the proportionate method of allocation are as follows: (1) Step 1. The regular tax...

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States. (3) Second-tier corporation. (i) In the case of dividends paid to a first-tier... shareholder ending after that date, the foreign corporation is a “second-tier corporation” if at least 10... corporation by a foreign corporation before January 13, 1971, the foreign corporation is a “second-tier...

Domestic labour, paid employment and women's health: analysis of life course data.

PubMed

Blane, D; Berney, L; Montgomery, S M

2001-03-01

The relationship between the amount of domestic labour performed by a woman during her lifetime and a variety of self-reported and objective measures of her health in early old age was examined in the female members (n = 155) of a data set containing considerable life course information, including full household, residential and occupational histories. Domestic labour, on its own, proved a weak predictor of health. The relationship strengthened when domestic labour was combined with the hazards of the formal paid employment which the woman had performed. This suggests that it is the combination of domestic labour plus paid employment which influences women's health. The robustness of this conclusion is indicated by its agreement with other studies which reached the same conclusion through an analysis of data with markedly different characteristics.

77 FR 3202 - Dividend Equivalents From Sources Within the United States

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-23

... (1) gross-up amounts paid by a short party in satisfaction of the long party's tax liability with... value of the collateral moves in tandem with the contract. This concern is less applicable when the value of the underlying securities posted as collateral is a small portion of the total amount of cash...

The Tax Base And The Tax Bill. Tax Implications of Development: A Workbook.

ERIC Educational Resources Information Center

Brighton, Deb; Northup, Jim

The property tax base in Vermont's towns are overburdened as property taxes are usually the only funding method available to finance schools, police departments, highway work, recreation programs, and government in general. Attempting to offer their citizens a balanced program of services without exorbitant taxes, local officials are striving to…

26 CFR 1.666(a)-1 - Amount allocated.

Code of Federal Regulations, 2010 CFR

2010-04-01

...,000 in 1958, none in 1957, $1,000 in 1956. Example 3. A trust is created in 1952 under the laws of...) INCOME TAXES Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.666(a)-1 Amount allocated. (a)(1) If a trust other than a foreign trust created by a U...

Alcohol taxes' contribution to prices in high and middle-income countries: Data from the International Alcohol Control Study.

PubMed

Wall, Martin; Casswell, Sally; Callinan, Sarah; Chaiyasong, Surasak; Viet Cuong, Pham; Gray-Phillip, Gaile; Parry, Charles

2017-11-22

Taxation is increasingly being used as an effective means of influencing behaviour in relation to harmful products. In this paper we use data from six participating countries of the International Alcohol Control Study to examine and evaluate their comparative prices and tax regimes. We calculate taxes and prices for three high-income and three middle-income countries. The data are drawn from the International Alcohol Control survey and from the Alcohol Environment Protocol. Tax systems are described and then the rates of tax on key products presented. Comparisons are made using the Purchasing Power Parity rates. The price and purchase data from each country's International Alcohol Control survey is then used to calculate the mean percentage of retail price paid in tax weighted by actual consumption. Both ad valorem and specific per unit of alcohol taxation systems are represented among the six countries. The prices differ widely between countries even though presented in terms of Purchasing Power Parity. The percentage of tax in the final price also varies widely but is much lower than the 75% set by the World Health Organization as a goal for tobacco tax. There is considerable variation in tax systems and prices across countries. There is scope to increase taxation and this analysis provides comparable data, including the percentage of tax in final price, from some middle and high-income countries for consideration in policy discussion. © 2017 The Authors Drug and Alcohol Review published by John Wiley & Sons Australia, Ltd on behalf of Australasian Professional Society on Alcohol and other Drugs.

The effect of Taiwan's tax-induced increases in cigarette prices on brand-switching and the consumption of cigarettes.

PubMed

Tsai, Yi-Wen; Yang, Chung-Lin; Chen, Chin-Shyan; Liu, Tsai-Ching; Chen, Pei-Fen

2005-06-01

The effect of raising cigarette taxes to reduce smoking has been the subject of several studies, which often treat the price of cigarettes as an exogenous factor given to smokers who respond to it by adjusting their smoking behavior. However, cigarette prices vary with brand and quality, and smokers can and do switch to lower-priced brands to reduce the impact of the tax on the cost of cigarettes as they try to consume the same number of cigarettes as they had before a tax hike. Using data from a two-year follow-up interview survey conducted before and after a new cigarette tax scheme was imposed in Taiwan in 2002, this study examines three behavioral changes smokers may make to respond to tax-induced cigarette price increase: brand-switching, amount consumed, and amount spent on smoking. These changes were studied in relation to smoker income, before-tax cigarette price, level of addiction, exposure to advertizing, and consumer loyalty. We found that smokers, depending upon exposure to advertizing, level of consumer loyalty and initial price of cigarettes, switched brands to maintain current smoking habits and control costs. We also found that the initial amount smoked and level of addiction, not price, at least not at the current levels in Taiwan, determined whether a smoker reduced the number of cigarettes he consumed. Copyright 2005 John Wiley & Sons, Ltd.

17 CFR 256.282 - Accumulated deferred income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxable income is lower than pretax accounting income due to differences between the periods in which... (a) of this section where taxable income is higher than pretax accounting income due to differences... class, group, or unit. The underlying calculations to segregate and associate deferred tax amounts with...

36 CFR 1201.40 - Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-07-01

... Refund Offset § 1201.40 Which debts can NARA refer to the Treasury for collection by offsetting tax... reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal agency. (b) For purposes of this section, a past-due, legally enforceable debt referrable to the Treasury for tax...

45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

Examining the Evolution of Paid Parental Leave.

PubMed

Sladek, Carol

While the United States continues to be the only developed nation without mandated paid maternity leave, U.S. employers are blazing their own trail for new parents. This article defines parental leave, explains what's driving the increased interest in paid parental leave among employers offering it and discusses how paid parental leave can benefit employers and employees alike. Finally, the author discusses why not all employers are offering these benefits as well as considerations for employers contemplating whether paid parental leave is right for them.

The implementation of California's tobacco tax initiative: the critical role of outsider strategies in protecting Proposition 99.

PubMed

Balbach, E D; Traynor, M P; Glantz, S A

2000-08-01

Enacted in 1988, Proposition 99 increased California's cigarette tax by 25 cents per pack and allocated a minimum of 20 percent of the revenues to fund antitobacco education. Tobacco control advocates had used an initiative to secure the tax increase because the legislature had not increased the tobacco tax since 1967, even though public opinion polls showed that the tax was politically popular. Advocates, however, then had to return to the legislature to negotiate implementing legislation. Between 1989 and 1996, the legislature underfunded the Proposition 99 Health Education programs by over $273 million. This underfunding occurred because the public health groups failed to exercise power, ideas, and the leadership needed for legislative success. Even successful litigation against the governor failed to restore the programs. In July 1996, however, the underexpenditures stopped because the issue of the diversions received significant media and public attention. The tobacco control groups used a variety of outsider strategies, including paid advertising, free media, and a grassroots campaign, and the leadership of these groups, in addition to the lobbyists, got involved in the campaign to secure implementing legislation. Without ongoing public pressure, it is likely that policy changes created by tobacco tax initiatives will dissipate into something acceptable to powerful insider interests, such as the tobacco and medical service provider industries.

26 CFR 1.6654-2 - Exceptions to imposition of the addition to the tax in the case of individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

...,800. The tax on such amount in the case of a joint return would be $9,836. Since the total amount of... joint return. In the case of a taxpayer who files a joint return for the taxable year with respect to... § 1.6017-1(b)(1). The liability with respect to the estimated tax, in the case of a joint payment...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

A Randomized Trial of Displaying Paid Price Information on Imaging Study and Procedure Ordering Rates.

PubMed

Chien, Alyna T; Lehmann, Lisa Soleymani; Hatfield, Laura A; Koplan, Kate E; Petty, Carter R; Sinaiko, Anna D; Rosenthal, Meredith B; Sequist, Thomas D

2017-04-01

Prior studies have demonstrated how price transparency lowers the test-ordering rates of trainees in hospitals, and physician-targeted price transparency efforts have been viewed as a promising cost-controlling strategy. To examine the effect of displaying paid-price information on test-ordering rates for common imaging studies and procedures within an accountable care organization (ACO). Block randomized controlled trial for 1 year. A total of 1205 fully licensed clinicians (728 primary care, 477 specialists). Starting January 2014, clinicians in the Control arm received no price display; those in the intervention arms received Single or Paired Internal/External Median Prices in the test-ordering screen of their electronic health record. Internal prices were the amounts paid by insurers for the ACO's services; external paid prices were the amounts paid by insurers for the same services when delivered by unaffiliated providers. Ordering rates (orders per 100 face-to-face encounters with adult patients): overall, designated to be completed internally within the ACO, considered "inappropriate" (e.g., MRI for simple headache), and thought to be "appropriate" (e.g., screening colonoscopy). We found no significant difference in overall ordering rates across the Control, Single Median Price, or Paired Internal/External Median Prices study arms. For every 100 encounters, clinicians in the Control arm ordered 15.0 (SD 31.1) tests, those in the Single Median Price arm ordered 15.0 (SD 16.2) tests, and those in the Paired Prices arms ordered 15.7 (SD 20.5) tests (one-way ANOVA p-value 0.88). There was no difference in ordering rates for tests designated to be completed internally or considered to be inappropriate or appropriate. Displaying paid-price information did not alter how frequently primary care and specialist clinicians ordered imaging studies and procedures within an ACO. Those with a particular interest in removing waste from the health care system may want to

Paid Sick Leave and Nonfatal Occupational Injuries

PubMed Central

Pana-Cryan, Regina; Rosa, Roger

2012-01-01

Objectives. We examined the association between US workers’ access to paid sick leave and the incidence of nonfatal occupational injuries from the employer’s perspective. We also examined this association in different industries and occupations. Methods. We developed a theoretical framework to examine the business value of offering paid sick leave. Data from the National Health Interview Survey were used to test the hypothesis that offering paid sick leave is associated with a reduced incidence of occupational injuries. We used data on approximately 38 000 working adults to estimate a multivariate model. Results. With all other variables held constant, workers with access to paid sick leave were 28% (95% confidence interval = 0.52, 0.99) less likely than workers without access to paid sick leave to be injured. The association between the availability of paid sick leave and the incidence of occupational injuries varied across sectors and occupations, with the greatest differences occurring in high-risk sectors and occupations. Conclusions. Our findings suggest that, similar to other investments in worker safety and health, introducing or expanding paid sick leave programs might help businesses reduce the incidence of nonfatal occupational injuries, particularly in high-risk sectors and occupations. PMID:22720767

20 CFR 362.12 - Computation of amount of reimbursement.

Code of Federal Regulations, 2011 CFR

2011-04-01

... paid in cash for the property or, if not acquired by purchase or exchange, the value at the time of acquisition. The amount normally payable on property damaged beyond economical repair is found by determining its depreciated value immediately before it was damaged or lost, less any salvage value. If the cost...

44 CFR 11.78 - Computation of amount of award.

Code of Federal Regulations, 2011 CFR

2011-10-01

... in the value of the property. Subject to these limitations, the amount allowable is either: (1) The depreciated value, immediately prior to the loss or damage, of property lost or damaged beyond economical... the item (either the price paid in cash or property, or the value at the time of acquisition if not...

Tax tips for forest landowners for the 2008 tax year

Treesearch

Linda Wang; John L. Greene

2009-01-01

This article summarizes key federal income tax provisions for forestland owners, foresters, loggers, forest product businesses, and tax practioners, and is current as of October 1, 2008.  Consult your tax and legal professionals for advice on your particular tax situation.

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

48 CFR 53.205-1 - Paid advertisements.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Paid advertisements. 53.205-1 Section 53.205-1 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION (CONTINUED) CLAUSES AND FORMS FORMS Prescription of Forms 53.205-1 Paid advertisements. SF 1449, prescribed in 53.212, shall be used to place orders for paid...

26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is attributable to the amendments made by this Act, shall be assessed or collected for any period... reason of the amendments made by this Act, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment...

46 CFR 287.24 - Extent of tax liability.

Code of Federal Regulations, 2013 CFR

2013-10-01

... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

46 CFR 287.24 - Extent of tax liability.

Code of Federal Regulations, 2014 CFR

2014-10-01

... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

46 CFR 287.24 - Extent of tax liability.

Code of Federal Regulations, 2012 CFR

2012-10-01

... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

46 CFR 287.24 - Extent of tax liability.

Code of Federal Regulations, 2011 CFR

2011-10-01

... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.24 Extent of tax liability. (a) Declared value... case of deposits in the construction reserve fund of amounts derived from sources other than those... regard to the provisions of section 511(c) of the Act. (c) Time for filing claim subsequent to election...

26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641 prescribes...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxes in lieu of income taxes. 1.903-1 Section 1.903-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Income from Sources Without the United States § 1.903-1 Taxes in lieu of...

Tax reform and energy in the Philippines economy: A general equilibrium computation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Boyd, R.G.; Doroodian, K.; Udomvaech, P.

1994-12-31

This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution inmore » energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.« less

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue 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...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue 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...

Utility Tax Avoidance Program in Germany

DTIC Science & Technology

2010-09-29

Defense Education Activity IMCOM-E Installation Management Command - Europe Region LQA Living Quarters Allowance TRO Tax Relief Office USD(P&R) Under...receive Living Quarters Allowance ( LQA ), which is designed to cover the actual cost for rent, utilities, and other expenses required by law or custom up...to the maximum allowable LQA amount. Benefits of Participation in the UTAP Participation in UTAP allows DOD personnel to avoid paying VAT on their

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.2235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 2 2012-04-01 2012-04-01 false When will we stop using your more recent tax year's modified adjusted gross income to determine your income-related monthly adjustment amount? 418... Recent Tax Year's Modified Adjusted Gross Income § 418.2235 When will we stop using your more recent tax...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

20 CFR 418.1235 - When will we stop using your more recent tax year's modified adjusted gross income to determine...

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 2 2013-04-01 2013-04-01 false When will we stop using your more recent tax... Part B Income-Related Monthly Adjustment Amount Determinations Using A More Recent Tax Year's Modified Adjusted Gross Income § 418.1235 When will we stop using your more recent tax year's modified adjusted...

Paid Sick Leave and Job Stability

PubMed Central

Hill, Heather D.

2013-01-01

A compelling, but unsubstantiated, argument for paid sick leave legislation is that workers with leave are better able to address own and family member health needs without risking a voluntary or involuntary job separation. This study tests that claim using the Medical Expenditure Panel Survey and regression models controlling for a large set of worker and job characteristics, as well as with propensity score techniques. Results suggest that paid sick leave decreases the probability of job separation by at least 2.5 percentage points, or 25%. The association is strongest for workers without paid vacation leave and for mothers. PMID:24235780

Access to paid parental leave for academic surgeons.

PubMed

Itum, Dina S; Oltmann, Sarah C; Choti, Michael A; Piper, Hannah G

2018-01-31

Parental leave is linked to health benefits for both child and parent. It is unclear whether surgeons at academic centers have access to paid parental leave. The aim of this study was to determine parental leave policies at the top academic medical centers in the United States to identify trends among institutions. The top academic medical centers were identified (US News & World Report 2016). Institutional websites were reviewed, or human resource departments were contacted to determine parental leave policies. "Paid leave" was defined as leave without the mandated use of personal time off. Institutions were categorized based on geographical region, funding, and ranking to determine trends regarding availability and duration of paid parental leave. Among the top 91 ranked medical schools, 48 (53%) offer paid parental leave. Availability of a paid leave policy differed based on private versus public institutions (70% versus 38%, P < 0.01) and on medical center ranking (top third = 77%; middle third = 53%; and bottom third = 29%; P < 0.01) but not based on region (P = 0.06). Private institutions were more likely to offer longer paid leaves (>6 wk) than public institutions (67% versus 33%; P = 0.02). No difference in paid leave duration was noted based on region (P = 0.60) or rank (P = 0.81). Approximately, 50% of top academic medical centers offer paid parental leave. Private institutions are more likely to offer paid leave and leave of longer duration. There is considerable variability in access to paid parenteral leave for academic surgeons. Copyright © 2018 Elsevier Inc. All rights reserved.

Tax tips for forest landowners for the 2009 tax year

Treesearch