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

NASA Astrophysics Data System (ADS)

Naseem, Almas; Reesor, Mark

2011-11-01

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

Is It Deductible? Sound Tax Advice for Board Members.

ERIC Educational Resources Information Center

Spence, Robert W.; Dakan, T. Teal

1982-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2014 CFR

2014-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2011 CFR

2011-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2012 CFR

2012-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

42 CFR 433.57 - General rules regarding revenues from provider-related donations and health care-related taxes.

Code of Federal Regulations, 2013 CFR

2013-10-01

...-related donations and health care-related taxes. 433.57 Section 433.57 Public Health CENTERS FOR MEDICARE... rules regarding revenues from provider-related donations and health care-related taxes. Effective... FFP, funds from provider-related donations and revenues generated by health care-related taxes...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 8 2014-04-01 2014-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 8 2013-04-01 2013-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... Treated As Substantial Owners § 1.671-3 Attribution or inclusion of income, deductions, and credits...

Changes Affecting Faculty Deductions.

ERIC Educational Resources Information Center

Hoyt, Christopher R.

1987-01-01

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

Restless Legs Syndrome Foundation

MedlinePlus

... toward a cure! Become a Member Donate Your tax-deductible gift will help fund vital research leading ... a registered 501(c)(3) non-profit corporation (Tax ID #56-1784846). Donations are tax-deductible as ...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... paragraph (c)(2) of § 1.170-1. (2) No deduction is allowable for contribution of services. However, unreimbursed expenditures made incident to the rendition of services to an organization contributions to which...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

Strategies for Daily Living

MedlinePlus

... 20007 Donate DONATE Thank you for considering a tax-deductible contribution to NOFAS. A gift of any ... McLean, Virginia 22101. NOFAS can also accept the tax-deductible contribution of stocks and other financial securities. ...

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...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

ERIC Educational Resources Information Center

Samwick, Andrew A.

2012-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Limitation on credit if a deduction for State death taxes is allowed under section 2053(d). 20.2011-2 Section 20.2011-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Credits...

26 CFR 1.832-5 - Deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-5 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAXES (CONTINUED) Other Insurance Companies § 1.832-2 Deductions. (a) The deductions allowable are..., insurance companies are allowed a deduction for losses from capital assets sold or exchanged in order to... provisions of section 1212. The deduction is the same as that allowed mutual insurance companies subject to...

26 CFR 1.832-2 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.243-1 - Deduction for dividends received by corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends received by corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-1 Deduction for dividends received by corporations. (a)(1) A corporation is allowed a deduction under section 243 for...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

PubMed

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

2015-07-01

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

Tax needn't be taxing, but in the case of organ donation it might be.

PubMed

Quigley, Muireann

2012-08-01

Petersen and Lippert-Rasmussen argue that, while a tax credit scheme to encourage organ donation would be costly, the increased number of organs for transplantation would lead to other savings in the healthcare system. In the present work some calculations are provided and it is suggested that, even given optimistic assumptions, the cost to the state of implementing the system as proposed would be high and unlikely to garner the support of politicians and policymakers.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Take the "Ow!" Out of Taxes Now: How to Plan for and Increase Your Medical Deductions

ERIC Educational Resources Information Center

Medisky, Shannon M.

2009-01-01

Each year countless taxpayers overpay simply because they're not taking full advantage of medical deductions. Individuals with disabilities are especially at risk. Time and energy spent running around to doctor visits, therapy sessions, and the like can leave little left to spend on preparing taxes. Fortunately, with a little effort year round and…

26 CFR 1.832-5 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.584-6 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

26 CFR 1.812-2 - Operations loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Gain and Loss from Operations § 1.812-2 Operations loss deduction. (a) Allowance of deduction. Section 812 provides that a life insurance company shall be allowed a deduction in computing gain... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Operations loss deduction. 1.812-2 Section 1.812...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Doing well while fighting river blindness: the alignment of a corporate drug donation programme with responsibilities to shareholders.

PubMed

Hernando, Yolanda; Colwell, Kaela; Wright, Brian D

2016-10-01

Using the example of Merck's donations of ivermectin, to show how tax incentives and non-profit collaborators can make corporate largesse consistent with obligations to maximise returns to shareholders. We obtained information from publicly available data and estimated Merck's tax deductions according to the US Internal Revenue Code. Reviews of Merck-Kitasato contracts and personal interviews provided additional information regarding key lessons from this collaboration. Our best estimate of the direct cost to Merck of the ivermectin tablets donated during 2005-2011 is around US$ 600 million, well below the stated value of US$ 3.8 billion. Our calculation of tax write-offs reduces the net cost to around US$ 180 million in that period. Indirect market benefits and effects on goodwill further enhanced the compatibility of Merck's donation programme with the company's profit-maximising objective. The case offers lessons for effective management of collaborations with public and non-profit organisations. Merck's role in the donation of ivermectin for the treatment of onchocerciasis is widely and justly acknowledged as a prime example of corporate largesse in the public interest. It is nevertheless important to note that several public and non-profit collaborators, and United States taxpayers, played significant roles in increasing Merck's incentives, and indeed ability, to conduct the donation programme that changed so many lives in poor countries, while meeting its responsibilities to shareholders. Overall, the record indicates responsible corporate management of Merck's ivermectin programme and demonstrates the feasibility of socially responsible policies in a manner compatible with obligations to shareholders. © 2016 John Wiley & Sons Ltd.

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

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

Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

PubMed

Blesch, Gregg

2008-04-14

The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding company...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Special deduction for bank affiliates. 1.601-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Bank Affiliates § 1.601-1 Special deduction for bank... of a bank, as defined in section 2 of the Banking Act of 1933 (12 U.S.C. 221a), which holding company...

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

Code of Federal Regulations, 2011 CFR

2011-10-01

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

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

Code of Federal Regulations, 2010 CFR

2010-10-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

Removing financial barriers to organ and bone marrow donation: the effect of leave and tax legislation in the U.S.

PubMed

Lacetera, Nicola; Macis, Mario; Stith, Sarah S

2014-01-01

Many U.S. states have passed legislation providing leave to organ and bone marrow donors and/or tax benefits for live and deceased organ and bone marrow donations and to employers of donors. We exploit cross-state variation in the timing of such legislation to analyze its impact on organ donations by living and deceased persons, on measures of the quality of the transplants, and on the number of bone marrow donations. We find that these provisions do not have a significant impact on the quantity of organs donated. The leave laws, however, do have a positive impact on bone marrow donations, and the effect increases with the size of the population of beneficiaries and with the generosity of the legislative provisions. Our results suggest that this legislation works for moderately invasive procedures such as bone marrow donation, but these incentives may be too low for organ donation, which is riskier and more burdensome. Copyright © 2013 Elsevier B.V. All rights reserved.

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of.... Section 825(a) provides that the unused loss deduction of a mutual insurance company subject to the tax...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of.... Section 825(a) provides that the unused loss deduction of a mutual insurance company subject to the tax...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of.... Section 825(a) provides that the unused loss deduction of a mutual insurance company subject to the tax...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of.... Section 825(a) provides that the unused loss deduction of a mutual insurance company subject to the tax...

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

Teacher Tax Tips.

ERIC Educational Resources Information Center

Freeman, Paul

1979-01-01

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

Taxing Matters: College Aid, Tax Policy & Equal Opportunity.

ERIC Educational Resources Information Center

Education Resources Inst., Boston, MA.

This report uses government data to review current, past, and proposed tax-based policies and programs to promote college affordability as well as need-based grant aid. Tax-incentive-based programs include savings bonds for education, employer-provided educational assistance, state college savings plans, deductibility of student loan interest,…

Energy Savings Modeling and Inspection Guidelines for Commercial Building Federal Tax Deductions for Buildings in 2016 and Later

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

Deru, Michael; Field-Macumber, Kristin

This document provides guidance for modeling and inspecting energy-efficient property in commercial buildings for certification of the energy and power cost savings related to Section 179D of the Internal Revenue Code (IRC) enacted in Section 1331 of the 2005 Energy Policy Act (EPAct) of 2005, noted in Internal Revenue Service (IRS) Notices 2006-52 (IRS 2006), 2008-40 (IRS 2008) and 2012-26 (IRS 2012), and updated by the Protecting Americans from Tax Hikes (PATH) Act of 2015. Specifically, Section 179D provides federal tax deductions for energy-efficient property related to a commercial building's envelope; interior lighting; heating, ventilating, and air conditioning (HVAC); andmore » service hot water (SHW) systems. This document applies to buildings placed in service on or after January 1, 2016.« less

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

Critical Limb Ischemia (CLI)

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

Vascular Cures

MedlinePlus

... SV Gives Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

What Is Vascular Disease?

MedlinePlus

... re human: Search ©2017 Vascular Cures is a tax-exempt, nonprofit organization tax ID#: 94-2825216 as described in the Section ... 3) of the Internal Revenue Code. Donations are tax deductible. 274 Redwood Shores Parkway, #717, Redwood City, ...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Annual Income Tax Guide.

ERIC Educational Resources Information Center

Keener, Sandra C.

1992-01-01

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

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...

26 CFR 20.2053-3 - Deduction for expenses of administering estate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Taxable Estate... permitted by § 20.2053-1 even though the deduction, as such, was not claimed on the estate tax return or in... expenses include such expenses as court costs, surrogates' fees, accountants' fees, appraisers' fees, clerk...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... failure to file timely return. 1.547-5 Section 1.547-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.547-5 Deduction denied in case of fraud or wilful failure to file timely return. No deduction...

Tax planning strategies for physicians.

PubMed

Pope, Thomas R; Schwartz, Richard W

2002-07-01

The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

Cost segregation of assets offers tax benefits.

PubMed

Grant, D A

2001-04-01

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

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.

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Expenditures deductible without regard to trade or business or other income producing activity. 1.274-6 Section 1.274-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.274-6 Expenditures...

Tax Reform and Individual Giving to Higher Education.

ERIC Educational Resources Information Center

Auten, Gerald E.; Rudney, Gabriel G.

1986-01-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

...), but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an election is... 2058 is applicable. (b) Condition for allowance of deduction. (1) The deduction is not allowed unless... gross estate. For allowance of the credit, it is sufficient if either of these conditions is satisfied...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... citizens), but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an... which section 2058 is applicable. (b) Condition for allowance of deduction. (1) The deduction is not... decedent's gross estate. For allowance of the credit, it is sufficient if either of these conditions is...

Payroll, Taxes

Science.gov Websites

Treasury (505) 667-4090 Email Benefits Accounting (505) 665-7548 Email Changes of Address Email COMPA regarding other deductions may need to be directed to the Tax or Benefits Accounting Team, depending on the

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

Code of Federal Regulations, 2010 CFR

2010-04-01

...(g)-1 Section 1.404(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Pension, Profit-Sharing, Stock Bonus Plans, Etc. § 1.404(g)-1... employer. (c) Limitations, etc.—(1) Permissible expenses. A payment shall be deductible under section 404(g...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2010 CFR

2010-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2014 CFR

2014-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2012 CFR

2012-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2013 CFR

2013-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

19 CFR 152.105 - Deductive value.

Code of Federal Regulations, 2011 CFR

2011-04-01

... its importation, and any Federal excise tax on, or measured by the value of, the merchandise for which... paragraph (c)(3) of this section, the value added by the processing of the merchandise after importation to...) of this section, deductions made for the value added by that processing will be based on objective...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 2 2014-04-01 2014-04-01 false Recovery of certain items previously deducted or....111-1 Recovery of certain items previously deducted or credited. (a) General. Section 111 provides that income attributable to the recovery during any taxable year of bad debts, prior taxes, and...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Recovery of certain items previously deducted or....111-1 Recovery of certain items previously deducted or credited. (a) General. Section 111 provides that income attributable to the recovery during any taxable year of bad debts, prior taxes, and...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 2 2013-04-01 2013-04-01 false Recovery of certain items previously deducted or....111-1 Recovery of certain items previously deducted or credited. (a) General. Section 111 provides that income attributable to the recovery during any taxable year of bad debts, prior taxes, and...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 2 2012-04-01 2012-04-01 false Recovery of certain items previously deducted or....111-1 Recovery of certain items previously deducted or credited. (a) General. Section 111 provides that income attributable to the recovery during any taxable year of bad debts, prior taxes, and...

Arming Yourself for the Annual Tax Battle.

ERIC Educational Resources Information Center

Pearlman, Dara

1984-01-01

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

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1 Section 1.179A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Recapture of deduction for qualified clean-fuel vehicle property and qualified clean-fuel vehicle refueling property. 1.179A-1 Section 1.179A-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Itemized Deductions for...

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

PubMed

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

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

Understanding Loss Deductions for Timber

Treesearch

John Greene; Michael Jacobson

1998-01-01

Forestland owners whose timber has been destroyed may be eligible to take a deduction for the loss on their federal income tax. The loss must be physical in nature and caused by an identifiable event or combination of events that has run its course. There are two types of losses from natural events. Casualty losses are sudden, unexpected, and unusual - as from a fire...

Tax Court allows tax credit for herbs and vitamins, not for massage.

PubMed

Elliott, Richard

2002-03-01

In August 2001, the Tax Court of Canada issued its most recent judgment on the tax deductability of expenses for complementary/alternative therapies. The decision in Pagnotta v Canada is significant for people with HIV/AIDS who use such therapies. It also illustrates how provincial and federal laws regulating health-care practitioners and natural health products have a financial impact on the cost of accessing treatment.

26 CFR 1.691(b)-1 - Allowance of deductions and credit in respect to decedents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(b)-1..., and taxes described in sections 162, 163, 164, and 212 for which the decedent (or a prior decedent... to pay such obligation, as a deduction by the person who by bequest, devise, or inheritance from the...

Financial incentives for kidney donation: A comparative case study using synthetic controls.

PubMed

Bilgel, Fırat; Galle, Brian

2015-09-01

Although many commentators called for increased efforts to incentivize organ donations, theorists and some evidence suggest these efforts will be ineffective. Studies examining the impact of tax incentives generally report zero/negative coefficients, but these studies incorrectly define their tax variables and rely on difference-in-differences despite likely failures of the parallel trends assumption. We identify the causal effect of tax legislation to serve as an organ donor on living kidney donation rates in the U.S. states using more precise tax data and allowing for heterogeneous time-variant causal effects. Employing a synthetic control method, we find that the passage of tax incentive legislation increased living unrelated kidney donation rates by 52 percent in New York relative to a comparable synthetic New York in the absence of legislation. It is possible that New York is unique, but our methodology does not allow us to measure accurately effects in other states. Copyright © 2015 Elsevier B.V. All rights reserved.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Specifically Excluded from Gross Income § 1... delinquency amounts shall be excluded from gross income to the extent of the “recovery exclusion” with respect... other losses, expenditures and accruals made the basis of deductions from gross income for prior taxable...

Nonindustrial private forest owner use of federal income tax provisions

Treesearch

John L. Greene; Thomas J. Straka; Robert J. Dee

2004-01-01

Seven provisions of the federal income tax provide incentives for nonindustrial private forest (NIPF) owners to follow sound management and reforestation practices. Four provisions ­ long-term capital gain treatment of qualifying income, annual deduction of management costs, depreciation and the section 179 deduction, and deductions for casualty losses or other...

26 CFR 1.651(b)-1 - Deduction for distributions to beneficiaries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Deduction for distributions to beneficiaries. In computing its taxable income, a simple trust is allowed a...), relating to tax-exempt interest, foreign income, and excluded dividends. For example: Assume that the...

Tax and Spend.

ERIC Educational Resources Information Center

Currents, 1995

1995-01-01

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

Planning a Sabbatical? These Tips Can Save Taxes.

ERIC Educational Resources Information Center

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

1985-01-01

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

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.

26 CFR 1.31-1 - Credit for tax withheld on wages.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for tax withheld on wages. 1.31-1 Section 1.31-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.31-1 Credit for tax withheld on wages. (a) The tax deducted and withheld at the...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... device designed to reduce or avoid tax by shifting or distorting income, deductions, credits, or... inadvertence or design the taxable income, in whole or in part, of a controlled taxpayer, is other than it... with respect to which the U.S. income tax return of the other member has been filed by the time the...

Tax Arbitrage by Colleges and Universities. A CBO Study

ERIC Educational Resources Information Center

Congressional Budget Office, 2010

2010-01-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.265-2 Interest relating to tax...

26 CFR 1.269-4 - Power of district director to allocate deduction, credit, or allowance in part.

Code of Federal Regulations, 2011 CFR

2011-04-01

... result in the evasion or avoidance of Federal income tax for which the acquisition was made. The district..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible... section 269(a), but only to such extent as he determines will not result in the evasion or avoidance of...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Interest relating to tax exempt income. 1.265-2 Section 1.265-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.265-2 Interest relating to tax exempt income. (a...

Travel Expenses in Connection with Tax-Deductible Education Expenses

ERIC Educational Resources Information Center

Bottiglieri, William A.; Reville, Patrick J.

2012-01-01

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

Income Tax Policy and Charitable Giving

ERIC Educational Resources Information Center

Brooks, Arthur C.

2007-01-01

Many studies over the past 20 years have looked at the response of charitable donations to tax incentives--the tax price elasticity of giving. Generally, authors have assumed this elasticity is constant across all types of giving. Using the 2001 Panel Study of Income Dynamics data on charitable giving, this paper estimates the tax price elasticity…

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Remainder Gifts Under the Tax Reform Act of 1969: A Post-Final Regulation Outline, With Forms

ERIC Educational Resources Information Center

Myers, John Holt

1973-01-01

Reviews the Tax Reform Act of 1969 with regard to income, estate, or gift tax deductions available for the gift or bequest of a remainder interest. Compares the various types of deductible charitable remainder gifts. Legal forms are included for pooled income fund trusts and for charitable remainder annuity trust gifts and unitrust gifts. (JT)

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

ERIC Educational Resources Information Center

Valenti, Joe; Bergeron, David; Baylor, Elizabeth

2014-01-01

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

26 CFR 1.337(d)-4 - Taxable to tax-exempt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductions. The tax-exempt entity also must use this same reasonable method of allocation for each taxable... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Taxable to tax-exempt. 1.337(d)-4 Section 1.337(d)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

26 CFR 1.803-4 - Taxable income and deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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...

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

ERIC Educational Resources Information Center

Crain, John L.; And Others

1989-01-01

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

26 CFR 1.59-1 - Optional 10-year writeoff of certain tax preferences.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Optional 10-year writeoff of certain tax... INCOME TAX INCOME TAXES Tax Preference Regulations § 1.59-1 Optional 10-year writeoff of certain tax... 59(e) applies to be deducted ratably over the 10-year period (3-year period in the case of...

26 CFR 1.59-1 - Optional 10-year writeoff of certain tax preferences.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Optional 10-year writeoff of certain tax... INCOME TAX INCOME TAXES Tax Preference Regulations § 1.59-1 Optional 10-year writeoff of certain tax... 59(e) applies to be deducted ratably over the 10-year period (3-year period in the case of...

Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

26 CFR 1.6091-3 - Filing certain international income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

Stimulus for organ donation: a survey of the American Society of Transplant Surgeons membership.

PubMed

Rodrigue, J R; Crist, K; Roberts, J P; Freeman, R B; Merion, R M; Reed, A I

2009-09-01

Federal legislation has been proposed to modify the National Organ Transplant Act in a way that would permit government-regulated strategies, including financial incentives, to be implemented and evaluated. The Council and Ethics Committee of the American Society of Transplant Surgeons conducted a brief web-based survey of its members' (n = 449, 41.6% response rate) views on acceptable or unacceptable strategies to increase organ donation. The majority of the membership supports reimbursement for funeral expenses, an income tax credit on the final return of a deceased donor and an income tax credit for registering as an organ donor as strategies for increasing deceased donation. Payment for lost wages, guaranteed health insurance and an income tax credit are strategies most strongly supported by the membership to increase living donation. For both deceased and living donation, the membership is mostly opposed to cash payments to donors, their estates or to next-of-kin. There is strong support for a government-regulated trial to evaluate the potential benefits and harms of financial incentives for both deceased and living donation. Overall, there is strong support within the ASTS membership for changes to NOTA that would permit the implementation and careful evaluation of indirect, government-regulated strategies to increase organ donation.

Ethics of Tax Law Compliance: An Interdisciplinary Perspective

ERIC Educational Resources Information Center

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

2012-01-01

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

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 20.2056A-1 - Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., inheritance, or gift taxes, the amendments made by section 5033 of the Technical and Miscellaneous Revenue Act... inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions...

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

PubMed

Gumus, Gulcin; Regan, Tracy L

2013-11-01

Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. © The Author(s) 2014.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

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

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

Code of Federal Regulations, 2014 CFR

2014-04-01

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

IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

DTIC Science & Technology

1984-06-18

because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

Perceptions of donors and recipients regarding blood donation.

PubMed

Conceição, Vander Monteiro da; Araújo, Jeferson Santos; Oliveira, Rafaela Azevedo Abrantes de; Santana, Mary Elizabeth de; Zago, Márcia Maria Fontão

2016-01-01

The aim of this study was to identify the perceptions of blood donors and recipients regarding the act of donating blood. This descriptive study with a survey design focuses on subjective and cultural aspects. Twenty donors and 20 recipients in the blood bank at the time of data collection participated in the study. Interviews were analyzed according to deductive thematic analysis. Two themes emerged - perceptions of donors and perceptions of recipients. Both groups saw the act of donating blood as something positive, though donors associated their reports with the experiences of people close to them who needed blood transfusions, while the recipients associated donations with the maintenance of their lives as, for them, a blood transfusion was a necessary medical treatment. Perceptions regarding blood donations are culturally constructed, as the participants associated knowledge acquired in the social world with moral issues and their life experiences. Hence, in addition to helping others, these individuals feel socially and morally rewarded. Copyright © 2016 Associação Brasileira de Hematologia, Hemoterapia e Terapia Celular. Published by Elsevier Editora Ltda. All rights reserved.

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts... deductible in determining real estate investment trust taxable income under section 857(b)(2). (4) Allocation...

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

ERIC Educational Resources Information Center

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

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

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

ERIC Educational Resources Information Center

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

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

Taxing Health Insurance: How Much Is Enough?

DTIC Science & Technology

1983-09-01

Chamber of Commerce (1983) for data on differences in coverage by industry.) 1 Some versions of the tax cap would eliminate the ability of employers to deduct premium payments above the tax cap. While this would provide a more immediate stimulus to employers to change the fringe-benefit/wage mixture than the alternative, the long-run incidence would still remain on the employee. Further, since about 25 percent of all workers in the United States are employed either by government or by not-for-profit corporations who do not pay corporate taxes,

Tax considerations associated with different types of forest ownership

Treesearch

William C. Siegel

2004-01-01

How expenses and income associated with woodland ownership are treated for tax purposes depends on the reason for owning the property, the use being made of it, the owner's taxpayer classification with respect to the property, and the nature of the income or expense item in question. For example, property tax payments can always be deducted by individual taxpayers...

High-deductible health plans.

PubMed

2014-05-01

High-deductible health plans (HDHPs) are insurance policies with higher deductibles than conventional plans. The Medicare Prescription Drug Improvement and Modernization Act of 2003 linked many HDHPs with tax-advantaged spending accounts. The 2010 Patient Protection and Affordable Care Act continues to provide for HDHPs in its lower-level plans on the health insurance marketplace and provides for them in employer-offered plans. HDHPs decrease the premium cost of insurance policies for purchasers and shift the risk of further payments to the individual subscriber. HDHPs reduce utilization and total medical costs, at least in the short term. Because HDHPs require out-of-pocket payment in the initial stages of care, primary care and other outpatient services as well as elective procedures are the services most affected, whereas higher-cost services in the health care system, incurred after the deductible is met, are unaffected. HDHPs promote adverse selection because healthier and wealthier patients tend to opt out of conventional plans in favor of HDHPs. Because the ill pay more than the healthy under HDHPs, families with children with special health care needs bear an increased cost burden in this model. HDHPs discourage use of nonpreventive primary care and thus are at odds with most recommendations for improving the organization of health care, which focus on strengthening primary care.This policy statement provides background information on HDHPs, discusses the implications for families and pediatric care providers, and suggests courses of action. Copyright © 2014 by the American Academy of Pediatrics.

Tax Matters: IRS Cracking Down on Donations to Nonprofits.

ERIC Educational Resources Information Center

Lukaszewski, Thomas

1990-01-01

Reviews IRS regulation of day care center fund-raising activities. Contributions are not deductible when receipts exceed certain amounts, sales claim fair market value, or the cost of gift tokens exceeds a certain limit. Fund-raising violations can result in fines and extensive IRS investigations. (DG)

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...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2013 CFR

2013-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2012 CFR

2012-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2014 CFR

2014-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business lease rents and deductions for taxable years beginning before January 1, 1970. 1.514(a)-2 Section 1.514(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation...

Demand-side management: Why ratemaking should`nt control tax policy

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

Haney, J.D.

1995-01-01

As utilities spend money on demand-side management (DSM) programs, they usually deduct their costs currently as ordinary and necessary business expenses. However, state regulators may force deferral of DSM costs for ratemaking purposes, with possible consequences on tax returns. When regulators defer DSM costs, the Internal Revenue Service (IRS) has offered several theories to challenge current tax deductions. One theory requires capitilization instead of a current deduction if regulators include the DSM cost in rate base and provide for a rate of return on the balance. The IRS explained this theory two years ago in a White Paper on conservationmore » expenses: The direct relationship between a rate of return allowed by the Regulator for conservation expenditures allowed in rate base and future profits establishes a prima facie case for capitalization under the future benefit standard. The authors believe that IRS policy should not be linked to ratemaking decisions.« less

Federal Tax Incentives for Energy Storage Systems

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

Anderson, Katherine H; Elgqvist, Emma M; Settle, Donald E

Investments in renewable energy are more attractive due to the contribution of two key federal tax incentives. The investment tax credit (ITC) and the Modified Accelerated Cost Recovery System (MACRS) depreciation deduction may apply to energy storage systems such as batteries depending on who owns the battery and how the battery is used. The guidelines in this fact sheet apply to energy storage systems installed at the same time as the renewable energy system.

Tax Reform 1975: Issues Facing Higher Education.

ERIC Educational Resources Information Center

Steinbach, Sheldon Elliot

Voluntary support has been a major factor in the financing of American higher education since colonial times. Yet several recent proposals intended as tax reform measures threaten to reduce voluntary donations at a time when the nation's postsecondary institutions are in the throes of financial distress. The income tax proposals that would have an…

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 8 2012-04-01 2012-04-01 false Limitation on charitable contributions deduction of trusts with trade or business income. 1.681(a)-2 Section 1.681(a)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Miscellaneous § 1.681(a)-2 Limitation on...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... defendant in the suit. D's Form 706 is due before a judgment is reached in the case. D's gross estate... Estate (and Generation-Skipping Transfer) Tax Return (Form 706) the current value of the claim or claims... deduction is claimed on Form 706 for a claim against the estate and, during the period described in § 20...

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.

Tax Breaks for Law Students.

ERIC Educational Resources Information Center

Button, Alan L.

1981-01-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... of 1939. (c) Estate and gift taxes. Estate, inheritance, legacy, succession, and gift taxes. (d.... (f) Federal duties and excise taxes. Federal import or tariff duties, business, license, privilege... in the conduct of any trade or business or, in the case of an individual for the production or...

77 FR 19080 - Estate Tax; Estates of Decedents Dying After August 16, 1954

Federal Register 2010, 2011, 2012, 2013, 2014

2012-03-30

... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 20 Estate Tax; Estates of...), Examples 1-3 are added to read as follows: Sec. 20.2053-4 Deduction for claims against the estate... because the value of that claim exceeds $500,000. E may claim a deduction under this paragraph for the...

Financial incentives for cadaver organ donation: an ethical reappraisal.

PubMed

Arnold, Robert; Bartlett, Steven; Bernat, James; Colonna, John; Dafoe, Donald; Dubler, Nancy; Gruber, Scott; Kahn, Jeffrey; Luskin, Richard; Nathan, Howard; Orloff, Susan; Prottas, Jeffrey; Shapiro, Robyn; Ricordi, Camillo; Youngner, Stuart; Delmonico, Francis L

2002-04-27

A panel of ethicists, organ procurement organization executives, physicians, and surgeons was convened by the sponsorship of the American Society of Transplant Surgeons to determine whether an ethically acceptable pilot trial could be proposed to provide a financial incentive for a family to consent to the donation of organs from a deceased relative. An ethical methodology was developed that could be applied to any proposal for monetary compensation to elucidate its ethical acceptability. An inverse relationship between financial incentives for increasing the families' consent for cadaver donation that clearly would be ethically acceptable (e.g., a contribution to a charity chosen by the family or a reimbursement for funeral expenses) and those approaches that would more likely increase the rate of donation (e.g., direct payment or tax incentive) was evident. The panel was unanimously opposed to the exchange of money for cadaver donor organs because either a direct payment or tax incentive would violate the ideal standard of altruism in organ donation and unacceptably commercialize the value of human life by commodifying donated organs. However, a majority of the panel members supported reimbursement for funeral expenses or a charitable contribution as an ethically permissible approach. The panel concluded that the concept of the organ as a gift could be sustained by a funeral reimbursement or charitable contribution that conveyed the appreciation of society to the family for their donation. Depending on the amount of reimbursement provided for funeral expenses, this approach could be ethically distinguished from a direct payment, by their intrusion into the realm of altruism and voluntariness. We suggest that a pilot project be conducted to determine whether this kind of a financial incentive would be acceptable to the public and successful in increasing organ donation.

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...

How the new tax act affects practice sales.

PubMed

Bramson, J

1993-12-01

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

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... the principal purpose of an acquisition is the evasion or avoidance of Federal income tax. [T.D. 8388... 383 after the Tax Reform Act of 1986. 1.269-7 Section 1.269-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... return for any year from Year 7 through Year 10, although A had effectively connected income for those... income tax returns for Year 7 through Year 10 and by making A's books and records available to the... for any taxable year, otherwise allowable deductions and credits will be allowed only if a true and...

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...

The Revenue Act of 1978: tax reform legislation continues.

PubMed

Komensky, A M

1979-04-01

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

The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State

ERIC Educational Resources Information Center

Stuit, David

2009-01-01

Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

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

ERIC Educational Resources Information Center

Saunders, Katherine; Lower-Basch, Elizabeth

2015-01-01

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

42 CFR 433.68 - Permissible health care-related taxes.

Code of Federal Regulations, 2010 CFR

2010-10-01

... any deducted amounts for bad debts, charity care, and payer discounts. (iv) The tax is imposed on... all revenues (including Medicare and Medicaid) but excludes teaching hospitals would have to meet this... the State; (2) Providers that do not charge for services within the class; (3) Rural hospitals...

26 CFR 1.907(c)-3 - FOGEI and FORI taxes (for taxable years beginning after December 31, 1982).

Code of Federal Regulations, 2012 CFR

2012-04-01

... such a percentage of value solely for purposes of making the tax allocation in paragraph (a)(4) of this... creditable taxes under section 901, that the fair market value of the oil at the port is $10 per barrel, and... added to the oil beyond the well-head which is part of Y's tax base ($10-$9). (v) The royalty deductions...

Titmuss revisited: from tax credits to markets.

PubMed

Taylor, James Stacey

2012-08-01

Petersen and Lippert-Rasmussen argue that persons who decide to be organ donors should receive a tax break, and then defend their view against eight possible objections. However, they misunderstand the Titmuss-style concerns that might be raised against their proposal. This does not mean that it should be rejected, but, instead, that when it is reconfigured to meet the Titmuss-style charges against it, they should support legalizing markets in human organs rather than merely offering tax breaks to encourage their donation.

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Installment sale of tax-shelter programs as âarrangingâ for credit. 220.124 Section 220.124 Banks and Banking FEDERAL RESERVE SYSTEM (CONTINUED) BOARD OF... 77e), in which tax benefits, such as the ability to deduct substantial amounts of depreciation or oil...

26 CFR 1.164-4 - Taxes for local benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... levied by a special taxing district which was in existence on December 31, 1963, for the purpose of...)(1) Insofar as assessments against local benefits are made for the purpose of maintenance or repair or for the purpose of meeting interest charges with respect to such benefits, they are deductible. In...

26 CFR 1.164-4 - Taxes for local benefits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... levied by a special taxing district which was in existence on December 31, 1963, for the purpose of...)(1) Insofar as assessments against local benefits are made for the purpose of maintenance or repair or for the purpose of meeting interest charges with respect to such benefits, they are deductible. In...

Tax Reform and the Crisis of Financing Higher Education.

ERIC Educational Resources Information Center

Oberdorfer, Louis F.; And Others

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

Recessions and Tax-Cuts: Economic Cycles' Impact on Individual Giving, Philanthropy, and Higher Education

ERIC Educational Resources Information Center

Drezner, Noah D.

2006-01-01

Few researchers have examined how individual giving to higher education is effected by the economy, specifically during downturns and periodic changes in tax laws. Further understanding the relationship between the economy's cycles and philanthropic giving, including the correlation of tax cuts to donations, will help colleges and universities…

Deductibles in health insurance: can the actuarially fair premium reduction exceed the deductible?

PubMed

Bakker, F M; van Vliet, R C; van de Ven, W P

2000-09-01

The actuarially fair premium reduction in case of a deductible relative to full insurance is affected by: (1) out-of-pocket payments, (2) moral hazard, (3) administrative costs, and, in case of a voluntary deductible, (4) adverse selection. Both the partial effects and the total effect of these factors are analyzed. Moral hazard and adverse selection appear to have a substantial effect on the expected health care costs above a deductible but a small effect on the expected out-of-pocket expenditure. A premium model indicates that for a broad range of deductible amounts the actuarially fair premium reduction exceeds the deductible.

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...

Ethics, organ donation and tax: a proposal.

PubMed

Søbirk Petersen, Thomas; Lippert-Rasmussen, Kasper

2012-08-01

Five arguments are presented in favour of the proposal that people who opt in as organ donors should receive a tax break. These arguments appeal to welfare, autonomy, fairness, distributive justice and self-ownership, respectively. Eight worries about the proposal are considered in this paper. These objections focus upon no-effect and counter-productiveness, the Titmuss concern about social meaning, exploitation of the poor, commodification, inequality and unequal status, the notion that there are better alternatives, unacceptable expense, and concerns about the veto of relatives. The paper argues that none of the objections to the proposal is very telling.

Using payroll deduction to shelter individual health insurance from income tax.

PubMed

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

2011-02-01

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

Using Payroll Deduction to Shelter Individual Health Insurance from Income Tax

PubMed Central

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

2011-01-01

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

CFC contributions

NASA Astrophysics Data System (ADS)

Ongley, Lois K.

The Combined Federal Campaign (CFC) provides an opportunity for federal employees to designate the recipient of the charitable donations they make by payroll deduction. Did you know that there are geological and geophysical organizations that are qualified to receive these donations? The two with which I am most familiar are the Association for Women Geoscientists Foundation (AWGF) and the American Geophysical Union; other organizations in our profession with similar tax status would also qualify.Federal employees should read the CFC pamphlets carefully. It is my understanding that employees need only to provide the name of the organization and its address. Campaign administrators will do the rest.

42 CFR 417.158 - Payroll deductions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 3 2010-10-01 2010-10-01 false Payroll deductions. 417.158 Section 417.158 Public....158 Payroll deductions. Each employing entity that provides payroll deductions as a means of paying... employee's contribution, if any, to be paid through payroll deductions. [59 FR 49841, Sept. 30, 1994] ...

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.

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

ERIC Educational Resources Information Center

Selden, Thomas M.

2009-01-01

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

42 CFR 433.67 - Limitations on level of FFP for permissible provider-related donations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... in the limit in effect through September 30, 1995, for health care-related taxes as described in... 42 Public Health 4 2010-10-01 2010-10-01 false Limitations on level of FFP for permissible provider-related donations. 433.67 Section 433.67 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES...

42 CFR 433.67 - Limitations on level of FFP for permissible provider-related donations.

Code of Federal Regulations, 2011 CFR

2011-10-01

... in the limit in effect through September 30, 1995, for health care-related taxes as described in... 42 Public Health 4 2011-10-01 2011-10-01 false Limitations on level of FFP for permissible provider-related donations. 433.67 Section 433.67 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES...

42 CFR 433.67 - Limitations on level of FFP for permissible provider-related donations.

Code of Federal Regulations, 2014 CFR

2014-10-01

... in the limit in effect through September 30, 1995, for health care-related taxes as described in... 42 Public Health 4 2014-10-01 2014-10-01 false Limitations on level of FFP for permissible provider-related donations. 433.67 Section 433.67 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES...

26 CFR 15.1-1 - Elections to deduct.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (2) Election to deduct under section 615—(i) General rule. The election to deduct exploration... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Elections to deduct. 15.1-1 Section 15.1-1... Elections to deduct. (a) Manner of making election—(1) Election to deduct under section 617(a). The election...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... reading room of the donee organization's library. (i) The total amount claimed as a deduction for the... name of the donee, the gift is completed on the date the stock is transferred on the books of the...

[Body donation versus organ donation].

PubMed

Reis, Ria

2010-01-01

There appears to be a discrepancy between the oversupply of donated bodies 'for science' in anatomical institutions in the Netherlands and the shortage of donated organs. However, organ donation is not as straightforward as it seems, mainly because of its strict conditions, e.g. with respect to age and the required hospital setting of the dying. Since Dutch body donors are mainly elderly men, their attitudes to their body, death and science should be explored from a generational perspective.

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…

Tuition Tax Deductions and Parent School Choice: A Case Study of Minnesota.

ERIC Educational Resources Information Center

Darling-Hammond, Linda; Kirby, Sheila Nataraj

This report presents the results of one of the first empirical investigations of how a tax subsidy for tuition costs actually influences parents' school choices. It provides data about subsidy costs, utilization, and effects in Minnesota, the first state to have a tuition subsidy pass judicial review at all levels of the court system. The study…

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

Code of Federal Regulations, 2012 CFR

2012-04-01

... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example 2...

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

Code of Federal Regulations, 2013 CFR

2013-04-01

... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example 2...

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

Code of Federal Regulations, 2011 CFR

2011-04-01

... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example 2...

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

Code of Federal Regulations, 2014 CFR

2014-04-01

... Germany Total Investment income from sources within $150,000 $120,000 $180,000 $450,000 Investment... per-country foreign tax credit limitation, his excess investment interest from France and Germany... this subparagraph, treated as deductions attributable to income from sources within Germany. Example 2...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

Should We Formulate an Incentivized Model Facilitating Kidney Donation from Living Donors? A Focus on Turkey's Current System.

PubMed

Avci, Ercan

2018-04-23

Kidney transplantation is a lifesaving medical treatment. However, very high demand for kidneys with low kidney donation causes a black market that exploits patients' desperation and donors' vulnerability. The current kidney donation programs fail to produce promising results to avoid illegal and unethical kidney trafficking and commercialism. Even though the primary goal of kidney donation is to increase the number of deceased organ donations, in some countries, like Turkey, due to religious or cultural concerns, it is impossible to supply adequate deceased kidney donations. In this view, the aim of this paper is to examine kidney trafficking in the scope of Turkey's current organ donation system and propose a new model, named the Incentivized Kidney Donation Model (IKDM), to increase kidney donation from living donors. The model encompasses the following benefits offered to kidney donors; lifetime health insurance, exemptions from copayments/contribution shares, priority when receiving an organ, priority when finding a job, income tax exemptions for salaried employees, and free or discounted public utilities. This normative model has the potential to promote donors' altruistic acts as well as the solidarity and loyalty among members of a society without violating ethical values and internationally accepted principles. © 2018 John Wiley & Sons Ltd.

Donation return time at fixed and mobile donation sites

PubMed Central

Carey, Patricia M.; High, Patrick M.; Schlumpf, Karen S.; Johnson, Bryce R.; Mast, Alan E.; Rios, Jorge A.; Simon, Toby L.; Wilkinson, Susan L.

2013-01-01

BACKGROUND This study investigated the effect of blood donation environment, fixed or mobile with differing sponsor types, on donation return time. STUDY DESIGN AND METHODS Data from 2006 through 2009 at six US blood centers participating in the Retrovirus Epidemiology Donor Study-II (REDS-II) were used for analysis. Descriptive statistics stratified by whole blood (WB), plateletpheresis (PP), and double red blood cell (R2) donations were obtained for fixed and mobile locations, including median number of donations and median interdonation interval. A survival analysis estimated median return time at fixed and mobile sites, while controlling for censored return times, demographics, blood center, and mandatory recovery times. RESULTS Two-thirds (67.9%) of WB donations were made at mobile sites, 97.4% of PP donations were made at fixed sites, and R2 donations were equally distributed between fixed and mobile locations. For donations at fixed sites only or alternating between fixed and mobile sites, the highest median numbers of donations were nine and eight, respectively, and the shortest model-adjusted median return times (controlling for mandatory eligibility times of 56 and 112 days) were 36 and 30 days for WB and R2 donations, respectively. For PP donations, the shortest model-adjusted median return time was 23 days at a fixed location and the longest was 693 days at community locations. CONCLUSION WB, PP, and R2 donors with the shortest time between donations were associated with fixed locations and those alternating between fixed and mobile locations, even after controlling for differing mandatory recovery times for the different blood donation procedures. PMID:21745215

Extending Marketplace Tax Credits Would Make Coverage More Affordable for Middle-Income Adults.

PubMed

Liu, Jodi; Eiber, Christine

2017-07-01

ISSUE: Affordability of health coverage is a growing challenge for Americans facing rising premiums, deductibles, and copayments. The Affordable Care Act's tax credits make marketplace insurance more affordable for eligible lower-income individuals. However, individuals lose tax credits when their income exceeds 400 percent of the federal poverty level, creating a steep cliff. GOALS: To analyze the effects of extending eligibility for tax credits to individuals with incomes above 400 percent of the federal poverty level. METHODS: We used RAND's COMPARE microsimulation model to examine changes in insurance coverage and health care spending. KEY FINDINGS AND CONCLUSIONS: Extending tax-credit eligibility increases insurance enrollment by 1.2 million, at a total federal cost of $6.0 billion. Those who would benefit from the tax-credit extension are mostly middle-income adults ages 50 to 64. These new enrollees would be healthier than current enrollees their age, which would improve the risk pool and lower premiums. Eliminating the cliff at 400 percent of the federal poverty level is one policy option that may be considered to increase affordability of insurance.

Understanding Loss Deductions For Yard Trees

Treesearch

John Greene

1998-01-01

The sudden destruction of trees or other yard plants due to a fire, storm, or massive insect attack qualifies for a casualty loss deduction. Unfortnately, the casualty loss rules for personal use property allow deductions only for large losses. To calculate your deduction, start with the lesser of the decrease in fair market value of your property caused by the loss of...

Tax Reform Act of 1986: implications and trends.

PubMed

Harris, R F

1988-10-01

The Tax Reform Act of 1986 contains several changes that substantially reduce economic flexibility for not-for-profit hospitals and healthcare systems. These changes, involving limited partnerships, investment tax credit, depreciation, and income deferral plans, among other items, carry several implications. Tax-motivated joint ventures will no longer be attractive to physician investors, donations to hospitals are expected to decline by up to 15 percent, and flexibility in attracting and retaining high-caliber employees is reduced. Efforts to reduce the federal budget deficit and renewed scrutiny of unrelated business income further jeopardize economic flexibility. Another threat is intensified Internal Revenue Service scrutiny of Form 990, which is filed by all not-for-profit organizations with $25,000 or more in annual gross receipts, and Form 990T, which is used to report unrelated business income. Measures to protect facilities' economic flexibility include careful return preparation, alternative recruitment tactics, objective opinions, refusal of high-risk deals, and outside appraisals.

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.

Attitudes toward strategies to increase organ donation: views of the general public and health professionals.

PubMed

Barnieh, Lianne; Klarenbach, Scott; Gill, John S; Caulfield, Tim; Manns, Braden

2012-12-01

The acceptability of financial incentives for organ donation is contentious. This study sought to determine (1) the acceptability of expense reimbursement or financial incentives by the general public, health professionals involved with organ donation and transplantation, and those with or affected by kidney disease and (2) for the public, whether financial incentives would alter their willingness to consider donation. Web-based survey administered to members of the Canadian public, health professionals, and people with or affected by kidney disease asking questions regarding acceptability of strategies to increase living and deceased kidney donation and willingness to donate a kidney under various financial incentives. Responses were collected from 2004 members of the Canadian public October 11-18, 2011; responses from health professionals (n=339) and people with or affected by kidney disease (n=268) were collected during a 4-week period commencing October 11, 2011. Acceptability of one or more financial incentives to increase deceased and living donation was noted in >70% and 40% of all groups, respectively. Support for monetary payment for living donors was 45%, 14%, and 27% for the public, health professionals, and people with or affected by kidney disease, respectively. Overall, reimbursement of funeral expenses for deceased donors and a tax break for living donors were the most acceptable. The general public views regulated financial incentives for living and deceased donation to be acceptable. Future research needs to examine the impact of financial incentives on rates of deceased and living donors.

A cost-effectiveness comparison of embryo donation with oocyte donation.

PubMed

Finger, Reginald; Sommerfelt, Carol; Freeman, Melanie; Wilson, Carrie K; Wade, Amy; Daly, Douglas

2010-02-01

To compare the cost-effectiveness of embryo donation (ED) to that of oocyte donation (OD). Calculation of cost-effectiveness ratios (costs per outcome achieved) using data derived from clinical practices. In vitro fertilization centers and embryo donation programs. Infertile couples undergoing oocyte donation or embryo donation. Oocyte donation or embryo donation cycles. Cost-effectiveness ratios. For a single cycle, ED is approximately twice as cost-effective as OD, with a cost-effectiveness ratio of $21,990 per live delivery compared to 40,600 dollars. When strategies of up to three cycles (to achieve one live delivery) are used, ED costs 13,505 dollars per live delivery compared to 31,349 dollars for OD. Cost-effectiveness is a compelling reason for infertile couples to consider embryo donation. Copyright 2010 American Society for Reproductive Medicine. Published by Elsevier Inc. All rights reserved.

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...

Neural responses to taxation and voluntary giving reveal motives for charitable donations.

PubMed

Harbaugh, William T; Mayr, Ulrich; Burghart, Daniel R

2007-06-15

Civil societies function because people pay taxes and make charitable contributions to provide public goods. One possible motive for charitable contributions, called "pure altruism," is satisfied by increases in the public good no matter the source or intent. Another possible motive, "warm glow," is only fulfilled by an individual's own voluntary donations. Consistent with pure altruism, we find that even mandatory, tax-like transfers to a charity elicit neural activity in areas linked to reward processing. Moreover, neural responses to the charity's financial gains predict voluntary giving. However, consistent with warm glow, neural activity further increases when people make transfers voluntarily. Both pure altruism and warm-glow motives appear to determine the hedonic consequences of financial transfers to the public good.

Platelet Donation

MedlinePlus

... How to Donate Find a Blood Drive Eligibility Requirements Types of Blood Donations How Blood Donations Help ... 24 times a year. Read more about eligibility requirements including travel and medication restrictions. Who is eligible ...

The impact of outcome orientation and justice concerns on tax compliance: the role of taxpayers' identity.

PubMed

Wenzel, Michael

2002-08-01

Previous research has yielded inconsistent evidence for the impact of justice perceptions on tax compliance. This article suggests a more differentiated view on the basis of 2 congenial theories of procedural and distributive justice. The group-value model and a categorization approach argue that taxpayers are more concerned about justice and less about personal outcomes when they identify strongly with the inclusive category within which procedures and distributions apply. Regression analyses of survey data from 2,040 Australian citizens showed that 2 forms of tax compliance (pay-income reporting and tax minimization) were determined by self-interest variables. For 2 other forms (nonpay income and deductions), inclusive identification had an additional effect and moderated the effects of self-interest and justice variables as predicted.

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2014 CFR

2014-04-01

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

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

29 CFR 1450.23 - Deduction from pay.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Deduction from pay. 1450.23 Section 1450.23 Labor... OWED THE UNITED STATES Salary Offset § 1450.23 Deduction from pay. (a) Deduction by salary offset, from an employee's current disposable pay, shall be subject to the following conditions: (1) Ordinarily...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... contribution is made in property other than money, the amount of the deduction is determined by the fair market... than money, the taxpayer shall state the kind of property contributed (for example, used clothing, paintings, securities) and shall state the method utilized in determining the fair market value of the...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax credit; at risk rules. 5c.168(f)(8)-7 Section 5c.168(f)(8)-7 Internal Revenue INTERNAL REVENUE... investment tax credit; at risk rules. (a) In general. The fact that the lessor's payments of interest and... property shall be limited to the extent the at risk rules under the investment tax credit provisions and...

22 CFR 512.22 - Deduction from pay.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 2 2010-04-01 2010-04-01 true Deduction from pay. 512.22 Section 512.22... 1982 Salary Offset § 512.22 Deduction from pay. (a) Deduction by salary offset, from an employee's disposable current pay, shall be subject to the following circumstances: (1) When funds are available, the...

25 CFR 163.25 - Forest management deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the gross...

25 CFR 163.25 - Forest management deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 25 Indians 1 2011-04-01 2011-04-01 false Forest management deductions. 163.25 Section 163.25... Forest Management and Operations § 163.25 Forest management deductions. (a) Pursuant to the provisions of 25 U.S.C. 413 and 25 U.S.C. 3105, a forest management deduction shall be withheld from the gross...

Deductibles in health insurance

NASA Astrophysics Data System (ADS)

Dimitriyadis, I.; Öney, Ü. N.

2009-11-01

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

Blood Donation Process

MedlinePlus

... to donate. All medical equipment used for this test, as well as during the donation process, is sterile, used only once and then disposed. Blood Donation Once the pre-donation screening is finished, you will proceed to ...

Property tax exemptions: headed for extinction?

PubMed

Hyman, D A; McCarthy, T J

1988-12-01

Hospitals face an assault on property tax exemptions that threatens the foundations of all voluntary not-for-profit facilities. The Utah Supreme Court fired the first salvo in this campaign in 1985 in Utah County v. Intermountain Health Care, Inc. The court examined the distinctions between not-for-profit and for-profit hospitals, the extent to which the two hospitals involved were supported by donations and gifts, the "profit" derived from operation, the charges levied on patients, the level of charity care provided, and several other factors before concluding that the hospitals did not qualify as charitable institutions. Since then, efforts at taxing hospitals have grown dramatically. The definition of "charitable" is at the heart of the tax-exemption problem. Charitable is a legal "term of art," which encompasses for more than the simple provision of charity care. The promotion of health is a charitable purpose. Hospitals qualify under the Internal Revenue Code for tax-exempt status because they promote health--not because they provide charity care. Yet all hospitals promote health. What, then, differentiates not-for-profit from for-profit hospitals that justifies a tax exemption? The argument for continued exemption must be made, if at all, on the basis of the community benefit the not-for-profit provides. Charitable institutions exist to serve and benefit the community and to provide an avenue for voluntary association. They help to improve and promote the general welfare through education, religion, and culture. The real benefits of a not-for-profit entity are found in the fulfillment of these concepts.

Blood Donation

MedlinePlus

... a healthy meal before your donation. Avoid fatty foods, such as hamburgers, french fries or ice cream before donating. Tests for infections done on all donated blood can be affected by fats that appear in your ... eating fatty foods. Drink an extra 16 ounces (473 milliliters) of ...

Attitudes Toward Strategies to Increase Organ Donation: Views of the General Public and Health Professionals

PubMed Central

Klarenbach, Scott; Gill, John S.; Caulfield, Tim; Manns, Braden

2012-01-01

Summary Background and objective The acceptability of financial incentives for organ donation is contentious. This study sought to determine (1) the acceptability of expense reimbursement or financial incentives by the general public, health professionals involved with organ donation and transplantation, and those with or affected by kidney disease and (2) for the public, whether financial incentives would alter their willingness to consider donation. Design, setting, participants, & measurements Web-based survey administered to members of the Canadian public, health professionals, and people with or affected by kidney disease asking questions regarding acceptability of strategies to increase living and deceased kidney donation and willingness to donate a kidney under various financial incentives. Results Responses were collected from 2004 members of the Canadian public October 11–18, 2011; responses from health professionals (n=339) and people with or affected by kidney disease (n=268) were collected during a 4-week period commencing October 11, 2011. Acceptability of one or more financial incentives to increase deceased and living donation was noted in >70% and 40% of all groups, respectively. Support for monetary payment for living donors was 45%, 14%, and 27% for the public, health professionals, and people with or affected by kidney disease, respectively. Overall, reimbursement of funeral expenses for deceased donors and a tax break for living donors were the most acceptable. Conclusion The general public views regulated financial incentives for living and deceased donation to be acceptable. Future research needs to examine the impact of financial incentives on rates of deceased and living donors. PMID:23024166

42 CFR 408.42 - Deduction from railroad retirement benefits.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Deduction from railroad retirement benefits. 408.42... § 408.42 Deduction from railroad retirement benefits. (a) Responsibility for deductions. If an enrollee is entitled to railroad retirement benefits, his or her SMI premiums are deducted from those benefits...

Mathematical Induction: Deductive Logic Perspective

ERIC Educational Resources Information Center

Dogan, Hamide

2016-01-01

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

Medicaid program; health care-related taxes.

PubMed

2008-02-22

This final rule revises the collection threshold under the regulatory indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006. When determining whether there is an indirect guarantee under the 2-prong test for portions of fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This final rule also clarifies the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codifies changes to permissible class of health care items or services related to managed care organizations as enacted by the Deficit Reduction Act of 2005; and, removes obsolete transition period regulatory language.

26 CFR 1.108-3 - Intercompany losses and deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Intercompany losses and deductions. 1.108-3... Intercompany losses and deductions. (a) General rule. This section applies to certain losses and deductions... attributes to which section 108(b) applies, a loss or deduction not yet taken into account under section 267...

Non-donors' attitudes towards sperm donation and their willingness to donate.

PubMed

Provoost, Veerle; Van Rompuy, Florence; Pennings, Guido

2018-01-01

The aim of this article is to study attitudes about sperm donation and willingness to donate sperm in students who have never shown an interest in sperm donation. The method used in this study is an electronic survey of 1012 male students. Only one third of the respondents (34.3%) would consider donating sperm. Overall, 85.7% indicated a positive attitude towards sperm donation while 14.3% indicated a neutral or negative attitude. The highest scored barriers to donating were the lack of practical information and the fear that the partner would not agree. Almost 40% of the respondents feared that the donation might have a negative impact on their current or future relationship. The majority (83.6%) of those who considered donating thought donors should receive a financial compensation. Money was also one of the main motivators. About 85% of the students thought positively about sperm donation but several factors such as perceived negative views by the social environment, especially the partner, may deter students from donating. This study indicates that the effect of strong incentives, for instance in monetary terms, on a donor pool consisting of students could be limited and that relational factors and donor's perceptions of the views of the wider social network should be taken into account when recruiting donors.

20 CFR 416.724 - Amounts of penalty deductions.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

20 CFR 416.724 - Amounts of penalty deductions.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

26 CFR 1.172-1 - Net operating loss deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Net operating loss deduction. 1.172-1 Section 1... operating loss deduction. (a) Allowance of deduction. Section 172(a) allows as a deduction in computing taxable income for any taxable year subject to the Code the aggregate of the net operating loss carryovers...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... exercise right of recovery. Failure of an estate to exercise a right of recovery under this section upon a... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of estate taxes in the case... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES ESTATE TAX; ESTATES OF...

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 2519. (b) Failure of a person to exercise the right of recovery. (1) The failure of a person to... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Right of recovery of gift taxes in the case of... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 1436.571 - Additive and deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Additive and deductive... Additive and deductive items. If it appears that funds available for a construction project may be... the work as specified and for one or more additive or deductive bid items which add or omit specified...

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.

Blood Donation Process

MedlinePlus

... After What Happens to Donated Blood First Time Blood Donors Hosting a Blood Drive Manage My Blood Drive ... some information about donating blood. Tip: Download the Blood Donor app . After your first donation, use the digital ...

The Latin American population in Spain and organ donation. Attitude toward deceased organ donation and organ donation rates.

PubMed

Ríos, Antonio; López-Navas, Ana I; Navalón, Juan C; Martínez-Alarcón, Laura; Ayala-García, Marco A; Sebastián-Ruiz, María J; Moya-Faz, Francisco; Garrido, Gregorio; Ramirez, Pablo; Parrilla, Pascual

2015-04-01

The Latin American (LA) population has similarities with the Spanish population which makes its integration into Spanish society easier. to analyze the attitude toward organ donation among Latin American citizens residing in Spain, to determine the psychosocial variables which affect this attitude, and to examine the correlation between donation rates of LA citizens in Spain and in their countries of origin. A random sample of LA residents in Spain was taken and stratified according to the respondent's nationality (n = 1.314), in the year 2010. Attitude was assessed using a validated questionnaire (PCID-DTO Dr Rios). The survey was self-administered and completed anonymously. Student's t-test, the χ(2) test, and logistic regression analysis. There was a 94% completion rate (n = 1.237). Attitude toward donation was favorable in 60% of cases (n = 745), 12% (n = 145) were against, and 28% (n = 347) were undecided. The following variables were associated with attitude toward donation: sex (P = 0.038), level of formal education (P < 0.001), country of origin (P = 0.002), attitude toward the donation of a family member's organs (P < 0.001), having discussed donation with the family (P < 0.001), carrying out prosocial activities (P = 0.025), attitude toward cremation of the body (P < 0.001), attitude toward burial of the body (P < 0.001), attitude toward having an autopsy carried out (P < 0.001), previous experience of the organ donation and transplantation process (P < 0.001), fear of mutilation after donation (P < 0.001), knowledge that the Church has a positive attitude toward organ donation and transplantation (P < 0.001), knowledge of one's partner's attitude toward organ donation (P < 0.001), and a belief that one might need a transplant in the future (P < 0.001). The donation rates in this population group in Spain are higher than those recorded in their countries of origin (55.76 vs. <10 pmp; P < 0.001). The attitude toward

34 CFR 32.10 - Deductions process.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 1 2010-07-01 2010-07-01 false Deductions process. 32.10 Section 32.10 Education Office of the Secretary, Department of Education SALARY OFFSET TO RECOVER OVERPAYMENTS OF PAY OR ALLOWANCES FROM DEPARTMENT OF EDUCATION EMPLOYEES § 32.10 Deductions process. (a) Debts must be collected in...

42 CFR 408.45 - Deduction from age 72 special payments.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

42 CFR 408.45 - Deduction from age 72 special payments.

Code of Federal Regulations, 2013 CFR

2013-10-01

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

Saving lives, maintaining safety, and science-based policy: qualitative interview findings from the Blood Donation Rules Opinion Study (Blood DROPS).

PubMed

Hughes, Shana; Sheon, Nicolas; Siedle-Khan, Bob; Custer, Brian

2015-12-01

Indefinite deferral from donation for any man who discloses having had sex with another man even once since 1977 (MSM77) is the US FDA's standing policy. This qualitative component of the Blood Donation Rules and Opinion Study was designed to provide insight into the perceptions and practices of current or previous donors with MSM history. Forty human immunodeficiency virus (HIV)-negative MSM completed an online survey, indicating that they had donated blood and were willing to be interviewed. Semistructured, individual interviews with these key informants covered donation experience and motivations, perceptions of MSM77, policy change preferences, and possible impact of a change to a time-limited deferral. Transcripts were coded deductively and inductively, following a modified Grounded Theory approach. Analysis identified recurrent and divergent themes. Ninety-five percent of participants endorsed modifying MSM77. Preferred deferral length ranged from none to 5 years; a common opinion was that a science-based deferral period would be less than 1 year. Other policy change recommendations included incorporating questions about specific HIV risk behaviors to the donor questionnaire for all potential donors. Interviewees recognized HIV infection rates are higher in MSM than the general US population, but participants considered themselves low-risk for HIV, donated blood "to save lives," and justified their recommendations as being more effective ways to identify donors at risk for HIV. Results suggest that MSM donors are concerned with blood safety; they can be appealed to as such. Communications about a new deferral policy should include scientific explanations and acknowledge altruistic motivations of potential donors. © 2015 AABB.

Perspectives from deductible plan enrollees: plan knowledge and anticipated care-seeking changes.

PubMed

Reed, Mary; Benedetti, Nancy; Brand, Richard; Newhouse, Joseph P; Hsu, John

2009-12-29

Consumer directed health care proposes that patients will engage as informed consumers of health care services by sharing in more of their medical costs, often through deductibles. We examined knowledge of deductible plan details among new enrollees, as well as anticipated care-seeking changes in response to the deductible. In a large integrated delivery system with a range of deductible-based health plans which varied in services included or exempted from deductible, we conducted a mixed-method, cross-sectional telephone interview study. Among 458 adults newly enrolled in a deductible plan (71% response rate), 51% knew they had a deductible, 26% knew the deductible amount, and 6% knew which medical services were included or exempted from their deductible. After adjusting for respondent characteristics, those with more deductible-applicable services and those with lower self-reported health status were significantly more likely to know they had a deductible. Among those who knew of their deductible, half anticipated that it would cause them to delay or avoid medical care, including avoiding doctor's office visits and medical tests, even services that they believed were medically necessary. Many expressed concern about their costs, anticipating the inability to afford care and expressing the desire to change plans. Early in their experience with a deductible, patients had limited awareness of the deductible and little knowledge of the details. Many who knew of the deductible reported that it would cause them to delay or avoid seeking care and were concerned about their healthcare costs.

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 5 2013-10-01 2013-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 4 2013-10-01 2013-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 4 2012-10-01 2012-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Additive and deductive... Special Aspects of Contracting for Construction 1836.213-370 Additive and deductive items. When it appears... the work generally as specified and one or more additive or deductive bid items progressively adding...

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 1836.213-370 - Additive and deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 5 2014-10-01 2014-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

48 CFR 452.236-70 - Additive or Deductive Items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 4 2014-10-01 2014-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 436.205, insert the following provision: Additive or... listed in the schedule) those additive or deductive bid items providing the most features of the work...

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 1452.236-71 - Additive or Deductive Items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 5 2012-10-01 2012-10-01 false Additive or Deductive... Additive or Deductive Items. As prescribed in 1436.571, insert the following provision: Additive or... the bidder having the lowest total of the base bid and a combination of additive and deductive items...

Deductive Puzzling

ERIC Educational Resources Information Center

Wanko, Jeffrey J.

2010-01-01

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

Organ and tissue donation: are minorities willing to donate?

PubMed

Daniels, D E; Smith, K; Parks-Thomas, T; Gibbs, D; Robinson, J

1998-01-01

The Task Force on Organ Transplantation (DHHS,1986) addressed the issue of increasing organ donation. The Report of the Task Force recommended that "educational efforts aimed at increasing organ donation among minority populations be developed and implemented, so that the donor population will more closely reflect the ethnicity of potential transplant recipients, in order to gain the advantage of improved donor and recipient immunologic matching (DHHS,1986). Donor rates for minorities has increased as follows: 16% in 1988 to 23% in 1995 among cadaveric donors and 24% in 1988 to 28% in 1995 among living donors. The improvement in donor rates among minorities may positively affect the transplantation success rate experienced by organ recipients of the same race. Strategies must be implemented that will increase the effectiveness and frequency of communication between minority patients and the medical community. An increase in the effectiveness of communication between potential minority donor families and the health care community will contribute to the process of Consciousness Raising as discussed by Prochasksa. The result of increased awareness of the organ donation and transplantation process may have a favorable impact on organ donation. The media has, through public service announcements, paid advertising and entertainment programming, attempted to promote discussion of organ donation in the community and within families. Johnson et al. discussed Mexican-American and Anglo-American Attitudes Toward Organ Donation. The primary impediment contributing to the disparity of consent rates between Mexican-American and Anglo-American population occurs with regard to the donation of organs of relatives. Johnson stated that this impediment to organ donation can be effectively addressed by promoting family discussion. Communication within families will inform surviving next of kin of the desire of the deceased to be an organ donor and hence improve the likelihood of the

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

[Myths about organ donation on health personnel, potential recipients and relatives of potential donors in a peruvian hospital: a qualitative study].

PubMed

Gómez-Rázuri, Katherine; Ballena-López, José; León-Jiménez, Franco

2016-03-01

To explore the myths regarding organ donation at a national hospital in Lambayeque, Peru during 2014. A qualitative-phenomenological study was performed using 24 unstructured in-depht interview of health personnel, potential recipients and relatives of potential donors. Sampling was intentional opinion-based, completed by theoretical saturation in each group. An interview guide was used, which was assessed by five experts, and data triangulation was performed. Twenty-three interviewees (95,8%) reported a favorable attitude towards organ donation. On their National Identification Document, thirteen (54,2%) had marked "no" for donation. The myths were: age or illness can preclude donation; that the recipient may experience the donor's behaviours and lives in it; brain death is undestood as the immobility of the body and a reversible state; religions do not accept organ donation because it affects physical integrity and resurrection; and that there are preferences on the organ donor waiting list and that organ trafficking taxes place. Myths explored in this study involved religious, socio-cultural, psychological and ethical misperceptions. The apparent lack of knowledge of the brain death diagnosis is the starting point of the donation process. Therefore, the presence of a hospital coordinator, the role of spiritual leaders and the correct information provided by media would be key parts to dispell these myths.

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 6 2013-10-01 2013-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 3 2014-10-01 2014-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 3 2013-10-01 2013-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2011 CFR

2011-10-01

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

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 6 2014-10-01 2014-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 6 2012-10-01 2012-10-01 false Additive or deductive... and Clauses 1852.236-71 Additive or deductive items. As prescribed in 1836.570(a), insert the following provision: Additive or Deductive Items (MAR 1989) (a) The low bidder for purposes of award shall...

48 CFR 252.236-7007 - Additive or deductive items.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 3 2012-10-01 2012-10-01 false Additive or deductive... of Provisions And Clauses 252.236-7007 Additive or deductive items. As prescribed in 236.570(b)(5), use the following provision: Additive or Deductive Items (DEC 1991) (a) The low offeror and the items...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 2 2014-10-01 2014-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Deduction from social security benefits. 408.43... § 408.43 Deduction from social security benefits. SSA, acting as CMS's agent, deducts the premiums from the monthly social security benefits if the enrollee is not entitled to railroad retirement benefits...

42 CFR 408.43 - Deduction from social security benefits.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

The New Planned Giving Landscape.

ERIC Educational Resources Information Center

Moerschbaecher, Lynda

1987-01-01

The best way to support charitable causes after tax reform is planned giving. Seven changes in the new tax laws that may affect donors are identified: charitable deduction, fewer deductions, fewer itemizers, increased capital gains tax, alternative minimum tax, generation-skipping tax, and retirement plan restrictions. (MLW)

48 CFR 1852.236-71 - Additive or deductive items.

Code of Federal Regulations, 2010 CFR

2010-10-01

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

Organ Donation

MedlinePlus

Organ donation takes healthy organs and tissues from one person for transplantation into another. Experts say that the organs ... and bone marrow Cornea Most organ and tissue donations occur after the donor has died. But some ...

42 CFR 409.82 - Inpatient hospital deductible.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Inpatient hospital deductible. 409.82 Section 409.82 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and Coinsurance § 409.82...

Exploring Donation Decisions: Beliefs and Preferences for Organ Donation in Australia

ERIC Educational Resources Information Center

Hyde, Melissa K.; White, Katherine M.

2010-01-01

The authors explored common beliefs and preferences for posthumous and living organ donation in Australia where organ donation rates are low and little research exists. Content analysis of discussions revealed the advantage of prolonging/saving life whereas disadvantages differed according to donation context. A range of people/groups perceived to…

When politics meets science: What impact might Brexit have on organ donation and transplantation in the United Kingdom?

PubMed

Shapey, Iestyn M; Summers, Angela M; Simkin, Iain J; Augustine, Titus; van Dellen, David

2018-06-21

Brexit may lead to major political, societal, and financial changes-this has significant implications for a tax revenue funded healthcare system such as the United Kingdom's (UK) National Health Service. The complex relationship between European Union (EU) legislation and clinical practice of organ donation and transplantation is poorly understood. However, it is unclear what impact Brexit may have on organ donation and transplantation in the UK and EU. This work aims to describe the current legislative interactions affecting organ donation and transplantation regulation and governance within the UK and EU. We consider the potential impact of Brexit on the practical aspects of transplantation such organ-sharing networks, logistics, and the provision of health care for transplant patients when traveling to the EU from the UK and vice versa, as well as personnel, and research. Successful organ donation and transplantation practices rely on close collaboration and co-operation across Europe and throughout the United Kingdom. The continuation of such relationships, despite the proposed legislative change, will remain a vital and necessary component for the ongoing success of transplantation programs. © 2018 The Authors. Clinical Transplantation Published by John Wiley & Sons Ltd.

17 CFR 256.426.5 - Other deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deductible before determining total income before interest charges. (b) Records shall be so maintained by...) UNIFORM SYSTEM OF ACCOUNTS FOR MUTUAL SERVICE COMPANIES AND SUBSIDIARY SERVICE COMPANIES, PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.426.5 Other deductions. (a) This account...

5 CFR 831.1003 - Deductions from pay.

Code of Federal Regulations, 2011 CFR

2011-01-01

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

5 CFR 831.1003 - Deductions from pay.

Code of Federal Regulations, 2010 CFR

2010-01-01

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

Relations between inductive reasoning and deductive reasoning.

PubMed

Heit, Evan; Rotello, Caren M

2010-05-01

One of the most important open questions in reasoning research is how inductive reasoning and deductive reasoning are related. In an effort to address this question, we applied methods and concepts from memory research. We used 2 experiments to examine the effects of logical validity and premise-conclusion similarity on evaluation of arguments. Experiment 1 showed 2 dissociations: For a common set of arguments, deduction judgments were more affected by validity, and induction judgments were more affected by similarity. Moreover, Experiment 2 showed that fast deduction judgments were like induction judgments-in terms of being more influenced by similarity and less influenced by validity, compared with slow deduction judgments. These novel results pose challenges for a 1-process account of reasoning and are interpreted in terms of a 2-process account of reasoning, which was implemented as a multidimensional signal detection model and applied to receiver operating characteristic data. PsycINFO Database Record (c) 2010 APA, all rights reserved.

Stress and blood donation: effects of music and previous donation experience.

PubMed

Ferguson, E; Singh, A P; Cunningham-Snell, N

1997-05-01

Making a blood donation, especially for first-time donors, can be a stressful experience. These feelings of stress may inhibit donors from returning. This paper applies stress theory to this particular problem. The effects of a stress management intervention (the provision of music) and previous donor experience were examined in relation to pre- and post-donation mood, environmental appraisals and coping behaviour. Results indicated that the provision of music had detrimental effects on environmental appraisals for those who have donated up to two times previously, but beneficial effects for those who had donated three times before. These effects were, to an extent, moderated by coping processes but not perceived control. It is recommended that the provision of music is not used as a stress management technique in the context of blood donation.

To donate or not donate, that is the question: an analysis of the critical factors of blood donation.

PubMed

Pereira, Jefferson Rodrigues; Sousa, Caissa Veloso E; Matos, Eliane Bragança de; Rezende, Leonardo Benedito Oliveira; Bueno, Natália Xavier; Dias, Álvaro Machado

2016-08-01

Currently, in Brazil, 1.78% of the population area blood donors, a level lower than the ideal one that, according to WHO, should be between 3% and 5% of the population. Following this scenario, the current study has a general goal of identifying and analyzing the main critical factors of the process of blood donation in the city of Belo Horizonte, MG, under the perception of donors, potential donors and non donors. A qualitative research approach was conducted, through twenty-four semi-structured interviews. The results highlight the lack of information in the various stages of the blood donation system. During the stages of donor recruitment and awareness, communication actions convey to society incomplete information about the donation process, discouraging future actions of donation. On the other hand, a lack of appreciation of the donation experience and the construction of social values associated with the donor prevent the multiplication of social behaviors for donation. The results of this study, found from theoretical framework outlined in this study, highlight the causes or critical factors that impede changes in behavior, incremental or radical, proposed by social marketing.

26 CFR 1.162-15 - Contributions, dues, etc.

Code of Federal Regulations, 2010 CFR

2010-04-01

... direct relationship to the taxpayer's business and are made with a reasonable expectation of a financial return commensurate with the amount of the donation may constitute allowable deductions as business expenses, provided the donation is not made for a purpose for which a deduction is not allowable by reason...

20 CFR 71.3 - Deductions from benefits.

Code of Federal Regulations, 2011 CFR

2011-04-01

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

20 CFR 71.3 - Deductions from benefits.

Code of Federal Regulations, 2013 CFR

2013-04-01

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

20 CFR 71.3 - Deductions from benefits.

Code of Federal Regulations, 2012 CFR

2012-04-01

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

The blood donation experience: self-reported motives and obstacles for donating blood.

PubMed

Sojka, B Nilsson; Sojka, P

2008-01-01

The aim of the study was to investigate motives for donating blood as well as difficulties and obstacles associated with blood donation as perceived by the donors themselves. Six hundred consecutive blood donors (i.e. all blood donors with a history of at least one previous whole blood donation attending, during nine working days, the Blood Centre of Umeå University Hospital) received a self-administered questionnaire that contained questions aimed at elucidating motives for donating blood (general motives for donating blood, specific motives for the first donation and motives for continuing to be an active blood donor). Questions concerning difficulties and obstacles that had to be overcome in order to continue being a blood donor were also included in the questionnaire. Altogether 531 whole blood donors filled in the questionnaire (88.5%; 322 men and 209 women). No statistically significant differences were found between male and female blood donors concerning general reasons and motives related to donating blood. The most frequently reported reasons for giving blood the first time were 'influence from a friend' (47.2% of donors) and 'request via media' (23.5% of donors). Among general reasons/motives with highest ranking of importance, the most commonly reported motive for donating blood were 'general altruism' (40.3%), 'social responsibility/obligation' (19.7%) and 'influence from friends' (17.9%). General altruism' and 'social responsibility/obligation' were also the most frequent reasons for continuing to donate blood (68.4 and 16.0%, respectively). The most commonly reported obstacle to becoming a regular blood donor was 'laziness' (19.1%) followed by 'fear of needles' (10.5%). Altruism was the most common general motive for donating blood and also for continuing to be an active blood donor. Yet, for the first blood donation, direct 'influence from friends/relatives', 'media appeal' and other types of recruitment were more commonly reported as reasons or

Attitudes toward kidney donation.

PubMed Central

Aghanwa, H. S.; Akinsola, A.; Akinola, D. O.; Makanjuola, R. O. A.

2003-01-01

The Renal Unit of Obafemi Awolowo University Teaching Hospital Ile-Ife in Southwest Nigeria intends commencing a kidney transplantation program. This cross-sectional study aimed at examining the willingness of Nigerians to be living-related kidney donors. Three hundred and sixteen Nigerians (96 first-degree relatives of end-stage renal disease patients, 69 rural dwellers and 151 health workers) were interviewed regarding their willingness to donate kidneys using an interview schedule designed to elicit socio-demographic information, knowledge about kidney transplantation and attitude toward kidney donation. Sixty-two percent of health workers, 52.1% of the patients' relatives and 27.1% of rural dwellers expressed willingness to donate. Higher proportions of health workers and patients' relatives--compared with the rural dwellers--were willing to donate a kidney to their children, full-siblings and parents (P<0.05). The level of awareness about kidney transplantation was highest among health workers and least among rural dwellers (P<0.001). Altruism was the primary motivation for those willing to donate a kidney. The most important reason for refusal to donate was fear of adverse health consequences. Among the rural dwellers, never-married persons were more willing than the married to donate (P<0.05). Programs aimed at increasing awareness about the safety of kidney donation, reducing adverse beliefs about kidney donation, and encouraging altruistic tendencies will increase the availability of kidney donors. PMID:12934871

29 CFR 783.45 - Deductions from wages.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 3 2010-07-01 2010-07-01 false Deductions from wages. 783.45 Section 783.45 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR STATEMENTS OF GENERAL... TO EMPLOYEES EMPLOYED AS SEAMEN Computation of Wages and Hours § 783.45 Deductions from wages. Where...

Guidelines for drug donations.

PubMed Central

Hogerzeil, H. V.; Couper, M. R.; Gray, R.

1997-01-01

Drug donations are usually given in response to acute emergencies, but they can also be part of development aid. Donations may be given directly by governments, by non-governmental organisations, as corporate donations (direct or through private voluntary organisations), or as private donations to single health facilities. Although there are legitimate differences between these donations, basic rules should apply to them all. This common core of "good donation practice" is the basis for new guidelines which have recently been issued by the World Health Organisation after consultation with all relevant United Nations agencies, the Red Cross, and other major international agencies active in humanitarian emergency relief. This article summarises the need for such guidelines, the development process, the core principles, and the guidelines themselves and gives practical advice to recipients and donor agencies. PMID:9116555

Achievements and barriers in the organ donation process: a critical analysis of donation coordinators' discourse.

PubMed

Mercado-Martínez, Francisco J; Díaz-Medina, Blanca A; Hernández-Ibarra, Eduardo

2013-09-01

Donation coordinators play an important role in the success or failure of organ donation and transplant programs. Nevertheless, these professionals' perspectives and practices have hardly been explored, particularly in low- and middle-income countries. To examine donation coordinators' discourse on the organ donation process and the barriers they perceive. A critical qualitative study was carried out in Guadalajara, Mexico. Twelve donation coordinators from public and private hospitals participated. DATA GATHERING AND ANALYSIS: Data were gathered by using semistructured interviews and critical discourse analysis. Participants indicated that partial results have been achieved in deceased organ donation. Concomitantly, multiple obstacles have adversely affected the process and outcomes: at the structural level, the fragmentation of the health system and the scarcity of financial and material resources; at the relational level, nonegalitarian relationships between coordinators and hospital personnel; at the ideational level, the transplant domain and its specialists overshadow the donation domain and its coordinators. Negative images are associated with donation coordinators. Organ donation faces structural, relational, and ideational barriers; hence, complex interventions should be undertaken. Donation coordinators also should be recognized by the health system.

Intra-Family Gamete Donation: A Solution to Concerns Regarding Gamete Donation in China?

PubMed

Liao, Juhong; Devolder, Katrien

2016-09-01

Gamete donation from third parties is controversial in China as it severs blood ties, which are considered of utmost importance in Confucian tradition. In recent years, infertile couples are increasingly demonstrating a preference for the use of gametes donated by family members to conceive children-known as "intra-family gamete donation." The main advantage of intra-family gamete donation is that it maintains blood ties between children and both parents. To date there is no practice of intra-family gamete donation in China. In this paper, we investigate intra-family adoption in China in order to illustrate that intra-family gamete donation is consistent with Confucian tradition regarding the importance of maintaining blood ties within the family. There are several specific ethical issues raised by intra-family gamete donation. It may, for example, result in consanguinity and the semblance of incest, lead to confused family relationships, and raise concerns about possible coercion of familial donors. Confucian tradition provides a new approach to understand and deal with these ethical issues in a way that Western tradition does not. As a result, we suggest intra-family gamete donation could be an acceptable solution to the problem of infertility in China. However, further discussion and open debates on the ethical issues raised by intra-family gamete donation are needed in China.

CABARET: Rule Interpretation in a Hybrid Architecture

DTIC Science & Technology

1991-01-01

reasoning. In this paper, we discuss CABARET in the application area of income tax law concerning the deduction for expenses relating to an office...then re-instantiated with knowledge relevant to an area of income tax law . The goal of the TAX-HYPO project was to determine how well the mechanisms...is currently instantiated is an area of U.S. Federal income tax law regarding the "home office deduction". The home office deduction domain is

Types of Blood Donations

MedlinePlus

... Testing Find a Blood Drive Home Types of Blood Donations Types of Blood Donations Giving the "right" type of blood donation - ... make an appointment 1-800-RED CROSS About Blood Types There are actually more than 8 different ...

29 CFR 3.9 - Prohibited payroll deductions.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Prohibited payroll deductions. 3.9 Section 3.9 Labor Office of the Secretary of Labor CONTRACTORS AND SUBCONTRACTORS ON PUBLIC BUILDING OR PUBLIC WORK FINANCED IN WHOLE OR IN PART BY LOANS OR GRANTS FROM THE UNITED STATES § 3.9 Prohibited payroll deductions...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2012 CFR

2012-01-01

... 12 Banks and Banking 5 2012-01-01 2012-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 12 Banks and Banking 4 2011-01-01 2011-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

12 CFR 347.208 - Assessment base deductions by insured branch.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Assessment base deductions by insured branch... STATEMENTS OF GENERAL POLICY INTERNATIONAL BANKING Foreign Banks § 347.208 Assessment base deductions by..., branches, agencies, or wholly owned subsidiaries may be deducted from the assessment base of the insured...

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

ERIC Educational Resources Information Center

White, James R.; Scott, George A.

2012-01-01

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

Are Older Adults More Willing to Donate? The Roles of Donation Form and Social Relationship.

PubMed

Gong, Xianmin; Zhang, Fan; Fung, Helene H

2017-07-21

Whether older adults are more prosocial than younger adults has been under debate. In the current study, we investigated how age differences in prosocial behaviors varied across different contextual factors, that is, donation form, kinship, and social distance. To achieve this purpose, 89 younger and 66 older adults took part in a hypothetical donation task in which they were asked to donate money and time to relatives and nonrelatives at various social distances. The results showed that, compared to younger adults, (a) older adults donated less to nonrelatives (regardless of the donation form), but donated a similar amount (in money) or even donated more (in time) to relatives; (b) older adults displayed higher levels of kin selection (favoring relatives over nonrelatives) in both monetary and time donations; and (c) older adults showed higher levels of social discounting (favoring socially close over distant others) in monetary but not time donation. The study underscored the importance of contextual factors in understanding age differences in prosocial behaviors such as donation. © The Author 2017. Published by Oxford University Press on behalf of The Gerontological Society of America. All rights reserved. For permissions, please e-mail: journals.permissions@oup.com.

46 CFR 69.121 - Engine room deduction.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 46 Shipping 2 2012-10-01 2012-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine...) Space below the crown. The crown is the top of the main space of the engine room to which the heights of...

46 CFR 69.121 - Engine room deduction.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 46 Shipping 2 2014-10-01 2014-10-01 false Engine room deduction. 69.121 Section 69.121 Shipping... MEASUREMENT OF VESSELS Standard Measurement System § 69.121 Engine room deduction. (a) General. The engine...) Space below the crown. The crown is the top of the main space of the engine room to which the heights of...

Donation FAQs

MedlinePlus

... to-six-week period. This does not include travel time, which is defined by air travel and staying overnight in a hotel. Nearly 40% of donors will travel during the donation process. Marrow and PBSC donation require about the same total time commitment. What if I have medical complications related ...

Differential involvement of left prefrontal cortex in inductive and deductive reasoning.

PubMed

Goel, Vinod; Dolan, Raymond J

2004-10-01

While inductive and deductive reasoning are considered distinct logical and psychological processes, little is known about their respective neural basis. To address this issue we scanned 16 subjects with fMRI, using an event-related design, while they engaged in inductive and deductive reasoning tasks. Both types of reasoning were characterized by activation of left lateral prefrontal and bilateral dorsal frontal, parietal, and occipital cortices. Neural responses unique to each type of reasoning determined from the Reasoning Type (deduction and induction) by Task (reasoning and baseline) interaction indicated greater involvement of left inferior frontal gyrus (BA 44) in deduction than induction, while left dorsolateral (BA 8/9) prefrontal gyrus showed greater activity during induction than deduction. This pattern suggests a dissociation within prefrontal cortex for deductive and inductive reasoning.

Public Opinion on Organ Donation After Death and Its Influence on Attitudes Toward Organ Donation.

PubMed

Aijing, Luo; Wenzhao, Xie; Wei, Wei; Qiquan, Wan; Xuantong, Deng

2016-08-18

BACKGROUND China officially launched a pilot program of organ donation after cardiac death to overcome the shortage of available organs since 2011. Voluntary organ donation by deceased citizens became the only source of transplant organs beginning January 1, 2015. To investigate public opinions on organ donation by deceased donors, and discuss the effect of these opinions on the willingness and attitude of the public regarding voluntary organ donation. MATERIAL AND METHODS We designed a questionnaire. The survey was conducted from December 2014 to January 2015 in Changsha City, and 417 valid questionnaires were recovered. RESULTS A total of 162 respondents explicitly expressed a willingness to donate organs, and 269 believed that the organ donors' relatives should be compensated. A total of 255 respondents thought it acceptable to complete the donation-consent form when receiving a driver's license. Among the respondents, 65.3% did not agree with the statement "My body is bestowed by my parents, and to donate my body parts would not display filial respect"; 88.9% agreed that "It is necessary to consider the willingness of my family"; 74.4% agreed that "Donated organs have not been fairly and appropriately used; the wealthy and celebrities have been favored"; and 61.4% agreed that "Organ donation laws and regulations are not well developed, and organ donations will result in unnecessary difficulties." More than 80% believed that organ donation and transplantation extend life. CONCLUSIONS Public opinions on organ donation after death are associated with various factors, including traditional values, religious beliefs, compensation mechanisms, donor registration, institutional credibility, and ideals.

Outcomes of pregnancies achieved by double gamete donation: A comparison with pregnancies obtained by oocyte donation alone.

PubMed

Preaubert, Lise; Vincent-Rohfritsch, Aurélie; Santulli, Pietro; Gayet, Vanessa; Goffinet, François; Le Ray, Camille

2018-03-01

Women increasingly resort to oocyte donation to become pregnant. The high risk of preeclampsia found in oocyte donation pregnancies and the separate risk of preeclampsia associated with sperm donation may be cumulative in double donation pregnancies. We aimed to study the obstetrical and perinatal outcomes of pregnancies obtained by double donation (both oocyte and sperm) in comparison with those obtained by oocyte donation alone (oocyte donation and partner's sperm). This cohort study included all women aged 43 and older who became pregnant after oocyte donation and gave birth between 2010 and 2016 in a tertiary maternity center. Primary outcomes were preeclampsia and hypertensive gestational disorders. Secondary outcomes were gestational diabetes, placental abnormalities, postpartum hemorrhage, perinatal death, and preterm delivery. We used univariate and multivariate analysis to compare IVF with double donation and IVF with oocyte donation alone for obstetric and perinatal outcomes. 247 women, 53 with double donations and 194 with oocyte donations alone, gave birth to 339 children. We observed no significant differences between groups for any obstetric or perinatal complications, except for the risk of gestational diabetes, which was more frequent in women with double donations compared with oocyte donation alone (26.4% vs. 12.9%, P = 0.02) and remained significant after adjustment (aOR = 2.80 95%CI[1.26-6.17]). Rates of gestational hypertension and preeclampsia were high, but similar between groups (20.7% vs. 26.3%, P = 0.41, and 18.9% vs. 17.5%, P = 0.82). Women undergoing oocyte donation should be fully informed of its high rates of obstetric and perinatal risks. However, except for a higher observed risk of gestational diabetes, double donation does not appear to be associated with a higher risk of complications than oocyte donation alone. Copyright © 2017 Elsevier B.V. All rights reserved.

2009 National Caring Awards Youth Winners.

PubMed

2009-11-01

Each year, the Caring Institute invites nominations of persons age 18 or younger for consideration as Young Adult Caring Award recipients. From the numerous applicants, the Caring Institute's prestigious Board of Trustees selects five award winners by secret ballot. This year's awardees are truly inspirational. Their accomplishments in caring for others are but a prologue of things to come. A short profile of each of these young people can be found on the following pages. Reading about them will give anyone confidence that the future of America is in good hands. To nominate a potential Caring Award Winner or to make a tax deductible donation, go to www.caring.org

2008 National Caring Awards youth winners.

PubMed

2008-05-01

Each year, the Caring Institute invites nominations of persons age 18 or younger for consideration as Young Adult Caring Award recipients. From the numerous applicants, the Caring Institute's prestigious Board of Trustees selects five award winners by secret ballot. This year's awardees are truly inspirational. Their accomplishments in caring for others are but a prologue of things to come. A short profile of each of these young people can be found on the following pages. Reading about them will give anyone confidence that the future of America is in good hands. To nominate a potential Caring Award Winner or to make a tax deductible donation, go to www.caring.org.

32 CFR 553.6 - Donations.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 32 National Defense 3 2010-07-01 2010-07-01 true Donations. 553.6 Section 553.6 National Defense... NATIONAL CEMETERIES § 553.6 Donations. (a) Policy. Under Department of the Army policy, proffered donations... for the donation or gift. (2) Delivery is made to the cemetery or to another point designated by the...

32 CFR 553.6 - Donations.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 32 National Defense 3 2011-07-01 2009-07-01 true Donations. 553.6 Section 553.6 National Defense... NATIONAL CEMETERIES § 553.6 Donations. (a) Policy. Under Department of the Army policy, proffered donations... for the donation or gift. (2) Delivery is made to the cemetery or to another point designated by the...

32 CFR 553.6 - Donations.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 32 National Defense 3 2013-07-01 2013-07-01 false Donations. 553.6 Section 553.6 National Defense... NATIONAL CEMETERIES § 553.6 Donations. (a) Policy. Under Department of the Army policy, proffered donations... for the donation or gift. (2) Delivery is made to the cemetery or to another point designated by the...

32 CFR 553.6 - Donations.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 32 National Defense 3 2012-07-01 2009-07-01 true Donations. 553.6 Section 553.6 National Defense... NATIONAL CEMETERIES § 553.6 Donations. (a) Policy. Under Department of the Army policy, proffered donations... for the donation or gift. (2) Delivery is made to the cemetery or to another point designated by the...

46 CFR 69.119 - Spaces deducted from gross tonnage.

Code of Federal Regulations, 2011 CFR

2011-10-01

... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain locker... oils, blocks, hawsers, rigging, deck gear, or other boatswain's stores for daily use is deductible. The...

46 CFR 69.119 - Spaces deducted from gross tonnage.

Code of Federal Regulations, 2013 CFR

2013-10-01

... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain locker... oils, blocks, hawsers, rigging, deck gear, or other boatswain's stores for daily use is deductible. The...

46 CFR 69.119 - Spaces deducted from gross tonnage.

Code of Federal Regulations, 2012 CFR

2012-10-01

... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain locker... oils, blocks, hawsers, rigging, deck gear, or other boatswain's stores for daily use is deductible. The...

46 CFR 69.119 - Spaces deducted from gross tonnage.

Code of Federal Regulations, 2010 CFR

2010-10-01

... gear, capstan, windlass, and chain locker is deductible. A fore peak used exclusively as chain locker... oils, blocks, hawsers, rigging, deck gear, or other boatswain's stores for daily use is deductible. The...

Successful international collaboration improves family donation conversations resulting in increased organ donation.

PubMed

Mulvania, P; Mehakovic, E; Wise, C; Cass, Y; Daly, T A; Nathan, H M

2014-01-01

Australian donation leaders recognized that to increase organ donation outcomes, health professionals conducting family donation conversations (FDCs) required support and specialist training. An international training institute with programs based on proven results was engaged to create and implement a customized training program to influence change in FDC practice and culture. The goal was to increase donation rates by developing and implementing a customized, self-sustaining training program to enhance FDC practices of health professionals. Other goals included providing training and communications skills to lead FDC, supporting families in making decisions, and influencing health professionals to adopt FDC practices. To gain support and determine program suitability, two 1-day pilot training sessions were provided to 45 Australian donation leaders in 2011. Training was further customized with an emphasis on creating changes to achieve and sustain desired results. A comprehensive national training plan was implemented over 18 months. Twenty-six 2-day FDC training workshops were held in 8 cities (646 participants). Program evaluations and debriefings showed distinct shifts in perspectives and an enthusiasm to implement new processes. In 2012 to 2013, an instructor program was developed to transition training facilitation. The training institute remains involved in development and training to build and sustain skill and expertise. There was a 58% increase in organ donors in Australia from 2009 to 2013 (data reflect 2013 Australian end-of-year organ donation information). This represents a 36% increase in organ donors (2009-2011); the remaining 22% increase was achieved in the 2 years since the FDC training was implemented in Australia (2011-2013). Improved skills training in the conduct of FDCs seem to have contributed to improved donation outcomes in national identification, request, and consent rates. The integration of another organization's process poses

"I intend to donate but ...": non-donors' views of blood donation in the UK.

PubMed

McVittie, Chris; Harris, Lisa; Tiliopoulos, Niko

2006-02-01

Although only 6% of the eligible United Kingdom population regularly donate blood, reasons for low donation rates remain poorly understood. In a grounded theory investigation, blood donors (n = 23) and non-donors (n = 27) completed a questionnaire that included 15 open-ended items. Semi-structured interviews were conducted with sub-samples of donors (n = 5) and non-donors (n = 7). Analysis of open-ended responses and interview transcripts identified five themes. Three themes, namely pro-social views, helping behaviour and awareness had similar relevance for donors and non-donors. Two themes, anxiety and practical difficulties, were used by non-donors to account for non-donation despite intentions to donate. Although non-donors' anxieties may be difficult to overcome, perceived practical difficulties provide scope for intervention. The removal of perceived barriers to donation offers one way of increasing donation rates.

Socioeconomic implications of donation distributions

NASA Astrophysics Data System (ADS)

Wu, Yajing; Guo, Jinzhong; Chen, Qinghua; Wang, Yougui

2011-11-01

Individual donation depends on personal wealth and individual willingness to donate. On the basis of a donation model proposed in our previous study, a simplified version of an individual donation model is derived by relaxing the restrictions of the maximum wealth in the economy. Thus, the whole distribution is determined by only two parameters. One of them relates to the exponent of the distribution of society wealth and the other refers to the donation amount of the kindest poorest person. The parameters reflect the degree of wealth inequality and the charitable enthusiasm of society, respectively. Using actual donation data, we develop a specific parameter estimation method combining linear regression and the Kolmogorov-Smirnov (KS) statistic to get the value of two socioeconomic indicators. Applications to Chinese individual donations in response to the 2004 Indian Ocean tsunami and the 2008 Wenchuan earthquake indicate a rising inequality in social wealth distribution in China. Also, more charitable enthusiasm is observed in the response to the 2008 Wenchuan earthquake.

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

ERIC Educational Resources Information Center

Hoppe, H. Ulrich

1994-01-01

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

Fostering repeat donations in Ghana.

PubMed

Owusu-Ofori, S; Asenso-Mensah, K; Boateng, P; Sarkodie, F; Allain, J-P

2010-01-01

Most African countries are challenged in recruiting and retaining voluntary blood donors by cost and other complexities and in establishing and implementing national blood policies. The availability of replacement donors who are a cheaper source of blood has not enhanced repeat voluntary donor initiatives. An overview of activities for recruiting and retaining voluntary blood donors was carried out. Donor records from mobile sessions were reviewed from 2002 to 2008. A total of 71,701 blood donations; 45,515 (63.5%) being voluntary donations with 11,680 (25%) repeat donations were collected during the study period. Donations from schools and colleges contributed a steady 60% of total voluntary whilst radio station blood drives increased contribution from 10 to 27%. Though Muslim population is less than 20%, blood collection was above the 30-donation cost-effectiveness threshold with a repeat donation trend reaching 60%. In contrast Christian worshippers provided <25 unit/session and 30% repeat donations. Repeat donation trends amongst school donors and radio blood drives were 20% and 70% respectively. Repeat donations rates have been variable amongst different blood donor groups in Kumasi, Ghana. The impact of community leaders in propagating altruism cannot be overemphasized. Programs aiming at motivating replacement donors to be repeat donors should be developed and assessed. Copyright 2009 The International Association for Biologicals. All rights reserved.

Asian American adolescents' willingness to donate organs and engage in family discussion about organ donation and transplantation.

PubMed

Trompeta, Joyce A; Cooper, Bruce A; Ascher, Nancy L; Kools, Susan M; Kennedy, Christine M; Chen, Jyu-Lin

2012-03-01

Despite the growing need for organ donation among Asian Americans, studies suggest that they are reluctant to donate. To examine the association of attitudes and knowledge about organ donation and transplantation with willingness to donate and willingness to engage in family discussion about organ donation among Asian American adolescents. A cross-sectional study. The Big Island of Hawaii. Self-identified Asian American adolescents (Japanese, Chinese, Filipino, Korean), ages 16 to 17 years old, and each adolescent's parent or guardian. Asian American adolescents provided demographic information and completed the Modified Organ Donation Attitude Survey, the Organ Donation and Transplantation Knowledge Survey, and the Suinn-Lew Asian Self-Identity Acculturation Scale. A parent or guardian also provided demographic information. Linear regression analyses were used to examine the associations with willingness to donate and to engage in family discussion about organ discussion. Willingness to donate was associated with positive knowledge related to general aspects about organ donation and cultural limitations in receiving an organ transplant, a high level of acculturation, and a low level of negative attitudes (R2 = 0.402, F = 18.86, P = .005). Asian American adolescents with approving or positive attitudes were likely to engage in family discussion about organ donation (R2 = 0.195, F = 27.93, P = .005). To reinforce and maintain high levels of knowledge and positive attitudes, organ donation education is most likely needed in high schools.

26 CFR 1.691(a)-1 - Income in respect of a decedent.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAX (CONTINUED) INCOME TAXES Income in Respect of Decedents § 1.691(a)-1 Income in respect of a... deduction for estate taxes attributable to the inclusion of the value of the right to such income in the... and with respect to the allowance of a deduction for estate taxes to a surviving annuitant under a...

Does financial compensation for living kidney donation change willingness to donate?

PubMed

Gordon, E J; Patel, C H; Sohn, M-W; Hippen, B; Sherman, L A

2015-01-01

The potential use of financial compensation to increase living kidney donation rates remains controversial in potentially introducing undue inducement of vulnerable populations to donate. This cross-sectional study assessed amounts of financial compensation that would generate motivation and an undue inducement to donate to family/friends or strangers. Individuals leaving six Departments of Motor Vehicles were surveyed. Of the 210 participants who provided verbal consent (94% participation rate), respondents' willingness to donate would not change (70%), or would increase (29%) with compensation. Median lowest amounts of financial compensation for which participants would begin to consider donating a kidney were $5000 for family/friends, and $10,000 for strangers; respondents reporting $0 for family/friends (52%) or strangers (26%) were excluded from analysis. Median lowest amounts of financial compensation for which participants could no longer decline (perceive an undue inducement) were $50,000 for family/friends, and $100,000 for strangers; respondents reporting $0 for family/friends (44%) or strangers (23%) were excluded from analysis. The two most preferred forms of compensation included: direct payment of money (61%) and paid leave (21%). The two most preferred uses of compensation included: paying off debt (38%) and paying nonmedical expenses associated with the transplant (29%). Findings suggest tolerance for, but little practical impact of, financial compensation. Certain compensation amounts could motivate the public to donate without being perceived as an undue inducement. © Copyright 2014 The American Society of Transplantation and the American Society of Transplant Surgeons.

Importance of education in organ donation.

PubMed

Yilmaz, Tonguc Utku

2011-12-01

Transplanting is the sole therapy for the majority of organ insufficiencies, but the lack of organ donation limits transplanting. We evaluated the effect of education about "Organ Donation and Transplantation" over the false beliefs of the participants. This interventional study was performed in a military unit between January and March 2010. Data on organ donation and demographic characteristics were collected by a questionnaire. The researcher gave the lesson, and then collected the data by the same questionnaire 2 months later. The rate of volunteering for organ donation increased from 45.4% to 84.8% (P < .001). Rate of consent for organ donations by relatives increased from 41% to 80.3% (P < .001). Also, general knowledge about organ donation increased from 34.8% to 93.7% (P < .001). Wrong beliefs about organ donation disappeared after the education. The entire organ donation rate among the volunteer participants increased from 60% to 84% (P < .001). No significant relation was found between volunteering to donate organs, and education and economic status. Education could correct false information and might lead to higher organ donation rates. This education (which gave positive results in a military unit) could become widespread.

Willingness to communicate organ donation intention.

PubMed

McDonald, Deborah Dillon; Ferreri, Ruth; Jin, Carol; Mendez, Anthea; Smail, Julie; Balcom, Patricia; Shoemaker, Sheila; Kamuzora, Paul Lwekaza; Durham, Rebecca; Dibble, Jaqueline

2007-01-01

The study tested an intervention exposing people who planned to donate organs to written information about communicating with family their intention to donate organs. A pretest posttest double-blind experiment compared participants given written information about communicating with family and basic organ donation information, with participants given written information about only basic organ donation information. Participants included 109 adults who had not yet communicated their plans with family. Participants first responded to previous experience with organ donation, thoughts about organ donation, willingness to communicate with family about organ donation, and knowledge about organ donation. After reading the respective pamphlet, participants again responded to thoughts about communicating with their family and willingness to communicate with family. Both groups responded with the same high willingness to communicate before the intervention and a small but significant increase in willingness to communicate afterwards. Participants expressed a high degree of willingness to communicate about their organ donation intentions even though they had thus far not communicated their intentions. Factors in addition to willingness to communicate need to be identified in order to encourage better communication about organ donation intentions.

The challenges of social marketing of organ donation: news and entertainment coverage of donation and transplantation.

PubMed

Harrison, Tyler R; Morgan, Susan E; Chewning, Lisa V

2008-01-01

While great strides have been made in persuading the public to become potential organ donors, actual behavior has not yet caught up with the nearly universally favorable attitudes the public expresses toward donation. This paper explores the issue by situating the social marketing of organ donation against a broader backdrop of entertainment and news media coverage of organ donation. Organ donation storylines are featured on broadcast television in medical and legal dramas, soap operas, and other television serials approximately four times per month (not including most cable networks), and feature storylines that promote myths and fears of the organ donation process. National news and other non-fictionalized coverage of organ donation are even more common, with stories appearing over twenty times a month on average. These stories tend to be one-dimensional and highly sensationalized in their coverage. The marketing of organ donation for entertainment essentially creates a counter-campaign to organ donation, with greater resources and reach than social marketers have access to. Understanding the broader environmental context of organ donation messages highlights the issues faced by social marketing campaigns in persuading the public to become potential donors.

First-time whole blood donation: A critical step for donor safety and retention on first three donations.

PubMed

Gillet, P; Rapaille, A; Benoît, A; Ceinos, M; Bertrand, O; de Bouyalsky, I; Govaerts, B; Lambermont, M

2015-01-01

Whole blood donation is generally safe although vasovagal reactions can occur (approximately 1%). Risk factors are well known and prevention measures are shown as efficient. This study evaluates the impact of the donor's retention in relation to the occurrence of vasovagal reaction for the first three blood donations. Our study of data collected over three years evaluated the impact of classical risk factors and provided a model including the best combination of covariates predicting VVR. The impact of a reaction at first donation on return rate and complication until the third donation was evaluated. Our data (523,471 donations) confirmed the classical risk factors (gender, age, donor status and relative blood volume). After stepwise variable selection, donor status, relative blood volume and their interaction were the only remaining covariates in the model. Of 33,279 first-time donors monitored over a period of at least 15 months, the first three donations were followed. Data emphasised the impact of complication at first donation. The return rate for a second donation was reduced and the risk of vasovagal reaction was increased at least until the third donation. First-time donation is a crucial step in the donors' career. Donors who experienced a reaction at their first donation have a lower return rate for a second donation and a higher risk of vasovagal reaction at least until the third donation. Prevention measures have to be processed to improve donor retention and provide blood banks with adequate blood supply. Copyright © 2015 Elsevier Masson SAS. All rights reserved.

Donation, Not Disease! A Multiple-Hit Hypothesis on Development of Post-Donation Kidney Disease.

PubMed

Cheng, Xingxing S; Glassock, Richard J; Lentine, Krista L; Chertow, Glenn M; Tan, Jane C

2017-01-01

The risks following living kidney donation has been the subject of rigorous investigation in the past several decades. How to utilize the burgeoning new knowledge base to better the risk assessment, education, and health maintenance of donors is unclear. We review the physiologic and epidemiologic evidences on the post-donation state and submit a multiple-hit hypothesis to reconcile the finite elevation in risk of kidney disease after donation with the benign course of most kidney donors. The risk of end-stage kidney disease is higher in kidney donors compared to similarly healthy non-kidney donors. Nonetheless, post-donation kidney disease is uncommon and arises mostly in the setting of other "hits"-either a "first hit" present at birth or a "second hit" acquired later in life. The transplant community's focus should be directed toward (1) personalized risk assessment to inform consent before donation and (2) preventing and treating development of "second hits" following kidney donation.

Blood donation practices and willingness to donate among residents of an urban slum in Lagos Nigeria.

PubMed

Sekoni, A O; Balogun, M R; Odukoya, O O; Inem, V; Onigbogi, O O

2014-03-01

This study was carried out to assess the blood donation practices and willingness to donate among residents of an urban slum. Cross sectional descriptive study design with a qualitative and quantitative component. Multistage sampling was used to select 400 respondents for the questionnaire interview while three FGD sessions were conducted guide among three groups of participants namely youths, men and women. The information collected was analyzed manually (FGD) and with Epi info version 3.5.3. Majority of the questionnaire respondents were female, married, traders, had at least secondary school education, with mean age of 37.6 years. Only 12.0% had donated in the past, the main reason given by non donors was that they had never been asked to donate; this was also a key finding in the FGD. Willingness to donate was positively associated with being a male, single and Christian, age was a significant predictor of previous donation while more of the previous donors were still willing to donate, more for family/friends (p=0.036) than voluntarily (p=0.001) this view was supported by the participants at the FGD. Members of this urban slum had poor practice of blood donation,had positive attitude and were willing to donate, there is need to mobilise and organise outreach blood donation programs to convert attitude into actual practice.

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

Code of Federal Regulations, 2010 CFR

2010-04-01

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

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.

Genes and gestation in Australian regulation of egg donation, surrogacy and mitochondrial donation.

PubMed

Ludlow, Karinne

2015-12-01

This article considers genetic and legal relatedness for the purposes of Australian regulation of egg donation, surrogacy and parentage by examination of that regulation through the lens of mitochondrial (mt) donation. The article addresses whether mt donors would be a child's genetic parents following clinical use in that child's conception should mt donation be legalised for such use in Australia. It then considers how genetic and gestational relatedness are relevant in the discourse around legal parentage following egg donation and surrogacy and argues that the current approach is in need of reform so that intending parents of all children are deemed to be the resulting child's legal parents at birth.

Confronting the Nation’s Fiscal Policy Challenges

DTIC Science & Technology

2011-09-13

Taxes Earned Income Tax Credit Reduced Rate of Taxation on Long-Term Capital Gains and Dividends Deduction of Mortgage Interest on...2010 tax act—including the extension of lower tax rates and expanded credits and deductions originally enacted in the Economic Growth and Tax...in the first four months of this year, more than double its average pace in 2010 (see Figure 2). However, employment growth has ebbed again

Administration: Gifts and Donations

DTIC Science & Technology

1983-11-15

Army Regulation 1–100 Administration Gifts and Donations Headquarters Department of the Army Washington, DC 15 November 1983 Unclassified Report...Documentation Page Report Date 15 Nov 1983 Report Type N/A Dates Covered (from... to) - Title and Subtitle Administration: Gifts and Donations...Abstract unclassified Limitation of Abstract UU Number of Pages 11 SUMMARY of CHANGE AR 1–100 Gifts and Donations This is a transitional reprint of

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...

Tryptophan promotes charitable donating

PubMed Central

Steenbergen, Laura; Sellaro, Roberta; Colzato, Lorenza S.

2014-01-01

The link between serotonin (5-HT) and one of the most important elements of prosocial behavior, charity, has remained largely uninvestigated. In the present study, we tested whether charitable donating can be promoted by administering the food supplement L-Tryptophan (TRP), the biochemical precursor of 5-HT. Participants were compared with respect to the amount of money they donated when given the opportunity to make a charitable donation. As expected, compared to a neutral placebo, TRP appears to increase the participants’ willingness to donate money to a charity. This result supports the idea that the food we eat may act as a cognitive enhancer modulating the way we think and perceive the world and others. PMID:25566132

48 CFR 245.609 - Donations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Donations. 245.609 Section 245.609 Federal Acquisition Regulations System DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF... Inventory 245.609 Donations. Agencies may donate, with GSA approval and without expense to the United States...

Communication prompts donation: exploring the beliefs underlying registration and discussion of the organ donation decision.

PubMed

Hyde, Melissa K; White, Katherine M

2009-09-01

To use a theory of planned behaviour (TPB) framework to explore the beliefs underlying communication of the donation decision for people who had not previously registered their consent on a donor register or discussed their decision with significant others. Initially, a focus group study elicited the common TPB (behavioural, normative, and control) beliefs about registering and discussing the organ donation decision. The main study assessed the important TPB belief predictors of intentions to register and discuss the donation decision. University students and community members from Queensland, Australia (N=123) completed items assessing their intentions and the TPB behavioural, normative, and control beliefs for registering and discussing their donation decision. Structural equation modelling (SEM) analyses revealed significant paths between people's intentions to register their donation decisions and underlying behavioural (e.g. enabling efficient donation procedures), normative (e.g. friends, doctors/medical professionals), and control (e.g. lack of motivation, knowing details about transplant recipients) beliefs (R2=.30). There were also significant paths between people's intentions to discuss their donation decision and underlying behavioural (e.g. feeling uncomfortable talking about death related topics) and normative (e.g. partner/spouse, family members) beliefs, but not control beliefs (R2=.33). There was a significant path between intentions to register and intentions to discuss one's donation decision. Results highlight the importance of focusing on behavioural and normative beliefs about communicating the donation decision, specifically for people who have not previously communicated their decision, and suggest potential targets for interventions designed to promote decision communication.

American Macular Degeneration Foundation

MedlinePlus

... 3) non-profit, publicly supported organization. Contributions are tax deductible to the extent allowed by law. Skip ... supported organization (Charity ID #04-3274007). Contributions are tax deductible to the extent allowed by law.

Improving donation outcomes: hospital development and the Rapid Assessment of Hospital Procurement Barriers in Donation.

PubMed

Siminoff, Laura A; Traino, Heather M

2009-06-01

Deficiencies in the donation process continue to contribute to the shortage of organs available for transplant. Continuous quality improvement of hospitals' donation processes is needed to identify and correct the problems. To test the Rapid Assessment of Hospital Procurement Barriers in Donation (RAPiD), a direct observation technique with a focused ethnographic strategy, for assessing hospitals' donation processes and identifying areas in need of continuous quality improvement interventions. A pre-post assessment of hospitals' barriers to patient identification and referral, and family consent to donation. Seventeen hospitals within the catchment area of a Northeastern organ procurement organization were assessed by using the RAPiD method. Hospital administrators, health care providers, and staff (N = 537) were interviewed as part of the assessments. Interventions, including on-site training and education, and the use of in-house coordinators, were specifically tailored to each hospital's unique set of barriers to donation. The interventions were delivered to the hospitals in the form of recommendations. The participating organ procurement organization was responsible for implementation of the interventions. The RAPiD hospital evaluations revealed gaps in respondents' knowledge of organ donation, brain death, and referral criteria; a reluctance to declare brain death; and a rocky relationship between the hospitals and the organ procurement organization. As a result of the interventions, 9 hospitals' environments for organ donation improved, 7 showed no change, and 1 was worse.

Awareness about organ donation especially kidney donation in Nurpur Shahan, a rural community area in Islamabad, Pakistan.

PubMed

Maroof, Sana; Kiyani, Nimrah; Zaman, Zahra; Gul, Raisa Khan; Nayyar, Sarah; Azmat, Ayesha; Anwar, Nageen; Shah, Rahim; Iqbal, Saima; Junaid, Aliya

2011-08-01

To assess the level of awareness and ethical issues related to organ donation especially kidney donation and the willingness to donate a kidney among the rural population of Pakistan. A cross sectional study was conducted in a sample of 324 subjects residing in Nurpur Shahan by means of a pre tested questionnaire. Data collection was carried out via a face to face interview and the data was analyzed using SPSS 10.0 and associations were tested using the Chi-square test. Knowledge about organ donation was significantly associated with age (p = 0.00) and education (p = 0.024). Allowance of organ donation in religion was an important factor in determining the attitude of individuals towards organ donation and their willingness to donate. Media emerged as a major source of information for the population of Nurpur Shahan; kidney was the organ most known for its donation. Most (69%) respondents did not consider organ vending to be ethically correct but a sizeable proportion (25%) thought it may be considered in times of dire need. Awareness of organ donation in our sample was high and more than half of the people were willing to become donors.

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

PubMed

Taylor, Mark

2004-11-22

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

32 CFR 553.6 - Donations.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 32 National Defense 3 2014-07-01 2014-07-01 false Donations. 553.6 Section 553.6 National Defense Department of Defense (Continued) DEPARTMENT OF THE ARMY MILITARY RESERVATIONS AND NATIONAL CEMETERIES ARMY NATIONAL CEMETERIES § 553.6 Donations. (a) Policy. Under Department of the Army policy, proffered donations...

20 CFR 226.35 - Deductions from regular annuity rate.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deductions from regular annuity rate. 226.35... COMPUTING EMPLOYEE, SPOUSE, AND DIVORCED SPOUSE ANNUITIES Computing a Spouse or Divorced Spouse Annuity § 226.35 Deductions from regular annuity rate. The regular annuity rate of the spouse and divorced...

Bone Tissue Donation: Tendency and Hurdles.

PubMed

El Hage, S; Dos Santos, M J; de Moraes, E L; de Barros E Silva, L B

2018-03-01

The aim of this study was to identify the percentage of bone tissue donation in a brain death situation and the tendency of donation rate of this tissue in an organ procurement organization in the county of Sao Paulo from 2001 to 2016. It is a retrospective and quantitative study, based on the Organ and Tissue Donation Term of donors who died of brain death between 2001 and 2016. A logistic regression model was applied, and the odds of donation were identified throughout the years, regarding the odds ratio different from zero. Finally, it was measured the accuracy of the odds ratio through the confidence interval. The analysis has shown a significant change on the trend of bone donation (P < .001). In this case, the odds ratio was >1, indicating that the donation rate has increased. However, the percentage of growth is still considered low. The study evidences a growth trend regarding the donation of bone tissue, but the percentage is still too low to adequately meet the demand of patients who need this modality of therapeutic intervention. It is believed that educational campaigns of donation are not emphasizing the donation of tissues for transplantation, which may be directly impacting their consent rates. Copyright © 2018 Elsevier Inc. All rights reserved.

[Organ donation after circulatory death].

PubMed

de Jonge, J; Kalisvaart, M; van der Hoeven, M; Epker, J; de Haan, J; IJzermans, J N M; Grüne, F

2016-02-01

Approximately 17 million inhabitants live in the Netherlands. The number of potential organ donors in 1999 was the lowest in Europe with only 10 donors per million inhabitants. Medical associations, public health services, health insurance companies and the government had to find common solutions in order to improve organ allocation, logistics of donations and to increase the number of transplantations. After a prolonged debate on medical ethical issues of organ transplantation, all participants were able to agree on socio-medico-legal regulations for organ donation and transplantation. In addition to improving the procedure for organ donation after brain death (DBD) the most important step was the introduction of organ donation after circulatory death (DCD). Measures such as the introduction of a national organ donor database, improved information to the public, further education on intensive care units (ICU), guidelines for end of life care on the ICU, establishment of transplantation coordinators on site, introduction of autonomous explantation teams and strict procedures on the course of organ donations, answered many practical issues about logistics and responsibilities for DBD and DCD. In 2014 the number of postmortem organ donations rose to 16.4 per million inhabitants. Meanwhile, up to 60 % of organ donations in the Netherlands originate from a DCD procedure compared to approximately 10 % in the USA. This overview article discusses the developments and processes of deceased donation in the Netherlands after 15 years of experience with DCD.

Pre-donation cognitions of potential living organ donors: the development of the Donation Cognition Instrument in potential kidney donors.

PubMed

Wirken, Lieke; van Middendorp, Henriët; Hooghof, Christina W; Sanders, Jan-Stephan F; Dam, Ruth E; van der Pant, Karlijn A M I; Berendsen, Elsbeth C M; Wellink, Hiske; Dackus, Henricus J A; Hoitsma, Andries J; Hilbrands, Luuk B; Evers, Andrea W M

2017-03-01

Cognitions surrounding living organ donation, including the motivation to donate, expectations of donation and worries about donation, are relevant themes during living donor evaluation. However, there is no reliable psychometric instrument assessing all these different cognitions. This study developed and validated a questionnaire to assess pre-donation motivations, expectations and worries regarding donation, entitled the Donation Cognition Instrument (DCI). Psychometric properties of the DCI were examined using exploratory factor analysis for scale structure and associations with validated questionnaires for construct validity assessment. From seven Dutch transplantation centres, 719 potential living kidney donors were included. The DCI distinguishes cognitions about donor benefits, recipient benefits, idealistic incentives, gratitude and worries about donation (Cronbach's alpha 0.76-0.81). Scores on pre-donation cognitions differed with regard to gender, age, marital status, religion and donation type. With regard to construct validity, the DCI was moderately correlated with expectations regarding donor's personal well-being and slightly to moderately to health-related quality of life. The DCI is found to be a reliable instrument assessing cognitions surrounding living organ donation, which might add to pre-donation quality of life measures in facilitating psychosocial donor evaluation by healthcare professionals. © The Author 2017. Published by Oxford University Press on behalf of ERA-EDTA. All rights reserved.

31 CFR 596.301 - Donation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 3 2010-07-01 2010-07-01 false Donation. 596.301 Section 596.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN... Definitions § 596.301 Donation. The term donation means a transfer made in the form of a gift or charitable...

31 CFR 596.301 - Donation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 31 Money and Finance:Treasury 3 2011-07-01 2011-07-01 false Donation. 596.301 Section 596.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN... Definitions § 596.301 Donation. The term donation means a transfer made in the form of a gift or charitable...

31 CFR 596.301 - Donation.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 31 Money and Finance:Treasury 3 2014-07-01 2014-07-01 false Donation. 596.301 Section 596.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN... Definitions § 596.301 Donation. The term donation means a transfer made in the form of a gift or charitable...

31 CFR 596.301 - Donation.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 31 Money and Finance:Treasury 3 2012-07-01 2012-07-01 false Donation. 596.301 Section 596.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN... Definitions § 596.301 Donation. The term donation means a transfer made in the form of a gift or charitable...

31 CFR 596.301 - Donation.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 31 Money and Finance:Treasury 3 2013-07-01 2013-07-01 false Donation. 596.301 Section 596.301 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) OFFICE OF FOREIGN... Definitions § 596.301 Donation. The term donation means a transfer made in the form of a gift or charitable...

26 CFR 1.179-3 - Carryover of disallowed deduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deduction are selected by the taxpayer in the year the properties are placed in service. This selection must... no selection is made, the total carryover of disallowed deduction is apportioned equally over the... restaurant business. During 1992, ABC purchases and places in service two items of section 179 property—a...

46 CFR 69.119 - Spaces deducted from gross tonnage.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 46 Shipping 2 2014-10-01 2014-10-01 false Spaces deducted from gross tonnage. 69.119 Section 69... VESSELS MEASUREMENT OF VESSELS Standard Measurement System § 69.119 Spaces deducted from gross tonnage. (a) Purpose. This section lists the requirements for spaces (other than propelling machinery spaces under § 69...

US organ donation breakthrough collaborative increases organ donation.

PubMed

Shafer, Teresa J; Wagner, Dennis; Chessare, John; Schall, Marie W; McBride, Virginia; Zampiello, Francis A; Perdue, Jade; O'Connor, Kevin; Lin, Monica J-Y; Burdick, James

2008-01-01

More than 92000 Americans are on waiting lists for organ transplants, and an average of 17 of them die each day while waiting. The US Organ Donation Breakthrough Collaborative (ODBC), which began in 2003 at the request of the Secretary of the US Department of Health and Human Services, was a formal, concerted effort of the donation and transplantation community to bring about a major change to improve the organ donation system. The nationwide Collaborative was housed within a Health and Human Services agency, the Health Resources and Services Administration (HRSA) Division of Transplantation, and included participation of the organ procurement organizations (OPOs) throughout the United States and the American hospitals with the largest organ-donor potential. HRSA leaders used the Breakthrough Series Collaborative method, originally developed by the Institute for Healthcare Improvement, as the model for the intervention. Expert practitioners drawn from hospitals and OPOs that had already demonstrated their ability to achieve and sustain high organ donation rates were chosen as faculty for the collaborative and best practices were gleaned from their institutions. The number of organ donors in Collaborative hospitals increased 14.1% in the first year, a 70% greater increase than the 8.3% increase experienced by non-Collaborative hospitals. Moreover, the increased organ recovery continued into the post-Collaborative periods. Between October 2003 and September 2006, the number of total US organ donors increased 22.5%, an increase 4-fold greater than the 5.5% increase measured over the same number of years in the immediate pre-Collaborative period. The study did not involve a randomized design, but time-series analysis using statistical process control charts shows a highly significant discontinuity in the rate of increase in participating hospitals concurrent with the Collaborative program, and strongly suggests that the activities of the Collaborative were a major

20 CFR 361.11 - Procedures for salary offset: When deductions may begin.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Procedures for salary offset: When deductions... § 361.11 Procedures for salary offset: When deductions may begin. (a) Deductions to liquidate an... a debt is completed, offset shall be made from subsequent payments of any nature (e.g., final salary...

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

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 1 2010-01-01 2010-01-01 false Procedures for salary offset: when deductions may... Salary Offset § 3.81 Procedures for salary offset: when deductions may begin. (a) Deductions to liquidate... Offset Salary to collect from the employee's current pay. (b) If the employee filed a petition for a...

26 CFR 1.809-7 - Limitation on certain deductions.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (a) In general. Section 809(f)(1) limits the deductions under section 809(d) (3), (5), and (6...(d)(6) (relating to group life, accident, and health insurance); (ii) Then to the amount of the... under section 809(d)(6); and (iii) Finally to the amount of the deduction under section 809(d)(5). Thus...

Uncertain deduction and conditional reasoning.

PubMed

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

2015-01-01

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

Types of Blood Donations

MedlinePlus

... Blood Donation Programs Advertise With Us Sponsorship Opportunities Education. Advocacy. Innovation. What We Do Board of Directors Staff Our Member Blood Centers Our Partners Foundation for America's Blood Centers ADRP Donate blood and save someone's ... ROOM BLOG CAREERS CONTACT 2018 Summer ...

Complex Contagion of Campaign Donations.

PubMed

Traag, Vincent A

2016-01-01

Money is central in US politics, and most campaign contributions stem from a tiny, wealthy elite. Like other political acts, campaign donations are known to be socially contagious. We study how campaign donations diffuse through a network of more than 50,000 elites and examine how connectivity among previous donors reinforces contagion. We find that the diffusion of donations is driven by independent reinforcement contagion: people are more likely to donate when exposed to donors from different social groups than when they are exposed to equally many donors from the same group. Counter-intuitively, being exposed to one side may increase donations to the other side. Although the effect is weak, simultaneous cross-cutting exposure makes donation somewhat less likely. Finally, the independence of donors in the beginning of a campaign predicts the amount of money that is raised throughout a campaign. We theorize that people infer population-wide estimates from their local observations, with elites assessing the viability of candidates, possibly opposing candidates in response to local support. Our findings suggest that theories of complex contagions need refinement and that political campaigns should target multiple communities.

Complex Contagion of Campaign Donations

PubMed Central

2016-01-01

Money is central in US politics, and most campaign contributions stem from a tiny, wealthy elite. Like other political acts, campaign donations are known to be socially contagious. We study how campaign donations diffuse through a network of more than 50000 elites and examine how connectivity among previous donors reinforces contagion. We find that the diffusion of donations is driven by independent reinforcement contagion: people are more likely to donate when exposed to donors from different social groups than when they are exposed to equally many donors from the same group. Counter-intuitively, being exposed to one side may increase donations to the other side. Although the effect is weak, simultaneous cross-cutting exposure makes donation somewhat less likely. Finally, the independence of donors in the beginning of a campaign predicts the amount of money that is raised throughout a campaign. We theorize that people infer population-wide estimates from their local observations, with elites assessing the viability of candidates, possibly opposing candidates in response to local support. Our findings suggest that theories of complex contagions need refinement and that political campaigns should target multiple communities. PMID:27077742

Paid donation: a global view.

PubMed

Ghahramani, Nasrollah; Rizvi, S Adibul Hasan; Padilla, Benita

2012-07-01

Paying for kidney or other organ donation has lead to heated debates about donor and recipient welfare. Many have argued that paying for donation leads to coercion and exploitation of the poor, and, in the end, produces more harm than good. Others have said that payment helps the poor, and we should all have sovereignty over our bodies and, thus, should be allowed to donate for remuneration. Although World Health Organizations and governments in many countries have now banned the process of paying for donation, there is still ongoing payment legally and illegally. Thus, this timely set of three articles from Iran, Pakistan, and the Philippines, where paid donation has been extensively performed, will allow the reader to decide for themselves whether the benefits and/or harms of this practice are now clear. Copyright © 2012 National Kidney Foundation, Inc. Published by Elsevier Inc. All rights reserved.

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

ERIC Educational Resources Information Center

Pillow, Bradford H.; Pearson, RaeAnne M.

2009-01-01

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

37 CFR 251.73 - Deduction of costs of distribution proceedings.

Code of Federal Regulations, 2010 CFR

2010-07-01

... OF CONGRESS COPYRIGHT ARBITRATION ROYALTY PANEL RULES AND PROCEDURES COPYRIGHT ARBITRATION ROYALTY PANEL RULES OF PROCEDURE Royalty Fee Distribution Proceedings § 251.73 Deduction of costs of... distributions of royalty fees are made, deduct the reasonable costs incurred by the Library of Congress and the...

42 CFR 409.80 - Inpatient deductible and coinsurance: General provisions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Inpatient deductible and coinsurance: General provisions. 409.80 Section 409.80 Public Health CENTERS FOR MEDICARE & MEDICAID SERVICES, DEPARTMENT OF HEALTH AND HUMAN SERVICES MEDICARE PROGRAM HOSPITAL INSURANCE BENEFITS Hospital Insurance Deductibles and...

77 FR 45480 - Deductions for Entertainment Use of Business Aircraft

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-01

... Contribution Deduction A commentator suggested that the final regulations should include rules on charitable contribution deductions for the fixed costs of using aircraft for charitable purposes. These rules are outside... business, and no comments were received. Drafting Information The principal authors of these regulations...

29 CFR 541.603 - Effect of improper deductions from salary.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 541.603 Labor Regulations Relating to Labor (Continued) WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR... deductions; the number and geographic location of employees whose salary was improperly reduced; the number... classification working for the same managers responsible for the actual improper deductions. Employees in...

Effects of phased education on attitudes toward organ donation and willingness to donate after brain death in an Asian country.

PubMed

Park, Ui Jun; Han, Sang Youb; Han, Kum Hyun; Oh, Se Won; Jang, Hye-Yeon; Kim, Hyoung Tae; Roh, Young-Nam

2018-05-23

This study aims to investigate the effects of phased education on attitudes toward organ donation and willingness to donate after brain death. A survey was conducted using a questionnaire to examine attitudes toward organ donation of the families of patients admitted to a surgical intensive care unit (SICU) between March 1, 2014 and September 30, 2016. Ninety-two people voluntarily participated in this survey. Before reviewing the educational material, 75.0% had a positive attitude toward organ donation, 60.9% were willing to donate their own organs, and 38.0% were willing to donate a family member's organs. After reviewing the educational material, these figures increased to 92.4%, 80.4%, and 56.5%, respectively. Before receiving an education, there was a significant difference in consistency between people's attitudes and willingness to donate their own organs, versus donating a family member's organs (79.3% vs 54.3%, p < 0.001). With phased education, these percentages increased from 79.3% to 85.9% with regard to donating one's own organs, and from 54.3% to 64.1% with regard to donating a family member's organs. Phased education was effective overall, but it had a limited effect on changing the willingness to donate a family member's organs. It increased the consistency between people's attitudes toward organ donation and willingness to donate their own, or a family member's organs. Copyright © 2018. Published by Elsevier Taiwan.

7 CFR 718.109 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... requirement; or (3) For all other crops and land uses—one-tenth (.10) acre. Turn areas, terraces, permanent... deduction of 3 percent of the area devoted to a row crop and zero percent of the area devoted to a close...

Special Blood Donation Procedures

MedlinePlus

... blood. For example, in the weeks before undergoing elective surgery, a person may donate several units of blood ... rigorous donor screening and testing. In addition, elderly patients may not tolerate donating blood before surgery because they are more likely to have side ...

Social support attenuates presyncopal reactions to blood donation.

PubMed

Hanson, Sarah A; France, Christopher R

2009-05-01

The experience of unpleasant blood donation reactions (e.g., dizziness, nausea, and fainting) has been linked to negative attitudes about donation and decreased likelihood of repeat donation. Consequently, interventions to reduce the adverse effects of blood donation are important and likely to increase donor retention. Based on laboratory studies suggesting that social support attenuates both physical and psychological responses to stress, the present study hypothesized that the presence of a supportive person during the donation process may help reduce reactions. A final sample of 65 men and women with fewer than three prior donations was randomly assigned to either donate blood as usual or donate with a supportive research assistant. Donors in the support condition were accompanied throughout the donation process by a female research assistant who provided encouragement, made reassuring remarks, and engaged in small talk. Donors in both conditions completed a series of questions to assess anxiety, experience of prefaint reactions, and willingness to provide a future donation. Compared to standard donation controls, donors in the social support condition reported fewer prefaint reactions (F(1,61) = 9.15, p = 0.004, eta(2)= 0.13) and greater likelihood of donating again within the next year (Z =-1.70, p < 0.05, one-tailed). Relatively novice donors report reduced reactions to blood donation when accompanied by a supportive individual, suggesting that social support may be a simple strategy to enhance the donation experience and possibly increase donor retention.

The seats of reason? An imaging study of deductive and inductive reasoning.

PubMed

Goel, V; Gold, B; Kapur, S; Houle, S

1997-03-24

We carried out a neuroimaging study to test the neurophysiological predictions made by different cognitive models of reasoning. Ten normal volunteers performed deductive and inductive reasoning tasks while their regional cerebral blood flow pattern was recorded using [15O]H2O PET imaging. In the control condition subjects semantically comprehended sets of three sentences. In the deductive reasoning condition subjects determined whether the third sentence was entailed by the first two sentences. In the inductive reasoning condition subjects reported whether the third sentence was plausible given the first two sentences. The deduction condition resulted in activation of the left inferior frontal gyrus (Brodmann areas 45, 47). The induction condition resulted in activation of a large area comprised of the left medial frontal gyrus, the left cingulate gyrus, and the left superior frontal gyrus (Brodmann areas 8, 9, 24, 32). Induction was distinguished from deduction by the involvement of the medial aspect of the left superior frontal gyrus (Brodmann areas 8, 9). These results are consistent with cognitive models of reasoning that postulate different mechanisms for inductive and deductive reasoning and view deduction as a formal rule-based process.

23 CFR 710.505 - Real property donations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 23 Highways 1 2010-04-01 2010-04-01 false Real property donations. 710.505 Section 710.505...-WAY AND REAL ESTATE Property Acquisition Alternatives § 710.505 Real property donations. (a) Donations..., whichever is greater. All donations of property received prior to the approval of the NEPA document must...

2 CFR 200.434 - Contributions and donations.

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Contributions and donations. 200.434 Section... Cost § 200.434 Contributions and donations. (a) Costs of contributions and donations, including cash... space is not reimbursable either as a direct or indirect cost. (2) The value of the donations may be...

48 CFR 49.204 - Deductions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Deductions. 49.204 Section 49.204 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION CONTRACT MANAGEMENT TERMINATION OF CONTRACTS Additional Principles for Fixed-Price Contracts Terminated for Convenience 49.204...

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

Understanding the pros and cons of organ donation decision-making: Decisional balance and expressing donation intentions among African Americans.

PubMed

Flemming, Shauna St Clair; Redmond, Nakeva; Williamson, Dana Hz; Thompson, Nancy J; Perryman, Jennie P; Patzer, Rachel E; Arriola, Kimberly Jacob

2018-04-01

Increasing public commitment to organ donation is critical to improving donor kidney availability for end-stage renal disease patients desiring transplant. This study surveyed ( N = 1339) African Americans, measuring perceived pros relative to cons of organ donation, to evaluate an existing Transtheoretical Model decisional balance scale and associations between decisional balance and expressing donation intentions. Findings supported the existing scale structure. More positive decisional balance ratios were associated with 1.76 times the odds of expressing intentions (95% confidence interval = 1.52-2.04). Pros were more strongly linked to donation intentions than cons. Greater understanding of organ donation decision-making is valuable for informing interventions that encourage donation.

17 CFR 256.426.1 - Donations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Donations. 256.426.1 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.426.1 Donations. This account shall include all payments or donations for charitable, social or community welfare purposes. ...

17 CFR 256.426.1 - Donations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Donations. 256.426.1 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.426.1 Donations. This account shall include all payments or donations for charitable, social or community welfare purposes. ...

39 CFR 777.51 - Acceptance of donations.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 39 Postal Service 1 2010-07-01 2010-07-01 false Acceptance of donations. 777.51 Section 777.51... ACQUISITION POLICIES Donations § 777.51 Acceptance of donations. Nothing in these regulations shall prevent a person from making a gift or donation of real property or any part thereof, or any interest therein, or...

39 CFR 777.51 - Acceptance of donations.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 39 Postal Service 1 2013-07-01 2013-07-01 false Acceptance of donations. 777.51 Section 777.51... ACQUISITION POLICIES Donations § 777.51 Acceptance of donations. Nothing in these regulations shall prevent a person from making a gift or donation of real property or any part thereof, or any interest therein, or...

39 CFR 777.51 - Acceptance of donations.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 39 Postal Service 1 2012-07-01 2012-07-01 false Acceptance of donations. 777.51 Section 777.51... ACQUISITION POLICIES Donations § 777.51 Acceptance of donations. Nothing in these regulations shall prevent a person from making a gift or donation of real property or any part thereof, or any interest therein, or...

39 CFR 777.51 - Acceptance of donations.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 39 Postal Service 1 2014-07-01 2014-07-01 false Acceptance of donations. 777.51 Section 777.51... ACQUISITION POLICIES Donations § 777.51 Acceptance of donations. Nothing in these regulations shall prevent a person from making a gift or donation of real property or any part thereof, or any interest therein, or...

39 CFR 777.51 - Acceptance of donations.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 39 Postal Service 1 2011-07-01 2011-07-01 false Acceptance of donations. 777.51 Section 777.51... ACQUISITION POLICIES Donations § 777.51 Acceptance of donations. Nothing in these regulations shall prevent a person from making a gift or donation of real property or any part thereof, or any interest therein, or...

On harm thresholds and living organ donation: must the living donor benefit, on balance, from his donation?

PubMed

Williams, Nicola Jane

2018-03-01

For the majority of scholars concerned with the ethics of living organ donation, inflicting moderate harms on competent volunteers in order to save the lives or increase the life chances of others is held to be justifiable provided certain conditions are met. These conditions tend to include one, or more commonly, some combination of the following: (1) The living donor provides valid consent to donation. (2) Living donation produces an overall positive balance of harm-benefit for donors and recipients which cannot be obtained in a less harmful manner. (3) Donation is not liable to cause significant and long-term morbidity to, or the death of, the donor. This paper critically examines the suggestion that these criteria are not sufficient to offer a general account of justified living organ donation in the context of competent volunteers and that key to justified living organ donation is that donors receive sufficient benefits from their donation that these outweigh the harms they suffer. However, although this view-termed here 'The Donor Benefit Standard'-directs welcome attention to the many and complex motives which may underlie living organ donation, this paper ultimately concludes that given the threats this position poses to individual autonomy and the lives of those in need of organ transplants 'The Donor Benefit Standard' should ultimately be rejected.

Organ transplantation scandal influencing corneal donation rate.

PubMed

Röck, Tobias; Bramkamp, Matthias; Bartz-Schmidt, Karl Ulrich; Röck, Daniel

2017-01-01

In the majority of countries, there is a shortage of donor corneas for corneal transplantations. This study investigated the impact of organ transplantation scandals on corneal donation rate at the University Hospital Tübingen. Each deceased patient was considered as a potential corneal donor. An ophthalmic resident handled with stable methods of procedures the corneal donor procurement from 2009 to 2015. The rates of corneal donation were examined and analyzed. Among the 5712 hospital deaths, consent for corneal donation was obtained in 711 cases. The mean annual corneal donation rate was 12.4%. Since 2009, the donation rate per year could be increased with exception of 2013 and 2015. In the end of 2012 and 2014 two huge organ donation scandals were known in Germany. In the following years 2013 and 2015 corneal donation rate decreased significantly ( P =0.0181 and P =0.0006). We concluded that transplantation scandals have a significant impact on corneal donation rate. Improving professional's performance through full transparency and honesty is very important to earn trust of potential donors and their families.

Organ transplantation scandal influencing corneal donation rate

PubMed Central

Röck, Tobias; Bramkamp, Matthias; Bartz-Schmidt, Karl Ulrich; Röck, Daniel

2017-01-01

In the majority of countries, there is a shortage of donor corneas for corneal transplantations. This study investigated the impact of organ transplantation scandals on corneal donation rate at the University Hospital Tübingen. Each deceased patient was considered as a potential corneal donor. An ophthalmic resident handled with stable methods of procedures the corneal donor procurement from 2009 to 2015. The rates of corneal donation were examined and analyzed. Among the 5712 hospital deaths, consent for corneal donation was obtained in 711 cases. The mean annual corneal donation rate was 12.4%. Since 2009, the donation rate per year could be increased with exception of 2013 and 2015. In the end of 2012 and 2014 two huge organ donation scandals were known in Germany. In the following years 2013 and 2015 corneal donation rate decreased significantly (P=0.0181 and P=0.0006). We concluded that transplantation scandals have a significant impact on corneal donation rate. Improving professional's performance through full transparency and honesty is very important to earn trust of potential donors and their families. PMID:28730094

Role of Religion in Organ Donation-Development of the United Kingdom Faith and Organ Donation Action Plan.

PubMed

Randhawa, G; Neuberger, J

2016-04-01

At a national policy level, the United Kingdom is at the forefront of recognizing the role of faith and its impact on organ donation. This is demonstrated by the recommendations of the Organ Donation Taskforce, National Institute for Clinical Excellence guidelines on organ donation, All-Party Parliamentary Kidney Group, and National Black, Asian and Minority Ethnic Taskforce Alliance. Evidence to date shows that further thought is required to ensure the active engagement of faith communities with organ donation in the UK. The "Taking Organ Transplantation to 2020" strategy was launched in July 2013 by National Health Service Blood and Transplant (NHSBT) in collaboration with the Department of Health and Welsh, Scottish, and Northern Irish governments and seeks to increase the number of people, from all sections of the UK's multiethnic and multifaith population, who consent to and authorize organ donation in their life. NHSBT seeks to work in partnership with faith leaders and this culminated in a Faith and Organ Donation Summit. Faith leaders highlight that there is a need for engagement at both national and local levels concerning organ donation as well as diagnosis and definition of death. Copyright © 2016 Elsevier Inc. All rights reserved.

The Effect of Standardized Interviews on Organ Donation.

PubMed

Corman Dincer, Pelin; Birtan, Deniz; Arslantas, Mustafa Kemal; Tore Altun, Gulbin; Ayanoglu, Hilmi Omer

2018-03-01

Organ donation is the most important stage for organ transplant. Studies reveal that attitudes of families of brain-dead patients toward donation play a significant role in their decision. We hypothesized that supporting family awareness about the meaning of organ donation, including saving lives while losing a loved one, combined with being informed about brain death and the donation process must be maintained by intensive care unit physicians through standardized interviews and questionnaires to increase the donation rate. We retrospectively evaluated the final decisions of families of 52 brain-dead donors treated at our institution between 2014 and 2017. Data underwent descriptive analyses. The standard interview content was generated after literature search results were reviewed by the authors. Previously, we examined the impact of standardized interviews done by intensive care unit physicians with relatives of potential brain-dead donors regarding decisions to donate or reasons for refusing organ donation. After termination of that study, interviews were done according to the intensivist's orientation, resulting in significantly decreased donation rates. Standardized interviews were then started again, resulting in increased donation rates. Of 17 families who participated in standardized interviews, 5 families (29.4%) agreed to donate organs of their brain-dead relatives. In the other group of families, intensivists governed informing the families of donation without standardized interviews. In this group of 35 families, 5 families (14.3%) approved organ donation. The decision regarding whether to agree to organ donation was statistically different between the 2 family groups (P < .05). Conducting a standard interview between relatives of brain-dead donors and the intensivists, facilitating visits between relatives and the brain-dead patients, and informing relatives about the donation process resulted in an increased rate of organ donation compared with

42 CFR 433.54 - Bona fide donations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Bona fide donations. 433.54 Section 433.54 Public... Financial Participation § 433.54 Bona fide donations. (a) A bona fide donation means a provider-related donation, as defined in § 433.52, made to the State or unit of local government, that has no direct or...

42 CFR 433.54 - Bona fide donations.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 4 2013-10-01 2013-10-01 false Bona fide donations. 433.54 Section 433.54 Public... Financial Participation § 433.54 Bona fide donations. (a) A bona fide donation means a provider-related donation, as defined in § 433.52, made to the State or unit of local government, that has no direct or...

42 CFR 433.54 - Bona fide donations.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 4 2012-10-01 2012-10-01 false Bona fide donations. 433.54 Section 433.54 Public... Financial Participation § 433.54 Bona fide donations. (a) A bona fide donation means a provider-related donation, as defined in § 433.52, made to the State or unit of local government, that has no direct or...

42 CFR 433.54 - Bona fide donations.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 4 2011-10-01 2011-10-01 false Bona fide donations. 433.54 Section 433.54 Public... Financial Participation § 433.54 Bona fide donations. (a) A bona fide donation means a provider-related donation, as defined in § 433.52, made to the State or unit of local government, that has no direct or...

Experiences obtaining insurance after live kidney donation.

PubMed

Boyarsky, B J; Massie, A B; Alejo, J L; Van Arendonk, K J; Wildonger, S; Garonzik-Wang, J M; Montgomery, R A; Deshpande, N A; Muzaale, A D; Segev, D L

2014-09-01

The impact of kidney donation on the ability to change or initiate health or life insurance following donation is unknown. To quantify this risk, we surveyed 1046 individuals who donated a kidney at our center between 1970 and 2011. Participants were asked whether they changed or initiated health or life insurance after donation, and if they had any difficulty doing so. Among 395 donors who changed or initiated health insurance after donation, 27 (7%) reported difficulty; among those who reported difficulty, 15 were denied altogether, 12 were charged a higher premium and 8 were told they had a preexisting condition because they were kidney donors. Among 186 donors who changed or initiated life insurance after donation, 46 (25%) reported difficulty; among those who reported difficulty, 23 were denied altogether, 27 were charged a higher premium and 17 were told they had a preexisting condition because they were kidney donors. In this single-center study, a high proportion of kidney donors reported difficulty changing or initiating insurance, particularly life insurance. These practices by insurers create unnecessary burden and stress for those choosing to donate and could negatively impact the likelihood of live kidney donation among those considering donation. © Copyright 2014 The American Society of Transplantation and the American Society of Transplant Surgeons.

45 CFR 1801.45 - Deduction for benefits from other sources.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Deduction for benefits from other sources. 1801.45 Section 1801.45 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN... Deduction for benefits from other sources. The cost allowed for a Scholar's tuition, fees, books, room and...

20 CFR 340.7 - Deduction in computation of death benefit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Deduction in computation of death benefit... UNEMPLOYMENT INSURANCE ACT RECOVERY OF BENEFITS § 340.7 Deduction in computation of death benefit. In computing... as benefits accrued to the individual but not paid at death. [57 FR 1379, Jan. 14, 1992] ...

20 CFR 340.7 - Deduction in computation of death benefit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 20 Employees' Benefits 1 2012-04-01 2012-04-01 false Deduction in computation of death benefit... UNEMPLOYMENT INSURANCE ACT RECOVERY OF BENEFITS § 340.7 Deduction in computation of death benefit. In computing... as benefits accrued to the individual but not paid at death. [57 FR 1379, Jan. 14, 1992] ...

20 CFR 340.7 - Deduction in computation of death benefit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false Deduction in computation of death benefit... UNEMPLOYMENT INSURANCE ACT RECOVERY OF BENEFITS § 340.7 Deduction in computation of death benefit. In computing... as benefits accrued to the individual but not paid at death. [57 FR 1379, Jan. 14, 1992] ...

Deductive Verification of Cryptographic Software

NASA Technical Reports Server (NTRS)

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

2009-01-01

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

Risk equalization and voluntary deductibles: a complex interaction.

PubMed

van Kleef, R C; Beck, K; van de Ven, W P M M; van Vliet, R C J A

2008-03-01

The presence of voluntary deductibles in the Swiss and Dutch mandatory health insurance has important implications for the respective risk equalization systems. In a theoretical analysis, we discuss the consequences of equalizing three types of expenditures: the net claims that are reimbursed by the insurer, the out-of-pocket expenditures and the expenditure savings due to moral hazard reduction. Equalizing only the net claims, as done in Switzerland, creates incentives for cream skimming and prevents insurers from incorporating out-of-pocket expenditures and moral hazard reductions into their premium structure. In an empirical analysis, we examine the effect of self-selection and conclude that the Swiss and Dutch risk equalization systems do not fully adjust for differences in health status between those who choose a deductible and those who do not. We discuss how this may lead to incentives for cream skimming and to a reduction of cross-subsidies from healthy to unhealthy individuals compared to a situation without voluntary deductibles.

A Different Kind of Disaster Donation

ERIC Educational Resources Information Center

Johnson, Mary J.

2006-01-01

As one natural disaster after another seemed to define the year 2005, library workers across the nation generously donated money, materials, and labor to help victims and damaged institutions recover. Some librarians donated to specific institutions, while others donated to more general charities. Many worried about media reports of fraudulent…

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

Code of Federal Regulations, 2010 CFR

2010-04-01

... A issues a callable 20-year convertible bond at face for $1,000 bearing interest at 10 percent per... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Limitation on deduction of bond premium on... deduction of bond premium on repurchase. (a) Limitation—(1) General rule. No deduction is allowed to the...

[Donation protocol following controlled cardiac death (Maastricht type III donation). First experience].

PubMed

Rubio-Muñoz, J J; Pérez-Redondo, M; Alcántara-Carmona, S; Lipperheide-Vallhonrat, I; Fernández-Simón, I; Valdivia-de la Fuente, M; Villanueva-Fernández, H; Balandín-Moreno, B; Ortega-López, A; Romera-Ortega, M A; Galdos-Anuncibay, P

2014-03-01

To present our experience with the implementation of a donation protocol following controlled cardiac death (Maastricht type III donation). A retrospective descriptive and observational study was made. Intensive Care Unit of a third-level university hospital. Eight patients in an irreversible state, in which withdrawal of all life support had been agreed, were evaluated as potential donors. Application of the adopted protocol. Clinical data of donors, evaluation of a donation protocol following cardiac death, warm ischemia times, and short-term outcome of the recipients. Eight patients were evaluated. In one case donation was not possible because no cardiac arrest developed in the 120 minutes after extubation. The 7 remaining patients were effective kidney donors. Warm ischemia times were less than 23 minutes in all cases. Although 7 of the 14 recipients suffered delayed graft function, all of them achieved good renal function. Donation after cardiac death in patients in an overwhelming and irreversible state represents a potential source of donors not previously considered in this country. The prior development of a consensus-based protocol can help increase the number of organs in combination with those obtained after brain death. In our experience, the results of kidney transplants obtained from donors after cardiac death are good, and the success of these types of protocols could be extended to other organs such as the liver and lungs. Copyright © 2012 Elsevier España, S.L. and SEMICYUC. All rights reserved.

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

ERIC Educational Resources Information Center

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

2009-01-01

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

20 CFR 340.7 - Deduction in computation of death benefit.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 20 Employees' Benefits 1 2013-04-01 2012-04-01 true Deduction in computation of death benefit. 340... UNEMPLOYMENT INSURANCE ACT RECOVERY OF BENEFITS § 340.7 Deduction in computation of death benefit. In computing... as benefits accrued to the individual but not paid at death. [57 FR 1379, Jan. 14, 1992] ...

20 CFR 340.7 - Deduction in computation of death benefit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 1 2014-04-01 2012-04-01 true Deduction in computation of death benefit. 340... UNEMPLOYMENT INSURANCE ACT RECOVERY OF BENEFITS § 340.7 Deduction in computation of death benefit. In computing... as benefits accrued to the individual but not paid at death. [57 FR 1379, Jan. 14, 1992] ...

Differential Involvement of Left Prefrontal Cortexin Inductive and Deductive Reasoning

ERIC Educational Resources Information Center

Goel, Vinod; Dolan, Raymond J.

2004-01-01

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

Current Status of Organ Donation.

PubMed

Tuttle-Newhall, J E Betsy; Schnitzler, Mark

2015-01-01

Organ and tissue donation are options at the end of a patient's life. Physicians and surgeons should have no direct role to play in the solicitation of organ donation and consent for organ recovery from the family of either a brain dead patient or a neurologically devastated patient. Certainly organ and tissue donation, and transplant procedures are life-saving and life-changing for many patients with organ failure and life-altering conditions. Due in part to the disparity between supply and demand for these resources, the potential exists for ethical tensions between the caring physician and surgeon team's advocacy for their patient, and the family at the end of the patient's life, and the process of organ donation. In this article, we will discuss the evolution of the legislative landscape for organ donation in the past decade, the concept of first person consent and its implications, the process of recovery and finally concerns regarding issues of conflict of interest regarding the handling and processing of the donor gift.

[Legal aspects of transplant and donation].

PubMed

Teijeira, R

2006-01-01

The Spanish model of organ and tissue donation enjoys great prestige in the world medical sphere and has been the object of study and imitation in different countries. Part of this success is due to the fact that since the year 1979 different legal norms have been enacted that have regulated and facilitated donation. The current legislation on the donation and transplant of organs and tissues is based on the principles of the gratuity and confidentiality of the donation, indicating the need for facilitating the formation of organisations at the level of the autonomous communities and at the national level. It also contains the requisites for donation of both live donors and deceased donors, establishing the norms for certification of death due to cardiorespiratory arrest and due to the irreversible cease of brain functions.

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...

Inductive and deductive reasoning in obsessive-compulsive disorder.

PubMed

Liew, Janice; Grisham, Jessica R; Hayes, Brett K

2018-06-01

This study examined the hypothesis that participants diagnosed with obsessive-compulsive disorder (OCD) show a selective deficit in inductive reasoning but are equivalent to controls in deductive reasoning. Twenty-five participants with OCD and 25 non-clinical controls made inductive and deductive judgments about a common set of arguments that varied in logical validity and the amount of positive evidence provided (premise sample size). A second inductive reasoning task required participants to make forced-choice decisions and rate the usefulness of diverse evidence or non-diverse evidence for evaluating arguments. No differences in deductive reasoning were found between participants diagnosed with OCD and control participants. Both groups saw that the amount of positive evidence supporting a conclusion was an important guide for evaluating inductive arguments. However, those with OCD showed less sensitivity to premise diversity in inductive reasoning than controls. The findings were similar for both emotionally neutral and OCD-relevant stimuli. The absence of a clinical control group means that it is difficult to know whether the deficit in diversity-based reasoning is specific to those with OCD. People with OCD are impaired in some forms of inductive reasoning (using diverse evidence) but not others (use of sample size). Deductive reasoning appears intact in those with OCD. Difficulties using evidence diversity when reasoning inductively may maintain OCD symptoms through reduced generalization of learned safety information. Copyright © 2017 Elsevier Ltd. All rights reserved.

Blood and Bone Marrow Donation

MedlinePlus

... who's waiting for a stem cell transplant. Risks Bone marrow donation The most serious risk associated with ... or her health insurance. What you can expect Bone marrow donation Collecting stem cells from bone marrow ...

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

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-19

... Deduction for Qualified Film and Television Production Costs AGENCY: Internal Revenue Service (IRS... regulations relating to deductions for the costs of producing film and television productions. Those temporary... 2008, and affect taxpayers that produce films and television productions within the United States. The...

Aspects of deceased organ donation in paediatrics.

PubMed